HomeMy WebLinkAbout051226 agenda packet
REGULAR MEETING
Date: Tuesday, May 12, 2026
Time: 9:00 a.m.
Location: Commissioners Meeting Room Harnett County Resource Center & Library 455 McKinney Parkway, Lillington
Harnett County Board of Commissioners
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1. Call to order – Chairman Duncan Jaggers
2. Pledge of Allegiance and Invocation – Commissioner William Morris
3. Harnett County Heroes Remembrance Presentation
4. Consider additions and deletions to the published agenda
5. Opioid Task Force and Settlement Dollars Update and Input from Local Municipal Officials
6. Discuss the recommended FY 2026-2027 Recommended Budget; Brent Trout, County Manager and Lisa McFadden, Assistant County Manager
7. Action: A. Discuss and consider a request to approve a Boone Trail Emergency Services Relief Fund Board member change; Larry Smith, Emergency Services Director B. Discuss and consider a request to approve NC Department of Transportation Integrated Mobility Division (NCDOT/IMD) 5311/5339 Administrative and Combined Capital Grant Program Application Certifications and Assurances for FY2027; Barry Blevins, General Services Director C. Discuss and consider approval of change orders for Bionomics, Dale’s Hauling and Waste Industries for sludge removal related to the North Regional Wastewater Treatment Plant (WWTP); Tommy Burns, Harnett Regional Water Director D. Discuss and consider a request to adopt a Reimbursement Resolution for Highland High School; Kimberly Honeycutt, Finance Officer E. Discuss and consider a request to approve a project ordinance for Highland High School; Kimberly Honeycutt, Finance Officer F. Discuss and consider a request to adopt a Resolution authorizing Harnett County to reconvey real property to Central Carolina Community College (CCCC); Dwight Snow, County Attorney
8. County Manager’s Report – Brent Trout, County Manager A. May 18, 2026 Regular Meeting Agenda Review B. Upcoming meetings and Invitations C. Budget Revisions D. Budget Amendments – Motion to approve budget amendments as requested by the Finance Officer.
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Harnett County Board of Commissioners
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9. New Business
10. Commissioners’ Comments
11. Closed Session
12. Adjourn
CONDUCT OF THE MAY 12, 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.
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RecommendedBUdGeT
2026-2027FOR FISCAL YEAR
Item 6
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Table
of ContentsInTRodUcTIon 5
Board of Commissioners 6
County Leadership 7
BUdGeT AT A GLAnce 9
Your Tax Dollars at Work 10
Revenue Sources 11
BUdGeT meSSAGe 13
BUdGeT PRoceSS 21
Budget Calendar 22
BUdGeT SUmmARY 23
General Fund Summary 24
General Fund Revenues 25
cULTURe & RecReATIon 27
Culture & Recreation Appropriation 28
Library-Main Branch 29
Library-Angier Branch 30
Library-Benhaven Branch 32
Library-Bookmobile 33
Library-Coats Branch 34
Library-Dunn Branch 35
Library-Erwin Branch 36
Parks & Recreation Department 37
economIc & PHYSIcAL deVeLoPmenT 40
Community Development 41
Cooperative Extension 42
Cooperative Extension – Special Programs 43
Development Services 44
Development Services—Building Inspections Division 45
Workforce Development 46
Economic Development 47
edUcATIon 48
Central Carolina Community College (CCCC) 49
Harnett County Schools 50
enVIRonmenTAL PRoTecTIon 52
Environmental Protection Allocation 53
NC Forestry Program 54
Soil & Water Conservation District 55
GeneRAL GoVeRnmenT 56
Administration 57
Board of Elections 58
Clerk of Court 59
Facilities 60
Facilities 61
Finance 62
Fleet Maintenance 63
General Service 64
Governing Board 65
Human Resources 66
Information Technology 67
Information Technology-GIS 68
Human Resources 69
Legal Services 70
Register of Deeds 71
Retiree Health Insurance 72
Tax Department 73
HUmAn SeRVIceS 75
General Services-Restitution Program 76
Health Department 77
Health Department-Senior Services 78
Mental Health 79
Veterans Services 80
Social Services-Total Department 81
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Table
of contents Social Services-Administration 82
Social Services-Adoptions 83
Social Services-Adult Medicaid 84
Social Services-Adult Resources 85
Social Services-Child Care Subsidy 86
Social Services-Child Protective Services 87
Social Services-Child Support 88
Social Services-Energy Programs 89
Social Services-Family & Children’s Medicaid 90
Social Services-Food and Nutrition (Food Stamps) 91
Social Services-Foster Care 92
Social Services-Program Integrity 93
Social Services-Medicaid Transportation 94
Social Services-Work First 95
PUBLIc SAFeTY 97
Animal Services-Animal Control 98
Animal Services-Animal Shelter 100
Emergency Services-Emergency Management 101
Emergency Services-Emergency Management Grants 102
Emergency Services-Emergency Medical Services (EMS) 103
Emergency Services-Medical Examiner 104
Emergency Services-Rescue Districts 105
Sheriff’s Office-Total 106
Sheriff’s Office 107
Sheriff’s Office-Campbell Deputies 109
Sheriff’s Office-Child Support Enforcement 110
Sheriff’s Office-Emergency Communications 111
Sheriff’s Office-Detention Center (Jail) 112
Sheriff’s Office-School Resource Officers 113
TRAnSPoRTATIon 115
Harnett Area Rural Transit System (HARTS)-
Administration 116
Harnett Area Rural Transit System (HARTS)-
Transportation 117
Harnett Regional Jetport 118
non-dePARTmenTAL 120
Contingency 121
Transfers to Debt & Capital Improvements 122
enTeRPRISe FUndS 123
Harnett Regional Water 124
Solid Waste 134
oTHeR FUndS 137
Capital Reserve Funds 138
Debt Service Funds 151
Internal Service Funds 155
Special Revenue Funds 166
GLoSSARY 182
APPendIceS 194
Appendix 1: Recommended Fee Changes 196
Appendix 2: Recommended Harnett Regional Water
Capital Improvement Plan 204
Appendix 3: Approved 2027-2033 Capital
Improvements Program 216
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Introduction
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Board of Commissioners6
W. Brooks Matthews
District 3
Duncan Edward Jaggers
Chairman
District 4
Barbara McKoy
District 1
William Morris
District 2
Matthew Nicol
Vice-Chairman
District 5
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Harnett County, North Carolina | Recommended Budget 2026-2027 7 IntroductIon county manager
Brent Trout
deputy county manager
Coley Price
Assistant county manager
Michael Morrow
Assistant county manager
Lisa McFadden
Finance officer
Kimberly Honeycutt
clerk to the Board of commissioners
Melissa Capps
county Leadership Team
Board of Elections, Claire Jones Human Resources & Risk Management, Janice Lane
Capital Projects, Chris Johnson Information Technology, Ira Hall
Clerk of Courts, Renee Whittenton Legal Services, Chris Appel
Communications & Marketing, Desiree Patrick Library, Kimberly Van Beck
Cooperative Extension, Tim Mathews Parks & Recreation, Carl Davis
Development Services, Mark Locklear Register of Deeds, Matthew Willis
Economic Development, Stephen Barrington Sheriff’s Office, Wayne Coats
Emergency Services, Larry T. Smith Social Services, Kelly Kelly
Facilities Maintenance, Kenneth Snipes Soil & Water Conservation District, Lynn Lambert
Fleet Maintenance, Beth Blinson Solid Waste, Chad Beane
General Service, Barry Blevins Tax Department, Christine Wallace
Harnett Regional Jetport, Brad Abate Veterans Services, Eric Truesdale
Harnett Regional Water, Tommy Burns Workforce Development, Charlotte Leach
Health Department, Ainsley Johnson
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8 Harnett County, North Carolina | Recommended Budget 2026-2027
IntroductIonCitizens of Harnett County
Board of Commissioners
Clerk to the Board Melissa Capps
Assistant County Manager Lisa McFadden Assistant County Manager Mike Morrow
Information Technology Ira Hall
Harnett Regional Jetport Bradley Abate
Economic Development Stephen Barrington
Harnett Regional Water Tommy Burns
Health Ainsley Johnson
Human Resources Janice Lane
Legal Chris Appel
Social Services Kelly Kelly
Finance Kimberly Honeycutt
Tax Administration Christine Wallace
Veteran’s Services Eric Truesdale
Board of Elections Claire Jones
Emergency Services Larry Smith
Facilities Kenneth Snipes
Public Library Kimberly VanBeck
Fleet Beth Blinson
Solid Waste Chad Beane
Capital Projects Chris Johnson
Special Projects Performance Management
Clerk of Court Renee Whittenton
Sheriff’s Office Wayne Coats
Register of Deeds Matthew Willis
Executive Assistant Shannon Eason
Opioid Taskforce Coordi-nator Kayla Shamaly
Deputy County Manager Coley Price
Special Projects Opioid Task Force
Affordable Housing
Workforce Development Charlotte Leach
Soil & Water Lynn Lambert
Parks & Recreation Carl Davis
General Services Barry Blevins
Development Services Mark Locklear
Cooperative Extension Tim Mathews
Green– County Managers
Grey– Elected Officials
Red– Reports to the Board of Commissioners
Blue– Department Directors
Yellow– Support staff that reports to the County Manager
Purple– Special Projects
County Manager Brent Trout
UUppddaatteedd AApprriill 22002266
Public Information Desiree Patrick
Special Projects Budget
Capital Improvements Plan
Organizational Chart
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Fiscal Year 2027:
Budget at a Glance
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10 Harnett County, North Carolina | Recommended Budget 2026-2027
Fiscal Year 2027: Budget at a glanceProperty Taxes
General Government: 6.66¢
Culture & Recreation: 1.99¢
Capital Improvement & Debt: 5.51¢
Economic & Physical Development: 1.65¢
Education: 12.26¢
Environmental Protection, Transportation, & Contingency : 3.12¢
Human Services: 11.23¢
Public Safety: 16.68¢
59.1 ¢per $100 property valuation
Your Tax dollars at Work
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Harnett County, North Carolina | Recommended Budget 2026-2027 11 Fiscal Year 2027: Budget at a glanceGeneral Fund
Miscellaneous & Transfer Ins: 0.59%
Ad Valorem Taxes: 56.08%
Fund Balance: 3.97%
Sales Tax: 16.26%
Other Taxes: 0.88%
Federal Intergovernmental: 9.26%
State Intergovernmental: 1.30%
Service Charges: 11.66%
Revenue Sources
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Fiscal Year 2027: Budget at a glance12 Harnett County, North Carolina | Recommended Budget 2026-2027
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Budget Message
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Budget Message14 Harnett County, North Carolina | Recommended Budget 2026-2027
DATE: May 4, 2026
TO: Harnett County Board of Commissioners
FROM: Brent Trout, County Manager
SUBJECT: Budget Message for FY 2027
The work has been completed on the Harnett County FY 2027 budget, and it is presented to you today for review and consideration. Harnett County
prepares the annual budget in accordance with the statutory requirements with consideration of enhancing the quality for our residents. The budget has
been prepared with the purpose of supporting the strategic goals and priorities of the County Commissioners. You will see this specifically in the items we
are recommending for consideration in the expansion budget.
Property Reappraisal and Tax Rate
The property tax assessed values increased by approximately $6.3 billion this year. The growth in home construction continues to increase our total assessed
valuation to levels never seen before in Harnett County. The continued growth in the County creates challenges for provision of services and management
of government services. In addition to the new construction, we saw an increase in projected revenue due to the revaluation process. The appeal process
for property owners is ongoing so a clear amount of change in valuation is not known until the appeals are completed.
Therefore, we have created an estimate of the value loss we expect to realize at the end of the appeal process at 8%. The current tax levy rate is
$0.591/$100. The known valuation reduced by our expected valuation loss provides a calculation of a revenue neutral rate of $0.4858/$100. The revenues
in total compared to expenses for a continuation budget leave a deficit for this year. In addition, the rapid growth in the County and the priorities of the
Board require us to find additional resources. To meet these needs, I am recommending the continuation of the current tax levy rate of $0.591/$100. The
rate of $0.591 is $0.1052 more than the revenue neutral rate.
other Revenue Sources
In looking at revenue sources other than property tax, we see good news as well as they surpass our Fiscal Year 2026 projections. The two biggest examples
of this growth in revenue are Building Inspection Fees and Sales Tax revenues. These positive increases are not surprising based on the County’s growth
pattern.
Sales tax revenue collection has slowed statewide over the past three fiscal years. The North Carolina League of Municipalities (NCLM) provides sales tax
forecast information, and we used their research in projecting our sales tax revenues. Based on current research, NCLM projects that local sales tax revenues
will finish Fiscal Year 2025-2026 3.4% above Fiscal Year 2024-2025 levels. They also project a Fiscal Year 2026-2027 sales tax growth of 3.1% over Fiscal
Year 2025-2026 levels. Based on Harnett County trends, we are estimating our sales tax growth to remain approximately 8%. Revenue estimates are
always subject to error and may fluctuate widely based on unpredictable factors such as weather conditions, policy changes, and international conflicts.
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Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 15
Harnett County shares sales taxes with the municipalities based on the Ad Valorem method, meaning sales tax is distributed to the County and the
municipalities in proportion to the total amount of ad valorem taxes levied by each entity.
Table 1: General Fund Funding by category
The variance column shows the difference between FY 2027 Recommended Budget and FY 2026 Revised Budget.
FY 25
Actual
FY 26
Revised
FY 27
Recommended
cont
FY 27
Recommended
exp
FY 27
Total
Recommended
Recommended
Variance
Recommended
% Inc/dec
Human Services 34,007,735 38,892,819 40,638,210 241,830 40,880,040 1,987,221 5%
Public Safety 52,237,330 56,552,909 59,658,574 1,046,312 60,704,886 4,151,977 7%
Transportation 3,905,150 4,288,815 3,893,915 416,281 4,310,196 21,381 -%
Environmental Protection 483,669 571,720 607,888 72,993 680,881 109,161 19%
Economic & Physical Development 5,181,551 5,975,509 5,888,743 99,139 5,987,882 12,373 -%
General Government 20,045,039 23,102,864 24,142,552 107,335 24,249,887 1,147,023 5%
Education 38,083,704 42,336,488 42,336,488 2,286,961 44,623,449 2,286,961 5%
Culture & Recreation 5,981,059 6,544,093 6,683,281 631,481 7,314,762 770,669 12%
Contingency - 6,815,852 6,352,686 - 6,352,686 (463,166) (7%)
Transfers 17,930,228 15,860,281 20,046,528 - 20,046,528 4,186,247 26%
177,855,465 200,941,350 210,248,865 4,902,332 215,151,197 14,209,847 7%
The FY 2026 Original Budget amount for contingency was $7,321,341. As funds have been moved out of contingency into other departments, the Revised
Budget amount has been reduced to reflect these transfers. If the FY 2027 Recommended amount was compared with the original budget, the variance would
be $968,655 and the percent decrease would be 13%. This chart does not include the $1.4 million going to Harnett County Schools for maintenance needs.
Those funds are budgeted in the Board of Education Capital Reserve.
Fee Schedule Recommendations
A list of fees is recommended to be adjusted. Appendix 1 in the budget book contains the details on these changes.
We have included a recommended 10% increase across the board for rescue agencies. The Dunn/Averasboro Fire District requested a rate decrease. The
recommendation is detailed on the table below.
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Budget Message16 Harnett County, North Carolina | Recommended Budget 2026-2027
Table 2: Recommended Fire Tax Rates and Total Revenues by department.
district
FY 26
Rate
FY 27
Req Rate
FY 27
Rec Rate
Total Revenue
FY 26
Rate Produces
Total Revenue
FY 27
Rate Produces Increase
Anderson Creek 0.110 0.110 0.110 2,592,749 2,592,749 -
Angier/Black River 0.085 0.085 0.085 2,780,905 2,780,905 -
Benhaven 0.120 0.120 0.120 2,311,438 2,311,438 -
Banner 0.120 0.120 0.120 176,209 176,209 -
Boone Trail 0.110 0.110 0.110 1,391,172 1,391,172 -
Buies Creek 0.1075 0.1075 0.1075 1,249,028 1,249,028 -
Cape Fear 0.144 0.144 0.144 1,969 1,969 -
Coats/Grove 0.110 0.110 0.110 1,348,751 1,348,751 -
Crains Creek 0.110 0.110 0.110 130,372 130,372 -
Cypress Pointe 0.095 0.095 0.095 112,836 112,836 -
Duke 0.105 0.105 0.105 693,174 693,174 -
dunn/Averasboro 0.110 0.095 0.095 3,032,605 2,681,961 (350,644)
Flatbranch 0.130 0.130 0.130 958,254 958,254 -
Flatwoods 0.120 0.120 0.120 202,246 202,246 -
Godwin/Falcon 0.150 0.150 0.150 10,568 10,568 -
Northwest Harnett 0.080 0.080 0.080 2,218,554 2,218,554 -
Spout Springs 0.120 0.120 0.120 3,894,150 3,894,150 -
Summerville-Bunnlevel 0.110 0.110 0.110 1,745,810 1,745,810 -
West Area 0.130 0.130 0.130 118,619 118,619 -
West Johnston 0.120 0.120 0.120 61,408 61,408 -
Total Fire districts 25,030,817 24,680,173 (350,644)
Averasboro School District 0.020 0.020 0.020 576,103 576,103 -
The County also levies the Averasboro School District tax. No change is recommended for that district.
Harnett county Schools
The FY 2027 Recommended Budget includes an additional $6,000,000 transfer to our debt service fund to pay for the new Highland High School and
CTE High School. The Highland High School is currently estimated at a construction cost of $140,000,000 and the new CTE High School is estimated at
construction cost of $65,000,000. Harnett County will transfer a total of $17,000,000 to the debt service fund. The amount transferred will need to be
increased in future budgets per the financial analysis of Davenport Finance presented to the board at our annual planning session.
Harnett County School System (HCS) presented their request for funding to the County. The recommended funding details are listed below:HCBOC 051226 Pg. 18
Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 17
>Provides expansion funding for Harnett County Schools’ discretion ($2,000,000).
>The total current expense appropriation budgeted in Fiscal Year 2027 will provide a per pupil funding of $1,892.53 which is an increase per student of
$82.13. Harnett County schools must share with charter schools on a per student basis. The total number of students is based on HCS average daily
membership (ADM) of 19,682 students and estimated 2,508 charter school students.
>Provides $1,400,000 for maintenance projects, in accordance with the Approved FY 2027-2033 Capital Improvements Program. These funds are
budgeted in the Board of Education Capital Reserve.
>Capital outlay spending, budgeted in the Board of Education Capital Reserve, remains at FY 2026 levels. (School systems do not share capital outlay
funds with charter schools.)
>Sets aside $4,052,686 in Contingency, if needed, to replace the loss of low wealth funding. This is a reduced amount compared to last year’s contingency.
compensation Study, Pay Recommendations and organizational excellence
>We have a current total of 45 full-time vacancies versus 40 vacancies last year, of which 24 of those positions are in our public safety departments.
>The recommendation included in the budget is to provide a 3% COLA increase for all employees and a 2% market adjustment based on our compensation
study.
>The recommendation included in the budget is to provide a 1.5% performance pay increase to staff that meet expectations and have a positive performance
evaluation.
>The proposed budget recommendation does not include an increased 401K contribution for any employees.
>The employee contribution for health insurance premiums will remain unchanged.
>Increased employer contribution by 3% for health insurance premiums.
>Retirement contribution increased by 1% for law-enforcement officers and 0.70% for all other county employees.
>There are 15 new positions recommended due to increased demand for services. Six of these new positions are in Harnett Regional Water.
>There are 15 reclassifications and four special salary adjustments recommended due to changes in duties and certifications received.
community Programs and county Initiatives
>Provides funding for two small business grants ($5,000) in partnership with the Small Business Development Center at Central Carolina Community
College.
>Provides funding to expand the Employee Engagement Program.
>Provides funding for the new Bookmobile including materials and staffing.
>Provides additional funding for Harnett County Schools and Central Carolina Community College.
>Provides additional funding for the debt service fund for the future Highland High School and CTE High School.
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Budget Message18 Harnett County, North Carolina | Recommended Budget 2026-2027
other county Initiatives
The Board of Commissioners completed the first ever Strategic Plan for Harnett County in 2022. The process involved the Board of Commissioners,
County staff, and the public developing the strategic plan. Staff completed the Performance Management process to determine action plans for the key
strategic actions. The process continued in FY 2024 with phase four with the creation of business plans for each department to execute. The business
plans were completed and approved by the County Manager with implementation occurring throughout the FY 2025 budget year and into the future. The
Rapid Process Improvement program training has been completed, and this summer we will begin to conduct RPI events to review and improve processes
of Harnett County government.
We spent a great deal of time projecting our revenues and expenses to ensure that we were as accurate as possible in determining our resources available
and our funding needs. Departments were asked to justify any spending over Fiscal Year 2026 budgeted amounts, and their requests were reviewed in
detail by our budget team. We also continued breaking the budget into continuation and expansion funding requests. Continuation refers to funding needed
for ongoing operations, while expansion requests are for new programs and positions. Each expansion request is separately justified by the director. You
will see CONT (continuation) and EXP (expansion) columns in the budget summaries of the document. Any new request is also detailed separately, along
with the cost to the County.
Each year, our departments and community partners identify areas for growth that would improve the services we provide to Harnett County. This year,
those requests totaled over $13.25 million. However, due to limited available funding in the General Fund, we had to make some very difficult decisions.
We were only able to recommend $4,545,821 in expansion requests, about 34.3% of what was asked for. While we couldn’t fund everything, we prioritized
the most essential needs, including $2.27 million for county departments and $276,961 for Central Carolina Community College. We also recognized the
immense needs of our school system; while we couldn’t meet their full request of $8.28 million, we have committed $2,000,000 to help Harnett County
Schools continue supporting our students.
Over the past few years, we have continued improving our Capital Improvements Program (CIP) process, and the Board of Commissioners adopted the CIP
in January 2026. The improved process and early adoption meant that we were able to focus our time this spring on the operating budget. The proposed
budget provides the funding needed for the schools, community college, and the departments to continue to provide the quality service and support that
the citizens of Harnett County expect. The proposed budget provides increases necessary to operate our government and covers new expansion items
related to keeping up with our growing County and operations. I am recommending that the tax rate remains at $0.591, the same as last year.
Maintaining this rate is important for the long-term health of our County. Last year, we significantly increased funding for our schools by $15 million,
using one-time savings (fund balance) to cover the cost. This year, the revenue from the recent property revaluation allows us to make that school funding
permanent and sustainable. Additionally, we have allocated $6 million to our debt service fund to prepare for future payments on two new high schools.
These two investments, totaling approximately $21 million, account for the $0.1052 difference between the “revenue-neutral” rate of $0.4858 and our
recommended rate of $0.591. While the proposed budget includes a planned use of $8,604,688 from our fund balance, we typically find that unspent
department funds at the end of the year offset this amount. This allows us to meet our county’s needs while maintaining our commitment to a balanced
budget.
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Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 19
I want to thank Central Carolina Community College, the Fire and EMS Departments, Harnett County Schools, and other community partners for their
collaboration in developing the Fiscal Year 2027 budget. I want to thank the department directors for submitting their information and requests in a timely
manner with well-thought-out justifications for their requests. I would love to meet all their requests, but unfortunately, we do not have the resources to
do so. I also want to thank Assistant County Manager, Lisa McFadden, for all the countless hours she has spent preparing this budget for your consideration.
We will conduct a joint session with the Board of Education on May 4, 2026, to discuss their budget request. The presentation of budget details will be
conducted on May 12, 2026, with a public hearing on the budget conducted on May 18, 2026. The final approval of the budget is scheduled for the June
1, 2026, meeting.
We look forward to receiving your comments, questions, and directions over the next month regarding the proposed budget. Please contact Lisa or me
with your questions, and we will respond as quickly as possible.
Respectfully,
Brent Trout
County Manager
Harnett County
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Budget Message20 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 22
Budget Process
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22 Harnett County, North Carolina | Recommended Budget 2026-2027
Budget ProcessHarnett county FY 2026-2027 Budget calendar
deadline Actions
September 22, 2025 Project Notification Form due to notify Manager of new projects or requests to move future to funded projects
September 22-23, 2025 Capital Improvements Program (CIP) training for departments
October 24, 2025 Forms due from departments for CIP projects
December 1, 2025 Manager submits recommended CIP to the Board of Commissioners
December 9, 2025 Work session on the recommended CIP
December 15, 2025 Hold public input session on the recommended CIP
Late December, 2025 Work session on the recommended CIP (if needed)
January 5, 2026 Board adopts CIP for FY 2027-2033
January 27, 2026 Board of Commissioners holds Planning Meeting
February 3, 2026 Budget kickoff and forms distributed to departments and agencies
March 2, 2026 Budgets due from departments and agencies (except schools)
May 4, 2026 Manager submits recommended budget to Board of Commissioners and public
May 4, 2026 Board of Commissioners and Board of Education Joint Session
May 12, 2026 Board of Commissioners holds budget work session
May 15, 2026 Legal deadline for school budget submission
May 18, 2026 Budget public hearing on recommended budget
Late May, 2026 Board of Commissioners holds budget work session (if needed)
June 1, 2026 Board of Commissioners adopts budget for FY 2027
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Budget Summary
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24 Harnett County, North Carolina | Recommended Budget 2026-2027
Budget suMMaryGeneral Fund Summary
FY 24 Actual FY 25 Actual FY 26 Revised
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TAXES - AD VALOREM 83,791,705 89,678,981 92,997,541 120,631,198 - 120,631,198 27,633,657 30%
TAXES - SALES 30,207,511 32,447,546 32,020,000 34,965,000 - 34,965,000 2,945,000 9%
TAXES - OTHER 1,660,195 1,902,057 1,600,000 1,900,000 - 1,900,000 300,000 19%
RESTRICTED REVENUE 21,228,943 23,120,388 20,716,292 19,536,699 370,101 19,906,800 (809,492) (4%)
RESTRICTED REVENUE
(MEDICAID) 5,338,962 4,862,224 4,000,000 2,800,000 - 2,800,000 (1,200,000) (30%)
SERVICE CHARGES 19,499,077 20,229,428 23,559,927 25,007,347 68,842 25,076,189 1,516,262 6%
ENTERPRISE CHARGES 6,326 7,617 - - - - - -%
FACILITY FEES 3,487 - - - - - - -%
MISCELLANEOUS INCOME 343,210 1,608,348 1,212,441 1,267,322 - 1,267,322 54,881 5%
INTERFUND / BUDGETARY 1,955,863 123,345 24,835,572 8,604,688 - 8,604,688 (16,230,884) (65%)
Total $ 164,035,279 $ 173,979,934 $ 200,941,773 $ 214,712,254 $ 438,943 $ 215,151,197 $ 14,209,424 7%
expenses
SALARIES & BENEFITS 78,018,104 84,571,412 92,374,007 97,200,313 957,711 98,158,024 5,784,017 6%
PROFESSIONAL SERVICES 2,115,237 1,229,805 1,477,166 1,671,652 - 1,671,652 194,486 13%
SUPPLIES & MATERIALS 4,649,971 4,449,291 5,698,794 5,809,900 68,532 5,878,432 179,638 3%
CURRENT SERVICES 6,179,638 7,287,185 8,824,528 8,976,628 67,968 9,044,596 220,068 2%
FIXED CHARGES 14,363,191 17,844,049 20,768,278 21,504,595 732,582 22,237,177 1,468,899 7%
CAPITAL OUTLAY 2,153,568 143,205 38,500 - 337,694 337,694 299,194 777%
CONTRACTS & GRANTS 3,596 16,197 5,000 5,000 - 5,000 - -%
NON-CAPITALIZED ASSETS 661,218 1,822,490 1,328,384 682,266 450,884 1,133,150 (195,234) (15%)
INTERFUND / BUDGETARY 18,017,337 17,930,228 22,676,133 26,399,214 - 26,399,214 3,723,081 16%
EDUCATION 29,937,603 38,083,704 42,336,488 42,336,488 2,286,961 44,623,449 2,286,961 5%
DSS PROGRAMS 4,377,412 4,090,527 5,286,231 5,512,003 - 5,512,003 225,772 4%
WIOA PROGRAM 55,920 83,647 127,841 150,806 - 150,806 22,965 18%
HEALTH 240,568 303,647 - - - - - -%
PCARD ENCUMBRANCE 29 78 - - - - - -%
Total $ 160,773,392 $ 177,855,465 $ 200,941,350 $ 210,248,865 $ 4,902,332 $ 215,151,197 $ 14,209,847 7%
HCBOC 051226 Pg. 26
Harnett County, North Carolina | Recommended Budget 2026-2027 25 Budget suMMaryGeneral Fund Revenue
Revenue:
FY 24
Actual
FY 25
Actual
FY 26
Revised
FY 27
Recommended
cont
FY 27
Recommended
exp
FY 27 Total
Recommended
AD VALOREM TAXES - REAL 73,700,403 77,821,721 82,201,638 108,031,198 - 108,031,198
AD VALOREM TAXES - MOTOR VEHICLE 9,490,053 11,048,274 10,125,903 11,900,000 - 11,900,000
AVTAXES - REAL DELINQUENT 223,242 391,169 320,000 375,000 - 375,000
AD VALOREM TAXES - PENALTIES 378,007 417,817 350,000 325,000 - 325,000
ARTICLE 39 SALES TAX 9,980,577 11,311,846 10,570,000 12,630,000 - 12,630,000
ARTICLE 40 SALES TAX 9,045,591 9,377,346 9,630,000 9,800,000 - 9,800,000
ARTICLE 42 SALES TAX 4,311,528 4,665,128 4,590,000 5,200,000 - 5,200,000
ARTICLE 44 SALES TAX 6,869,815 7,093,226 7,230,000 7,335,000 - 7,335,000
EXCISE TAX 1,660,195 1,902,057 1,600,000 1,900,000 - 1,900,000
RESTRICTED - FEDERAL 17,894,653 19,456,749 18,177,071 15,341,593 337,039 15,678,632
FEDERAL MEDICAID - - - 1,207,714 - 1,207,714
MEDICAID COST SETTLEMENT - - - 366,900 - 366,900
RESTRICTED - STATE 3,252,007 3,556,034 2,539,221 2,567,492 33,062 2,600,554
RESTRICTED - LOCAL 50,103 62,000 - 53,000 - 53,000
RESTRICTED - OTHER 32,180 45,605 - - - -
MEDICAID HOLD HARMLESS 5,338,962 4,862,224 4,000,000 2,800,000 - 2,800,000
SERVICE CHARGES - DEPARTMENTAL 16,835,779 18,583,761 18,045,957 19,324,549 68,842 19,393,391
SERVICE CHARGES - INDIRECT COST 1,557,267 1,562,887 1,422,070 1,587,098 - 1,587,098
SERVICE CHARGES - CONCESSIONS 94,831 72,803 91,900 95,700 - 95,700
SERVICE CHARGES - INVEST EARNINGS 1,011,200 9,977 4,000,000 4,000,000 - 4,000,000
ENTR CHARGES - RETURNED CHECK 6,326 7,617 - - - -
FACILITY FEES - ENERGY 3,487 - - - - -
SALE OF ASSETS 17,050 109,876 - - - -
GAIN/LOSS ON ASSETS (1,825,500) - - - - -
CONTRIBUTIONS AND DONATIONS 348,434 97,279 129,648 72,047 - 72,047
INSURANCE SETTLEMENT 159,744 177,974 63,766 - - -
LEASE / RENT 155,550 141,543 81,450 174,386 - 174,386
OTHER REVENUE 1,487,932 1,081,676 937,577 1,020,889 - 1,020,889
TRANSFERS FROM - GENERAL - 38,200 - - - -
TRANSFERS FROM - SPECIAL REVENUE 95,803 - - - - -
TRANSFERS FROM - CAPITAL PROJECT 1,860,060 85,145 4,000 - - -
FUND BALANCE APPROPRIATED - - 24,831,572 8,604,688 - 8,604,688
Total Revenue $ 164,035,279 $ 173,979,934 $ 200,941,773 $ 214,712,254 $ 438,943 $ 215,151,197HCBOC 051226 Pg. 27
Budget suMMary26 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 28
Culture & Recreation
Functional Area
HCBOC 051226 Pg. 29
28 Harnett County, North Carolina | Recommended Budget 2026-2027
culture & recreatIon FunctIonal areaexpansion & other notes
Arts Funding: The County will not receive funding for arts programs in FY
2026-2027.
cultural & Recreation Appropriation
The funding in this budget includes pass-through amounts for state arts funding to towns and nonprofits in the County and a $150,000 annual appropriation
to Campbell University for use of facilities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 157,241 86,467 102,764 - - - - (102,764) (100%)
Total 157,241 86,467 102,764 - - - - (102,764) (100%)
expenses
SUPPLIES & MATERIALS - - 10,000 - - - - (10,000) (100%)
FIXED CHARGES 157,241 386,467 242,764 150,000 150,000 - 150,000 (92,764) (38%)
Total 157,241 386,467 252,764 150,000 150,000 - 150,000 (102,764) (41%)
net cost $ - $ 300,000 $ 150,000 $ 150,000 $ 150,000 $ - $ 150,000 $ - -%
HCBOC 051226 Pg. 30
Harnett County, North Carolina | Recommended Budget 2026-2027 29 culture & recreatIon FunctIonal areaexpansion & other notes
Fund operating costs to implement an early literacy program to support
the Library located at 455 mcKinney Parkway, Lillington: Provide funding
for operating expenses to implement Tonie Lending Library to provide an
innovative, inclusive, and broadband-independent literacy solution for the
county’s youngest learners. The Tonie Lending Library directly advances
the Library’s strategic goals of digital equity and foundational literacy. By
providing screen-free, tactile audio tools, this project bridges the “digital
divide” for households lacking reliable broadband or device ownership. This
initiative aligns with early childhood best practices by offering independent,
guided storytelling that supports language development without the
dependency on screens. This program will be available in all branch libraries.
Net Cost: $18,000.
Library – main Branch
The Library ‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 220,395 221,007 262,490 221,007 221,007 - 221,007 (41,483) (16%)
SERVICE CHARGES 26,116 29,956 27,350 27,350 27,350 - 27,350 - -%
MISCELLANEOUS INCOME 518 1,624 1,100 - - - - (1,100) (100%)
Total 247,029 252,587 290,940 248,357 248,357 - 248,357 (42,583) (15%)
expenses
SALARIES & BENEFITS 1,614,033 1,739,227 1,906,087 396,946 2,005,267 - 2,005,267 99,180 5%
PROFESSIONAL SERVICES 41,000 21,611 - - - - - - -%
SUPPLIES & MATERIALS 175,208 204,056 243,736 250,384 249,855 17,000 266,855 23,119 9%
CURRENT SERVICES 100,081 80,998 123,597 135,083 135,083 - 135,083 11,486 9%
FIXED CHARGES 110,446 233,731 211,786 267,033 217,315 - 217,315 5,529 3%
NON-CAPITALIZED ASSETS 6,358 10,744 45,659 24,599 24,599 1,000 25,599 (20,060) (44%)
Total 2,047,126 2,290,367 2,530,865 1,074,045 2,632,119 18,000 2,650,119 119,254 5%
net cost $ 1,800,097 $ 2,037,780 $ 2,239,925 $ 825,688 $ 2,383,762 $ 18,000 $ 2,401,762 $ 161,837 7%
HCBOC 051226 Pg. 31
30 Harnett County, North Carolina | Recommended Budget 2026-2027
culture & recreatIon FunctIonal areaLibrary – Angier Branch
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 761 1,019 - - - - - - -%
MISCELLANEOUS INCOME 85,502 5,299 10,000 - - - - (10,000) (100%)
Total 86,263 6,318 10,000 - - - - (10,000) (100%)
expenses
SALARIES & BENEFITS 218,661 232,716 243,359 35,248 258,721 32,171 290,892 47,533 20%
SUPPLIES & MATERIALS 33,038 40,406 44,448 44,577 44,577 79 44,656 208 0%
CURRENT SERVICES 5,504 9,899 22,802 13,768 13,768 - 13,768 (9,034) (40%)
FIXED CHARGES 2,537 9,296 9,316 9,226 9,226 - 9,226 (90) (1%)
NON-CAPITALIZED ASSETS 4,302 5,665 3,858 2,735 2,735 17,964 20,699 16,841 437%
Total 264,042 297,982 323,783 105,554 329,027 50,214 379,241 55,458 17%
net cost $ 177,779 $ 291,664 $ 313,783 $ 105,554 $ 329,027 $ 50,214 $ 379,241 $ 65,458 21%
HCBOC 051226 Pg. 32
Harnett County, North Carolina | Recommended Budget 2026-2027 31 culture & recreatIon FunctIonal areaexpansion & other notes
Fund a part-time employee and operating costs to support Angier
Branch Library located at 28 n Raleigh St, Angier: Provide funding for a
part-time Library Assistant position (grade 13). Increased patron demand
and expanded programming—including a waitlisted STEAM class and four
new wellness sessions—have strained our current staffing levels. Adding
a new team member will ensure consistent coverage, reduce reliance on
comp time, and maintain service quality during staff absences.
Net Cost: $32,250.
Fund operating costs to construct a new circulation desk to support
Angier Branch Library located at 28 n Raleigh St, Angier: Provide funding
to replace the aging circulation desk at the Angier Branch Library. The
current furniture is structurally worn and functionally obsolete, failing to
support modern library workflows or the branch’s six-person staff. New
workstations are needed for the upcoming installation of RFID antennas.
The current desk lacks the surface area to provide spacing between
scanners, receipt printers, and computers, and its layout interferes with new
RFID security gate placement. The existing desks lack adequate legroom
and proper ergonomic heights. Removing current overhead hutches will
eliminate sightline obstructions, improving staff’s ability to monitor the
floor and assist patrons.
Net Cost: $17,964.
HCBOC 051226 Pg. 33
32 Harnett County, North Carolina | Recommended Budget 2026-2027
culture & recreatIon FunctIonal areaexpansion & other notes
Fund a full-time employee and operating costs to support Benhaven
Branch Library located at 2815 olivia Road, Sanford: Provide funding for
a Library Program Specialist position (grade 16). Benhaven has doubled its
adult programming and attendance over the last year, outpacing current
staffing capacity. To date in FY26, the branch needs over 600 hours of
outside coverage to meet minimum safety requirements (two-person
staffing). Adding this position will end the reliance on shared county staff
for basic operational coverage, facilitate a move to consistent Saturday
hours and increased weekend services for working families, and maintain
the quality of high-demand adult programming while scaling to meet
community interest.
Net Cost: $64,421.
Fund operating costs to support Benhaven Branch Library located at 2815
olivia Road, Sanford: Provide funding for a new computer workstation at
the Benhaven Branch Library. Following the addition of a full-time Program
Specialist and the expansion of library services, a dedicated new employee
workstation is required to support administrative and preparatory tasks.
While the library office currently has a physical desk available, it lacks the
necessary computer equipment for staff to conduct essential research and
development.
Net Cost: $1,020.
Library - Benhaven Branch
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - 17 - - - - - - -%
MISCELLANEOUS INCOME - - 10,000 - - - - (10,000) (100%)
Total - 17 10,000 - - - - (10,000) (100%)
expenses
SALARIES & BENEFITS 85,229 146,467 189,094 36,295 199,297 64,342 263,639 74,545 39%
SUPPLIES & MATERIALS 11,270 34,491 37,901 37,944 36,644 79 36,723 (1,178) (3%)
CURRENT SERVICES 16,927 16,163 28,210 21,123 21,123 - 21,123 (7,087) (25%)
FIXED CHARGES 6,738 6,995 7,670 7,880 7,880 - 7,880 210 3%
NON-CAPITALIZED ASSETS 1,276 944 2,338 - - 1,020 1,020 (1,318) (56%)
Total 121,440 205,060 265,213 103,242 264,944 65,441 330,385 65,172 25%
net cost $ 121,440 $ 205,043 $ 255,213 $ 103,242 $ 264,944 $ 65,441 $ 330,385 $ 75,172 29%
HCBOC 051226 Pg. 34
Harnett County, North Carolina | Recommended Budget 2026-2027 33 culture & recreatIon FunctIonal areaexpansion & other notes
Fund two full-time employees, one part-time employee and operating
costs to support the Bookmobile located at 455 mcKinney Parkway,
Lillington: Provide funding for a full-time Librarian (grade 22), a full-time
Library Program Specialist position (grade 16), a part-time Library Program
Specialist (grade 16) and operating cost for the new bookmobile. Harnett
County is experiencing rapid growth, yet 37% of residents (53,407 people)
live more than 10 miles from a library. With no public transit and high poverty
(17.4%) and senior (14.3%) populations, geographic isolation is a primary
barrier to essential services. A bookmobile is a high-impact, cost-effective
alternative to permanent infrastructure, providing flexible, mobile access to
digital literacy, educational resources, and internet to our most vulnerable
rural communities. This project was approved in the FY 2027-2033 Capital
Improvements Program.
Net Cost: $224,786.
Library - Bookmobile
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS - - - - - 175,895 175,895 175,895 -%
SUPPLIES & MATERIALS - - - 1 - 29,637 29,637 29,637 -%
CURRENT SERVICES - - - - - 6,750 6,750 6,750 -%
FIXED CHARGES - - - - - 3,419 3,419 3,419 -%
NON-CAPITALIZED ASSETS - - - - - 9,085 9,085 9,085 -%
Total - - - 1 - 224,786 224,786 224,786 -%
net cost $ - $ - $ - $ 1 $ - $ 224,786 $ 224,786 $ 224,786 -%
HCBOC 051226 Pg. 35
34 Harnett County, North Carolina | Recommended Budget 2026-2027
culture & recreatIon FunctIonal areaexpansion & other notes
Fund a part-time employee and operating costs to support coats
Branch Library located at 29 e main Street, coats: Provide funding for
a part-time Library Assistant position (grade 13). In the last year, Coats
Library experienced a 50% increase in patronage and a 39% rise in program
attendance. This growth, coupled with expanded evening and weekend
hours, has created a critical staffing gap. This position will ensure the
required two-person staffing during extended evening and Saturday hours,
address increased wait times for circulation, computer assistance, and
expanded youth/adult programming. It will also provide vital daily support
(shelving/phones) and coverage for staff absences to prevent service
disruptions.
Net Cost: $32,250.
Fund operating costs to support coats Branch Library located at 29
e main Street, coats: Provide funding to replace the circulation desk
and original carpeting at the Coats Branch Library. These upgrades are
essential to address critical safety hazards for staff and to remediate the
deteriorating aesthetic condition of the facility. The current circulation
desk is wall-mounted and currently requires 2x4 wood blocks for support.
Replacing the desk with a standard pedestal-based unit will eliminate
structural risks while providing a larger, more efficient workspace for staff
to deliver customer service. The existing carpet has been in place for over
eight years and contains permanent staining that cannot be removed
through professional cleaning.
Net Cost: $19,110.
Library - coats Branch
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 29 14 - - - - - - -%
MISCELLANEOUS INCOME 36,043 148 15,000 - - - - (15,000) (100%)
Total 36,072 162 15,000 - - - - (15,000) (100%)
expenses
SALARIES & BENEFITS 128,937 140,545 177,477 28,308 199,942 32,171 232,113 54,636 31%
SUPPLIES & MATERIALS 20,389 20,732 32,676 24,872 24,872 79 24,951 (7,725) (24%)
CURRENT SERVICES 5,294 7,717 17,303 12,547 12,547 - 12,547 (4,756) (27%)
FIXED CHARGES 2,606 6,409 9,295 9,325 9,325 - 9,325 30 0%
NON-CAPITALIZED ASSETS 1,811 188 1,535 600 600 19,110 19,710 18,175 1184%
PCARD ENCUMBRANCE - 78 - - - - - - -%
Total 159,037 175,669 238,286 75,652 247,286 51,360 298,646 60,360 25%
net cost $ 122,965 $ 175,507 $ 223,286 $ 75,652 $ 247,286 $ 51,360 $ 298,646 $ 75,360 34%
HCBOC 051226 Pg. 36
Harnett County, North Carolina | Recommended Budget 2026-2027 35 culture & recreatIon FunctIonal areaexpansion & other notes
Fund a part-time employee and operating costs to support dunn Branch
Library located at 110 e divine Street, dunn: Provide funding for a
part-time Library Assistant position (grade 13). This position is essential
to sustain mandatory safety protocols following a serious security incident
at the Dunn Branch. To meet the required two-person staffing minimum for
staff and patron protection, the position was permanently diverted from
the Main Branch, creating a critical staffing deficit. Funding this role will
maintain the two-person safety mandate during all operating hours without
compromising other locations, return essential support to the Main Branch,
which is currently operating with reduced flexibility and increased staff
burnout, and provide reliable frontline coverage for circulation and public
service, reducing the need for emergency reassignments and management
overtime.
Net Cost: $32,460.
Fund operating costs to support dunn Branch Library located at 110 e
divine Street, dunn: Provide funding for four laptops, peripherals (mice
and Microsoft software), and a dedicated charging station to support the
Digital Discovery Program, Digital Literacy Corner, and Book-a-Librarian
services. This investment will establish a permanent technology lab
at the Dunn Branch, moving away from the current inefficient model of
transporting equipment from the Main Branch. Since February 2025,
the Dunn Branch has hosted 35 technology-based programs serving 70
patrons, demonstrating a local need for digital support.
Net Cost: $6,269.
Library - dunn Branch
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 3 3 - - - - - - -%
MISCELLANEOUS INCOME 93,507 259 12,036 - - - - (12,036) (100%)
Total 93,510 262 12,036 - - - - (12,036) (100%)
expenses
SALARIES & BENEFITS 260,579 257,287 312,349 24,695 328,699 32,171 360,870 48,521 16%
SUPPLIES & MATERIALS 45,248 51,502 62,391 58,845 58,345 398 58,743 (3,648) (6%)
CURRENT SERVICES 9,699 13,194 22,128 17,895 19,095 160 19,255 (2,873) (13%)
FIXED CHARGES 3,040 9,705 11,473 13,127 13,127 2,000 15,127 3,654 32%
NON-CAPITALIZED ASSETS 2,739 778 4,496 5,171 6,071 4,000 10,071 5,575 124%
Total 321,305 332,466 412,837 119,733 425,337 38,729 464,066 51,229 12%
net cost $ 227,795 $ 332,204 $ 400,801 $ 119,733 $ 425,337 $ 38,729 $ 464,066 $ 63,265 16%
HCBOC 051226 Pg. 37
36 Harnett County, North Carolina | Recommended Budget 2026-2027
culture & recreatIon FunctIonal areaexpansion & other notes
Fund a full-time employee and operating costs to support erwin Branch
Library located at 110 W F Street, erwin: Provide funding for a full-time
Library Assistant position (grade 13). The Erwin Public Library requires
a permanent staffing solution to resolve a recurring operational deficit.
In the past fiscal year, the branch relied on 175 hours of supplemental
coverage from the Main Library to maintain basic functions. This position
will eliminate the dependency on “borrowed” staff, restoring operational
flexibility to both the Erwin and Main branches, and provide dedicated
support for high-traffic areas, including circulation, public technology
assistance, and program preparation. The new position will also enable the
branch to move beyond basic oversight and begin expanding outreach and
community programming to meet rising demand.
Net Cost: $57,419.
Fund capital expenses to support erwin Branch Library located at 110
W F Street, erwin: Provide capital funding for interior upgrades, including
professional painting and the installation of commercial-grade flooring in
the program room, entryway, bathrooms, and main library areas. These
renovations are essential to address the natural deterioration caused by
years of high-volume public use. The existing flooring has reached the end
of its functional life, showing visible deterioration and staining. Current wall
surfaces are scuffed and faded. This investment ensures that the Erwin
Public Library remains a safe and inviting space for all residents.
Net Cost: $34,100.
Library - erwin Branch
The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 3 - - - - - - - -%
MISCELLANEOUS INCOME 52,106 197 - - - - - - -%
Total 52,109 197 - - - - - - -%
expenses
SALARIES & BENEFITS 122,507 138,075 189,414 89,688 195,054 57,340 252,394 62,980 33%
SUPPLIES & MATERIALS 18,758 21,444 23,745 24,448 24,448 79 24,527 782 3%
CURRENT SERVICES 7,137 14,183 16,505 19,450 19,450 34,100 53,550 37,045 224%
FIXED CHARGES 2,703 7,941 9,014 9,260 9,260 - 9,260 246 3%
NON-CAPITALIZED ASSETS 1,355 560 2,175 6,600 6,600 - 6,600 4,425 203%
PCARD ENCUMBRANCE 20 - - - - - - - -%
Total 152,480 182,203 240,853 149,446 254,812 91,519 346,331 105,478 44%
net cost $ 100,371 $ 182,006 $ 240,853 $ 149,446 $ 254,812 $ 91,519 $ 346,331 $ 105,478 44%
HCBOC 051226 Pg. 38
Harnett County, North Carolina | Recommended Budget 2026-2027 37 culture & recreatIon FunctIonal areaParks & Recreation
Parks and Recreation enhances the quality of life and nurtures the health and well-being of our community, economy and environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 63,573 107,836 138,000 138,000 138,000 - 138,000 - -%
MISCELLANEOUS INCOME 33,827 39,185 30,520 30,520 30,520 - 30,520 - -%
Total 97,400 147,021 168,520 168,520 168,520 - 168,520 - -%
expenses
SALARIES & BENEFITS 1,130,247 1,249,248 1,331,361 190,120 1,392,641 13,214 1,405,855 74,494 6%
PROFESSIONAL SERVICES 8,385 14,345 25,590 24,450 24,450 - 24,450 (1,140) (4%)
SUPPLIES & MATERIALS 126,747 124,219 153,412 164,592 185,483 2,000 187,483 34,071 22%
CURRENT SERVICES 89,031 90,313 167,249 120,236 157,096 340 157,436 (9,813) (6%)
FIXED CHARGES 397,236 584,105 565,560 616,764 583,766 - 583,766 18,206 3%
CAPITAL OUTLAY 36,690 - - - - 75,878 75,878 75,878 -%
NON-CAPITALIZED ASSETS 48,213 48,615 36,320 36,320 36,320 - 36,320 - -%
Total 1,836,549 2,110,845 2,279,492 1,152,482 2,379,756 91,432 2,471,188 191,696 8%
net cost $ 1,739,149 $ 1,963,824 $ 2,110,972 $ 983,962 $ 2,211,236 $ 91,432 $ 2,302,668 $ 191,696 9%
HCBOC 051226 Pg. 39
38 Harnett County, North Carolina | Recommended Budget 2026-2027
expansion & other notes
Fund operating costs park projects approved in capital Improvements
Program: This expansion is part of the Capital Improvements Program
(CIP) for the Anderson Creek Park Mountain Biking Trail. These funds will be
used to address essential maintenance and safety requirements through
the purchase of dirt and gravel to repair ruts, erosion, and general wear on
the existing trail tread and installation of new wayfinding and safety signs
to replace missing or damaged markers.
Net Cost: $2,340.
Fund a seasonal part-time position to support Parks and Recreation-
Ground maintenance division located at 455 mcKinney Parkway,
Lillington: Fund a part-time Grounds Maintenance Technician position
(grade 15). The department currently relies on four full-time employees
to maintain over 12 county locations. A seasonal hire will offset the
heavy peak-season workload, allowing for necessary task rotation and the
coverage of staff absences due to vacation or illness. The seasonal worker
would provide additional support to facilitate critical recovery breaks during
high-heat months.
Net Cost: $9,785.
Fund a salary adjustment to support Parks and Recreation-Ground
maintenance division located at 455 mcKinney Parkway, Lillington:
Provide funding for a 5% special salary adjustment for Grounds Maintenance
Supervisor (grade 21). Originally hired at the minimum salary range, he has
since demonstrated high-level technical and leadership skills that exceed
the initial expectations of the role. He is able to utilize his 20+ years of
mechanical experience by personally repairing the County’s mowers,
tractors, and heavy equipment. This has substantially reduced outsourced
repair costs and equipment downtime. He leads by example, mentoring
his staff in both landscaping techniques and mechanical maintenance, and
the enhanced appearance and curb appeal of the County campus are direct
results of his leadership and high operational standards.
Net Cost: $3,429.
Fund capital expenses to support Parks and Recreation-Ground
maintenance division located at 455 mcKinney Parkway, Lillington:
Provide capital funding for a mini excavator to support the Parks, Grounds,
and Park Development Divisions. This equipment fills a gap between manual
labor and heavy machinery, providing digging capabilities in a compact,
highly maneuverable frame. The mini excavator will be utilized across
multiple divisions for a range of essential maintenance and development
tasks, including tree planting, large-scale debris removal, and material
handling, as well as ditch cleanout and erosion repair to protect park assets.
The unit will be available to assist Facilities and Solid Waste departments.
Purchasing a mini excavator reduces the need for external rentals.
Net Cost: $75,878.
HCBOC 051226 Pg. 40
culture & recreatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 39
HCBOC 051226 Pg. 41
Economic & Physical
Development Functional
Area
HCBOC 051226 Pg. 42
Harnett County, North Carolina | Recommended Budget 2026-2027 41 econoMIc & PhysIcal develoPMent FunctIonal areacommunity development
Community Development’s mission is to seek activities, investments, funding, and partnerships that help provide basic services which make Harnett
County communities more livable and sustainable by improving the quality of life for citizens.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
MISCELLANEOUS INCOME - - 214 - - - - (214) (100%)
Total - - 214 - - - - (214) (100%)
expenses
SALARIES & BENEFITS - - 75 200 200 - 200 125 167%
PROFESSIONAL SERVICES - - 10,000 10,000 10,000 - 10,000 - -%
SUPPLIES & MATERIALS 61 91 149 100 100 - 100 (49) (33%)
CURRENT SERVICES 154 338 1,098 690 690 - 690 (408) (37%)
FIXED CHARGES 100 103 100 100 100 - 100 - -%
Total 315 532 11,422 11,090 11,090 - 11,090 (332) (3%)
net cost $ 315 $ 532 $ 11,208 $ 11,090 $ 11,090 $ - $ 11,090 $ (118) (1%)
HCBOC 051226 Pg. 43
42 Harnett County, North Carolina | Recommended Budget 2026-2027
econoMIc & PhysIcal develoPMent FunctIonal areacooperative extension
NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food,
health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions
to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource
individuals, families, and communities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 15 12 - - - - - - -%
Total 15 12 - - - - - - -%
expenses
SALARIES & BENEFITS 383,585 412,248 528,666 447,665 526,972 - 526,972 (1,694) (0%)
SUPPLIES & MATERIALS 3,691 4,033 6,510 8,510 8,510 - 8,510 2,000 31%
CURRENT SERVICES 2,232 1,195 3,190 6,800 6,800 - 6,800 3,610 113%
FIXED CHARGES 6,843 12,583 12,329 14,335 11,850 - 11,850 (479) (4%)
Total 396,351 430,059 550,695 477,310 554,132 - 554,132 3,437 1%
net cost $ 396,336 $ 430,047 $ 550,695 $ 477,310 $ 554,132 $ - $ 554,132 $ 3,437 1%
HCBOC 051226 Pg. 44
Harnett County, North Carolina | Recommended Budget 2026-2027 43 econoMIc & PhysIcal develoPMent FunctIonal areacooperative extension – Special Programs
NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food,
health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions
to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource
individuals, families, and communities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 78,718 32,355 30,754 - - - - (30,754) (100%)
SERVICE CHARGES 9,780 16,924 35,000 35,000 50,000 - 50,000 15,000 43%
MISCELLANEOUS INCOME - - - - 15,000 - 15,000 15,000 -%
Total 88,498 49,279 65,754 35,000 65,000 - 65,000 (754) (1%)
expenses
SALARIES & BENEFITS 77,667 23,648 23,487 - 3,868 - 3,868 (19,619) (84%)
SUPPLIES & MATERIALS 19,347 21,665 36,506 34,415 60,547 - 60,547 24,041 66%
CURRENT SERVICES 2,042 - 585 585 585 - 585 - -%
FIXED CHARGES 2,561 2,616 2,668 - - - - (2,668) (100%)
NON-CAPITALIZED ASSETS 144 3,575 2,508 - - - - (2,508) (100%)
Total 101,761 51,504 65,754 35,000 65,000 - 65,000 (754) (1%)
net cost $ 13,263 $ 2,225 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 45
44 Harnett County, North Carolina | Recommended Budget 2026-2027
econoMIc & PhysIcal develoPMent FunctIonal areadevelopment Services
Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place
in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 459,896 376,353 726,678 750,000 750,000 - 750,000 23,322 3%
Total 459,896 376,353 726,678 750,000 750,000 - 750,000 23,322 3%
expenses
SALARIES & BENEFITS 1,050,237 1,116,993 1,185,366 15,360 1,280,136 - 1,280,136 94,770 8%
PROFESSIONAL SERVICES 10,000 111,333 119,000 159,000 159,000 - 159,000 40,000 34%
SUPPLIES & MATERIALS 7,416 6,837 12,250 12,250 12,250 - 12,250 - -%
CURRENT SERVICES 11,467 13,423 22,100 20,010 20,010 - 20,010 (2,090) (9%)
FIXED CHARGES 102,569 136,315 168,996 216,975 176,572 - 176,572 7,576 4%
NON-CAPITALIZED ASSETS 2,051 6,529 850 1,500 1,500 - 1,500 650 76%
Total 1,183,740 1,391,430 1,508,562 425,095 1,649,468 - 1,649,468 140,906 9%
net cost $ 723,844 $ 1,015,077 $ 781,884 $ (324,905) $ 899,468 $ - $ 899,468 $ 117,584 15%
HCBOC 051226 Pg. 46
Harnett County, North Carolina | Recommended Budget 2026-2027 45 econoMIc & PhysIcal develoPMent FunctIonal areaexpansion & other notes
Fund one full-time position to support the Building Inspections division
of development Services located at 420 mcKinney Parkway, Lillington:
Provide funding for one full-time Residential HVAC Changeout Officer (grade
23) and operating expenses, such as a vehicle and computer. The Building
Inspections Department currently manages approximately 900 residential
HVAC changeout inspections annually. Creating a dedicated inspector role
for these mechanical replacements is essential to maintaining operational
efficiency and service quality. By having a dedicated position, it will ensure
faster response times for homeowners and contractors and it will offload
900 annual inspections from the other inspectors.
Net Cost: $93,077.
Fund a one-grade reclassification to support the Building Inspections
division of development Services located at 420 mcKinney Parkway,
Lillington: Provide funding to reclassify the Code Enforcement Officer
III position (grade 28) to Commercial Construction Supervisor position
(grade 29). This reclassification is necessary to address upcoming State
regulatory changes to the inspector certification process. Under the new
mandates, Level I inspectors will be restricted from performing commercial
inspections, creating a critical need for specialized oversight.
Net Cost: $6,062.
development Services — Building Inspections division
Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place
in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 2,198,844 2,528,924 2,275,231 2,574,948 2,574,948 - 2,574,948 299,717 13%
Total 2,198,844 2,528,924 2,275,231 2,574,948 2,574,948 - 2,574,948 299,717 13%
expenses
SALARIES & BENEFITS 1,147,947 1,334,839 1,503,314 - 1,582,073 90,955 1,673,028 169,714 11%
SUPPLIES & MATERIALS 24,746 24,579 41,670 33,670 33,170 2,000 35,170 (6,500) (16%)
CURRENT SERVICES 24,501 22,736 36,565 37,535 37,535 1,484 39,019 2,454 7%
FIXED CHARGES 76,538 132,689 156,828 180,289 166,782 4,700 171,482 14,654 9%
NON-CAPITALIZED ASSETS 2,193 2,649 3,800 2,800 2,800 - 2,800 (1,000) (26%)
Total 1,275,925 1,517,492 1,742,177 254,294 1,822,360 99,139 1,921,499 179,322 10%
net cost $ (922,919) $ (1,011,432) $ (533,054) $ (2,320,654) $ (752,588) $ 99,139 $ (653,449) $ (120,395) 23%
HCBOC 051226 Pg. 47
46 Harnett County, North Carolina | Recommended Budget 2026-2027
econoMIc & PhysIcal develoPMent FunctIonal areaWorkforce development (WIA)
This fund accounts for grant funds used to provide job placement and education opportunities to eligible participants in Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 368,619 568,363 662,906 540,527 540,527 - 540,527 (122,379) (18%)
Total 368,619 568,363 662,906 540,527 540,527 - 540,527 (122,379) (18%)
expenses
SALARIES & BENEFITS 313,552 518,108 578,051 67,384 525,740 - 525,740 (52,311) (9%)
SUPPLIES & MATERIALS 576 1,416 900 1,450 1,450 - 1,450 550 61%
CURRENT SERVICES 7,600 7,794 11,685 12,523 12,523 - 12,523 838 7%
FIXED CHARGES 10,523 34,633 89,745 7,400 7,400 - 7,400 (82,345) (92%)
NON-CAPITALIZED ASSETS - 3,755 - - - - - - -%
INTERFUND / BUDGETARY 24,195 - - - - - - - -%
WIOA PROGRAM 55,920 83,647 127,841 150,806 150,806 - 150,806 22,965 18%
Total 412,366 649,353 808,222 239,563 697,919 - 697,919 (110,303) (14%)
net cost $ 43,747 $ 80,990 $ 145,316 $ (300,964) $ 157,392 $ - $ 157,392 $ 12,076 8%
HCBOC 051226 Pg. 48
Harnett County, North Carolina | Recommended Budget 2026-2027 47 econoMIc & PhysIcal develoPMent FunctIonal areaeconomic development
Harnett County Economic Development provides a comprehensive approach for target sector business recruitment, retention, and expansion. Program
initiatives seek to develop business parks, create speculative building partnerships, foster relationships with businesses, and support advocacy and
marketing efforts to position Harnett County for quality jobs and investment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 499,537 556,727 587,989 10,000 628,700 - 628,700 40,711 7%
PROFESSIONAL SERVICES 16,500 29,875 79,240 328,840 188,840 - 188,840 109,600 138%
SUPPLIES & MATERIALS 4,131 5,141 11,000 11,000 11,000 - 11,000 - -%
CURRENT SERVICES 49,700 98,897 138,978 138,071 138,071 - 138,071 (907) (1%)
FIXED CHARGES 438,930 450,340 470,820 124,564 121,863 - 121,863 (348,957) (74%)
NON-CAPITALIZED ASSETS - 201 650 300 300 - 300 (350) (54%)
Total 1,008,798 1,141,181 1,288,677 612,775 1,088,774 - 1,088,774 (199,903) (16%)
net cost $ 1,008,798 $ 1,141,181 $ 1,288,677 $ 612,775 $ 1,088,774 $ - $ 1,088,774 $ (199,903) (16%)
HCBOC 051226 Pg. 49
Education Functional
Area
HCBOC 051226 Pg. 50
Harnett County, North Carolina | Recommended Budget 2026-2027 49 educatIon FunctIonal areaexpansion & other notes
difference between FY 2026 and FY 2027: The recommended FY 2027
budget includes capital funding of $25,000, which includes:
>Replacement of an HVAC system in the Cosmetology Building
>Replacement of damaged flooring in the Ethreridge Building
>Additional landscaping and hardscaping improvements to the Harnett
Main Campus and Harnett Health Science Center.
central carolina community college
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
EDUCATION 1,636,094 1,779,098 2,341,195 2,628,156 2,341,195 286,961 2,628,156 286,961 12%
Total 1,636,094 1,779,098 2,341,195 2,628,156 2,341,195 286,961 2,628,156 286,961 12%
net cost $ 1,636,094 $ 1,779,098 $ 2,341,195 $ 2,628,156 $ 2,341,195 $ 286,961 $ 2,628,156 $ 286,961 12%
HCBOC 051226 Pg. 51
50 Harnett County, North Carolina | Recommended Budget 2026-2027
expansion & other notes
The FY 2027 Recommended Budget includes an additional $6,000,000
transfer to the debt service fund in order to pay for the new Highland
High School, which is currently estimated at $140,000,000 and the new
Career and Technical Education (CTE) High School, which is estimated at
$65,000,000.
The recommended funding:
>Provides expansion funding for Harnett County Schools’ discretion
($2,000,000).
>The total current expense appropriation budgeted for Fiscal Year 2027
will provide a per pupil funding of $1,892.53, which is an increase of
$82.13 per student. Harnett County Schools must share with charter
schools on a per-student basis. (The total number of students is based
on HCS average daily membership (ADM) of 19,682 students and an
estimated 2,508 charter school students.)
>Provides $1,400,000 for maintenance projects, in accordance with the
Approved FY 2027-2033 Capital Improvements Program. These funds
are budgeted in the Board of Education Capital Reserve.
>Capital outlay spending, budgeted in the Board of Education Capital
Reserve, remains at FY 2026 levels. (School systems do not share
capital outlay funds with charter schools.)
>Sets aside $4,052,686 in Contingency, if needed, to replace the loss of
low wealth funding.
Harnett county Schools
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
EDUCATION 28,301,509 36,304,606 39,995,293 48,278,379 39,995,293 2,000,000 41,995,293 2,000,000 5%
Total 28,301,509 36,304,606 39,995,293 48,278,379 39,995,293 2,000,000 41,995,293 2,000,000 5%
net cost $ 28,301,509 $ 36,304,606 $ 39,995,293 $ 48,278,379 $ 39,995,293 $ 2,000,000 $ 41,995,293 $ 2,000,000 5%
HCBOC 051226 Pg. 52
educatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 51
HCBOC 051226 Pg. 53
Environmental
Protection Functional
Area
HCBOC 051226 Pg. 54
Harnett County, North Carolina | Recommended Budget 2026-2027 53 envIronMental ProtectIon FunctIonal areaexpansion & other notes
Fund operating expenses to increase service contract to support Beaver
management Program in coordination with Soil & Water conservation
located at 126 Alexander drive, Lillington: Provide funding to transition the
current $16,000 annual BMAP participation fee to a full-time Cooperative
Service Agreement with USDA APHIS to secure a dedicated, licensed
trapper for Harnett County. Dedicated beaver management is critical to
preventing flooding of structures, agricultural fields, working forests, and
public infrastructure. This is particularly vital given the county’s topography
along the Cape Fear River and increasing stormwater runoff from rapid
development and impervious surfaces. Citizen requests consistently
outpace the base $16,000 agreement, requiring supplemental funding for
the past three fiscal years. A full-time agreement eliminates the need for
shared services with other counties.
Net Cost: $66,313.
environmental Protection Allocation
This allocation reflects the County’s support of the Beaver Management Program.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
FIXED CHARGES 11,900 11,900 16,000 16,000 16,000 66,313 82,313 66,313 414%
Total 11,900 11,900 16,000 16,000 16,000 66,313 82,313 66,313 414%
net cost $ 11,900 $ 11,900 $ 16,000 $ 16,000 $ 16,000 $ 66,313 $ 82,313 $ 66,313 414%
HCBOC 051226 Pg. 55
54 Harnett County, North Carolina | Recommended Budget 2026-2027
envIronMental ProtectIon FunctIonal areanc Forest Service
The mission of NC Forest Service is to protect, manage and promote forest resources for the citizens of North Carolina.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
FIXED CHARGES 151,180 109,811 141,907 147,261 147,261 - 147,261 5,354 4%
Total 151,180 109,811 141,907 147,261 147,261 - 147,261 5,354 4%
net cost $ 151,180 $ 109,811 $ 141,907 $ 147,261 $ 147,261 $ - $ 147,261 $ 5,354 4%
HCBOC 051226 Pg. 56
Harnett County, North Carolina | Recommended Budget 2026-2027 55 envIronMental ProtectIon FunctIonal areaexpansion & other notes
Fund operating expenses to replace a vehicle to support Soil & Water
conservation district located at 126 Alexander drive, Lillington: Provide
funding for a replacement 4x4 truck to ensure the safe transportation of staff
and heavy equipment required for county-wide technical assistance and
regulatory compliance. The vehicle is requested to transport the District’s
4,000-pound no-till grain drills, 12’ cargo trailers, and utility trailers with
UTVs. It is also essential for hauling watercraft for stream inspections. The
replacement vehicle will also be used to support field visits, contract work,
and mandatory compliance checks for NCDA cost-share programs. The
vehicle will be added to the county’s fleet program.
Net Cost: $6,680.
Soil & Water conservation district
The mission of Soil & Water Conservation District is to promote voluntary, incentive-driven natural resources management along with providing conservation
education to both youth and adults in order to foster an appreciation of our County’s abundant natural resources and agricultural assets.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
MISCELLANEOUS INCOME - 50,627 24,642 24,642 24,642 - 24,642 - -%
Total - 50,627 24,642 24,642 24,642 - 24,642 - -%
expenses
SALARIES & BENEFITS 303,228 321,232 366,241 300 385,532 - 385,532 19,291 5%
SUPPLIES & MATERIALS 7,222 5,276 9,700 9,850 9,850 1,320 11,170 1,470 15%
CURRENT SERVICES 6,559 11,341 16,528 28,201 28,201 500 28,701 12,173 74%
FIXED CHARGES 9,940 23,196 19,844 22,160 19,544 4,860 24,404 4,560 23%
NON-CAPITALIZED ASSETS 2,021 913 1,500 1,500 1,500 - 1,500 - -%
Total 328,970 361,958 413,813 62,011 444,627 6,680 451,307 37,494 9%
net cost $ 328,970 $ 311,331 $ 389,171 $ 37,369 $ 419,985 $ 6,680 $ 426,665 $ 37,494 10%
HCBOC 051226 Pg. 57
General Government
Functional Area
HCBOC 051226 Pg. 58
Harnett County, North Carolina | Recommended Budget 2026-2027 57 general governMent FunctIonal areaAdministration
Administration’s mission is to implement policies adopted by the Board of Commissioners and ensure the effectiveness of county departments within
legal requirements, best management practices, and efficient management of financial resources.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 174,943 174,943 174,943 - 350,203 - 350,203 175,260 100%
Total 174,943 174,943 174,943 - 350,203 - 350,203 175,260 100%
expenses
SALARIES & BENEFITS 1,180,268 1,241,137 1,344,782 62,200 1,466,549 - 1,466,549 121,767 9%
PROFESSIONAL SERVICES 37,441 38,435 89,750 38,030 38,030 - 38,030 (51,720) (58%)
SUPPLIES & MATERIALS 3,224 2,263 8,350 8,650 8,650 - 8,650 300 4%
CURRENT SERVICES 75,217 58,015 86,625 91,364 91,364 - 91,364 4,739 5%
FIXED CHARGES 74,696 84,473 126,968 110,229 117,260 - 117,260 (9,708) (8%)
NON-CAPITALIZED ASSETS 814 1,339 1,515 1,000 1,000 - 1,000 (515) (34%)
Total 1,371,660 1,425,662 1,657,990 311,473 1,722,853 - 1,722,853 64,863 4%
net cost $ 1,196,717 $ 1,250,719 $ 1,483,047 $ 311,473 $ 1,372,650 $ - $ 1,372,650 $ (110,397) (7%)
HCBOC 051226 Pg. 59
58 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaBoard of elections
The Harnett County Board of Elections is dedicated to conducting honest, fair, and impartial elections, pledging the highest level of integrity for the voters
and citizens of Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 47,429 15 40,000 - - - - (40,000) (100%)
MISCELLANEOUS INCOME 4,057 - 4,000 - - - - (4,000) (100%)
Total 51,486 15 44,000 - - - - (44,000) (100%)
expenses
SALARIES & BENEFITS 429,161 449,964 507,882 34,600 576,254 - 576,254 68,372 13%
PROFESSIONAL SERVICES 21,259 11,673 23,200 13,200 13,200 - 13,200 (10,000) (43%)
SUPPLIES & MATERIALS 8,341 18,361 31,686 23,700 23,700 - 23,700 (7,986) (25%)
CURRENT SERVICES 77,111 120,972 137,086 87,810 87,810 - 87,810 (49,276) (36%)
FIXED CHARGES 248,143 278,497 551,922 572,402 445,355 - 445,355 (106,567) (19%)
NON-CAPITALIZED ASSETS 18,469 17,125 151,593 - 1,870 - 1,870 (149,723) (99%)
Total 802,484 896,592 1,403,369 731,712 1,148,189 - 1,148,189 (255,180) (18%)
net cost $ 750,998 $ 896,577 $ 1,359,369 $ 731,712 $ 1,148,189 $ - $ 1,148,189 $ (211,180) (16%)
HCBOC 051226 Pg. 60
Harnett County, North Carolina | Recommended Budget 2026-2027 59 general governMent FunctIonal areaclerk of court
The mission of the Clerk of Court is to provide accessible justice to the citizens and residents of Harnett County and surrounding communities so that the
rights and liberties of all people are protected, as guaranteed by the Constitution and laws of the United States and North Carolina.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 51,860 91,051 - - - - - - -%
SERVICE CHARGES 92,101 23,157 205,000 - 110,000 - 110,000 (95,000) (46%)
Total 143,961 114,208 205,000 - 110,000 - 110,000 (95,000) (46%)
expenses
SALARIES & BENEFITS 1,500 - 30,170 30,170 26,618 - 26,618 (3,552) (12%)
SUPPLIES & MATERIALS 8,742 4,189 12,500 12,500 10,100 - 10,100 (2,400) (19%)
FIXED CHARGES 8,890 10,180 36,127 19,209 19,209 - 19,209 (16,918) (47%)
NON-CAPITALIZED ASSETS 26,228 28,570 32,620 58,273 58,273 - 58,273 25,653 79%
Total 45,360 42,939 111,417 120,152 114,200 - 114,200 2,783 3%
net cost $ (98,601) $ (71,269) $ (93,583) $ 120,152 $ 4,200 $ - $ 4,200 $ 97,783 (104%)
HCBOC 051226 Pg. 61
60 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaexpansion & other notes
Fund operating costs for a replacement vehicle to support Facilities
maintenance located at 420 Alexander drive, Lillington: Provide
funding for a replacement 4x4 truck to support the Facilities Maintenance
Department. The new vehicle will improve operational safety and capacity
by upgrading to a vehicle capable of heavy-duty hauling and all-terrain
access. The current vehicle is undersized for modern requirements. A 4x4
truck provides the necessary power to safely pull trailers and transport
heavy equipment and ensures technicians can reach remote locations and
navigate rough terrain or adverse weather. This upgrade eliminates the
need for multiple trips or specialized rentals. This replacement is essential
to address current equipment limitations, ensure staff safety, and maintain
a high standard of facility support across the county.
Net Cost: $10,822.
Fund operating costs for increased utilities associated with the Fleet
maintenance Building expansion. The Facilities Department budgets
for utilities for many county departments, including Fleet Maintenance.
With the 3,200-square-foot expansion approved in the FY 2026 budget
and scheduled for completion in early 2027, the department requires a
budget adjustment to cover the higher utility costs associated with the new
infrastructure and doubled service capacity.
Net Cost: $6,938.
Facilities - maintenance
Facilities - Maintenance’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County public facilities, while keeping them
in the best operational condition possible.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 23,956 23,197 19,117 - 277,319 - 277,319 258,202 1351%
FACILITY FEES 3,487 - - - - - - - -%
MISCELLANEOUS INCOME 79,541 75,519 - 7,572 74,700 - 74,700 74,700 -%
Total 106,984 98,716 19,117 7,572 352,019 - 352,019 332,902 1741%
expenses
SALARIES & BENEFITS 1,003,046 1,105,123 1,096,020 5,400 1,183,443 - 1,183,443 87,423 8%
SUPPLIES & MATERIALS 225,283 266,921 269,579 287,800 287,500 5,462 292,962 23,383 9%
CURRENT SERVICES 2,550,029 2,518,436 2,535,532 2,734,833 2,792,833 7,438 2,800,271 264,739 10%
FIXED CHARGES 145,417 294,064 167,165 300,154 175,340 4,860 180,200 13,035 8%
NON-CAPITALIZED ASSETS 16,843 19,927 8,398 10,500 10,500 - 10,500 2,102 25%
Total 3,940,618 4,204,471 4,076,694 3,338,687 4,449,616 17,760 4,467,376 390,682 10%
net cost $ 3,833,634 $ 4,105,755 $ 4,057,577 $ 3,331,115 $ 4,097,597 $ 17,760 $ 4,115,357 $ 57,780 1%
HCBOC 051226 Pg. 62
Harnett County, North Carolina | Recommended Budget 2026-2027 61 general governMent FunctIonal areaFacilities - Projects
Facilities - Projects’ mission is to manage capital and major construction projects, ensuring high-quality public facilities that meet the present and future
needs of Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS - 2,651 136,983 600 146,227 - 146,227 9,244 7%
SUPPLIES & MATERIALS - - 16,910 29,200 29,200 - 29,200 12,290 73%
CURRENT SERVICES - - 112,021 109,500 109,500 - 109,500 (2,521) (2%)
FIXED CHARGES - - 8,330 11,840 8,130 - 8,130 (200) (2%)
Total - 2,651 274,244 151,140 293,057 - 293,057 18,813 7%
net cost $ - $ 2,651 $ 274,244 $ 151,140 $ 293,057 $ - $ 293,057 $ 18,813 7%
HCBOC 051226 Pg. 63
62 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaFinance
The Finance Office maintains the accounting records of the County in accordance with generally accepted accounting principles and the regulations of
the local government commission. The department is responsible for pre-auditing and disbursing all funds in strict compliance with the general statutes,
the budget ordinance, and each project ordinance. The department is also responsible for investing the County’s idle funds and keeping the Board of
Commissioners informed of the County’s financial condition.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 307,227 426,822 286,005 - 474,159 - 474,159 188,154 66%
ENTERPRISE CHARGES 50 25 - - - - - - -%
MISCELLANEOUS INCOME 18,177 1,526 - - - - - - -%
Total 325,454 428,373 286,005 - 474,159 - 474,159 188,154 66%
expenses
SALARIES & BENEFITS 1,573,204 1,633,661 1,822,650 3,200 1,946,607 - 1,946,607 123,957 7%
PROFESSIONAL SERVICES 169,985 148,910 233,550 227,840 227,840 - 227,840 (5,710) (2%)
SUPPLIES & MATERIALS 10,357 6,686 6,105 10,650 10,650 - 10,650 4,545 74%
CURRENT SERVICES 49,977 37,440 67,592 67,680 66,880 - 66,880 (712) (1%)
FIXED CHARGES 87,386 116,307 136,754 185,663 182,163 - 182,163 45,409 33%
NON-CAPITALIZED ASSETS 3,534 2,366 - 5,800 - - - - -%
Total 1,894,443 1,945,370 2,266,651 500,833 2,434,140 - 2,434,140 167,489 7%
net cost $ 1,568,989 $ 1,516,997 $ 1,980,646 $ 500,833 $ 1,959,981 $ - $ 1,959,981 $ (20,665) (1%)
HCBOC 051226 Pg. 64
Harnett County, North Carolina | Recommended Budget 2026-2027 63 general governMent FunctIonal areaexpansion & other notes
Fund operating costs for the Fleet maintenance Building expansion,
located at 1100 east mcneill Street, Lillington. The Fleet Maintenance
building expansion was approved through the Capital Improvements
Program (CIP) and is expected to be complete in early 2027. These funds
will cover the required professional-grade mechanical tools, heavy-duty
jacks, and fluid management systems (oil drains/hose reels) necessary
to make the new bays functional. Safety gear, specialized power and
diagnostics tools, and new computer equipment are also required.
Net Cost: $6,100.
Fleet maintenance
Fleet’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County fleet vehicles, while keeping them in the best operational
condition possible.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 722,811 648,798 928,957 795,300 795,300 - 795,300 (133,657) (14%)
MISCELLANEOUS INCOME 160,385 138,286 63,766 - - - - (63,766) (100%)
Total 883,196 787,084 992,723 795,300 795,300 - 795,300 (197,423) (20%)
expenses
SALARIES & BENEFITS 354,906 378,826 399,024 1,200 426,726 - 426,726 27,702 7%
SUPPLIES & MATERIALS 362,701 337,736 401,747 370,374 370,374 150 370,524 (31,223) (8%)
CURRENT SERVICES 361,784 338,493 366,101 324,648 324,648 100 324,748 (41,353) (11%)
FIXED CHARGES 22,390 16,711 15,215 18,689 16,955 450 17,405 2,190 14%
NON-CAPITALIZED ASSETS 6,757 12,009 12,000 22,000 22,000 5,400 27,400 15,400 128%
Total 1,108,538 1,083,775 1,194,087 736,911 1,160,703 6,100 1,166,803 (27,284) (2%)
net cost $ 225,342 $ 296,691 $ 201,364 $ (58,389) $ 365,403 $ 6,100 $ 371,503 $ 170,139 84%
HCBOC 051226 Pg. 65
64 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaGeneral Services
General Services is the central management office for several programs and services of Harnett County. These programs include Animal Services,
Community Development, Juvenile Restitution and Community Service Program, and Transportation (HARTS).
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 271,310 286,003 302,629 1,000 325,299 - 325,299 22,670 7%
SUPPLIES & MATERIALS 61 110 69 100 100 - 100 31 45%
CURRENT SERVICES 216 151 225 374 374 - 374 149 66%
FIXED CHARGES 1,176 9,305 8,967 9,954 9,760 - 9,760 793 9%
NON-CAPITALIZED ASSETS - - 1,064 - - - - (1,064) (100%)
Total 272,763 295,569 312,954 11,428 335,533 - 335,533 22,579 7%
net cost $ 272,763 $ 295,569 $ 312,954 $ 11,428 $ 335,533 $ - $ 335,533 $ 22,579 7%
HCBOC 051226 Pg. 66
Harnett County, North Carolina | Recommended Budget 2026-2027 65 general governMent FunctIonal areaexpansion & other notes
Recommended allocations include:
>Mid-Carolina - $37,000
>Economic Development Corporation - Harnett County Jobs Campaign
- $50,000
The $10,000 Central Carolina Community College Lift Off Lab Grant has
been transitioned from the Governing Body’s Budget to CCCC’s continuation
budget.
Governing Board
The Harnett County Board of Commissioners is the governing body for the entire county. Responsibilities include overseeing the budget, zoning and
planning issues, promoting growth, and improving the quality of life for citizens of Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 13,585 - - - - - - - -%
SERVICE CHARGES 154,901 140,819 140,819 - 63,997 - 63,997 (76,822) (55%)
Total 168,486 140,819 140,819 - 63,997 - 63,997 (76,822) (55%)
expenses
SALARIES & BENEFITS 285,943 293,934 320,854 37,200 331,720 - 331,720 10,866 3%
PROFESSIONAL SERVICES 146,900 138,086 84,000 84,000 84,000 - 84,000 - -%
SUPPLIES & MATERIALS 7,938 7,856 10,073 14,600 14,600 - 14,600 4,527 45%
CURRENT SERVICES 18,845 7,393 20,210 29,249 29,249 - 29,249 9,039 45%
FIXED CHARGES 138,935 119,799 235,661 181,456 181,456 - 181,456 (54,205) (23%)
Total 598,561 567,068 670,798 346,505 641,025 - 641,025 (29,773) (4%)
net cost $ 430,075 $ 426,249 $ 529,979 $ 346,505 $ 577,028 $ - $ 577,028 $ 47,049 9%
HCBOC 051226 Pg. 67
66 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaexpansion & other notes
Fund operating costs to enhance the employee engagement programs to
support Human Resources located at 455 mcKinney Parkway, Lillington:
Provide funding to expand the Employee Engagement Program to
strengthen workforce stability, boost morale, and enhance service delivery.
This investment in morale-building initiatives is an effort to strengthen
employee recruitment and retention. The expanded program features
a variety of appreciation events, including ice cream socials, costume
contests, and dedicated gratitude activities designed to foster a positive
workplace culture.
Net Cost: $1,401.
Human Resources
The mission of the Human Resource Department is to attract, retain, and develop employees who will strive for excellence in service, be committed to
growth and prosperity, and are willing to invest themselves in order to improve the quality of life in Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 102,355 97,481 97,481 - 102,913 - 102,913 5,432 6%
Total 102,355 97,481 97,481 - 102,913 - 102,913 5,432 6%
expenses
SALARIES & BENEFITS 498,229 521,045 639,281 600 692,056 - 692,056 52,775 8%
PROFESSIONAL SERVICES 15,385 16,138 45,233 20,497 20,497 - 20,497 (24,736) (55%)
SUPPLIES & MATERIALS 26,841 29,293 40,032 40,940 40,940 1,401 42,341 2,309 6%
CURRENT SERVICES 9,116 53,152 54,082 53,270 53,270 - 53,270 (812) (2%)
FIXED CHARGES 407,120 31,551 34,473 25,921 26,051 - 26,051 (8,422) (24%)
Total 956,691 651,179 813,101 141,228 832,814 1,401 834,215 21,114 3%
net cost $ 854,336 $ 553,698 $ 715,620 $ 141,228 $ 729,901 $ 1,401 $ 731,302 $ 15,682 2%
HCBOC 051226 Pg. 68
Harnett County, North Carolina | Recommended Budget 2026-2027 67 general governMent FunctIonal areaInformation Technology
The Information Technology (IT) Department is responsible for all technology aspects of Harnett County. The IT Department is specifically responsible for
hardware and software support, training,maintaining email and Internet access, system installation, networking, and centralized purchasing of computer-
related items.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 352,474 391,456 196,689 46,000 190,047 - 190,047 (6,642) (3%)
Total 352,474 391,456 196,689 46,000 190,047 - 190,047 (6,642) (3%)
expenses
SALARIES & BENEFITS 1,691,279 1,740,575 1,874,795 24,500 1,989,082 - 1,989,082 114,287 6%
SUPPLIES & MATERIALS 22,647 17,887 24,250 24,250 24,250 - 24,250 - -%
CURRENT SERVICES 97,773 73,973 58,770 65,620 65,620 - 65,620 6,850 12%
FIXED CHARGES 1,025,829 183,036 193,580 193,864 192,960 - 192,960 (620) (0%)
NON-CAPITALIZED ASSETS 512 230 500 500 500 - 500 - -%
Total 2,838,040 2,015,701 2,151,895 308,734 2,272,412 - 2,272,412 120,517 6%
net cost $ 2,485,566 $ 1,624,245 $ 1,955,206 $ 262,734 $ 2,082,365 $ - $ 2,082,365 $ 127,159 7%
HCBOC 051226 Pg. 69
68 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaInformation Technology - GIS
Harnett County GIS, a division of the IT Department, delivers efficient, high-quality data and analytics to County agencies, the public, and our regional
partners, to meet the needs of Harnett County government and the communities we serve. The core value of GIS is to provide services that are accurate,
consistent, accessible, affordable, and comprehensive. GIS also provides addresses, road signs, 911 communication tower maintenance, and mapping.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 113,795 131,476 102,409 102,409 32,000 - 32,000 (70,409) (69%)
Total 113,795 131,476 102,409 102,409 32,000 - 32,000 (70,409) (69%)
expenses
SALARIES & BENEFITS 790,413 815,919 863,426 2,400 885,265 - 885,265 21,839 3%
SUPPLIES & MATERIALS 39,618 43,187 41,600 41,600 41,600 - 41,600 - -%
CURRENT SERVICES 3,000 4,987 12,490 14,610 14,610 - 14,610 2,120 17%
FIXED CHARGES 166,443 177,359 201,670 209,870 209,870 - 209,870 8,200 4%
Total 999,474 1,041,452 1,119,186 268,480 1,151,345 - 1,151,345 32,159 3%
net cost $ 885,679 $ 909,976 $ 1,016,777 $ 166,071 $ 1,119,345 $ - $ 1,119,345 $ 102,568 10%
HCBOC 051226 Pg. 70
Harnett County, North Carolina | Recommended Budget 2026-2027 69 general governMent FunctIonal areaInsurance - Property & Liability
This fund accounts for the activity associated with the County’s property and liability insurance.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
FIXED CHARGES - 342,472 1,673,435 1,250,033 1,897,251 - 1,897,251 223,816 13%
Total - 342,472 1,673,435 1,250,033 1,897,251 - 1,897,251 223,816 13%
net cost $ - $ 342,472 $ 1,673,435 $ 1,250,033 $ 1,897,251 $ - $ 1,897,251 $ 223,816 13%
HCBOC 051226 Pg. 71
70 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaLegal Services
Harnett County Department of Legal Services provides legal services for Harnett County Government. The Legal Department advises and represents the
County in all legal matters except in situations where certain county departments have their own counsel and unusual situations where it is determined
to be in the best interest of the County to retain outside counsel.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 209,093 167,274 167,274 - - - - (167,274) (100%)
MISCELLANEOUS INCOME 1,364 - - - - - - - -%
Total 210,457 167,274 167,274 - - - - (167,274) (100%)
expenses
SALARIES & BENEFITS 535,584 572,223 709,028 3,500 769,471 - 769,471 60,443 9%
PROFESSIONAL SERVICES 11,862 7,995 20,000 25,255 75,255 - 75,255 55,255 276%
SUPPLIES & MATERIALS 1,631 1,252 2,140 1,700 1,800 - 1,800 (340) (16%)
CURRENT SERVICES 5,680 8,218 16,290 17,607 17,982 - 17,982 1,692 10%
FIXED CHARGES 13,713 21,732 25,518 46,322 46,426 - 46,426 20,908 82%
NON-CAPITALIZED ASSETS 3,404 - - - - - - - -%
Total 571,874 611,420 772,976 94,384 910,934 - 910,934 137,958 18%
net cost $ 361,417 $ 444,146 $ 605,702 $ 94,384 $ 910,934 $ - $ 910,934 $ 305,232 50%
HCBOC 051226 Pg. 72
Harnett County, North Carolina | Recommended Budget 2026-2027 71 general governMent FunctIonal areaexpansion & other notes
Fund a full-time employee and operating costs to support the Register of
deeds located at 305 W cornelius Harnett Boulevard, Lillington: Provide
funding for a register of Deeds Deputy I position (grade 16) to serve as
the primary Passport Acceptance Agent and operating expenses, such as
computer, training, and office supplies. Establishing our office as a passport
acceptance facility provides a critical service to the community. Currently,
citizens must seek these services elsewhere; bringing this in-house
improves local accessibility and government efficiency. The revenue
generated through passport execution fees is projected to exceed the total
personnel costs for this position. This makes the request a self-sustaining
service for our citizens.
Net cost: $0.
Register of deeds
The Register of Deeds is Harnett County’s elected official custodian and manager of public records. Assuring public record integrity and accessibility is an
important public function. A number of North Carolina General Statutes directly affect record maintenance and access.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TAXES - OTHER 1,660,195 1,902,057 1,600,000 1,700,000 1,900,000 - 1,900,000 300,000 19%
SERVICE CHARGES 664,016 718,734 625,000 700,000 700,000 68,842 768,842 143,842 23%
ENTERPRISE CHARGES 25 25 - - - - - - -%
Total 2,324,236 2,620,816 2,225,000 2,400,000 2,600,000 68,842 2,668,842 443,842 20%
expenses
SALARIES & BENEFITS 781,020 817,495 871,278 15,000 931,482 64,342 995,824 124,546 14%
PROFESSIONAL
SERVICES - 141 - - - - - - -%
SUPPLIES & MATERIALS 4,832 5,631 5,950 5,800 5,800 1,000 6,800 850 14%
CURRENT SERVICES 12,030 13,168 19,675 19,995 19,995 1,500 21,495 1,820 9%
FIXED CHARGES 96,380 95,559 107,640 114,370 114,270 2,000 116,270 8,630 8%
NON-CAPITALIZED ASSETS 2,132 18,484 3,510 3,000 3,000 - 3,000 (510) (15%)
Total 896,394 950,478 1,008,053 158,165 1,074,547 68,842 1,143,389 135,336 13%
net cost $ (1,427,842) $ (1,670,338) $ (1,216,947) $ (2,241,835) $ (1,525,453) $ - $ (1,525,453) $ (308,506) 25%
HCBOC 051226 Pg. 73
72 Harnett County, North Carolina | Recommended Budget 2026-2027
general governMent FunctIonal areaRetiree Health Insurance
The Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical benefits and Medicare
supplement reimbursements for eligible county retirees as directed by the County’s Personnel Ordinance.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 929,999 1,756,290 974,992 - 1,017,819 - 1,017,819 42,827 4%
Total 929,999 1,756,290 974,992 - 1,017,819 - 1,017,819 42,827 4%
net cost $ 929,999 $ 1,756,290 $ 974,992 $ - $ 1,017,819 $ - $ 1,017,819 $ 42,827 4%
HCBOC 051226 Pg. 74
Harnett County, North Carolina | Recommended Budget 2026-2027 73 general governMent FunctIonal areaexpansion & other notes
Fund a reclassification to support the Tax department located at 305 W
cornelius Harnett Boulevard, Lillington: Provide funding to reclassify the
Real Property Reval Supervisor from Grade 24 to Grade 26. Reclassifying
the position will establish internal equity within the Tax Department
and align compensation with the technical and supervisory demands.
Pay disparities currently exist between the department’s three division
supervisors: Collections (g 27), Personal Property (g 26), and Real Property
(g 24). This request aligns the Real Property supervisor with the Personal
Property supervisor. This position oversees high-impact functions,
including countywide reappraisals, tax relief programs, sales ratio studies,
and the management of current land records. The supervisor manages
three full-time employees and up to 12 contracted staff.
Net cost: $8,072.
Fund operating expenses to support the Tax department located at
305 W cornelius Harnett Boulevard, Lillington: Provide funding for a
subscription to CoStar to provide comprehensive commercial real estate
data and market analytics. The subscription is an effort to eliminate a
data gap in commercial property assessment and support the County’s
economic development efforts. With no designated commercial appraiser
on staff, CoStar provides the necessary field research, sales data, and lease
information to ensure accurate commercial assessments and defensible
values during appeals.
Net cost: $5,160.
Tax department
The mission of the Harnett County Tax Department is to provide fair and equitable appraisal, assessment, billing, and collection of all taxable real, business,
and personal property in Harnett County. The Tax Department is committed to excellent customer service and to fair and timely tax administration as
guided by the North Carolina General Statutes.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 212,935 191,180 193,723 - 334,460 - 334,460 140,737 73%
MISCELLANEOUS INCOME 139 - - - - - - - -%
Total 213,074 191,180 193,723 - 334,460 - 334,460 140,737 73%
expenses
SALARIES & BENEFITS 1,505,116 1,656,187 1,878,056 5,600 1,997,250 8,072 2,005,322 127,266 7%
PROFESSIONAL SERVICES 16,750 9,975 35,000 20,000 20,000 - 20,000 (15,000) (43%)
SUPPLIES & MATERIALS 12,306 7,917 11,809 13,200 13,200 - 13,200 1,391 12%
CURRENT SERVICES 134,381 137,904 209,356 165,520 165,520 - 165,520 (43,836) (21%)
FIXED CHARGES 367,620 394,437 479,780 489,970 486,044 5,160 491,204 11,424 2%
NON-CAPITALIZED ASSETS 2,380 5,530 7,021 4,100 4,100 - 4,100 (2,921) (42%)
Total 2,038,553 2,211,950 2,621,022 698,390 2,686,114 13,232 2,699,346 78,324 3%
net cost $ 1,825,479 $ 2,020,770 $ 2,427,299 $ 698,390 $ 2,351,654 $ 13,232 $ 2,364,886 $ (62,413) (3%)
HCBOC 051226 Pg. 75
general governMent FunctIonal area74 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 76
Human Services
Functional Area
HCBOC 051226 Pg. 77
76 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaGeneral Services - Restitution Program
The purpose of the Harnett County Juvenile Restitution and Community Service Program is to accept juveniles into the program who have been ordered
to pay monetary restitution to a victim or perform symbolic community service. This program serves as a community-based Sanction 1 and 2 alternative
to detention or youth development centers.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 93,306 116,947 138,485 138,485 138,485 - 138,485 - -%
MISCELLANEOUS INCOME 1,818 262 - - - - - - -%
Total 95,124 117,209 138,485 138,485 138,485 - 138,485 - -%
expenses
SALARIES & BENEFITS 88,256 122,211 168,574 - 174,829 - 174,829 6,255 4%
PROFESSIONAL SERVICES - - 75 75 75 - 75 - -%
SUPPLIES & MATERIALS 4,001 5,447 10,610 9,000 9,000 - 9,000 (1,610) (15%)
CURRENT SERVICES 3,353 4,704 8,090 8,850 8,850 - 8,850 760 9%
FIXED CHARGES 7,028 6,219 11,568 21,308 6,115 - 6,115 (5,453) (47%)
CONTRACTS & GRANTS - 11,895 - - - - - - -%
NON-CAPITALIZED ASSETS - 4,590 - - - - - - -%
Total 102,638 155,066 198,917 39,233 198,869 - 198,869 (48) (0%)
net cost $ 7,514 $ 37,857 $ 60,432 $ (99,252) $ 60,384 $ - $ 60,384 $ (48) (0%)
HCBOC 051226 Pg. 78
Harnett County, North Carolina | Recommended Budget 2026-2027 77 huMan servIces FunctIonal areaHealth department
The mission of the Harnett County Health Department is to prevent illness, diseases, and injuries, promote healthy lifestyles, and keep the environment
clean, healthy, and safe.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 4,233,062 3,945,935 3,275,031 3,226,266 3,226,266 - 3,226,266 (48,765) (1%)
SERVICE CHARGES 1,071,666 958,415 730,500 738,500 738,500 - 738,500 8,000 1%
ENTERPRISE CHARGES 25 - - - - - - - -%
MISCELLANEOUS INCOME 8,751 9,780 9,600 9,500 9,500 - 9,500 (100) (1%)
Total 5,313,504 4,914,130 4,015,131 3,974,266 3,974,266 - 3,974,266 (40,865) (1%)
expenses
SALARIES & BENEFITS 5,874,686 5,876,954 6,379,865 36,537 6,882,955 - 6,882,955 503,090 8%
PROFESSIONAL SERVICES 805,082 260,361 241,352 285,277 285,277 - 285,277 43,925 18%
SUPPLIES & MATERIALS 541,791 347,787 595,939 567,378 567,378 - 567,378 (28,561) (5%)
CURRENT SERVICES 141,505 630,937 753,977 699,418 699,418 - 699,418 (54,559) (7%)
FIXED CHARGES 194,824 370,977 415,049 439,960 410,631 - 410,631 (4,418) (1%)
NON-CAPITALIZED ASSETS 134,556 120,624 58,880 37,706 37,706 - 37,706 (21,174) (36%)
Total 7,692,444 7,607,640 8,445,062 2,066,276 8,883,365 - 8,883,365 438,303 5%
net cost $ 2,378,940 $ 2,693,510 $ 4,429,931 $ (1,907,990) $ 4,909,099 $ - $ 4,909,099 $ 479,168 11%
HCBOC 051226 Pg. 79
78 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaHealth department – Senior Services
The Harnett County Division on Aging Coordinates services and programs for older adults, educates the public in successful aging, acts as a catalyst for
new programs and services in the interest of older adults. Services for the elderly, including advocacy, information and referral, In-home Aide-Level I,
Retired Senior Volunteer Program (RSVP), Elderly Nutrition Program, Community, Family Caregiver Support Program (FCSP), Alternatives Program for
Disabled Adults (CAP/DA), Medicare Counseling through the SHIIP Program, and others.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 1,179,062 1,134,042 1,244,486 1,077,328 1,077,328 - 1,077,328 (167,158) (13%)
MISCELLANEOUS INCOME 20,325 11,137 40,293 29,355 29,355 - 29,355 (10,938) (27%)
Total 1,199,387 1,145,179 1,284,779 1,106,683 1,106,683 - 1,106,683 (178,096) (14%)
expenses
SALARIES & BENEFITS 733,239 881,606 938,473 18,980 972,000 - 972,000 33,527 4%
PROFESSIONAL SERVICES 621,292 206,219 220,238 220,238 220,238 - 220,238 - -%
SUPPLIES & MATERIALS 26,102 20,548 76,047 31,906 31,906 - 31,906 (44,141) (58%)
CURRENT SERVICES 98,587 480,050 696,625 613,753 613,753 - 613,753 (82,872) (12%)
FIXED CHARGES 47,664 48,941 75,097 65,153 62,548 - 62,548 (12,549) (17%)
NON-CAPITALIZED ASSETS 5,534 9,393 49,270 8,647 8,647 - 8,647 (40,623) (82%)
Total 1,532,418 1,646,757 2,055,750 958,677 1,909,092 - 1,909,092 (146,658) (7%)
net cost $ 333,031 $ 501,578 $ 770,971 $ (148,006) $ 802,409 $ - $ 802,409 $ 31,438 4%
HCBOC 051226 Pg. 80
Harnett County, North Carolina | Recommended Budget 2026-2027 79 huMan servIces FunctIonal areaexpansion & other notes
Recommended allocations include:
>Dunn ABC Board - $6,000
>Good Hope Behavioral Hospital - $400,000
>Alliance Health - $408,000
>Behavioral Health Urgent Care - $200,000
>Daymark Recovery Services- $200,000
>Administrative costs - $8,000
mental Health
This fund accounts for the mental health activities associated with Alliance Health, Good Hope Hospital, and ABC Board funding eligible activities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 29,759 29,264 26,000 28,000 28,000 - 28,000 2,000 8%
Total 29,759 29,264 26,000 28,000 28,000 - 28,000 2,000 8%
expenses
FIXED CHARGES 605,678 609,672 814,000 814,000 814,000 - 814,000 - -%
Total 605,678 609,672 814,000 814,000 814,000 - 814,000 - -%
net cost $ 575,919 $ 580,408 $ 788,000 $ 786,000 $ 786,000 $ - $ 786,000 $ (2,000) (0%)
HCBOC 051226 Pg. 81
80 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaVeteran Services
The mission of Harnett County Veterans Services is to assist veterans, widows, and their family members in applying for benefits available to them through
the Department of Veterans Affairs, State of North Carolina, and Harnett County. The department is committed to excellent customer service and ensuring
that all Harnett County veterans and family receive all benefits that they are eligible to receive.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 2,174 5,163 37,399 2,000 2,000 - 2,000 (35,399) (95%)
Total 2,174 5,163 37,399 2,000 2,000 - 2,000 (35,399) (95%)
expenses
SALARIES & BENEFITS 396,381 450,319 496,731 650 546,226 - 546,226 49,495 10%
SUPPLIES & MATERIALS 2,745 3,248 14,753 3,850 3,850 - 3,850 (10,903) (74%)
CURRENT SERVICES 6,755 14,606 41,931 25,916 25,916 - 25,916 (16,015) (38%)
FIXED CHARGES 7,869 16,741 19,771 20,464 20,594 - 20,594 823 4%
CONTRACTS & GRANTS 3,596 4,302 5,000 5,000 5,000 - 5,000 - -%
NON-CAPITALIZED ASSETS 382 66 8,246 500 500 - 500 (7,746) (94%)
Total 417,728 489,282 586,432 56,380 602,086 - 602,086 15,654 3%
net cost $ 415,554 $ 484,119 $ 549,033 $ 54,380 $ 600,086 $ - $ 600,086 $ 51,053 9%
HCBOC 051226 Pg. 82
Harnett County, North Carolina | Recommended Budget 2026-2027 81 huMan servIces FunctIonal areaexpansion & other notes
Total Social Services Budget: The FY 2027 recommended budget makes
some changes in allocating costs between the divisions of DSS, especially
in personnel costs. As a result, some divisions show an increase in cost,
while others show a decrease. A total budget is shown to give perspective
on the total difference in funding for Social Services.
Social Services - Total
The mission of Harnett County Department of Social Services is to provide services to individuals and families to achieve selfsufficiency, safety, and
improve their quality of life.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 12,466,436 13,592,877 13,192,503 13,101,538 13,101,538 72,547 13,174,085 (18,418) (0%)
SERVICE CHARGES 1,777 3,480 700 1,000 1,000 - 1,000 300 43%
MISCELLANEOUS INCOME 80,172 102,062 105,100 190,100 165,100 - 165,100 60,000 57%
INTERFUND / BUDGETARY - 85,145 - - - - - - -%
Total 12,548,385 13,783,564 13,298,303 13,292,638 13,267,638 72,547 13,340,185 41,882 0%
expenses
SALARIES & BENEFITS 15,940,014 17,696,854 19,619,507 203,276 20,920,058 217,269 21,137,327 1,517,820 8%
PROFESSIONAL SERVICES 62,475 61,631 60,750 112,580 94,050 - 94,050 33,300 55%
SUPPLIES & MATERIALS 76,007 77,871 97,387 92,600 92,600 1,260 93,860 (3,527) (4%)
CURRENT SERVICES 336,581 304,238 451,664 462,326 391,930 456 392,386 (59,278) (13%)
FIXED CHARGES 677,678 1,066,469 1,231,256 1,221,814 1,210,157 12,155 1,222,312 (8,944) (1%)
NON-CAPITALIZED ASSETS 76,654 201,728 45,863 34,863 10,000 10,690 20,690 (25,173) (55%)
DSS PROGRAMS 4,377,412 4,090,527 5,286,231 5,571,183 5,512,003 - 5,512,003 225,772 4%
Total 21,546,821 23,499,318 26,792,658 7,698,642 28,230,798 241,830 28,472,628 1,679,970 6%
net cost $ 8,998,436 $ 9,715,754 $ 13,494,355 $ (5,593,996) $ 14,963,160 $ 169,283 $ 15,132,443 $ 1,638,088 12%
HCBOC 051226 Pg. 83
82 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaexpansion & other notes
Revenue: Most Social Services revenue is shown in the Administration
Division. A more accurate picture of the impact of Social Services can be
seen in the Total Social Services budget summary.
expenses: While most Social Services expenses are detailed within
their specific divisional budgets, the expansion costs listed under the
Administrative Division cover the operating expenses for new positions
requested in other divisions.
Social Services – Administration
Administration is responsible for the overall operations, support and legal actions of the agency.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 10,518,878 11,734,929 11,150,305 11,150,305 11,150,305 72,547 11,222,852 72,547 1%
SERVICE CHARGES 977 3,480 700 1,000 1,000 - 1,000 300 43%
MISCELLANEOUS INCOME (19,186) (1,102) - - - - - - -%
INTERFUND / BUDGETARY - 85,145 - - - - - - -%
Total 10,500,669 11,822,452 11,151,005 11,151,305 11,151,305 72,547 11,223,852 72,847 1%
expenses
SALARIES & BENEFITS 1,663,654 1,727,898 1,977,882 92,545 2,080,073 - 2,080,073 102,191 5%
PROFESSIONAL SERVICES 23,300 18,121 20,000 40,000 40,000 - 40,000 20,000 100%
SUPPLIES & MATERIALS 71,796 71,272 85,853 83,100 83,100 1,260 84,360 (1,493) (2%)
CURRENT SERVICES 270,993 229,049 296,982 311,479 283,479 456 283,935 (13,047) (4%)
FIXED CHARGES 519,932 936,107 1,057,363 1,079,468 1,061,818 12,155 1,073,973 16,610 2%
NON-CAPITALIZED ASSETS 70,031 190,280 33,363 34,863 10,000 10,690 20,690 (12,673) (38%)
DSS PROGRAMS 174,896 220,355 209,500 297,880 238,700 - 238,700 29,200 14%
Total 2,794,602 3,393,082 3,680,943 1,939,335 3,797,170 24,561 3,821,731 140,788 4%
net cost $ (7,706,067) $ (8,429,370) $ (7,470,062) $ (9,211,970) $ (7,354,135) $ (47,986) $ (7,402,121) $ 67,941 (1%)
HCBOC 051226 Pg. 84
Harnett County, North Carolina | Recommended Budget 2026-2027 83 huMan servIces FunctIonal areaSocial Services – Adoptions
Adoption Services include casework services to prepare children and prospective parents for adoptive placement; services to support and maintain adoptive
placements and to facilitate the legal services necessary to finalize adoptions including supervision and reports to the court; case management of Adoption
Assistance benefits; the provision of post-adoption services designed to support the adjustment between the child and adoptive family.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 14,936 16,136 6,534 4,000 4,000 - 4,000 (2,534) (39%)
Total 14,936 16,136 6,534 4,000 4,000 - 4,000 (2,534) (39%)
expenses
SALARIES & BENEFITS 199,985 215,844 242,047 24,494 259,896 - 259,896 17,849 7%
SUPPLIES & MATERIALS - 1,250 1,534 - - - - (1,534) (100%)
CURRENT SERVICES - 6,749 - - - - - - -%
NON-CAPITALIZED ASSETS - 4,995 - - - - - - -%
DSS PROGRAMS 233,691 242,005 290,000 290,000 290,000 - 290,000 - -%
Total 433,676 470,843 533,581 314,494 549,896 - 549,896 16,315 3%
net cost $ 418,740 $ 454,707 $ 527,047 $ 310,494 $ 545,896 $ - $ 545,896 $ 18,849 4%
HCBOC 051226 Pg. 85
84 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaexpansion & other notes
Fund a full-time employee and operating costs to support department
of Social Services - Adult medicaid located at 311 W cornelius Harnett
Boulevard, Lillington: Provide funding for an Income Maintenance III Lead
Worker position (grade 21) and operating expenses, such as a computer,
training and office supplies. The new position is needed to reduce a rising
error rate and manage a 16% workload increase by restoring effective
supervisory oversight. An additional Lead Worker is essential to meet
Federal and State timeliness mandates. This role will provide the capacity
for one-on-one consultations on high-risk cases and targeted training
for the 30% of staff with less than two years of experience. Adding this
position is a needed step toward bringing the Adult Medicaid unit back into
compliance. It ensures that staff receive necessary technical support while
protecting the county from the financial and operational risks associated
with rising error rates. This position is requested to begin 9/1/26. The
operating expenses are funded under the DSS-Administration division.
Net Cost: $53,223.
Social Services – Adult medicaid
In North Carolina, the Department of Health and Human Services administers the Medicaid program through the Division of Medical Assistance (DMA).
The County Departments of Social Services (DSS) and the Social Security Administration (SSA) for Supplemental Security Income (SSI) recipients determine
eligibility for Medicaid. It is jointly financed with federal, state and county funds.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,841,299 2,124,306 2,276,217 26,007 2,419,645 67,897 2,487,542 211,325 9%
CURRENT SERVICES - 140 300 5,850 5,850 - 5,850 5,550 1850%
DSS PROGRAMS 549,515 605,468 705,000 1,005,000 1,005,000 - 1,005,000 300,000 43%
Total 2,390,814 2,729,914 2,981,517 1,036,857 3,430,495 67,897 3,498,392 516,875 17%
net cost $ 2,390,814 $ 2,729,914 $ 2,981,517 $ 1,036,857 $ 3,430,495 $ 67,897 $ 3,498,392 $ 516,875 17%
HCBOC 051226 Pg. 86
Harnett County, North Carolina | Recommended Budget 2026-2027 85 huMan servIces FunctIonal areaSocial Services – Adult Resources
Adult Services provide assistance to promote independence and enhance the dignity of North Carolina’s older adults, persons with disabilities, and their
families through a community-based system of services, benefits, and protections.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 13,386 17,333 15,000 21,000 21,000 - 21,000 6,000 40%
MISCELLANEOUS INCOME 2,191 2,920 - - - - - - -%
Total 15,577 20,253 15,000 21,000 21,000 - 21,000 6,000 40%
expenses
SALARIES & BENEFITS 1,108,786 1,156,500 1,323,486 - 1,501,617 - 1,501,617 178,131 13%
PROFESSIONAL SERVICES - - - - 4,050 - 4,050 4,050 -%
CURRENT SERVICES - 1,075 1,723 1,847 1,847 - 1,847 124 7%
FIXED CHARGES - - - 120 120 - 120 120 -%
DSS PROGRAMS 108,693 121,490 135,564 139,458 139,458 - 139,458 3,894 3%
Total 1,217,479 1,279,065 1,460,773 141,425 1,647,092 - 1,647,092 186,319 13%
net cost $ 1,201,902 $ 1,258,812 $ 1,445,773 $ 120,425 $ 1,626,092 $ - $ 1,626,092 $ 180,319 12%
HCBOC 051226 Pg. 87
86 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaSocial Services – child care Subsidy
Child Care Subsidy assists low-income families with child care costs by determining eligibility and providing payments for child care services according to
state and federal policies.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 474,730 485,706 461,868 - 474,970 - 474,970 13,102 3%
Total 474,730 485,706 461,868 - 474,970 - 474,970 13,102 3%
net cost $ 474,730 $ 485,706 $ 461,868 $ - $ 474,970 $ - $ 474,970 $ 13,102 3%
HCBOC 051226 Pg. 88
Harnett County, North Carolina | Recommended Budget 2026-2027 87 huMan servIces FunctIonal areaSocial Services – child Protective Services
Child Protective Services are legally mandated, non-voluntary services provided to ensure the safety and protection of children from abuse, neglect, and
dependency.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 2,293,338 2,515,362 2,774,965 - 2,960,506 - 2,960,506 185,541 7%
CURRENT SERVICES 28,067 3,224 4,645 45,362 12,766 - 12,766 8,121 175%
FIXED CHARGES - - - - 500 - 500 500 -%
Total 2,321,405 2,518,586 2,779,610 45,362 2,973,772 - 2,973,772 194,162 7%
net cost $ 2,321,405 $ 2,518,586 $ 2,779,610 $ 45,362 $ 2,973,772 $ - $ 2,973,772 $ 194,162 7%
HCBOC 051226 Pg. 89
88 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaSocial Services – child Support
The goal of Child Support Enforcement Services is to consistently collect as much child support as possible for the children of North Carolina. Services are
provided to the custodians of minor children, regardless of income level, to establish and enforce child support.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 182,439 88,615 196,824 102,393 102,393 - 102,393 (94,431) (48%)
MISCELLANEOUS INCOME 44,260 35,673 45,100 45,100 45,100 - 45,100 - -%
Total 226,699 124,288 241,924 147,493 147,493 - 147,493 (94,431) (39%)
expenses
SALARIES & BENEFITS 1,358,836 1,425,055 1,577,786 - 1,682,127 - 1,682,127 104,341 7%
SUPPLIES & MATERIALS - - 500 - - - - (500) (100%)
CURRENT SERVICES 20,866 54,889 122,824 51,593 51,593 - 51,593 (71,231) (58%)
FIXED CHARGES 157,746 130,362 173,893 142,226 147,719 - 147,719 (26,174) (15%)
NON-CAPITALIZED ASSETS 6,623 6,453 12,500 - - - - (12,500) (100%)
DSS PROGRAMS 42,329 40,329 81,200 53,200 53,200 - 53,200 (28,000) (34%)
Total 1,586,400 1,657,088 1,968,703 247,019 1,934,639 - 1,934,639 (34,064) (2%)
net cost $ 1,359,701 $ 1,532,800 $ 1,726,779 $ 99,526 $ 1,787,146 $ - $ 1,787,146 $ 60,367 4%
HCBOC 051226 Pg. 90
Harnett County, North Carolina | Recommended Budget 2026-2027 89 huMan servIces FunctIonal areaSocial Services – energy Programs
Energy programs assist low-income households with utilities costs by determining eligibility and providing benefit guidance according to state and federal
policies.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 151,896 199,366 259,380 39,341 260,706 - 260,706 1,326 1%
DSS PROGRAMS 132,880 31,047 145,122 72,000 72,000 - 72,000 (73,122) (50%)
Total 284,776 230,413 404,502 111,341 332,706 - 332,706 (71,796) (18%)
net cost $ 284,776 $ 230,413 $ 404,502 $ 111,341 $ 332,706 $ - $ 332,706 $ (71,796) (18%)
HCBOC 051226 Pg. 91
90 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaSocial Services – Family & children’s medicaid
Children’s Medicaid programs provide medical assistance for families with limited financial resources.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,931,152 2,546,372 2,857,210 - 3,088,161 - 3,088,161 230,951 8%
CURRENT SERVICES - 170 400 5,950 5,950 - 5,950 5,550 1388%
Total 1,931,152 2,546,542 2,857,610 5,950 3,094,111 - 3,094,111 236,501 8%
net cost $ 1,931,152 $ 2,546,542 $ 2,857,610 $ 5,950 $ 3,094,111 $ - $ 3,094,111 $ 236,501 8%
HCBOC 051226 Pg. 92
Harnett County, North Carolina | Recommended Budget 2026-2027 91 huMan servIces FunctIonal areaexpansion & other notes
Fund a full-time employee and operating costs to support department
of Social Services - Food and nutrition located at 311 W cornelius
Harnett Boulevard, Lillington: Provide funding for an Income Maintenance
Caseworker III (IMC III) Lead Worker position (grade 21) within the Food and
Nutrition Services (FNS) division. Current policy requires a second-party
review of all FNS cases involving households of five or more people. Due to
high volume and staffing constraints, the department is currently unable to
meet this requirement. A dedicated Lead Worker ensures these mandatory
reviews are completed. This position will ensure the county meets its legal
mandates while improving the accuracy and speed of services provided to
citizens in need. This position is requested to begin 9/1/26. The operating
expenses are funded under the DSS-Administration division.
Net Cost: $53,223.
Fund a full-time employee and operating costs to support department
of Social Services - Food and nutrition located at 311 W cornelius
Harnett Boulevard, Lillington: Provide funding for an Income Maintenance
Caseworker III (IMC III) Lead Worker/Quality & Trainer position (grade 21)
within the Food and Nutrition Services (FNS) division. This position is needed
to mitigate substantial financial liability under federal HR1 legislation by
improving FNS accuracy and ensuring state-mandated audit compliance.
New federal laws place significant financial responsibility on counties to
maintain FNS error rates below 6%. Failure to meet these standards risks
federal funding cuts and could shift millions of dollars in program costs
directly to Harnett County. The trainer will help to detect errors before
cases are finalized, ensuring program integrity and reducing the risk of
negative findings in state and federal audits. The operating expenses are
funded under the DSS-Administration division.
Net Cost: $62,834.
Social Services – Food and nutrition (Food Stamps)
The Food and Nutrition Assistance Program is designed to help low-income families with their buying power.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
MISCELLANEOUS INCOME 26,890 58,139 35,000 120,000 120,000 - 120,000 85,000 243%
Total 26,890 58,139 35,000 120,000 120,000 - 120,000 85,000 243%
expenses
SALARIES & BENEFITS 1,904,944 2,103,770 2,379,739 - 2,472,377 149,372 2,621,749 242,010 10%
CURRENT SERVICES 11,575 1,760 1,830 6,545 6,545 - 6,545 4,715 258%
DSS PROGRAMS 26,726 28,838 40,000 33,000 33,000 - 33,000 (7,000) (18%)
Total 1,943,245 2,134,368 2,421,569 39,545 2,511,922 149,372 2,661,294 239,725 10%
net cost $ 1,916,355 $ 2,076,229 $ 2,386,569 $ (80,455) $ 2,391,922 $ 149,372 $ 2,541,294 $ 154,725 6%
HCBOC 051226 Pg. 93
92 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaSocial Services – Foster care
Foster Care Services are provided to ensure the safety of children in an alternative care arrangement when their safety cannot be maintained in their own
home. Foster care is a temporary plan of care until the child can be safely returned to their home, be placed in the custody or guardianship of another
approved caretaker or adopted.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 1,713,181 1,712,133 1,798,840 1,798,840 1,798,840 - 1,798,840 - -%
SERVICE CHARGES 800 - - - - - - - -%
Total 1,713,981 1,712,133 1,798,840 1,798,840 1,798,840 - 1,798,840 - -%
expenses
SALARIES & BENEFITS 2,031,626 2,215,930 2,411,394 - 2,576,985 - 2,576,985 165,591 7%
PROFESSIONAL SERVICES 39,175 43,510 40,750 72,580 50,000 - 50,000 9,250 23%
SUPPLIES & MATERIALS 4,211 5,349 9,500 9,500 9,500 - 9,500 - -%
CURRENT SERVICES 5,080 7,070 22,760 33,500 23,700 - 23,700 940 4%
DSS PROGRAMS 3,079,083 2,758,584 3,612,845 3,623,645 3,623,645 - 3,623,645 10,800 0%
Total 5,159,175 5,030,443 6,097,249 3,739,225 6,283,830 - 6,283,830 186,581 3%
net cost $ 3,445,194 $ 3,318,310 $ 4,298,409 $ 1,940,385 $ 4,484,990 $ - $ 4,484,990 $ 186,581 4%
HCBOC 051226 Pg. 94
Harnett County, North Carolina | Recommended Budget 2026-2027 93 huMan servIces FunctIonal areaSocial Services – Program Integrity
The Harnett County Program Integrity Unit’s mission is to maintain integrity and accountability in the administration of public assistance programs and
to investigate all allegations of fraud to ensure public resources are utilized appropriately.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
MISCELLANEOUS INCOME 26,017 6,432 25,000 25,000 - - - (25,000) (100%)
Total 26,017 6,432 25,000 25,000 - - - (25,000) (100%)
expenses
SALARIES & BENEFITS 419,666 435,659 459,793 20,889 491,831 - 491,831 32,038 7%
CURRENT SERVICES - 112 200 200 200 - 200 - -%
Total 419,666 435,771 459,993 21,089 492,031 - 492,031 32,038 7%
net cost $ 393,649 $ 429,339 $ 434,993 $ (3,911) $ 492,031 $ - $ 492,031 $ 57,038 13%
HCBOC 051226 Pg. 95
94 Harnett County, North Carolina | Recommended Budget 2026-2027
huMan servIces FunctIonal areaSocial Services – medicaid Transportation
Medicaid Transportation arranges medical appointment transportation through the Harnett County Area Transit System (HARTS) or through an individual
vendor. Eligibility is based on a families’ Medicaid status.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 23,616 23,731 25,000 25,000 25,000 - 25,000 - -%
Total 23,616 23,731 25,000 25,000 25,000 - 25,000 - -%
expenses
SALARIES & BENEFITS 191,481 156,601 170,575 - 181,648 - 181,648 11,073 6%
DSS PROGRAMS 25,089 22,429 40,000 30,000 30,000 - 30,000 (10,000) (25%)
Total 216,570 179,030 210,575 30,000 211,648 - 211,648 1,073 1%
net cost $ 192,954 $ 155,299 $ 185,575 $ 5,000 $ 186,648 $ - $ 186,648 $ 1,073 1%
HCBOC 051226 Pg. 96
Harnett County, North Carolina | Recommended Budget 2026-2027 95 huMan servIces FunctIonal areaSocial Services – Work First
Work First provides supportive and financial services needed to move families toward self-sufficiency. This unit is responsible for contacting employers
to develop job opportunities, facilitate job placements, identify on-the-job training situations, and provide classroom instruction to support job readiness.
Eligibility is based on state and federal policies.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 368,621 388,485 447,165 - 469,516 - 469,516 22,351 5%
DSS PROGRAMS 4,510 19,982 27,000 27,000 27,000 - 27,000 - -%
Total 373,131 408,467 474,165 27,000 496,516 - 496,516 22,351 5%
net cost $ 373,131 $ 408,467 $ 474,165 $ 27,000 $ 496,516 $ - $ 496,516 $ 22,351 5%
HCBOC 051226 Pg. 97
huMan servIces FunctIonal area96 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 98
Public Safety
Functional Area
HCBOC 051226 Pg. 99
98 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaexpansion & other notes
Fund two three-grade reclassifications to support Animal Field Services
located at 1100 mcKay Place, Lillington: Provide funding to reclassify two
Field Service Officers (grade 17) to a Senior Field Service Officers (grade 20).
These positions will serve as first-line supervisors, each leading a team of
two junior FSOs across assigned service zones. Investigation volume rose
from 2,862 in FY24 to 3,418 in FY25—a 17.7% year-over-year increase.
This growth has exceeded standard projections and necessitates a tiered
supervisory structure. It is currently impossible for a single Animal Services
Manager to provide a meaningful review of 3,400+ investigations and 400+
bite cases. Senior FSOs will prioritize calls based on public safety risks,
manage team records, and lead high-priority investigations.
Net Cost: $22,652.
Fund four two-grade reclassifications to support Animal Field Services
located at 1100 mcKay Place, Lillington: Provide funding to reclassify four
Field Service Officers positions from grade 17 to grade 19. This adjustment
aligns the role more closely with established public safety classifications.
The nature of the FSO role is inherently high-risk and requires alignment
with other public safety positions. Officers must routinely manage
aggressive or dangerous animals, utilize specialized equipment, and
deploy defensive weapons when necessary. Staff must make immediate,
independent judgment calls in the field that directly impact public safety
and the county’s legal liability. The current compensation lags behind the
market. Moving to grade 19 brings the starting salary closer to the regional
average and internal public safety benchmarks.
Net Cost: $22,135.
Animal Field Services
Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all
animals. Animal control efforts are concentrated on rabies control and public safety through enforcement of the County’s Animal Control Ordinance, capture
of non-immunized dogs and cats, and gaining control of roaming livestock.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 52,660 103,400 103,245 121,100 121,100 - 121,100 17,855 17%
MISCELLANEOUS INCOME - 7,570 - - - - - - -%
Total 52,660 110,970 103,245 121,100 121,100 - 121,100 17,855 17%
expenses
SALARIES & BENEFITS 354,610 436,720 477,996 5,000 514,545 44,787 559,332 81,336 17%
SUPPLIES & MATERIALS 39,988 45,702 74,856 59,889 59,889 3,840 63,729 (11,127) (15%)
CURRENT SERVICES 21,873 20,551 25,359 28,695 28,695 2,410 31,105 5,746 23%
FIXED CHARGES 24,488 59,286 55,504 87,714 72,230 5,520 77,750 22,246 40%
Total 440,959 562,259 633,715 181,298 675,359 56,557 731,916 98,201 16%
net cost $ 388,299 $ 451,289 $ 530,470 $ 60,198 $ 554,259 $ 56,557 $ 610,816 $ 80,346 15%
HCBOC 051226 Pg. 100
Harnett County, North Carolina | Recommended Budget 2026-2027 99 PuBlic saFetY Functional areaFund operating expenses to replace a vehicle to support Animal Services
located at 1100 mcKay Place, Lillington: Provide funding to replace one
eight-year-old, high-mileage Field Services truck with a 4WD 2500-series,
4-door, long-bed pickup truck. The current 2018 F150 lacks adequate
secured storage for controlled substances and firearms, which are critical
for field operations and public safety. With over 180,900 miles, the vehicle
has exceeded its lifecycle and has ongoing maintenance issues.
Net Cost: $11,770.
HCBOC 051226 Pg. 101
100 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaexpansion & other notes
Fund a full-time employee and operating costs to support Animal Services
located at 1100 mcKay Place, Lillington: Provide funding for a full-time
Animal Care Technician position (grade 13) and operating expenses, such
as uniforms and training. This position is crucial to manage a 12% surge
in animal intake and growing community engagement. This will provide
necessary support for kenneling, administration, and logistics, directly
enabling: increased animal acceptance, streamlined paperwork, consistent
transport for spay/neuter and Petco adoptions , facilitation of new adoption
events, improved animal contact and reduced kennel stress, better public
accessibility and communication, and enhanced social media outreach.
Net Cost: $60,211.
Fund a two-grade reclassification to support Animal Services located at
1100 mcKay Place, Lillington: Provide funding to reclassify Animal Shelter
Supervisor grade 15 to grade 17. The reclassification aligns the role more
accurately with its expanded scope. This role provides essential operational
leadership for the shelter and serves as the primary backup to the Shelter
Manager. The Supervisor is increasingly responsible for ensuring strict
adherence to state animal welfare regulations. While this reclassification
does not fully meet market parity, it moves the compensation closer to the
market average for similar leadership roles in animal services.
Net Cost: $5,591.
Animal Shelter Services
Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all
animals. The Animal Shelter’s efforts are concentrated on the special love and attention to safety, well-being, and health of animals in the shelter’s care.
Additionally, the Animal Shelter oversees donations, adoptions, volunteer program, public events and reuniting lost pets.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 24,719 20,213 15,000 22,200 22,200 - 22,200 7,200 48%
MISCELLANEOUS INCOME 55,687 16,955 13,427 - - - - (13,427) (100%)
Total 80,406 37,168 28,427 22,200 22,200 - 22,200 (6,227) (22%)
expenses
SALARIES & BENEFITS 320,571 367,096 464,026 - 480,774 62,742 543,516 79,490 17%
PROFESSIONAL SERVICES 31,075 64,655 81,918 105,000 105,000 - 105,000 23,082 28%
SUPPLIES & MATERIALS 107,698 108,199 131,113 153,712 153,712 1,248 154,960 23,847 18%
CURRENT SERVICES 25,046 22,355 28,280 26,552 26,552 1,812 28,364 84 0%
FIXED CHARGES 4,009 14,708 21,070 28,970 29,520 - 29,520 8,450 40%
NON-CAPITALIZED ASSETS - - 1,666 - - - - (1,666) (100%)
Total 488,399 577,013 728,073 314,234 795,558 65,802 861,360 133,287 18%
net cost $ 407,993 $ 539,845 $ 699,646 $ 292,034 $ 773,358 $ 65,802 $ 839,160 $ 139,514 20%
HCBOC 051226 Pg. 102
Harnett County, North Carolina | Recommended Budget 2026-2027 101 PuBlic saFetY Functional areaexpansion & other notes
Fund capital expenses to support emergency Services located at 1005
edwards Brothers drive, Lillington: Provide capital funding for replacement
of the County’s current Unmanned Aircraft Systems (UAS) with federally
compliant, U.S.-manufactured platforms. This modernization is a proactive
measure to ensure the continuity of aerial intelligence capabilities as federal
restrictions tighten around foreign-manufactured technology (DJI). While
not yet grounded for all local tasks, these systems are becoming ineligible
for federally supported disaster missions and mutual aid deployments.
Recent federal import restrictions on parts, batteries, and equipment
threaten to render the current fleet inoperable soon. Without a transition
to U.S.-approved hardware, the county risks losing its autonomous aerial
capabilities during major disasters.
Net Cost: $32,000.
emergency Services - emergency management
Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through
a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners,
private industry, and volunteer organizations.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 441 28,939 - - - - - - -%
SERVICE CHARGES 136,538 124,675 125,000 150,000 150,000 - 150,000 25,000 20%
MISCELLANEOUS INCOME - 7,534 - - - - - - -%
Total 136,979 161,148 125,000 150,000 150,000 - 150,000 25,000 20%
expenses
SALARIES & BENEFITS 1,058,779 1,201,032 1,398,898 105,000 1,437,126 - 1,437,126 38,228 3%
PROFESSIONAL SERVICES 1,760 2,450 4,370 4,000 4,000 - 4,000 (370) (8%)
SUPPLIES & MATERIALS 71,257 46,587 66,600 64,750 64,750 - 64,750 (1,850) (3%)
CURRENT SERVICES 77,087 93,748 100,701 136,334 136,334 - 136,334 35,633 35%
FIXED CHARGES 81,971 84,876 87,464 93,097 92,690 - 92,690 5,226 6%
CAPITAL OUTLAY - 77,996 - - - 32,000 32,000 32,000 -%
NON-CAPITALIZED ASSETS 12,421 20,592 31,380 15,400 15,400 - 15,400 (15,980) (51%)
Total 1,303,275 1,527,281 1,689,413 418,581 1,750,300 32,000 1,782,300 92,887 6%
net cost $ 1,166,296 $ 1,366,133 $ 1,564,413 $ 268,581 $ 1,600,300 $ 32,000 $ 1,632,300 $ 67,887 4%
HCBOC 051226 Pg. 103
102 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaemergency Services — emergency management Grants
Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through
a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners,
private industry, and volunteer organizations.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 218,276 158,162 70,000 10,000 - - - (70,000) (100%)
Total 218,276 158,162 70,000 10,000 - - - (70,000) (100%)
expenses
SUPPLIES & MATERIALS 90,471 25,515 40,000 - - - - (40,000) (100%)
CURRENT SERVICES 9,500 10,000 30,000 10,000 - - - (30,000) (100%)
CAPITAL OUTLAY 172,683 37,116 - - - - - - -%
NON-CAPITALIZED ASSETS - 57,318 - - - - - - -%
Total 272,654 129,949 70,000 10,000 - - - (70,000) (100%)
net cost $ 54,378 $ (28,213) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 104
Harnett County, North Carolina | Recommended Budget 2026-2027 103 PuBlic saFetY Functional areaemergency Services — emergency medical Services (emS)
The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services
system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency
medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 344,643 248,785 250,000 205,000 205,000 - 205,000 (45,000) (18%)
SERVICE CHARGES 7,337,629 8,918,351 7,204,950 7,679,097 8,000,000 - 8,000,000 795,050 11%
MISCELLANEOUS INCOME 224 42,137 - - - - - - -%
Total 7,682,496 9,209,273 7,454,950 7,884,097 8,205,000 - 8,205,000 750,050 10%
expenses
SALARIES & BENEFITS 9,557,698 10,040,566 10,986,953 1,780,255 11,129,171 - 11,129,171 142,218 1%
PROFESSIONAL SERVICES 2,650 1,639 5,000 - 6,500 - 6,500 1,500 30%
SUPPLIES & MATERIALS 599,889 559,055 680,733 758,895 757,895 - 757,895 77,162 11%
CURRENT SERVICES 232,290 275,409 297,684 349,585 349,585 - 349,585 51,901 17%
FIXED CHARGES 503,835 1,319,207 1,162,308 1,550,957 1,550,181 - 1,550,181 387,873 33%
NON-CAPITALIZED ASSETS 5,289 3,307 3,787 3,900 3,900 - 3,900 113 3%
HEALTH 240,568 303,647 - - - - - - -%
Total 11,142,219 12,502,830 13,136,465 4,443,592 13,797,232 - 13,797,232 660,767 5%
net cost $ 3,459,723 $ 3,293,557 $ 5,681,515 $ (3,440,505) $ 5,592,232 $ - $ 5,592,232 $ (89,283) (2%)
HCBOC 051226 Pg. 105
104 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaexpansion & other notes
In addition to the funding above, $25,000 has been set aside in contingency
in case the need for medical examiner services exceeds budget, which
Harnett County cannot control.
emergency Services — medical examiner
For services performed as required by Article 16, Chapter 130A of the North Carolina General Statutes.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
FIXED CHARGES 67,546 113,546 230,000 230,000 230,000 - 230,000 - -%
Total 67,546 113,546 230,000 230,000 230,000 - 230,000 - -%
net cost $ 67,546 $ 113,546 $ 230,000 $ 230,000 $ 230,000 $ - $ 230,000 $ - -%
HCBOC 051226 Pg. 106
Harnett County, North Carolina | Recommended Budget 2026-2027 105 PuBlic saFetY Functional areaexpansion & other notes
A 10% across-the-board budget increase is recommended for rescue
agencies due to increased operational costs.
Net Cost: $610,137.
emergency Services — Rescue districts
The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services
system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency
medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE - 437,621 - - - - - - -%
Total - 437,621 - - - - - - -%
expenses
FIXED CHARGES 4,592,169 5,809,721 6,101,357 6,885,796 6,101,357 610,137 6,711,494 610,137 10%
Total 4,592,169 5,809,721 6,101,357 6,885,796 6,101,357 610,137 6,711,494 610,137 10%
net cost $ 4,592,169 $ 5,372,100 $ 6,101,357 $ 6,885,796 $ 6,101,357 $ 610,137 $ 6,711,494 $ 610,137 10%
HCBOC 051226 Pg. 107
106 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaTotal Sheriff office
It is the mission of the Harnett County Sheriff’s Office to safeguard the lives and property of the people we serve. We strive to work collaboratively with
the community to resolve problems, maintain order as well as reflect and relate to our citizens. We are committed to enhancing the quality of life through
effective partnerships by way of trust in our communities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 193,118 178,387 33,000 45,000 55,000 - 55,000 22,000 67%
SERVICE CHARGES 3,084,095 3,015,579 2,713,303 739,065 2,620,956 - 2,620,956 (92,347) (3%)
ENTERPRISE CHARGES - 50 - - - - - - -%
MISCELLANEOUS INCOME 269,862 300,420 266,393 164,000 253,919 - 253,919 (12,474) (5%)
Total 3,547,075 3,494,436 3,012,696 948,065 2,929,875 - 2,929,875 (82,821) (3%)
expenses
SALARIES & BENEFITS 20,504,289 21,795,340 23,642,712 1,013,147 24,646,356 - 24,646,356 1,003,644 4%
PROFESSIONAL SERVICES 92,297 77,534 92,100 99,400 89,400 - 89,400 (2,700) (3%)
SUPPLIES & MATERIALS 1,046,035 1,071,593 1,216,750 1,344,730 1,343,730 - 1,343,730 126,980 10%
CURRENT SERVICES 1,233,567 1,372,469 1,677,155 1,849,023 1,816,846 - 1,816,846 139,691 8%
FIXED CHARGES 2,922,196 3,544,391 3,802,289 5,208,021 4,683,861 - 4,683,861 881,572 23%
CAPITAL OUTLAY 84,135 - 38,500 70,000 - 229,816 229,816 191,316 497%
NON-CAPITALIZED ASSETS 209,270 270,565 272,152 459,645 412,145 - 412,145 139,993 51%
Total 26,091,789 28,131,892 30,741,658 10,043,966 32,992,338 229,816 33,222,154 2,480,496 8%
net cost $ 22,544,714 $ 24,637,456 $ 27,728,962 $ 9,095,901 $ 30,062,463 $ 229,816 $ 30,292,279 $ 2,563,317 9%
HCBOC 051226 Pg. 108
Harnett County, North Carolina | Recommended Budget 2026-2027 107 PuBlic saFetY Functional areaexpansion & other notes
Fund capital expenses support the Sheriff’s office located at 175 Bain
Street, Lillington: Provide funding to purchase and install 40 in-car
camera systems via a five-year term contract to upfit patrol vehicles for
FY 2026-27. The Sheriff’s Office is transitioning away from legacy Motorola
Watchguard systems, which have reached “end-of-life” status and are
no longer supported. This expansion will increase the total number of
camera units from 20 to 60. This ensures that 100% of first-responding
patrol vehicles are equipped with recording technology for all 911 calls
for service. Deploying in-car cameras enhances the public perception of
law enforcement transparency. These systems provide the Sheriff and
command staff with the ability to conduct reviews of deputy actions,
ensuring adherence to professional standards and improving training
outcomes.
Net Cost: $132,316.
Fund capital expenses support the Sheriff’s office located at 175 Bain
Street, Lillington: Provide funding for replacement Unmanned Aircraft
Systems (UAS) to replace inoperable units within the Sheriff’s Office
fleet. All new equipment will adhere to current federal guidelines and FAA
standards for public safety use. Current federal legislation restricts the use
of Chinese-manufactured drones for public safety agencies. While existing
units remain in limited use, they are no longer eligible for manufacturer
support, firmware updates, or repairs. As current units become inoperable,
they cannot be repaired due to these federal restrictions and the lack of
Sheriff’s office
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 72,366 104,412 18,000 30,000 30,000 - 30,000 12,000 67%
SERVICE CHARGES 356,384 420,086 351,025 351,025 300,000 - 300,000 (51,025) (15%)
ENTERPRISE CHARGES - 50 - - - - - - -%
MISCELLANEOUS INCOME 24,919 28,162 10,000 6,000 5,000 - 5,000 (5,000) (50%)
Total 453,669 552,710 379,025 387,025 335,000 - 335,000 (44,025) (12%)
expenses
SALARIES & BENEFITS 13,417,159 14,365,787 15,389,711 306,200 16,110,910 - 16,110,910 721,199 5%
PROFESSIONAL SERVICES 88,197 70,534 78,800 77,800 77,800 - 77,800 (1,000) (1%)
SUPPLIES & MATERIALS 903,820 912,250 1,030,350 1,151,530 1,151,530 - 1,151,530 121,180 12%
CURRENT SERVICES 645,321 645,338 840,692 967,771 935,594 - 935,594 94,902 11%
FIXED CHARGES 394,505 1,246,963 1,029,325 2,856,217 1,787,911 - 1,787,911 758,586 74%
CAPITAL OUTLAY - - - - - 229,816 229,816 229,816 -%
NON-CAPITALIZED ASSETS 200,055 205,074 180,272 332,795 307,295 - 307,295 127,023 70%
Total 15,649,057 17,445,946 18,549,150 5,692,313 20,371,040 229,816 20,600,856 2,051,706 11%
net cost $ 15,195,388 $ 16,893,236 $ 18,170,125 $ 5,305,288 $ 20,036,040 $ 229,816 $ 20,265,856 $ 2,095,731 12%
HCBOC 051226 Pg. 109
108 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaauthorized parts. Drones are essential for high-risk operations, including
search and rescue, suspect tracking, and disaster assessment.
Net Cost: $25,500.
Fund capital expenses support the Sheriff’s office located at 175 Bain
Street, Lillington: Provide funding for purchase and installation of ten
proprietary Flock Safety cameras at five locations throughout Harnett
County. These cellular-based cameras provide 24-hour surveillance in
areas where physical officer presence is either impractical or unavailable.
The system captures high-speed vehicle and registration data and provides
live-feed capabilities, offering critical leads for criminal investigations that
traditional methods may miss. This system creates a collaborative safety
network, allowing law enforcement to integrate footage from participating
private businesses and residential communities (with their consent) to
expand coverage without additional public infrastructure costs.
Net Cost: $72,000.
HCBOC 051226 Pg. 110
Harnett County, North Carolina | Recommended Budget 2026-2027 109 PuBlic saFetY Functional areaSheriff’s office — campbell deputies
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 592,414 583,844 721,078 92,405 750,956 - 750,956 29,878 4%
Total 592,414 583,844 721,078 92,405 750,956 - 750,956 29,878 4%
expenses
SALARIES & BENEFITS 591,167 634,942 667,176 38,812 705,468 - 705,468 38,292 6%
SUPPLIES & MATERIALS 19,204 15,840 27,800 27,800 27,800 - 27,800 - -%
CURRENT SERVICES 13,785 16,775 17,688 17,688 17,688 - 17,688 - -%
FIXED CHARGES - 6,663 - 8,105 - - - - -%
Total 624,156 674,220 712,664 92,405 750,956 - 750,956 38,292 5%
net cost $ 31,742 $ 90,376 $ (8,414) $ - $ - $ - $ - $ 8,414 (100%)
HCBOC 051226 Pg. 111
110 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaSheriff’s office — child Support enforcement
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
MISCELLANEOUS INCOME 94,795 127,428 112,393 6,000 96,919 - 96,919 (15,474) (14%)
Total 94,795 127,428 112,393 6,000 96,919 - 96,919 (15,474) (14%)
expenses
SALARIES & BENEFITS 100,724 102,987 107,279 - 90,919 - 90,919 (16,360) (15%)
SUPPLIES & MATERIALS 3,203 2,681 4,000 4,000 4,000 - 4,000 - -%
CURRENT SERVICES 662 539 1,500 2,000 2,000 - 2,000 500 33%
Total 104,589 106,207 112,779 6,000 96,919 - 96,919 (15,860) (14%)
net cost $ 9,794 $ (21,221) $ 386 $ - $ - $ - $ - $ (386) (100%)
HCBOC 051226 Pg. 112
Harnett County, North Carolina | Recommended Budget 2026-2027 111 PuBlic saFetY Functional areaexpansion & other notes
Fund capital expenses support the Sheriff’s office - emergency
communications located at 175 Bain Street, Lillington: Provide funding to
purchase four radio consolettes to enhance the Emergency Communications
Department’s backup infrastructure. This is the first phase of a multi-year
expansion to reach an operational requirement of 12 units. The dispatch
center currently relies on a primary microwave connection to the radio
tower. In the event of a failure or disconnection, a consolette provides a
redundant path directly to the VIPER tower network. Without these units,
a system failure could sever all radio contact between Telecommunicators
and field units. Consolettes ensure that public safety communications
remain active and uninterrupted during major system outages. The agency
manages multiple essential talk groups (Law Enforcement, Fire, EMS,
etc.). Currently, with only one consolette in operation, the center lacks the
capacity to maintain simultaneous communications for all disciplines if
the primary connection fails. These consolettes are a safeguard for the
County’s 911 operations.
Net Cost: $52,000.
Sheriff’s office — emergency communications
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 2,371,217 2,614,577 2,670,796 220,600 2,885,877 - 2,885,877 215,081 8%
PROFESSIONAL SERVICES - 1,000 1,800 1,000 1,000 - 1,000 (800) (44%)
SUPPLIES & MATERIALS 3,375 3,693 7,100 7,600 7,100 - 7,100 - -%
CURRENT SERVICES 56,016 78,164 84,804 90,918 90,718 - 90,718 5,914 7%
FIXED CHARGES 157,295 169,435 250,374 116,784 116,784 - 116,784 (133,590) (53%)
NON-CAPITALIZED ASSETS 3,570 15,970 9,200 60,700 9,700 52,000 61,700 52,500 571%
Total 2,591,473 2,882,839 3,024,074 497,602 3,111,179 52,000 3,163,179 139,105 5%
net cost $ 2,591,473 $ 2,882,839 $ 3,024,074 $ 497,602 $ 3,111,179 $ 52,000 $ 3,163,179 $ 139,105 5%
HCBOC 051226 Pg. 113
112 Harnett County, North Carolina | Recommended Budget 2026-2027
PuBlic saFetY Functional areaSheriff’s office — detention center (Jail)
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 120,752 73,975 15,000 15,000 25,000 - 25,000 10,000 67%
SERVICE CHARGES 498,010 277,669 341,200 245,000 270,000 - 270,000 (71,200) (21%)
MISCELLANEOUS INCOME 150,148 144,830 144,000 152,000 152,000 - 152,000 8,000 6%
Total 768,910 496,474 500,200 412,000 447,000 - 447,000 (53,200) (11%)
expenses
SALARIES & BENEFITS 4,685,481 4,929,004 5,276,249 617,500 5,506,643 - 5,506,643 230,394 4%
PROFESSIONAL SERVICES 4,100 7,000 13,300 21,600 11,600 - 11,600 (1,700) (13%)
SUPPLIES & MATERIALS 119,808 140,822 154,600 161,400 160,400 - 160,400 5,800 4%
CURRENT SERVICES 565,590 703,978 817,275 861,564 861,564 - 861,564 44,289 5%
FIXED CHARGES 2,187,691 1,759,653 2,206,164 2,343,699 2,342,950 - 2,342,950 136,786 6%
CAPITAL OUTLAY 84,135 - 38,500 70,000 - - - (38,500) (100%)
NON-CAPITALIZED ASSETS 9,215 65,491 91,880 126,850 104,850 - 104,850 12,970 14%
Total 7,656,020 7,605,948 8,597,968 4,202,613 8,988,007 - 8,988,007 390,039 5%
net cost $ 6,887,110 $ 7,109,474 $ 8,097,768 $ 3,790,613 $ 8,541,007 $ - $ 8,541,007 $ 443,239 5%
HCBOC 051226 Pg. 114
Harnett County, North Carolina | Recommended Budget 2026-2027 113 PuBlic saFetY Functional areaSheriff’s office — School Resource officers
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 1,637,287 1,733,980 1,300,000 50,635 1,300,000 - 1,300,000 - -%
Total 1,637,287 1,733,980 1,300,000 50,635 1,300,000 - 1,300,000 - -%
expenses
SALARIES & BENEFITS 1,709,758 1,762,620 2,202,297 50,635 2,232,416 - 2,232,416 30,119 1%
CURRENT SERVICES 8,209 5,839 - - - - - - -%
FIXED CHARGES 340,000 531,112 566,800 - 553,000 - 553,000 (13,800) (2%)
Total 2,057,967 2,299,571 2,769,097 50,635 2,785,416 - 2,785,416 16,319 1%
net cost $ 420,680 $ 565,591 $ 1,469,097 $ - $ 1,485,416 $ - $ 1,485,416 $ 16,319 1%
HCBOC 051226 Pg. 115
PuBlic saFetY Functional area114 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 116
Transportation
Functional Area
HCBOC 051226 Pg. 117
116 Harnett County, North Carolina | Recommended Budget 2026-2027
transPortatIon FunctIonal areaexpansion & other notes
Fund a 10% grant match to replace three transit vehicles at 250 Alexander
drive, Lillington: Provide funding to match CTPCP Grant to replace three
transit vehicles. North Carolina Department of Transportation’s best
practices indicate Light Transit Vehicles (LTV) whose accumulated mileage
is at 145,000 have reached the end of their lifecycle and are generally
scheduled for replacement. Based on current mileage for van numbers
7969, 7972, and 7973, they will exceed North Carolina Department of
Transportation’s recommended lifecycle. Procurement includes the cost
of the vehicles, required camera system installations, and radio system
installations, fuel and maintenance, which is already included and will be
accounted for in the 1104610 (HARTS) & 1104630 (HARTS-Administration)
budgets.
Net Cost: $33,000.
Fund a 10% grant match to purchase and install five printers at 250
Alexander drive, Lillington: Provide funding to match CTPCP Grant to
purchase five desktop printers. This is a one-time $615 NCDOT purchase
for printers.
Net Cost: $61.
Harnett Area Rural Transit System (HARTS) – Administration
HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 384,240 1,147,165 797,606 360,680 360,680 297,554 658,234 (139,372) (17%)
MISCELLANEOUS INCOME - 35,376 - - - - - - -%
Total 384,240 1,182,541 797,606 360,680 360,680 297,554 658,234 (139,372) (17%)
expenses
SALARIES & BENEFITS 264,472 281,968 302,655 1,000 326,632 - 326,632 23,977 8%
PROFESSIONAL SERVICES 1,347 1,240 2,000 2,000 2,000 - 2,000 - -%
SUPPLIES & MATERIALS 13,250 5,791 9,174 7,550 7,550 - 7,550 (1,624) (18%)
CURRENT SERVICES 27,692 32,848 38,401 41,347 41,347 - 41,347 2,946 8%
FIXED CHARGES 81,279 72,835 48,082 59,968 2,729 - 2,729 (45,353) (94%)
NON-CAPITALIZED ASSETS 57,277 889,640 508,158 - - 330,615 330,615 (177,543) (35%)
Total 445,317 1,284,322 908,470 111,865 380,258 330,615 710,873 (197,597) (22%)
net cost $ 61,077 $ 101,781 $ 110,864 $ (248,815) $ 19,578 $ 33,061 $ 52,639 $ (58,225) (53%)
HCBOC 051226 Pg. 118
Harnett County, North Carolina | Recommended Budget 2026-2027 117 transPortatIon FunctIonal areaexpansion & other notes
Fund operating costs to support Harnett Area Rural Transit System
(HARTS) located at 250 Alexander drive, Lillington: Provide funding for
permits/taxes/fees of three replacement vehicles.
Net Cost: $9,918.
Harnett Area Rural Transit System (HARTS) – Transportation
HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED REVENUE 1,042,302 959,690 404,618 404,618 404,618 - 404,618 - -%
SERVICE CHARGES 15,955 16,610 901,744 901,744 901,744 - 901,744 - -%
MISCELLANEOUS INCOME 460 26,655 - - - - - - -%
Total 1,058,717 1,002,955 1,306,362 1,306,362 1,306,362 - 1,306,362 - -%
expenses
SALARIES & BENEFITS 1,007,111 1,058,809 1,441,244 48,844 1,516,763 - 1,516,763 75,519 5%
PROFESSIONAL SERVICES 1,792 1,967 3,000 3,000 3,000 - 3,000 - -%
SUPPLIES & MATERIALS 144,202 139,510 159,932 160,850 160,950 - 160,950 1,018 1%
CURRENT SERVICES 125,532 128,796 200,290 208,392 208,417 9,918 218,335 18,045 9%
FIXED CHARGES 38,815 131,376 126,671 174,625 131,030 - 131,030 4,359 3%
NON-CAPITALIZED ASSETS 2,671 38,001 7,472 - - - - (7,472) (100%)
Total 1,320,123 1,498,459 1,938,609 595,711 2,020,160 9,918 2,030,078 91,469 5%
net cost $ 261,406 $ 495,504 $ 632,247 $ (710,651) $ 713,798 $ 9,918 $ 723,716 $ 91,469 14%
HCBOC 051226 Pg. 119
118 Harnett County, North Carolina | Recommended Budget 2026-2027
expansion & other notes
Fund a full-time employee and operating costs to support Harnett
Regional Jetport (HRJ) located at 615 Airport Rd, erwin: Provide funding
for full-time a Grounds Maintenance Technician I (grade 15) position and
operating expenses, such as uniforms and equipment. HRJ encompasses
approximately 360 acres and a three-mile perimeter fence line. This vast
area requires year-round maintenance. Proper maintenance of vegetation
and fence lines is a mandatory requirement for animal control and airport
security compliance. Previously, maintenance was handled part-time by
Parks and Recreation.
Net Cost: $62,240.
Fund operating expenses to purchase a vehicle to support Harnett
Regional Jetport (HRJ) located at 615 Airport Rd, erwin: Provide funding
to purchase a vehicle to serve as a secondary crew/courtesy car. HRJ
frequently hosts corporate executives and high-net-worth investors. The
selection of a mid-size SUV ensures the vehicle can handle diverse tasks,
from transporting multiple travelers with luggage to attending professional
development events across the state. The vehicle will be added to the
county’s fleet program.
Net Cost: $13,508.
Harnett Regional Jetport
Harnett Regional Jetport’s Mission is to provide comprehensive aircraft services, effective airfield maintenance, and exceptional customer service, ensuring
the highest standards of safety, efficiency and satisfaction for every aviation partner we serve. Through attention to detail, professionalism, and dedication,
we aim to streamline operations, uphold industry standards, and foster strong partnerships based on respect, ethical and fair treatment, accountability,
and excellence in service delivery.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 825,782 865,918 1,385,809 700 1,481,151 - 1,481,151 95,342 7%
MISCELLANEOUS INCOME 48,185 44,510 56,350 74,586 74,586 - 74,586 18,236 32%
INTERFUND / BUDGETARY 1,860,060 38,200 - - - - - - -%
Total 2,734,027 948,628 1,442,159 75,286 1,555,737 - 1,555,737 113,578 8%
expenses
SALARIES & BENEFITS 268,445 288,967 372,493 1,350 415,290 62,240 477,530 105,037 28%
PROFESSIONAL SERVICES - 2,592 - - - - - - -%
SUPPLIES & MATERIALS 650,790 673,568 897,006 897,775 896,025 1,500 897,525 519 0%
CURRENT SERVICES 51,167 57,817 64,989 75,955 76,035 1,000 77,035 12,046 19%
FIXED CHARGES 51,078 71,332 98,848 106,617 106,147 11,008 117,155 18,307 19%
CAPITAL OUTLAY 1,860,060 28,093 - 45,000 - - - - -%
NON-CAPITALIZED ASSETS 58 - 8,400 400 - - - (8,400) (100%)
Total 2,881,598 1,122,369 1,441,736 1,127,097 1,493,497 75,748 1,569,245 127,509 9%
net cost $ 147,571 $ 173,741 $ (423) $ 1,051,811 $ (62,240) $ 75,748 $ 13,508 $ 13,931 (3293%)
HCBOC 051226 Pg. 120
transPortatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 119
HCBOC 051226 Pg. 121
Non-Departmental
Functional Area
HCBOC 051226 Pg. 122
Harnett County, North Carolina | Recommended Budget 2026-2027 121 non-dePartMental FunctIonal areaexpansion & other notes
difference between FY 2026 and FY 2027: The FY 2026 Original Budget
amount for contingency was $7,321,341. As funds have been moved out
of contingency into other departments, the Recommended Budget amount
has been reduced to reflect these transfers. If the FY 2027 approved amount
was compared with the original budget, the variance would be $968,655
and the percent decrease would be 13%.
contingency
Amounts are budgeted in contingency to avoid inflating department budgets for “what-if” situations. For example, in the past the Emergency Services
budget included $50,000 for a debris removal contract in case a natural disaster occurred requiring this service.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
INTERFUND / BUDGETARY - - 6,815,852 - 6,352,686 - 6,352,686 (463,166) (7%)
Total - - 6,815,852 - 6,352,686 - 6,352,686 (463,166) (7%)
net cost $ - $ - $ 6,815,852 $ - $ 6,352,686 $ - $ 6,352,686 $ (463,166) (7%)
HCBOC 051226 Pg. 123
122 Harnett County, North Carolina | Recommended Budget 2026-2027
non-dePartMental FunctIonal areaexpansion & other notes
Transfers include:
>Debt Service Fund - $17,000,000
>Harnett County Schools Debt Fund - $12,225,299
>Harnett County - $4,774,701
>Harnett County Schools Capital Reserve Fund - $2,421,528
>Capital Maintenance as identified in Capital Improvements Program
- $1,400,000
>Capital Outlay - $1,021,528
>Parks & Recreation Capital Reserve Fund - $300,000
>Park Projects as identified in Capital Improvements Program -
$200,000
>Greenway Fund - $100,000
>Sheriff’s Capital Reserve Fund - $325,000
Transfers to debt and capital Improvements
Transfers are made to special revenue funds to meet statutory obligations, such as the transfer to the Revaluation Fund, to meet debt obligations and to
fund future capital needs.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
INTERFUND / BUDGETARY 18,017,337 17,930,228 15,860,281 - 20,046,528 - 20,046,528 4,186,247 26%
Total 18,017,337 17,930,228 15,860,281 - 20,046,528 - 20,046,528 4,186,247 26%
net cost $ 18,017,337 $ 17,930,228 $ 15,860,281 $ - $ 20,046,528 $ - $ 20,046,528 $ 4,186,247 26%
HCBOC 051226 Pg. 124
Enterprise Funds
HCBOC 051226 Pg. 125
124 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse FundsHarnett Regional Water Fund Summary
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES 1,297,115 10,795 800,000 850,000 850,000 - 850,000 50,000 6%
ENTERPRISE CHARGES 2,448,342 2,766,468 2,418,000 2,642,000 2,642,000 - 2,642,000 224,000 9%
FACILITY FEES 47,630,099 49,456,511 47,000,000 48,700,000 49,587,500 - 49,587,500 2,587,500 6%
MISCELLANEOUS INCOME 1,030,389 28,463,494 416,909 525,000 525,000 - 525,000 108,091 26%
INTERFUND / BUDGETARY - - 6,371,491 - - - - (6,371,491) (100%)
Total 52,405,945 80,697,268 57,006,400 52,717,000 53,604,500 - 53,604,500 (3,401,900) (6%)
expenses
SALARIES & BENEFITS 9,899,089 15,811,960 12,586,524 12,612,251 12,829,620 490,591 13,320,211 733,687 6%
PROFESSIONAL SERVICES 519,520 577,354 1,899,245 1,505,610 1,505,610 - 1,505,610 (393,635) (21%)
SUPPLIES & MATERIALS 6,306,537 7,137,248 9,443,765 9,814,950 9,679,950 90,000 9,769,950 326,185 3%
CURRENT SERVICES 11,789,354 13,255,077 15,632,842 16,481,281 16,556,281 - 16,556,281 923,439 6%
FIXED CHARGES 18,661,638 19,618,379 5,638,666 5,711,826 5,957,886 - 5,957,886 319,220 6%
CAPITAL OUTLAY 1,778,706 2,737 1,220,103 2,063,393 568,981 1,397,891 1,966,872 746,769 61%
NON-CAPITALIZED ASSETS 109,512 154,780 241,875 289,470 263,470 26,000 289,470 47,595 20%
INTERFUND / BUDGETARY 5,099,661 4,431,507 10,343,380 4,238,219 4,238,220 - 4,238,220 (6,105,160) (59%)
Total 54,164,017 60,989,042 57,006,400 52,717,000 51,600,018 2,004,482 53,604,500 (3,401,900) (6%)
net cost $ 1,758,072 $ (19,708,226) $ - $ - $ (2,004,482) $ 2,004,482 $ - $ - -%
HCBOC 051226 Pg. 126
Harnett County, North Carolina | Recommended Budget 2026-2027 125 enterPrIse FundsHarnett Regional Water Fund Revenue
Revenue:
FY 24
Actual
FY 25
Actual
FY 26
Revised
FY 27
Recommended
cont
FY 27
Recommended
exp
FY 27 Total
Recommended
SERVICE CHARGES - INVEST EARNINGS 1,297,115 10,795 800,000 850,000 - 850,000
ENTR CHARGES - OTHER SERVICES 909,600 1,169,820 950,000 1,100,000 - 1,100,000
ENTR CHARGES - RETURNED CHECK 19,900 22,298 18,000 22,000 - 22,000
ENTR CHARGES - PENALTIES 1,518,842 1,574,350 1,450,000 1,520,000 - 1,520,000
FACILITY FEES - WATER 30,829,243 31,709,903 30,400,000 32,350,000 - 32,350,000
FACILITY FEES - SEWER 15,619,277 16,589,413 15,500,000 16,137,500 - 16,137,500
FACILITY FEES - ENERGY 1,181,579 1,157,195 1,100,000 1,100,000 - 1,100,000
SALE OF ASSETS 146,152 44,560 48,655 - - -
GAIN/LOSS ON ASSETS - 3,228 - - - -
CONTRIBUTIONS AND DONATIONS - 27,597,848 - - - -
INSURANCE SETTLEMENT 19,056 122,416 3,254 - - -
LEASE / RENT 211,949 232,245 205,000 205,000 - 205,000
OTHER REVENUE 653,232 463,197 160,000 320,000 - 320,000
TRANSFERS FROM - CAPITAL PROJECT - - 820,929 - - -
FUND BALANCE APPROPRIATED - - 5,550,562 - - -
Total Revenue $ 52,405,945 $ 80,697,268 $ 57,006,400 $ 53,604,500 $ - $ 53,604,500
HCBOC 051226 Pg. 127
126 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse Fundsexpansion & other notes
Fund capital costs for two replacement vehicles at Harnett Regional
Water (HRW) located at 312 W duncan Street, Lillington: Provide
funding for capital expenses and upfit costs to replace two trucks with the
Administration Division. The vehicles have excessive miles and maintenance
issues. The mission of HRW is to provide the highest quality of water and
wastewater services to the citizens of Harnett County. To provide this type
of service, staff must be provided with safe and reliable vehicles.
Net Cost: $146,500.
Harnett Regional Water – Administration
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 2,798,638 4,972,258 3,327,750 3,039,415 3,130,395 - 3,130,395 (197,355) (6%)
PROFESSIONAL SERVICES 252,266 144,569 647,245 505,000 505,000 - 505,000 (142,245) (22%)
SUPPLIES & MATERIALS 515,549 1,069,630 1,418,208 1,704,275 1,689,275 15,000 1,704,275 286,067 20%
CURRENT SERVICES 449,126 420,408 602,140 797,884 827,884 - 827,884 225,744 37%
FIXED CHARGES 16,573,427 16,980,599 2,634,410 2,623,992 2,749,488 - 2,749,488 115,078 4%
CAPITAL OUTLAY 326,813 2,737 142,042 797,002 568,981 131,500 700,481 558,439 393%
NON-CAPITALIZED ASSETS 4,235 26,027 41,000 80,300 80,300 - 80,300 39,300 96%
INTERFUND / BUDGETARY 5,099,661 4,431,507 10,343,380 4,238,219 4,238,220 - 4,238,220 (6,105,160) (59%)
Total 26,019,715 28,047,735 19,156,175 13,786,087 13,789,543 146,500 13,936,043 (5,220,132) (27%)
net cost $ 26,019,715 $ 28,047,735 $ 19,156,175 $ 13,786,087 $ 13,789,543 $ 146,500 $ 13,936,043 $ (5,220,132) (27%)
HCBOC 051226 Pg. 128
Harnett County, North Carolina | Recommended Budget 2026-2027 127 enterPrIse Fundsexpansion & other notes
Fund capital costs for the purchase of three new generators and two
replacement sewer cameras at Harnett Regional Water (HRW) located at
700 mcKinney Parkway, Lillington: Provide funding for capital expenses to
purchase three backup generators at sewer lift stations (SLS) #123, #126,
and #133. New permanent stand-by generators at these three sewer lift
stations will ensure reliable sewer service will continue in the event of
power outages in these areas. New sewer inspection cameras are needed
to maintain the department’s ability to locate and diagnose sewer backups
and structural failures.
Net Cost: $178,794.
Fund capital costs for three replacement vehicles at Harnett Regional
Water (HRW) located at 312 W duncan Street, Lillington: Provide funding
for capital expenses and upfit costs to replace three trucks with the Sewer
Collections Division. The vehicles have excessive miles and maintenance
issues. The mission of HRW is to provide the highest quality of water and
wastewater services to the citizens of Harnett County. To provide this type
of service, staff must be provided with safe and reliable vehicles.
Net Cost: $236,417.
Harnett Regional Water – Sewer collections
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,305,948 2,185,433 1,699,193 1,548,546 1,697,617 - 1,697,617 (1,576) (0%)
PROFESSIONAL SERVICES 39,829 - 189,500 185,000 185,000 - 185,000 (4,500) (2%)
SUPPLIES & MATERIALS 738,669 667,476 1,159,750 948,000 925,500 22,500 948,000 (211,750) (18%)
CURRENT SERVICES 2,437,744 2,921,027 3,040,590 3,399,874 3,399,874 - 3,399,874 359,284 12%
FIXED CHARGES 187,931 249,078 306,238 311,977 343,947 - 343,947 37,709 12%
CAPITAL OUTLAY 427,553 - 328,461 392,711 - 392,711 392,711 64,250 20%
NON-CAPITALIZED ASSETS 11,125 7,243 27,000 17,700 17,700 - 17,700 (9,300) (34%)
Total 5,148,799 6,030,257 6,750,732 6,803,808 6,569,638 415,211 6,984,849 234,117 3%
net cost $ 5,148,799 $ 6,030,257 $ 6,750,732 $ 6,803,808 $ 6,569,638 $ 415,211 $ 6,984,849 $ 234,117 3%
HCBOC 051226 Pg. 129
128 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse Fundsexpansion & other notes
Fund three full-time employees and operating costs to support Harnett
Regional Water (HRW) located at 312 W duncan Street, Lillington:
Provide funding for two Distribution System Technician Trainee (grade 17),
one Distribution System Crew Leader (grade 22), and one Sr Utility Locate
Technician (grade 19) positions and operating expenses, such as computers,
uniforms and equipment. The new positions are requested to address
service demand driven by County growth and to reduce customer wait
times for infrastructure connections. The new Sr Utility Locate Technician
will manage the daily field workflow of NC811 locate tickets, ensuring the
County meets statutory requirements for water and sewer marking. These
roles will facilitate the formation of a fourth service crew dedicated to water
and sewer taps.
Net Cost: $288,724.
Fund five reclassifications to support Harnett Regional Water (HRW)
located at 312 W duncan Street, Lillington: Provide funding to reclassify the
SCADA Technician position (grade 23) to Senior Electrical & Instrumentation
Technician (grade 25), Senior Maintenance Worker (grade 15) to Grounds
Maintenance Tech II (grade 17), two Maintenance Workers (grade 13) to
Grounds Maintenance Tech I (grade 15), and Utility Data Specialist (grade 25)
to Utility Asset Management Supervisor (grade 27). The reclassifications
are to align with expanded duties, supervisory responsibilities, and internal
equity standards. For SCADA Technician (Grade 23) to Senior Electrical &
Instrumentation Technician (grade 25) Utility Data Specialist (Grade 25) to
Utility Asset Management Supervisor (grade 27), these reclassifications
reflect a significant shift from technical execution to high-level management
and fiscal oversight. For Senior Maintenance Worker (grade 15) to Grounds
Maintenance Tech II (grade 17) and two Maintenance Workers (grade 13)
to Grounds Maintenance Tech I (grade 15), these reclassifications are
requested to establish internal equity across county departments. These
reclassifications address the growth in technical and supervisory demands
within Harnett Regional Water.
Net Cost: $29,784.
Harnett Regional Water – Water distribution
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,716,747 2,163,549 2,262,879 2,545,396 2,490,784 335,969 2,826,753 563,874 25%
PROFESSIONAL SERVICES 74,673 65,447 500,000 352,500 352,500 - 352,500 (147,500) (30%)
SUPPLIES & MATERIALS 903,096 978,413 1,589,200 1,625,400 1,587,900 37,500 1,625,400 36,200 2%
CURRENT SERVICES 2,466,647 3,135,833 3,729,219 3,721,614 3,821,614 - 3,821,614 92,395 2%
FIXED CHARGES 366,170 397,565 387,836 408,379 428,021 - 428,021 40,185 10%
CAPITAL OUTLAY 706,341 - 512,100 778,780 - 778,780 778,780 266,680 52%
NON-CAPITALIZED ASSETS 68,198 65,105 73,715 79,700 53,700 26,000 79,700 5,985 8%
Total 6,301,872 6,805,912 9,054,949 9,511,769 8,734,519 1,178,249 9,912,768 857,819 9%
net cost $ 6,301,872 $ 6,805,912 $ 9,054,949 $ 9,511,769 $ 8,734,519 $ 1,178,249 $ 9,912,768 $ 857,819 9%
HCBOC 051226 Pg. 130
Harnett County, North Carolina | Recommended Budget 2026-2027 129 enterPrIse FundsFund two special salary adjustments to support Harnett Regional Water
(HRW) located at 312 W duncan Street, Lillington: Provide funding for
a 5% salary adjustment for the Utility Maintenance Supervisor (grade
27) and a 10% salary adjustment for the Distribution and Collections
Supervisor (grade 25). The request for salary adjustments is to maintain
appropriate supervisory pay differentials, recognize expanded regulatory
responsibilities (ORC), and compensate for drastic growth in managerial
scope.
Net Cost: $17,461.
Fund capital costs for three new and three replacement vehicles at
Harnett Regional Water (HRW) located at 312 W duncan Street,
Lillington: Provide funding for capital expenses to purchase a service
truck, a locate truck, and a dump truck for the new requested crew and
to replace three trucks with the Water Distribution Division. The vehicles
have excessive miles and maintenance issues. The mission of HRW is to
provide the highest quality of water and wastewater services to the
citizens of Harnett County. To provide this type of service, staff must be
provided with safe and reliable vehicles.
Net Cost: $459,280.
Fund capital costs for new and replacement equipment at
Harnett Regional Water (HRW) located at 312 W duncan Street,
Lillington: Provide funding for capital expenses to purchase a new
mini excavator, two tandem trailers, a vac trailer, two air compressors,
and a replacement mini excavator. The new equipment is needed to
enhance the Distribution Division’s capacity to manage growth, reduce
service backlogs, and improve the efficiency of infrastructure repairs.
Net Cost: $383,000.
HCBOC 051226 Pg. 131
130 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse Fundsexpansion & other notes
Fund two full-time employees and operating costs to support Harnett
Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide
funding for one Water Treatment Plant Trainee (grade 20) and one Assistant
Laboratory Analyst (grade 19) and operating expenses, such as computers,
uniforms and equipment. The Water Treatment Plant division operates
with only one employee per shift. For the safety of personnel, a second
Water Treatment Plant Trainee is needed to provide immediate assistance
and coordination in the event of an accident, medical emergency, or facility
failure. Hiring at the Trainee level allows the department to develop a
pipeline of certified operators. The Laboratory Analyst position is needed
because the county’s two primary Lab Analysts are nearing retirement—
one is eligible immediately and the other within five years. This position is
critical to facilitate knowledge transfer and ensure the County is not left
without certified laboratory expertise.
Net Cost: $149,019.
Harnett Regional Water – Water Treatment Plant
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,589,359 2,410,780 2,022,500 2,172,365 2,188,138 149,019 2,337,157 314,657 16%
PROFESSIONAL SERVICES 66,542 282,641 394,500 350,000 350,000 -350,000 (44,500)(11%)
SUPPLIES & MATERIALS 3,407,631 3,636,361 4,082,295 4,354,800 4,309,800 -4,309,800 227,505 6%
CURRENT SERVICES 3,262,761 4,013,313 4,503,403 4,605,956 4,605,956 -4,605,956 102,553 2%
FIXED CHARGES 695,442 751,708 836,317 885,807 913,621 -913,621 77,304 9%
CAPITAL OUTLAY 63,723 ---- ----%
NON-CAPITALIZED ASSETS 9,713 24,463 29,960 47,070 47,070 -47,070 17,110 57%
Total 9,095,171 11,119,266 11,868,975 12,415,998 12,414,585 149,019 12,563,604 694,629 6%
net cost $ 9,095,171 $ 11,119,266 $ 11,868,975 $ 12,415,998 $ 12,414,585 $ 149,019 $ 12,563,604 $ 694,629 6%
HCBOC 051226 Pg. 132
Harnett County, North Carolina | Recommended Budget 2026-2027 131 enterPrIse Fundsexpansion & other notes
Fund capital costs for one replacement vehicle at Harnett Regional Water
(HRW) located at 312 W duncan Street, Lillington: Provide funding for
capital expenses and upfit costs to replace a truck at the North Harnett
Wastewater Treatment Plant. The vehicle has excessive miles and
maintenance issues. The mission of HRW is to provide the highest quality of
water and wastewater services to the citizens of Harnett County. To provide
this type of service, staff must be provided with safe and reliable vehicles.
Net Cost: $54,700.
Fund a reclassification to support Harnett Regional Water (HRW) located
at 312 W duncan Street, Lillington: Provide funding to reclassify the Plant
Maintenance Technician IV position (grade 22) to Senior Plant Maintenance
Technician (grade 23). The reclassification is requested to align the
position’s classification with its expanded supervisory duties, budgetary
responsibilities, and specialized technical oversight. As Harnett Regional
Water’s infrastructure has expanded, the technical complexity and volume
of responsibilities for this role have grown.
Net Cost: $5,603.
Harnett Regional Water – north Harnett Wastewater Treatment Plant
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,163,445 1,781,087 1,514,000 1,528,018 1,563,345 5,603 1,568,948 54,948 4%
PROFESSIONAL SERVICES 45,325 51,567 80,500 68,110 68,110 - 68,110 (12,390) (15%)
SUPPLIES & MATERIALS 451,119 479,463 753,462 701,325 693,825 7,500 701,325 (52,137) (7%)
CURRENT SERVICES 1,619,879 1,323,324 1,702,150 1,947,937 1,892,937 - 1,892,937 190,787 11%
FIXED CHARGES 427,645 648,426 836,026 874,985 900,623 - 900,623 64,597 8%
CAPITAL OUTLAY 67,109 - 86,400 47,200 - 47,200 47,200 (39,200) (45%)
NON-CAPITALIZED ASSETS 11,243 14,343 29,500 28,500 28,500 - 28,500 (1,000) (3%)
Total 3,785,765 4,298,210 5,002,038 5,196,075 5,147,340 60,303 5,207,643 205,605 4%
net cost $ 3,785,765 $ 4,298,210 $ 5,002,038 $ 5,196,075 $ 5,147,340 $ 60,303 $ 5,207,643 $ 205,605 4%
HCBOC 051226 Pg. 133
132 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse Fundsexpansion & other notes
Fund capital costs for one replacement vehicle at Harnett Regional Water
(HRW) located at 312 W duncan Street, Lillington: Provide funding for
capital expenses and upfit costs to replace a truck at the South Harnett
Wastewater Treatment Plant. The vehicle has excessive miles and
maintenance issues. The mission of HRW is to provide the highest quality of
water and wastewater services to the citizens of Harnett County. To provide
this type of service, staff must be provided with safe and reliable vehicles.
Net Cost: $55,200.
Harnett Regional Water – South Harnett Wastewater Treatment Plant
The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the
surrounding region at the most economical cost while promoting conservation and protecting the environment.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 1,249,228 2,215,067 1,661,753 1,670,697 1,634,751 - 1,634,751 (27,002) (2%)
PROFESSIONAL SERVICES 40,885 33,130 87,500 45,000 45,000 - 45,000 (42,500) (49%)
SUPPLIES & MATERIALS 290,473 305,905 440,850 481,150 473,650 7,500 481,150 40,300 9%
CURRENT SERVICES 1,553,197 1,441,172 2,055,340 2,008,016 2,008,016 - 2,008,016 (47,324) (2%)
FIXED CHARGES 411,023 591,003 637,839 606,686 622,186 - 622,186 (15,653) (2%)
CAPITAL OUTLAY 187,167 - 151,100 47,700 - 47,700 47,700 (103,400) (68%)
NON-CAPITALIZED ASSETS 4,998 17,599 40,700 36,200 36,200 - 36,200 (4,500) (11%)
Total 3,736,971 4,603,876 5,075,082 4,895,449 4,819,803 55,200 4,875,003 (200,079) (4%)
net cost $ 3,736,971 $ 4,603,876 $ 5,075,082 $ 4,895,449 $ 4,819,803 $ 55,200 $ 4,875,003 $ (200,079) (4%)
HCBOC 051226 Pg. 134
Harnett County, North Carolina | Recommended Budget 2026-2027 133 enterPrIse FundsHarnett Regional Water – Retiree Insurance
The Harnett Regional Water (HRW) Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical
benefits and Medicare supplement reimbursements for eligible HRW county retirees as directed by the County’s Personnel Ordinance.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
expenses
SALARIES & BENEFITS 75,724 83,786 98,449 107,814 124,590 - 124,590 26,141 27%
Total 75,724 83,786 98,449 107,814 124,590 - 124,590 26,141 27%
net cost $ 75,724 $ 83,786 $ 98,449 $ 107,814 $ 124,590 $ - $ 124,590 $ 26,141 27%
HCBOC 051226 Pg. 135
134 Harnett County, North Carolina | Recommended Budget 2026-2027
enterPrIse Fundsexpansion & other notes
Fund a salary adjustment to support Solid Waste located at 1086 Poplar
drive, Spring Lake: Provide funding for a 10% salary adjustment for a
Solid Waste Crew Leader at Anderson Creek Landfill. The role at Anderson
Creek has evolved to require significant autonomy and a dual focus on
field operations and administrative management. A 10% adjustment is
necessary to bring this position to the appropriate job rate. This increase
accounts for the increased responsibility and regulatory risk management.
Net Cost: $6,869.
Solid Waste Fund
It is the mission of the Harnett County Solid Waste Department to be an innovative and responsive organization that aggressively provides environmentally
sound and fiscally responsible waste management all while educating the public on responsible long term waste management practices and systems.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TAXES - AD VALOREM - - - 375,000 - - - - -%
RESTRICTED REVENUE 418,366 453,884 375,000 - 375,000 - 375,000 - -%
SERVICE CHARGES 8,173 7,594 - - - - - - -%
ENTERPRISE CHARGES 3,472,432 3,709,664 3,846,373 3,846,373 4,014,000 - 4,014,000 167,627 4%
FACILITY FEES 4,919,568 5,084,523 4,983,554 4,983,554 5,422,210 - 5,422,210 438,656 9%
MISCELLANEOUS INCOME 109,717 76,388 143,511 100,000 100,000 - 100,000 (43,511) (30%)
Total 8,928,256 9,332,053 9,348,438 9,304,927 9,911,210 - 9,911,210 562,772 6%
expenses
SALARIES & BENEFITS 1,298,524 1,969,852 1,736,113 78,300 1,784,775 6,869 1,791,644 55,531 3%
PROFESSIONAL SERVICES 147,696 124,973 229,000 250,000 250,000 - 250,000 21,000 9%
SUPPLIES & MATERIALS 153,421 207,804 536,155 542,817 476,072 - 476,072 (60,083) (11%)
CURRENT SERVICES 1,154,811 1,233,868 1,061,800 1,086,486 1,094,738 - 1,094,738 32,938 3%
FIXED CHARGES 4,733,695 5,641,429 5,329,551 5,292,823 5,757,146 - 5,757,146 427,595 8%
CAPITAL OUTLAY - 26 50,711 - - - - (50,711) (100%)
NON-CAPITALIZED ASSETS 9,341 16,027 17,142 16,735 16,735 - 16,735 (407) (2%)
INTERFUND / BUDGETARY 1,636,229 841,513 387,966 - 524,875 - 524,875 136,909 35%
Total 9,133,717 10,035,492 9,348,438 7,267,161 9,904,341 6,869 9,911,210 562,772 6%
net cost $ 205,461 $ 703,439 $ - $ (2,037,766) $ (6,869) $ 6,869 $ - $ - -%
HCBOC 051226 Pg. 136
Harnett County, North Carolina | Recommended Budget 2026-2027 135 enterPrIse FundsSolid Waste Revenues
Revenue:
FY 24
Actual
FY 25
Actual
FY 26
Revised
FY 27
Recommended
cont
FY 27
Recommended
exp
FY 27 Total
Recommended
RESTRICTED - STATE 418,366 453,884 375,000 375,000 - 375,000
SERVICE CHARGES - INDIRECT COST - 6,858 - - - -
SERVICE CHARGES - INVEST EARNINGS 8,173 736 - - - -
ENTR CHARGES - OTHER SERVICES 3,458,307 3,693,989 3,832,373 4,000,000 - 4,000,000
ENTR CHARGES - SPECIAL CHARGES 14,125 15,600 14,000 14,000 - 14,000
ENTR CHARGES - RETURNED CHECK - 75 - - - -
FACILITY FEES - SW - CURRENT 4,886,580 5,043,736 4,950,554 5,387,210 - 5,387,210
FACILITY FEES - SW - PRIOR 32,988 40,787 33,000 35,000 - 35,000
SALE OF MATERIALS AND SCRAP 109,253 75,136 100,000 100,000 - 100,000
SALE OF ASSETS - - 43,511 - - -
INSURANCE SETTLEMENT - 837 - - - -
OTHER REVENUE 464 415 - - - -
Total Revenue $ 8,928,256 $ 9,332,053 $ 9,348,438 $ 9,911,210 $ - $ 9,911,210
HCBOC 051226 Pg. 137
enterPrIse Funds136 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 138
Other Funds
HCBOC 051226 Pg. 139
138 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
$1,400,000 to fund the CIP school maintenance fund.
capital Reserve Funds
Capital Reserve Funds account for financial resources that are earmarked for future capital needs.
Board of education capital Reserve
This fund accounts for the expenditures and revenues directly associated with the capital purchases of the Harnett County Schools. Please refer to the
Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further
details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM -
GENERAL 2,453,056 1,431,528 - - 2,421,528 - 2,421,528 2,421,528 -%
TRANSFERS FROM - CAPITAL PROJECT - - 6,727,590 - - - - (6,727,590) (100%)
FUND BALANCE APPROPRIATED - - 4,369,247 - - - - (4,369,247) (100%)
Total 2,453,056 1,431,528 11,096,837 - 2,421,528 - 2,421,528 (8,675,309) (78%)
expenses
CAPITAL OUTLAY 568,773 - 8,896,837 - 1,021,528 - 1,021,528 (7,875,309) (89%)
EDUCATION 1,246,526 - 2,200,000 - 1,400,000 - 1,400,000 (800,000) (36%)
Total 1,815,299 - 11,096,837 - 2,421,528 - 2,421,528 (8,675,309) (78%)
net cost $ (637,757) $ (1,431,528) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 140
Harnett County, North Carolina | Recommended Budget 2026-2027 139 other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
$1,648,081 to fund the Miriello Renovation project, which was approved
in the FY 2027-2033 Capital Improvements Plan.
central carolina community college capital Reserve
This fund accounts for the expenditures and revenues directly associated with the capital purchases of Central Carolina Community College. Please refer
to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for
further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - GENERAL 589,000 589,000 - - - 589,000 589,000 589,000 -%
TRANSFERS FROM - CAPITAL RESERVE 210,000 - 350,000 - - - - (350,000) (100%)
FUND BALANCE
APPROPRIATED - - 589,000 - 1,648,081 1,059,081 2,707,162 2,118,162 360%
Total 799,000 589,000 939,000 - 1,648,081 1,648,081 3,296,162 2,357,162 251%
expenses
CAPITAL OUTLAY - - 350,000 - - - - (350,000) (100%)
EDUCATION - 231,725 589,000 - 1,648,081 1,648,081 3,296,162 2,707,162 460%
Total - 231,725 939,000 - 1,648,081 1,648,081 3,296,162 2,357,162 251%
net cost $ (799,000) $ (357,275) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 141
140 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundseconomic development capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Economic Department.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS 3,000,000 94,850 - - - - - - -%
OTHER REVENUE - 3,250 - - - - - - -%
TRANSFERS FROM - GENERAL - 100,000 - - - - - - -%
FUND BALANCE APPROPRIATED - - 598,233 - - - - (598,233) (100%)
Total 3,000,000 198,100 598,233 - - - - (598,233) (100%)
expenses
PROFESSIONAL SERVICES 11,739 4,596,617 598,233 - - - - (598,233) (100%)
CAPITAL OUTLAY - 2,820,615 - - - - - - -%
Total 11,739 7,417,232 598,233 - - - - (598,233) (100%)
net cost $ (2,988,261) $ 7,219,132 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 142
Harnett County, North Carolina | Recommended Budget 2026-2027 141 other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
funding for the following capital items, which were approved in the FY
2027-2033 Capital Improvements Program:
>Replacement of a Convalescent Transport Unit ($140,357)
>Replacement of one Emergency Transport Units ($288,419)
>Cardiac Monitors ($1,305,077)
Due to supply chain issues, two Emergency Transport Units that were
budgeted in FY 2026 will now be purchased in FY 2027.
>Replacement of two Emergency Transport Units ($541,171) - estimated
arrival July 2026 and May 2027
Due to delays, the County Morgue will now be constructed in FY 2027
($396,100).
emergency Services capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Emergency Services Department.
Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners
for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 184,470 - - - - - - - -%
SERVICE CHARGES - INVEST EARNINGS 646,100 - - - - - - - -%
SALE OF ASSETS 43,347 88,706 - - - - - - -%
TRANSFERS FROM - GENERAL 1,100,000 850,000 - - - - - - -%
FUND BALANCE
APPROPRIATED - - 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62%
Total 1,973,917 938,706 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62%
expenses
CAPITAL OUTLAY 793,395 569,054 1,226,803 - 2,671,124 - 2,671,124 1,444,321 118%
INTERFUND / BUDGETARY - - 423,155 - - - - (423,155) (100%)
Total 793,395 569,054 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62%
net cost $ (1,180,522) $ (369,652) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 143
142 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
funding for the following capital items, which were approved in the FY
2027-2033 Capital Improvements Program:
>Provides funding for the Highland Road Extension Project - grant match
($500,000)
>Provides funding for feasibility studies for Emergency Services
warehouse and additional office space, HARTS building expansion, and
Parks & Recreation/Library at Anderson Creek Park ($250,000)
General Government capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for various Harnett County departments (unless otherwise
noted). Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of
Commissioners for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS 3,501,773 7,022,353 462,245 - - - - (462,245) (100%)
TRANSFERS FROM - GENERAL - 775,000 - - - - - - -%
TRANSFERS FROM -
SPECIAL REVENUE - 7,042,804 - - - - - - -%
TRANSFERS FROM -
CAPITAL PROJECT 71,187 34,806 - - - - - - -%
FUND BALANCE APPROPRIATED - - 12,817,804 - 750,000 - 750,000 (12,067,804) (94%)
Total 3,572,960 14,874,963 13,280,049 - 750,000 - 750,000 (12,530,049) (94%)
expenses
PROFESSIONAL SERVICES 274,570 117,218 500,245 - 750,000 - 750,000 249,755 50%
SUPPLIES & MATERIALS 36,942 2,820 40,000 - - - - (40,000) (100%)
CURRENT SERVICES 9,489 - - - - - - - -%
FIXED CHARGES - 600 750,000 - - - - (750,000) (100%)
CAPITAL OUTLAY 9,465 208,593 - - - - - - -%
NON-CAPITALIZED ASSETS 25,229 21,070 22,000 - - - - (22,000) (100%)
INTERFUND / BUDGETARY 210,000 5,113,232 11,967,804 - - - - (11,967,804) (100%)
Total 565,695 5,463,533 13,280,049 - 750,000 - 750,000 (12,530,049) (94%)
net cost $ (3,007,265) $ (9,411,430) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 144
Harnett County, North Carolina | Recommended Budget 2026-2027 143 other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
$500,000 to fund various facilities’ maintenance projects.
Facilities maintenance capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for improvements to Harnett County facilities. Please
refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners
for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 287,301 257,628 - - - - - - -%
SERVICE CHARGES - INVEST EARNINGS 1,000,000 500,000 - - - - - - -%
TRANSFERS FROM -
GENERAL 500,000 500,000 - - - - - - -%
FUND BALANCE
APPROPRIATED - - 500,000 - 500,000 - 500,000 - -%
Total 1,787,301 1,257,628 500,000 - 500,000 - 500,000 - -%
expenses
CURRENT SERVICES 750,819 389,561 500,000 - 500,000 - 500,000 - -%
Total 750,819 389,561 500,000 - 500,000 - 500,000 - -%
net cost $ (1,036,482) $ (868,067) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 145
144 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
$135,000 to fund vehicle purchases.
The recommended funding:
>Vehicle Camera System Replacement (27 vehicles) - $85,740
Harnett Area Rural Transit System (HARTS) capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for vehicles for HARTS. Please refer to the Harnett County
Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - GENERAL -120,000 - - -----%
TRANSFERS FROM -
SPECIAL REVENUE -500,000 - - -----%
FUND BALANCE APPROPRIATED - - 117,600 -220,740 -220,740 103,140 88%
Total -620,000 117,600 -220,740 -220,740 103,140 88%
expenses
CAPITAL OUTLAY -112,899 111,400 -135,000 -135,000 23,600 21%
NON-CAPITALIZED ASSETS --6,200 --85,740 85,740 79,540 1283%
Total -112,899 117,600 -135,000 85,740 220,740 103,140 88%
net cost $-$(507,101) $-$-$(85,740) $ 85,740 $-$--%
HCBOC 051226 Pg. 146
Harnett County, North Carolina | Recommended Budget 2026-2027 145 other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
$326,000 to fund the purchase of the Bookmobile. The Bookmobile is
expected to be delivered in July 2027.
Library capital Reserve
This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Public Library and branches.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - FEDERAL - - 200,000 - 100,000 - 100,000 (100,000) (50%)
RESTRICTED - LOCAL 93,512 72,982 - - - - - - -%
SERVICE CHARGES -
INVEST EARNINGS 60,422 50,000 - - - - - - -%
FUND BALANCE
APPROPRIATED - - 260,258 81,500 226,000 - 226,000 (34,258) (13%)
Total 153,934 122,982 460,258 81,500 326,000 - 326,000 (134,258) (29%)
expenses
CURRENT SERVICES - 4,800 - - - - - - -%
CAPITAL OUTLAY - - 460,258 81,500 326,000 - 326,000 (134,258) (29%)
NON-CAPITALIZED ASSETS - 41,979 - - - - - - -%
Total - 46,779 460,258 81,500 326,000 - 326,000 (134,258) (29%)
net cost $ (153,934) $ (76,203) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 147
146 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
funding for the following capital items, which were approved in the FY
2027-2033 Capital Improvements Program:
>Cape Fear Shiner Park Development Phase 2 ($336,821)
>Greenway Allocation ($100,000)
>Ballfield Lights Project ($235,000)
Parks & Recreation capital Reserve
This fund is used to account for the expenditures and revenues directly associated with capital purchases for improvements to the County’s parks and
other recreation facilities. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett
County Board of Commissioners for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS 939,400 500,000 - - - - - - -%
OTHER REVENUE - 50,000 - - - - - - -%
TRANSFERS FROM - GENERAL 331,000 1,300,000 - - 300,000 - 300,000 300,000 -%
FUND BALANCE APPROPRIATED - - 1,377,513 - 371,821 - 371,821 (1,005,692) (73%)
Total 1,270,400 1,850,000 1,377,513 - 671,821 - 671,821 (705,692) (51%)
expenses
PROFESSIONAL SERVICES 75,948 95,739 240,187 - - - - (240,187) (100%)
SUPPLIES & MATERIALS 10,399 15,870 53,200 - - - - (53,200) (100%)
CURRENT SERVICES 66,719 18,372 20,000 - - - - (20,000) (100%)
FIXED CHARGES - - 2,580 - - - - (2,580) (100%)
CAPITAL OUTLAY 23,381 - 160,612 - 235,000 - 235,000 74,388 46%
NON-CAPITALIZED ASSETS 45,306 7,431 9,900 - - - - (9,900) (100%)
INTERFUND / BUDGETARY 73,500 528,279 891,034 - 436,821 - 436,821 (454,213) (51%)
Total 295,253 665,691 1,377,513 - 671,821 - 671,821 (705,692) (51%)
net cost $ (975,147) $ (1,184,309) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 148
Harnett County, North Carolina | Recommended Budget 2026-2027 147 other Fundsexpansion & other notes
capital Improvements Program Funding: The FY 2027 budget includes
funding for capital items needed by the Sheriff’s Office.
Sheriff’s capital Reserve
This fund is used to account for the expenditures and revenues directly associated with the capital purchases for the Harnett County Sheriff’s. Please
refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners
for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS 724,700 650,000 400,000 - - - - (400,000) (100%)
SALE OF ASSETS 21,856 55,587 - - - - - - -%
INSURANCE SETTLEMENT 29,628 78,927 - - - - - - -%
TRANSFERS FROM -
GENERAL 874,700 650,000 224,700 - 325,000 - 325,000 100,300 45%
FUND BALANCE APPROPRIATED - - 1,222,633 - - - - (1,222,633) (100%)
Total 1,650,884 1,434,514 1,847,333 - 325,000 - 325,000 (1,522,333) (82%)
expenses
CAPITAL OUTLAY 1,470,709 633,647 1,847,333 750,000 - - - (1,847,333) (100%)
INTERFUND / BUDGETARY - - - - 325,000 - 325,000 325,000 -%
Total 1,470,709 633,647 1,847,333 750,000 325,000 - 325,000 (1,522,333) (82%)
net cost $ (180,175) $ (800,867) $ - $ 750,000 $ - $ - $ - $ - -%
HCBOC 051226 Pg. 149
148 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsSolid Waste Post closure Fund
This fund is used to account for any necessary activity associated with maintenance and monitoring functions of the Dunn-Erwin and Anderson Creek
municipal landfill facilities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - ENTERPRISE 251,591 251,591 251,591 - 400,000 - 400,000 148,409 59%
Total 251,591 251,591 251,591 - 400,000 - 400,000 148,409 59%
expenses
PROFESSIONAL SERVICES - - 251,591 - 400,000 - 400,000 148,409 59%
Total - - 251,591 - 400,000 - 400,000 148,409 59%
net cost $ (251,591) $ (251,591) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 150
Harnett County, North Carolina | Recommended Budget 2026-2027 149 other FundsSolid Waste capital Reserve Fund
This fund accounts for the expenditures and revenues directly associated with capital purchases for the Solid Waste enterprise fund. Please refer to the
Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further
details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - ENTERPRISE 1,233,188 443,272 - - - - - - -%
FUND BALANCE APPROPRIATED - - 900,000 - - - - (900,000) (100%)
Total 1,233,188 443,272 900,000 - - - - (900,000) (100%)
expenses
CAPITAL OUTLAY - - 900,000 - - - - (900,000) (100%)
INTERFUND / BUDGETARY - 1,342,237 - - - - - - -%
Total - 1,342,237 900,000 - - - - (900,000) (100%)
net cost $ (1,233,188) $ 898,965 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 151
150 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsexpansion & other notes
The recommended funding includes:
>Provides funding for the hangar office upfit project, which is being
carried over to FY 2027 ($25,000)
>Provides funding for the new maintenance building, which is being
carried over to FY 2027 ($55,000)
Transportation capital Reserve
This fund accounts for capital projects and purchases for Harnett Regional Jetport. Please refer to the Harnett County Approved 2027-2033 Capital
Improvements Program document approved by the Harnett County Board of Commissioners for further details.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
OTHER REVENUE - 360 - - - - - - -%
TRANSFERS FROM - GENERAL - - 435,000 - - - - (435,000) (100%)
TRANSFERS FROM -
CAPITAL PROJECT - 7 - - - - - - -%
TRANSFERS FROM -
CAPITAL RESERVE - - 80,000 - - - - (80,000) (100%)
FUND BALANCE APPROPRIATED - - 150,000 - 80,000 - 80,000 (70,000) (47%)
Total - 367 665,000 - 80,000 - 80,000 (585,000) (88%)
expenses
CAPITAL OUTLAY - - 665,000 - 80,000 - 80,000 (585,000) (88%)
INTERFUND / BUDGETARY (6,000,000) - - - - - - - -%
Total (6,000,000) - 665,000 - 80,000 - 80,000 (585,000) (88%)
net cost $ (6,000,000) $ (367) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 152
Harnett County, North Carolina | Recommended Budget 2026-2027 151 other Fundsdebt Service Funds
Debt Service funds account for the debt obligations of the County’s three major operating funds: General, Harnett Regional Water, and Solid Waste.
General Government debt Service Fund
This fund accounts for the expenditures and revenues directly associated with general government debt obligations of the County.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS 273,119 395,433 - - - - - - -%
OTHER FINANCING SOURCES - - 3,000 - - - - (3,000) (100%)
TRANSFERS FROM -
GENERAL 4,897,823 4,774,701 4,814,482 4,774,701 4,774,701 - 4,774,701 (39,781) (1%)
TRANSFERS FROM -
SPECIAL REVENUE - - 98,091 - - - - (98,091) (100%)
Total 5,170,942 5,170,134 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%)
expenses
DEBT SERVICE 4,894,323 4,780,590 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%)
INTERFUND / BUDGETARY 18,561,508 - - - - - - - -%
Total 23,455,831 4,780,590 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%)
net cost $ 18,284,889 $ (389,544) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 153
152 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsBoard of education debt Service Fund
This fund accounts for the expenditures and revenues directly associated with general government debt obligations of Harnett County Schools.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
ARTICLE 40 SALES TAX 3,133,017 3,236,402 2,415,182 2,415,182 2,415,182 - 2,415,182 - -%
ARTICLE 42 SALES TAX 6,266,034 6,472,805 5,244,640 5,244,640 5,244,640 - 5,244,640 - -%
ARTICLE 46 SALES TAX 4,300,749 4,739,134 3,122,285 3,122,285 3,122,285 - 3,122,285 - -%
SERVICE CHARGES - INVEST EARNINGS 564,445 1,017,792 - - - - - - -%
TRANSFERS FROM -
GENERAL 6,102,177 6,225,299 6,225,299 6,225,299 12,225,299 - 12,225,299 6,000,000 96%
TRANSFERS FROM - DEBT
SERVICE 18,561,508 - - - - - - - -%
FUND BALANCE APPROPRIATED - - 5,382,482 4,718,165 4,718,165 - 4,718,165 (664,317) (12%)
Total 38,927,930 21,691,432 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24%
expenses
DEBT SERVICE 16,730,961 14,837,033 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24%
Total 16,730,961 14,837,033 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24%
net cost $ (22,196,969) $ (6,854,399) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 154
Harnett County, North Carolina | Recommended Budget 2026-2027 153 other FundsHarnett Regional Water debt Service Fund
This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Harnett Regional Water System and water and
sewer districts.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - ENTERPRISE 4,441,495 4,333,807 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%)
Total 4,441,495 4,333,807 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%)
expenses
DEBT SERVICE 4,437,494 (2,152,583) 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%)
Total 4,437,494 (2,152,583) 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%)
net cost $ (4,001) $ (6,486,390) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 155
154 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsSolid Waste debt Service Fund
This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Solid Waste Fund.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
TRANSFERS FROM - ENTERPRISE 151,450 146,650 136,375 - 124,875 - 124,875 (11,500) (8%)
Total 151,450 146,650 136,375 - 124,875 - 124,875 (11,500) (8%)
expenses
DEBT SERVICE 144,450 (155,992) 136,375 - 124,875 - 124,875 (11,500) (8%)
Total 144,450 (155,992) 136,375 - 124,875 - 124,875 (11,500) (8%)
net cost $ (7,000) $ (302,642) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 156
Harnett County, North Carolina | Recommended Budget 2026-2027 155 other FundsInternal Service Funds
Internal service funds account for the financing of goods and services provided by one County department to other County departments on a cost-reimbursement
basis.
dental Insurance Fund
This fund is used to account for revenues and expenses of the County’s self-insured dental coverage for County employees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES -
DEPARTMENTAL 570,910 547,247 650,000 - 655,000 - 655,000 5,000 1%
Total 570,910 547,247 650,000 - 655,000 - 655,000 5,000 1%
expenses
FIXED CHARGES 461,935 525,062 650,000 - 655,000 - 655,000 5,000 1%
Total 461,935 525,062 650,000 - 655,000 - 655,000 5,000 1%
net cost $ (108,975) $ (22,185) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 157
156 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsemployee clinic Fund
This fund accounts for the revenues and expenses of the Health Clinic operated for County employees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 186,445 170,340 251,784 - 276,351 - 276,351 24,567 10%
Total 186,445 170,340 251,784 - 276,351 - 276,351 24,567 10%
expenses
SALARIES & BENEFITS 136,604 148,856 159,228 - 186,604 - 186,604 27,376 17%
SUPPLIES & MATERIALS 36,938 39,084 51,300 48,150 48,150 - 48,150 (3,150) (6%)
CURRENT SERVICES - 1,149 300 1,572 1,572 - 1,572 1,272 424%
FIXED CHARGES 21,823 23,553 24,956 24,075 24,025 - 24,025 (931) (4%)
NON-CAPITALIZED ASSETS - - 16,000 16,000 16,000 - 16,000 - -%
Total 195,365 212,642 251,784 89,797 276,351 - 276,351 24,567 10%
net cost $ 8,920 $ 42,302 $ - $ 89,797 $ - $ - $ - $ - -%
HCBOC 051226 Pg. 158
Harnett County, North Carolina | Recommended Budget 2026-2027 157 other Fundsexpansion & other notes
The FY 2027 budget includes funding for replacement vehicles at eight
various departments: As part of the vehicle renewal program, eight vehicles
from eight departments are recommended for replacement during FY 2027.
Monthly payments from departments will begin July 1 2027. Fiscal year
2027 departments include: Information Technology, Inspections, Library,
Facilities Maintenance, Department of Social Services, Tax, Development
Services, and Parks & Recreation. The vehicles selected are part of an aged
fleet, some with high miles, all past the powertrain warranty, which also
skews resale values when sold on GovDeals (online auction platform). The
replacement program has educated departments to monitor their fleet
vehicles and be aware of annual mileage targets (12,000 miles per year).
Also, selling vehicles at five years old with approximately 60,000 miles will
minimize repairs and maximize resale value which is put back into the Fleet
replacement fund.
Net Cost: $278,460.
Fund operating expenses to establish a service contract for Fleet Vehicle
cleaning and Appearance maintenance Program: Provide funding to
establish a formal service agreement with a local car wash to provide a
routine cleaning and appearance maintenance program for approximately
Fleet Replacement Fund
This fund is used to account for the expenditures and revenues directly associated with vehicle replacements for General Fund departments, not including
public safety.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 417,816 234,530 254,748 1,360,160 980,420 - 980,420 725,672 285%
SERVICE CHARGES -
INVEST EARNINGS - 200,000 50,000 - - - - (50,000) (100%)
SALE OF ASSETS 22,360 35,289 27,776 12,000 12,000 - 12,000 (15,776) (57%)
INSURANCE SETTLEMENT - 38,582 - - - - - - -%
TRANSFERS FROM -
CAPITAL RESERVE - - 5,585,815 - - - - (5,585,815) (100%)
FUND BALANCE
APPROPRIATED - - - - 2,075,694 - 2,075,694 2,075,694 -%
Total 440,176 508,401 5,918,339 1,372,160 3,068,114 - 3,068,114 (2,850,225) (48%)
expenses
FIXED CHARGES - - 22,883 - - 7,500 7,500 (15,383) (67%)
CAPITAL OUTLAY 531,943 609,710 5,857,958 2,773,822 2,782,154 278,460 3,060,614 (2,797,344) (48%)
INTERFUND / BUDGETARY - - 37,498 - - - - (37,498) (100%)
Total 531,943 609,710 5,918,339 2,773,822 2,782,154 285,960 3,068,114 (2,850,225) (48%)
net cost $ 91,767 $ 101,309 $ - $ 1,401,662 $ (285,960) $ 285,960 $ - $ - -%
HCBOC 051226 Pg. 159
158 Harnett County, North Carolina | Recommended Budget 2026-2027
other Funds90–100 County fleet vehicles. Most fleet units will receive one professional
exterior wash per month at a discounted rate of $10. High-visibility field
vehicles, such as those used for inspections, will be enrolled in an unlimited
wash plan for $25/month. The agreement provides staff with full access
to interior cleaning tools, including vacuums, air hoses, mat stations, and
cleaning solutions. This program is expected to begin in January 2027.
Net Cost: $7,500.
HCBOC 051226 Pg. 160
Harnett County, North Carolina | Recommended Budget 2026-2027 159 other FundsFlexible Spending Fund
This fund accounts for employee pre-tax contributions that are later reimbursed for eligible medical, dental, and childcare expenses.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 368,200 394,873 400,000 - 400,000 - 400,000 - -%
Total 368,200 394,873 400,000 - 400,000 - 400,000 - -%
expenses
FIXED CHARGES 353,249 381,364 400,000 - 400,000 - 400,000 - -%
Total 353,249 381,364 400,000 - 400,000 - 400,000 - -%
net cost $ (14,951) $ (13,509) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 161
160 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsHealth Insurance Fund
This fund is used to account for revenues and expenses of the county’s self-insured medical coverage for County employees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 11,495,417 13,693,393 13,800,000 14,368,564 14,368,564 - 14,368,564 568,564 4%
RX REBATE - - - 2,500,000 2,500,000 - 2,500,000 2,500,000 -%
OTHER REVENUE 1,449,860 1,135,939 - 2,000,000 2,000,000 - 2,000,000 2,000,000 -%
FUND BALANCE
APPROPRIATED - - 1,965,890 - - - - (1,965,890) (100%)
Total 12,945,277 14,829,332 15,765,890 18,868,564 18,868,564 - 18,868,564 3,102,674 20%
expenses
PROFESSIONAL SERVICES 39,279 53,337 140,000 140,000 140,000 - 140,000 - -%
CURRENT SERVICES 4,038 4,537 5,029 5,564 5,564 - 5,564 535 11%
FIXED CHARGES 12,423,032 13,591,418 15,620,861 18,723,000 18,723,000 - 18,723,000 3,102,139 20%
Total 12,466,349 13,649,292 15,765,890 18,868,564 18,868,564 - 18,868,564 3,102,674 20%
net cost $ (478,928) $ (1,180,040) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 162
Harnett County, North Carolina | Recommended Budget 2026-2027 161 other FundsInformation Technology Fund
This fund is used to account for the activity associated with the County’s information technology needs.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 221,493 7,282 166,000 166,000 166,000 - 166,000 - -%
SERVICE CHARGES - INVEST EARNINGS 250,000 250,000 - - - - - - -%
SALE OF ASSETS 20,481 19,629 10,000 10,000 10,000 - 10,000 - -%
LEASE / RENT 947,466 1,034,619 972,790 1,102,900 1,102,900 - 1,102,900 130,110 13%
OTHER REVENUE 727,436 2,328,195 2,809,750 2,942,170 2,942,170 - 2,942,170 132,420 5%
TRANSFERS FROM -
GENERAL 350,000 - 20,800 - - - - (20,800) (100%)
FUND BALANCE APPROPRIATED - - 344,640 - - - - (344,640) (100%)
Total 2,516,876 3,639,725 4,323,980 4,221,070 4,221,070 - 4,221,070 (102,910) (2%)
expenses
SUPPLIES & MATERIALS 1,191 846 20,000 20,000 20,000 - 20,000 - -%
CURRENT SERVICES 435,034 513,108 586,680 655,940 655,940 - 655,940 69,260 12%
FIXED CHARGES 1,046,865 1,850,607 2,234,600 2,286,230 2,286,230 - 2,286,230 51,630 2%
CAPITAL OUTLAY - - 320,000 - - - - (320,000) (100%)
NON-CAPITALIZED ASSETS 445,352 469,468 1,162,700 1,102,900 1,258,900 - 1,258,900 96,200 8%
Total 1,928,442 2,834,029 4,323,980 4,065,070 4,221,070 - 4,221,070 (102,910) (2%)
net cost $ (588,434) $ (805,696) $ - $ (156,000) $ - $ - $ - $ - -%
HCBOC 051226 Pg. 163
162 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsRetiree Health Insurance Fund
This fund is used to account for revenues and expenses of the County’s self-insured medical coverage for eligible County retirees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 1,303,629 1,387,725 1,500,000 - 1,500,000 - 1,500,000 - -%
ENTR CHARGES - RETURNED CHECK 75 - - - - - - - -%
Total 1,303,704 1,387,725 1,500,000 - 1,500,000 - 1,500,000 - -%
expenses
FIXED CHARGES 1,006,285 1,469,102 1,500,000 - 1,500,000 - 1,500,000 - -%
Total 1,006,285 1,469,102 1,500,000 - 1,500,000 - 1,500,000 - -%
net cost $ (297,419) $ 81,377 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 164
Harnett County, North Carolina | Recommended Budget 2026-2027 163 other FundsRisk management Fund
This fund is used to account for revenues and expenses of the county’s self-insured risk management for County employees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 1,584,806 1,962,405 2,112,435 - 2,865,985 - 2,865,985 753,550 36%
SERVICE CHARGES - INVEST EARNINGS 500,000 - - - - - - - -%
OTHER REVENUE 3,847 - - - - - - - -%
Total 2,088,653 1,962,405 2,112,435 - 2,865,985 - 2,865,985 753,550 36%
expenses
FIXED CHARGES 1,455,955 1,675,886 2,112,435 - 2,865,985 - 2,865,985 753,550 36%
Total 1,455,955 1,675,886 2,112,435 - 2,865,985 - 2,865,985 753,550 36%
net cost $ (632,698) $ (286,519) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 165
164 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsUnemployment Insurance Fund
This fund accounts for funds set aside for unemployment claims against Harnett County processed through the NC Department of Commerce Division
of Employment Security.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 93,116 82,944 250,000 - 250,000 - 250,000 - -%
Total 93,116 82,944 250,000 - 250,000 - 250,000 - -%
expenses
SALARIES & BENEFITS 49,732 - 250,000 - 250,000 - 250,000 - -%
Total 49,732 - 250,000 - 250,000 - 250,000 - -%
net cost $ (43,384) $ (82,944) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 166
Harnett County, North Carolina | Recommended Budget 2026-2027 165 other FundsWorkers compensation Insurance Fund
This fund is used to account for revenues and expenses of the county’s self-insured workers compensation for County employees.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 543,552 602,119 850,000 - 850,000 - 850,000 - -%
FUND BALANCE APPROPRIATED - - 25,000 - 25,000 - 25,000 - -%
Total 543,552 602,119 875,000 - 875,000 - 875,000 - -%
expenses
FIXED CHARGES 516,874 939,458 875,000 - 875,000 - 875,000 - -%
Total 516,874 939,458 875,000 - 875,000 - 875,000 - -%
net cost $ (26,678) $ 337,339 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 167
166 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsSpecial Revenue Funds
Special revenue funds are used to account for specific revenues that are legally restricted for particular purposes.
American Rescue Plan Funds
This fund accounts for the funds received by the Federal government to manage the effects of the COVID-19 pandemic.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - FEDERAL 4,847,917 5,458,945 - - - - - - -%
SERVICE CHARGES -
INVEST EARNINGS 1,182,787 863,246 - - - - - - -%
Total 6,030,704 6,322,191 - - - - - - -%
expenses
CAPITAL OUTLAY 1,571,309 - - - - - - - -%
INTERFUND / BUDGETARY 3,276,608 7,542,804 - - - - - - -%
Total 4,847,917 7,542,804 - - - - - - -%
net cost $ (1,182,787) $ 1,220,613 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 168
Harnett County, North Carolina | Recommended Budget 2026-2027 167 other Fundsexpansion & other notes
The FY 2027 budget includes funding for uniforms, safety supplies,
technology equipment, and software upgrades at the Sheriff’s Office.
Asset Forfeiture Fund
This fund accounts for the revenues of assets seized as a result of criminal activity. These funds are forwarded to the County by the State for asset seizures
that result from law enforcement efforts that the Harnett County Sheriff’s Office participated in.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
OTHER REVENUE 579,883 116,520 - - - - - - -%
FUND BALANCE APPROPRIATED - - 828,050 185,000 185,000 - 185,000 (643,050) (78%)
Total 579,883 116,520 828,050 185,000 185,000 - 185,000 (643,050) (78%)
expenses
SUPPLIES & MATERIALS - - 115,000 20,000 20,000 - 20,000 (95,000) (83%)
CURRENT SERVICES - - 6,000 5,000 5,000 - 5,000 (1,000) (17%)
FIXED CHARGES 7,144 39,270 235,500 30,000 30,000 - 30,000 (205,500) (87%)
CAPITAL OUTLAY 171,566 37,264 151,909 100,000 100,000 - 100,000 (51,909) (34%)
NON-CAPITALIZED ASSETS 61,519 224,642 221,550 30,000 30,000 - 30,000 (191,550) (86%)
INTERFUND / BUDGETARY - - 98,091 - - - - (98,091) (100%)
Total 240,229 301,176 828,050 185,000 185,000 - 185,000 (643,050) (78%)
net cost $ (339,654) $ 184,656 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 169
168 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsAutomation enhancement & Preservation Fund
This fund accounts for 10 percent of fees collected in the Register of Deeds Office. These funds are required by NC statutes to be set aside and used to
finance expenditures to improve automation in the Register of Deeds Office.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - STATE - 4,714 - - - - - - -%
SERVICE CHARGES - DEPARTMENTAL 76,017 119,281 75,000 85,000 85,000 - 85,000 10,000 13%
SERVICE CHARGES -
INVEST EARNINGS 163 189 - - - - - - -%
FUND BALANCE
APPROPRIATED - - 175,166 17,200 17,200 - 17,200 (157,966) (90%)
Total 76,180 124,184 250,166 102,200 102,200 - 102,200 (147,966) (59%)
expenses
PROFESSIONAL SERVICES - 9,477 112,090 - - - - (112,090) (100%)
FIXED CHARGES 114,749 - 138,076 102,200 102,200 - 102,200 (35,876) (26%)
Total 114,749 9,477 250,166 102,200 102,200 - 102,200 (147,966) (59%)
net cost $ 38,569 $ (114,707) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 170
Harnett County, North Carolina | Recommended Budget 2026-2027 169 other Fundsconcealed Weapons Fund
This fund accounts for the proceeds of concealed weapon permits issued by the Harnett County Sheriff’s Office. These funds are used by the Harnett
County Sheriff for law enforcement activities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 96,901 92,321 100,000 - 10,000 - 10,000 (90,000) (90%)
Total 96,901 92,321 100,000 - 10,000 - 10,000 (90,000) (90%)
expenses
CURRENT SERVICES 93,915 91,601 100,000 - 10,000 - 10,000 (90,000) (90%)
Total 93,915 91,601 100,000 - 10,000 - 10,000 (90,000) (90%)
net cost $ (2,986) $ (720) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 171
170 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsemergency Response Planning Fund
This fund accounts for the expenditures and revenues related to the County’s emergency response readiness for the Harris Nuclear Power Plant. Duke
Energy provides an annual allocation for these activities.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
CONTRIBUTIONS AND DONATIONS 75,000 75,000 75,000 75,000 75,000 - 75,000 - -%
FUND BALANCE
APPROPRIATED - - 5,000 5,000 5,000 - 5,000 - -%
Total 75,000 75,000 80,000 80,000 80,000 - 80,000 - -%
expenses
SALARIES & BENEFITS 48,101 56,200 58,804 5,000 64,900 - 64,900 6,096 10%
SUPPLIES & MATERIALS 2,398 3,318 3,500 3,500 3,500 - 3,500 - -%
CURRENT SERVICES - 2,623 - 3,600 3,600 - 3,600 3,600 -%
FIXED CHARGES 16,146 15,500 15,700 8,000 8,000 - 8,000 (7,700) (49%)
NON-CAPITALIZED ASSETS 557 5,084 1,996 - - - - (1,996) (100%)
Total 67,202 82,725 80,000 20,100 80,000 - 80,000 - -%
net cost $ (7,798) $ 7,725 $ - $ (59,900) $ - $ - $ - $ - -%
HCBOC 051226 Pg. 172
Harnett County, North Carolina | Recommended Budget 2026-2027 171 other Fundsemergency Telephone Fund
This fund accounts for the surcharge billed to telephone customers, the proceeds of which are restricted to expenses related to dispatching emergency
(911) calls.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
911 CHARGES 457,539 - 387,326 528,045 528,045 - 528,045 140,719 36%
SERVICE CHARGES - INVEST EARNINGS - 3,600 - - - - - - -%
TRANSFERS FROM -
GENERAL 18,058 - - - - - - - -%
FUND BALANCE
APPROPRIATED - - 72,892 - - - - (72,892) (100%)
Total 475,597 3,600 460,218 528,045 528,045 - 528,045 67,827 15%
expenses
SUPPLIES & MATERIALS 5,031 1,608 10,000 10,000 10,000 - 10,000 - -%
CURRENT SERVICES 126,526 165,612 122,230 132,288 132,288 - 132,288 10,058 8%
FIXED CHARGES 238,181 734,590 197,988 305,757 305,757 - 305,757 107,769 54%
CAPITAL OUTLAY - - 110,000 40,000 40,000 - 40,000 (70,000) (64%)
NON-CAPITALIZED ASSETS 1,879 324,739 20,000 40,000 40,000 - 40,000 20,000 100%
Total 371,617 1,226,549 460,218 528,045 528,045 - 528,045 67,827 15%
net cost $ (103,980) $ 1,222,949 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 173
172 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsFines & Forfeitures Fund
This trust fund accounts for the collection and payment of legally restricted fines and forfeitures to the Harnett County Board of Education.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
OTHER REVENUE 119,500 282,525 350,000 - 300,000 - 300,000 (50,000) (14%)
Total 119,500 282,525 350,000 - 300,000 - 300,000 (50,000) (14%)
expenses
CURRENT SERVICES 119,500 282,510 350,000 - 300,000 - 300,000 (50,000) (14%)
Total 119,500 282,510 350,000 - 300,000 - 300,000 (50,000) (14%)
net cost $ - $ (15) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 174
Harnett County, North Carolina | Recommended Budget 2026-2027 173 other FundsHousing Preservation Fund
This fund accounts for the collection and payment of funds awarded by the US Department of Housing and Urban Development to assist with general
repairs and rehabilitation services for very-low to low-income homeowners.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - FEDERAL 203 49,202 37,898 - - - - (37,898) (100%)
Total 203 49,202 37,898 - - - - (37,898) (100%)
expenses
PROFESSIONAL SERVICES - 49,150 37,500 - - - - (37,500) (100%)
CURRENT SERVICES 203 132 398 - - - - (398) (100%)
Total 203 49,282 37,898 - - - - (37,898) (100%)
net cost $ - $ 80 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 175
174 Harnett County, North Carolina | Recommended Budget 2026-2027
other Fundsoffice of State Budget and management (oSBm) Grant Fund
This fund accounts for restricted grant funding passed through various entities from the NC Office of State Budget and Management (OSBM).
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - STATE 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%)
Total 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%)
expenses
FIXED CHARGES 1,218,338 150,273 87,868 - - - - (87,868) (100%)
CAPITAL OUTLAY - 160,300 4,305,700 - - - - (4,305,700) (100%)
Total 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%)
net cost $ - $ - $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 176
Harnett County, North Carolina | Recommended Budget 2026-2027 175 other Fundsopioid Settlement Fund
This fund accounts for the restricted funds related to the Opioid settlement. These funds are restricted for their intended purpose under the funding terms.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - OTHER 1,748,390 977,513 322,550 - 253,576 - 253,576 (68,974) (21%)
SERVICE CHARGES -
INVEST EARNINGS 83,340 121,558 - - - - - - -%
Total 1,831,730 1,099,071 322,550 - 253,576 - 253,576 (68,974) (21%)
expenses
SALARIES & BENEFITS 21,529 21,509 110,549 - 114,125 - 114,125 3,576 3%
PROFESSIONAL SERVICES - - 21,000 - - - - (21,000) (100%)
SUPPLIES & MATERIALS - 19,800 50,550 - - - - (50,550) (100%)
CURRENT SERVICES - - 1,000 - - - - (1,000) (100%)
FIXED CHARGES - 35,000 139,451 - 139,451 - 139,451 - -%
Total 21,529 76,309 322,550 - 253,576 - 253,576 (68,974) (21%)
net cost $ (1,810,201) $ (1,022,762) $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 177
176 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsRadio System Fund
This fund accounts for the revenues charged to towns and emergency response agencies for use of the County’s emergency radio system. Funds are used
to operate and maintain the radio system.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 378,216 349,122 382,524 375,076 375,076 - 375,076 (7,448) (2%)
TRANSFERS FROM -
GENERAL - 1,500 - - - - - - -%
FUND BALANCE APPROPRIATED - - 26,523 51,625 51,625 - 51,625 25,102 95%
Total 378,216 350,622 409,047 426,701 426,701 - 426,701 17,654 4%
expenses
PROFESSIONAL SERVICES 5,300 2,250 30,000 20,000 20,000 - 20,000 (10,000) (33%)
SUPPLIES & MATERIALS - 19 3,500 3,500 3,500 - 3,500 - -%
CURRENT SERVICES 128,699 86,590 180,100 141,725 141,725 - 141,725 (38,375) (21%)
FIXED CHARGES 66,183 70,315 92,547 86,476 86,476 - 86,476 (6,071) (7%)
CAPITAL OUTLAY 334,252 403,551 100,000 100,000 100,000 - 100,000 - -%
NON-CAPITALIZED ASSETS - 179,850 2,900 75,000 75,000 - 75,000 72,100 2486%
Total 534,434 742,575 409,047 426,701 426,701 - 426,701 17,654 4%
net cost $ 156,218 $ 391,953 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 178
Harnett County, North Carolina | Recommended Budget 2026-2027 177 other FundsSheriff’s execution Fund
This fund accounts for the execution revenue collected by the Sheriff’s Office, which is restricted for law enforcement purposes.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - DEPARTMENTAL 156,964 204,759 200,000 - 200,000 - 200,000 - -%
Total 156,964 204,759 200,000 - 200,000 - 200,000 - -%
expenses
CURRENT SERVICES 156,964 204,759 200,000 - 200,000 - 200,000 - -%
Total 156,964 204,759 200,000 - 200,000 - 200,000 - -%
net cost $ - $ - $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 179
178 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsRevaluation Fund
By law, the county is required to set aside annually a portion of the cost of the reappraisal of real property required by state law. This fund accounts for
the transfer from the General Fund and the expenses associated with the reappraisal. Funds required for FY 2027 will be transferred early, and amounts
will be reflected in FY 2026 Revised Budget.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
SERVICE CHARGES - INVEST EARNINGS - 1,000,000 - - - - - - -%
TRANSFERS FROM - GENERAL 751,523 - - - - - - - -%
FUND BALANCE
APPROPRIATED - - 951,523 - 800,000 - 800,000 (151,523) (16%)
Total 751,523 1,000,000 951,523 - 800,000 - 800,000 (151,523) (16%)
expenses
PROFESSIONAL SERVICES 368,691 1,176,764 951,523 - 800,000 - 800,000 (151,523) (16%)
Total 368,691 1,176,764 951,523 - 800,000 - 800,000 (151,523) (16%)
net cost $ (382,832) $ 176,764 $ - $ - $ - $ - $ - $ - -%
HCBOC 051226 Pg. 180
Harnett County, North Carolina | Recommended Budget 2026-2027 179 other FundsSpecial districts Fund
This fund accounts for the revenues of the County’s 18 fire and rescue districts and one special school district.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
AD VALOREM TAXES - REAL 11,945,293 12,734,050 13,878,045 19,273,281 19,273,281 (323,204) 18,950,077 5,072,032 37%
AD VALOREM TAXES -
MOTOR VEHICLE 1,539,561 1,822,126 1,775,248 2,029,240 2,029,240 (27,440) 2,001,800 226,552 13%
AVTAXES - REAL DELINQUENT 37,592 61,868 45,708 29,683 29,683 - 29,683 (16,025) (35%)
NC SALES TAX SPECIAL DISTRICTS 3,735,259 4,098,338 3,778,674 4,274,716 4,274,716 - 4,274,716 496,042 13%
Total 17,257,705 18,716,382 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30%
expenses
CONTRACTS & GRANTS 17,910,231 18,738,032 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30%
Total 17,910,231 18,738,032 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30%
net cost $ 652,526 $ 21,650 $ - $ - $ - $ - $ - $ - -%
expansion & other notes
The County Manager recommends the requested decrease in tax rate for one fire department. The decreases is detailed in the table below and recommended
decrease is in red.
The justifications for increases are as follows:
>Dunn/Averasboro requested a -1.5-cent tax decrease, and the manager recommends a -1.5-cent tax decrease.
The Averasboro School District is recommended at the same rate as current, 2 cents, which results in $576,103.
HCBOC 051226 Pg. 181
180 Harnett County, North Carolina | Recommended Budget 2026-2027
other FundsSpecial districts Fund
district
FY 26
Rate
FY 27
Req Rate
FY 27
App Rate
Total Revenue
FY 26
Rate Produces
Total Revenue
FY 27
Rate Produces Increase
Anderson Creek 0.110 0.110 0.110 2,592,749 2,592,749 -
Angier/Black River 0.085 0.085 0.085 2,780,905 2,780,905 -
Benhaven 0.120 0.120 0.120 2,311,438 2,311,438 -
Banner 0.120 0.120 0.120 176,209 176,209 -
Boone Trail 0.110 0.110 0.110 1,391,172 1,391,172 -
Buies Creek 0.108 0.1075 0.1075 1,249,028 1,249,028 -
Cape Fear 0.144 0.144 0.144 1,969 1,969 -
Coats/Grove 0.110 0.110 0.110 1,348,751 1,348,751 -
Crains Creek 0.110 0.110 0.110 130,372 130,372 -
Cypress Pointe 0.095 0.095 0.095 112,836 112,836 -
Duke 0.105 0.105 0.105 693,174 693,174 -
dunn/Averasboro 0.110 0.095 0.095 3,032,605 2,681,961 (350,644)
Flatbranch 0.130 0.130 0.130 958,254 958,254 -
Flatwoods 0.120 0.120 0.120 202,246 202,246 -
Godwin/Falcon 0.150 0.150 0.150 10,568 10,568 -
Northwest Harnett 0.080 0.080 0.080 2,218,554 2,218,554 -
Spout Springs 0.120 0.120 0.120 3,894,150 3,894,150 -
Summerville-Bunnlevel 0.110 0.110 0.110 1,745,810 1,745,810 -
West Area 0.130 0.130 0.130 118,619 118,619 -
West Johnston 0.120 0.120 0.120 61,408 61,408 -
Total Fire districts 25,030,817 24,680,173 (350,644)
Averasboro School District 0.020 0.020 0.020 576,103 576,103 -
HCBOC 051226 Pg. 182
Harnett County, North Carolina | Recommended Budget 2026-2027 181 other Fundsexpansion & other notes
No county funding for Veterans Treatment Court is requested in FY 2027.
Veterans Treatment court Fund
This fund accounts for the revenues and expenses of the treatment court for veterans.
Budget Summary
FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested
FY 27 Recommended cont
FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec
Revenues
RESTRICTED - FEDERAL 116,052 391,110 1,218,888 - 287,121 - 287,121 (931,767) (76%)
RESTRICTED - STATE 25,000 (21,933) - - - - - - -%
CONTRIBUTIONS AND
DONATIONS 15,571 40,735 25,240 - - - - (25,240) (100%)
FUND BALANCE
APPROPRIATED - - 73,907 - - - - (73,907) (100%)
Total 156,623 409,912 1,318,035 - 287,121 - 287,121 (1,030,914) (78%)
expenses
SALARIES & BENEFITS 7,964 8,265 56,196 - 4,000 - 4,000 (52,196) (93%)
PROFESSIONAL SERVICES 308,647 384,088 922,593 - 133,574 - 133,574 (789,019) (86%)
SUPPLIES & MATERIALS 6,030 21,722 80,326 - 15,000 - 15,000 (65,326) (81%)
CURRENT SERVICES 37,344 45,195 288,930 - 134,547 - 134,547 (154,383) (53%)
FIXED CHARGES - 7,000 - - - - - - -%
CONTRACTS & GRANTS - 10,894 - - - - - - -%
Total 359,985 477,164 1,348,045 - 287,121 - 287,121 (1,060,924) (79%)
net cost $ 203,362 $ 67,252 $ 30,010 $ - $ - $ - $ - $ (30,010) (100%)
HCBOC 051226 Pg. 183
Glossary
HCBOC 051226 Pg. 184
Harnett County, North Carolina | Recommended Budget 2026-2027 183 glossaryGlossary
Account
A basic component of the accounting ledger used to classify financial
transactions that are similar in terms of a given frame of reference, such
as purpose, object or source.
Accrual Basis
A basis of accounting in which transactions are recognized at the time they
are incurred, as opposed to when cash is received or spent
Ad Valorem Tax
Commonly referred to as property taxes, Ad Valorem taxes are levied on
both real and personal property according to the property’s valuation and
the tax rate.
Agency Fund
A fund that is a type of Fiduciary Fund. Agency Funds are custodial in
nature, used to account for funds held by the County for individuals, private
organizations, other governmental units and other funds.
Allocation
A part of a lump-sum appropriation granted by the Board of Commissioners,
which is designated for expenditure by function for specific organizational
units and/or for special purposes, activities or objects.
Amended Budget
A budget that includes authorized changes by the Board of Commissioners
to the original adopted budget.
American Rescue Plan
The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus
Package or American Rescue Plan, is a 1.9 trillion economic stimulus bill
passed by the Congress signed to speed up the country’s recovery from the
economic and health effects of the COVID-19 pandemic and the ongoing
recession.
Annual Budget
A budget covering a single fiscal year (e.g., July 1 - June 30).
Annual comprehensive Financial Report
The official annual financial report of a county. This report summarizes and
discloses the financial activity of a county and its component units for the
fiscal year. The Finance Department produces this document.
Annualize
Taking changes that occurred mid-year and calculating their cost for a full
year for the purpose of preparing an annual budget.
Amortization
(1) The gradual reduction of a debt by means of equal periodic payments
sufficient to meet current interest and liquidate the debt at maturity. (2)
The process of spreading the costs of an intangible asset over the expected
useful life of the asset. (3) The deduction of capital expenses over a
specific period of time. Similar to depreciation, it is a method of measuring
the “consumption” of the value of long-term assets like equipment and
buildings.
Appropriated Fund Balance
Amount of fund balance designated as revenue for a given fiscal year.
HCBOC 051226 Pg. 185
184 Harnett County, North Carolina | Recommended Budget 2026-2027
glossaryAppropriation
The amount of money earmarked for a projected expense legally authorized
by the Board of Commissioners. Asset: Resources owned or held by a
government that have monetary value.
Approved Budget
The budget document formally approved by the Board of Commissioners
after the required public hearing and deliberations on the Recommended
Budget. This document sets forth authorized expenditures and the means
of financing those expenditures. The approved budget is also referred to
as the adopted budget.
Assessed Valuation
The valuation set by the County for real estate and certain personal property
as a basis for levying property taxes.
Assessment
The process of determining the value of real and personal property for
taxation purposes.
Asset
A resource owned or held by a government which has monetary value.
Audit
The examination of some or all of the following items: documents, records,
reports, systems of internal control, accounting procedures, and other
evidence, for one or more of the following purposes: (a) determining the
propriety, legality, and mathematical accuracy of proposed or completed
transactions; (b) ascertaining whether all transactions have been recorded;
and (c) determining whether transactions are accurately recorded in the
accounts and in the statements drawn therefrom in accordance with
accepted accounting principles.
Authorized Positions
Employee positions that are authorized in the adopted budget to be filled
during the year.
Balanced Budget
A budget in which planned revenues are equal to planned expenditures. All
county budgets are required by the State of North Carolina to be balanced.
Benefits
Contributions made by a government to meet commitments or obligations
for employee fringe benefits. Included is the government’s share of costs
for Social Security, retirement, and medical and life insurance plans.
Bond
A long-term I.O.U. or promise to pay. It is a promise to repay a specified
amount of money (the face amount of the bond) on a particular date (the
maturity date). Bonds are primarily used to finance capital projects.
Bond Premium
Additional amount of money an investor is willing to pay for a bond due to
its rate of return. The investor is willing to pay more than the par value of
the bond because it has a higher yield.
Bond Rating
The level of credit risk as evaluated by a bond rating agency associated
with the County’s bond issue. A bond rating ranges from AAA, the highest
possible, to D, or default. The higher the County’s bond rating, the lower the
interest rate to the County on projects financed with bonds.
Bond Refinancing
The payoff and re-issuance of bonds to obtain better interest rates and/
or bond terms.
HCBOC 051226 Pg. 186
Harnett County, North Carolina | Recommended Budget 2026-2027 185 glossaryBudget
A plan of financial activity for a specified period of time (fiscal year) indicating
all planned revenues and expenses for the budget period.
Budget calendar
The schedule of key dates that a government follows in the preparation and
adoption of the budget.
Budget document
A formal document presented to the Board of Commissioners containing the
County’s financial plan for a fiscal year. The budget document is presented
in two phases – preliminary and final. The final budget document reflects
the budget as adopted by the Board of Commissioners.
Budget manual
Instructions for each annual budget process to ensure the budget is
prepared in a manner consistent with current county policies or restrictions
that may be new to each budget year.
Budget message
The County Manager’s written overview of the proposed budget addressed
to the Board of Commissioners. The budget message addresses the major
budget items, and the County’s present and expected financial condition.
Budget ordinance
The legal document adopted by the Board of Commissioners to estimate
revenues, establish appropriations, and levy taxes for a unit of government
for the coming year. It has the full force and effect of law within the County
boundaries unless it conflicts with any higher form of law, such as a state
statute or constitutional provision. It establishes the legal framework for
the financial operations of the County for the current year.
Budgetary Basis
This refers to the basis of accounting used to estimate financing sources
and uses in the budget.
capital Assets
Land, buildings, machinery, furniture, fixtures and equipment that have a
value of $20,000 or more and have a useful economic life of more than one
year; or assets of any value if the nature of the item is such that it must
be controlled for custody purposes as a fixed asset. Capital assets are also
called fixed assets.
capital Improvements
Expenditures related to the acquisition, expansion, or rehabilitation of an
element of the government’s physical plan that is sometimes referred to as
infrastructure. A capital improvement can also be a capital project.
capital Improvements Plan (cIP)
A long range plan of proposed capital improvement projects, which includes
estimated project costs and funding over a specified period of years. The
capital improvement program is updated annually to reassess capital needs
during the preparation of the capital budget.
capital outlay
The expenditures for land, building, machinery, furniture, fixtures and
equipment that have a value of $20,000-$99,999 and have a useful
economic life of more than one year.
capital Project
Major construction, acquisition, or renovation activities that add value to
a government’s physical assets or significantly increase their useful life.
These improvements have a cost of $100,000 or more and generally take
longer than one fiscal year to complete.
HCBOC 051226 Pg. 187
186 Harnett County, North Carolina | Recommended Budget 2026-2027
glossarycertificates of Participation (coPS)
A county obligation secured by relatively short-term leases on public
facilities. Voter approval is not required.
contingency
An appropriation to cover unanticipated events that may occur during the
fiscal year. Transfers for this account must be approved by the Board of
Commissioners.
continuation Budget
Harnett County uses a continuation and expansion approach for budgeting.
Continuation refers to the costs necessary to maintain current programs
and services at their existing levels.
contractual Services
Services rendered to a government by private firms, individuals or other
governmental agencies.
cost-of-living Adjustment (coLA)
An increase in salaries to offset the adverse effect of inflation on employees’
compensation.
county Appropriation
Reflects general fund revenues used to meet an operating department’s
cost. Most revenues in the general fund are not program linked and can be
used to fund all operations. Several examples are Ad Valorem Taxes, Sales
Taxes, Unrestricted Intergovernmental Revenues and Interest earnings.
debt Service
The cost of paying principal and interest on borrowed money according to
a predetermined payment schedule.
department
A basic organizational unit of government that is functionally unique in its
delivery of services. The department may be subdivided into divisions or
programs.
depreciation
The expiration of service life of capital assets due to wear and tear,
deterioration, inadequacy, or obsolescence.
disbursement
The expenditure of money from an account.
division
A functioning group of related activities within a department. The
department’s unique function is further delineated into smaller functioning
units (divisions) that focus on delivery of specific services.
enhanced 911 (e911)
Allows the citizens the ability to dial 911 in the event of an emergency. The
system provides the caller’s name, address, phone number and emergency
responder information that is automatically displayed on a computer screen
in the Emergency Communication Center.
encumbrance
A financial commitment for services, contracts, or goods which have not,
as yet, been delivered or performed.
enterprise Fund
A fund that is a type of Proprietary Fund. An enterprise fund is established
to account for operations that are financed and operated in a manner similar
to private business enterprises. The intent of the Board of Commissioners
is that the costs of providing services be fully or predominantly financed
through user fees.HCBOC 051226 Pg. 188
Harnett County, North Carolina | Recommended Budget 2026-2027 187 glossaryexpansion Budget
Harnett County uses a continuation and expansion approach for budgeting.
Expansion refers to the costs of providing new or enhanced programs and
services.
expense
The amount of assets or services used during a period.
expenses
The daily costs incurred in running and maintaining a business or
governmental entity.
expenditure
The payment of funds against appropriations that reduce cash balance.
Expenditures are made for the purpose of acquiring an asset, service or
settling a loss.
Fiduciary Fund
One of three fund classifications established by the GAAP standards.
Fiduciary funds are used to account for assets held by a county in a trustee
capacity, or as an agent for individuals, private organizations, other
governmental units, and/or other funds. Since, by state statutes, these
funds are not subject to appropriation by the Board of Commissioners,
these funds are not included in the annual budget ordinance or the budget
document. However, these funds are reported in the Annual Comprehensive
Financial Report. The Fiduciary Fund Classification includes two types:
Agency and Trust Funds. See Trust Fund and Custodial Fund.
Fiscal Year (FY)
A 12-month period designated as the operating year for accounting and
budgeting purposes in an organization. North Carolina State Statutes
require local governments to begin the fiscal year on July 1 and end on
June 30.
Fixed Assets
Land, buildings, machinery, furniture, fixtures, and equipment that have a
value of $5,000 or more and have a useful economic life of more than one
year; or assets of any value if the nature of the item is such that it must be
controlled for custody purposes as a fixed asset. Fixed assets are also called
Capital Assets. See Capital Assets.
Forecast
An estimation of revenues and expenses for the current fiscal year to be
used to determine the expected balances at the end of the year.
Full Faith and credit
A pledge of a government’s taxing power to repay debt obligations.
Full-Time equivalent Positions (FTe)
A position converted to the decimal equivalent of a full-time position based
on 2,080 hours per year. For example, a part-time position working for 20
hours per week would be equivalent to .5 of a full-time position.
Function
A group of related activities aimed at accomplishing a major service or
regulatory program for which a government is responsible (e.g., Public
Safety).
Fund
An accounting entity created to record the financial activity for a selected
financial grouping. A fund is set up to carry out a special function or to attain
certain objectives in accordance with set laws or regulations.
Fund Accounting
A method of accounting and presentation whereby assets and liabilities are
grouped by individual funds according to the purpose for which they are to
be used. Generally used by government entities and not-for-profits.HCBOC 051226 Pg. 189
188 Harnett County, North Carolina | Recommended Budget 2026-2027
glossaryFund Balance
The excess of the assets of a fund over its liabilities. Cash and investments
that are left over at the end of the fiscal year and may be appropriated to
finance expenditures in the next fiscal year.
General Fund
The general fund is used to account for the financial activities of the general
government not required to be accounted for in another account.
General obligation Bond
This type of bond is backed by the full faith, credit, and taxing power of the
government.
Generally Accepted Accounting Principles (GAAP)
Uniform minimum standards for financial accounting and recording,
encompassing the conventions, rules and procedures that define accepted
accounting principles.
Goal
A statement of broad direction, purpose, or intent based on the needs of
the community.
Governmental Funds
One of three fund classifications established by the GAAP standards.
Governmental funds are used to account for most typical governmental
functions, focusing on the acquisition, use, and balance of a local or state
government’s expendable financial resources and the related current
liabilities. The accounting for governmental funds has a budget orientation
using the current financial resources measurement focus and the modified
accrual basis of accounting.
Grants
A contribution by a government or other organization to support a particular
function.
Indirect cost
A cost necessary for the functioning of the organization as a whole, but
which cannot be directly assigned to one service.
Infrastructure
The physical assets of a government (e.g., water, sewer, public buildings
and parks).
Installment Purchase Agreement
Contract under which the County gives the seller or other interest in the
property to secure payment of the purchase price.
Interest
The cost of using money. The payment of interest is an expense to the
County; the receipt of interest is revenue.
Interfund Transfers
The movement of money between funds of the same governmental entity.
Intergovernmental Revenue
Funds received from federal, state, and other local government sources in
the form of grants, shared revenues, and payments in lieu of taxes.
Investments
Securities held for the production of income. All investments made by the
County must be in accordance with North Carolina General Statute 159-30.
HCBOC 051226 Pg. 190
Harnett County, North Carolina | Recommended Budget 2026-2027 189 glossaryKey Performance Indicators (KPIs)
Defines data that documents how effectively or efficiently a department is
achieving its key strategic objectives.
Lease Purchase Agreement
Contracted agreements that are termed leases but apply the lease amount
to the purchase.
Line Items
Units of budgeted expense set up within each division used to classify
expenditures by item or category and established the permissible level of
expenditure for that item.
Local Government commission (LGc)
Overseeing organization for local government finances within the North
Carolina State Treasurer.
Long-term debt
Debt with a maturity of more than one year after the date of issuance.
major Funds
Represents the significant activities of the County and includes any fund
whose revenues or expenditures, excluding other financing sources and
uses, constitute more than 10 percent of the revenues or expenditures of
the appropriated budget.
mandated Service
A legal requirement usually imposed by state or federal law. This term is
used to refer to county services that are provided to comply with state or
federal laws.
modified Accrual
A budgetary accounting technique whereby revenues are recognized
when they become measurable and available as net current assets to
pay liabilities for the current period. Expenditures are recorded when the
liability is actually incurred. In short, expenditures are recognized when
encumbered and revenues are recognized when they are collected.
net county cost
The amount of general revenue that supports a particular function,
department, or program. Net cost is calculated by subtracting offsetting
revenues from expenditures. Net cost gives an indication of how much
general revenue goes to support a budget area, department, or functional
area.
non-departmental Accounts
Items of expenditure essential to the operation of county government
that do not fall within the function of any department, or which provide for
expenditures related to more than one department.
non-major Funds
Represent any fund that does not meet the requirements of a Major Fund.
non-operating Revenues
Revenues that are generated from other sources (e.g., interest) and that are
not directly related to service activities. Object - An expenditure classification,
referring to the lowest and most detailed level of classification, such as,
telephone expense, postage expense or departmental supplies.
objective
Something to be accomplished in specific, well defined and measurable
terms that is achievable within a specific time frame.
HCBOC 051226 Pg. 191
190 Harnett County, North Carolina | Recommended Budget 2026-2027
glossaryobligations
Amounts that a government may be legally required to meet from its
resources. They include not only actual liabilities, but also encumbrances
not yet paid.
operating Budget
A plan of financial operation which encompasses an estimate of proposed
expenditures for the fiscal year and the proposed means of financing these
expenditures (revenues).
operating expenses
The cost for personnel, materials and equipment required for a department
to function.
operating Revenue
Funds that the government receives as income to pay for on-going
operations. It includes such items as taxes, fees from specific services,
interest earnings and grant revenues. Operating revenues are used to pay
for day-to-day services.
ordinance
A law set forth by a government authority, specifically, a county regulation
or formal legislative enactment by the Board of Commissioners. It has
the full force and effect of law within the County boundaries unless it is in
conflict with any higher form of law, such as a state statute or constitutional
provision. An ordinance has higher legal standing than a resolution.
Pay-As-You-Go Basis
A term used to describe a financial policy by which capital outlays or capital
projects are financed from current revenues rather than through borrowing.
Performance measure
Data collected to determine how effective or efficient a program is in
achieving its objectives.
Prior Year
The fiscal year immediately preceding the current year.
Program
A service or services for which expenditures are made from several general
ledger accounts which are combined into a single budgetary unit.
Property Tax
A tax levied on the assessed value of real and personal property. This tax is
also known as ad valorem tax.
Proprietary Fund
One of three fund classifications established by the GAAP standards. This
fund is used to account for funds for county operations which are managed
in a manner similar to private business. Unlike governmental funds, net
income is determined in Proprietary Funds. The two types of Proprietary
Funds are Enterprise and Internal Service Funds.
Purchase order
A written authorization for a vendor to supply goods or services at a
specified price over a specified time period. Acceptance of the purchase
order constitutes a purchase contract and is legally binding on all parties.
Referendum
Presenting an issue to the voters of the County where a majority of voters
decide on the issue.
HCBOC 051226 Pg. 192
Harnett County, North Carolina | Recommended Budget 2026-2027 191 glossaryReserve
An account designated for a portion of the fund balance to be used for a
specific purpose.
Resolution
A formal decision of action or policy adopted by the County Board of
Commissioners at a board meeting.
Revaluation
A process by which all county property values are reviewed to assure they
are true value. True value is a monetary value that a buyer and seller would
agree on without being compelled to buy or sell. Every county in North
Carolina is required to reappraise its real property at least every eight years.
Revenue Bond
This type of bond is backed only by the revenues from a specific enterprise
or project, such as a hospital or toll road.
Revenue neutral
The revenue neutral property tax rate is the rate that is estimated to produce
revenue for the next fiscal year equal to the revenue that would have been
produced for the next fiscal year by the current tax rate if no reappraisal
had occurred. Each year after a general reappraisal of property, the Budget
Officer is required to include in the budget, for comparison purposes, a
statement of the revenue-neutral tax rate.
Revenues
Funds received as income to support the operations of government.
Salaries & Benefits
Expenditures for salaries, wages, and fringe benefits of a government’s
employees.
Sales Tax
A tax levied on the taxable sales of all final goods. The State of North
Carolina levies a 4.75 percent sales tax and allows counties to levy up to a
2.25 percent sales tax.
Special district
A unit of local government (other than a county or city) that is created for
the performance of limited governmental functions and for the operation
of a particular utility or public service enterprise.
Special Revenue Fund
A fund used to account for the proceeds of specific revenue sources (other
than trusts for individuals, private organizations or other governments,
or for major capital projects) that are legally restricted to expenditure for
specific purposes.
Tax Base
The total assessed value of real, personal and state appraised property
within the County.
Tax collection Rate
The percentage of the tax levy that is expected to be collected in a fiscal
year. The budgeted collection rate cannot exceed the actual collection rate
for the previous year.
Tax Levy
The resultant product when the tax rate per $100 is multiplied by the tax
base and adjusted for the rate of collection.
Tax Rate
The amount of tax levied per $100 assessed valuation.
HCBOC 051226 Pg. 193
192 Harnett County, North Carolina | Recommended Budget 2026-2027
Tax Year
The calendar year in which tax bills are sent to property owners.
Taxes
Compulsory charges levied by a government for the purpose of financing
services performed for the common benefit of the people.
Transfers In/out
Amounts transferred from one fund to another to assist in financing the
services for the recipient fund.
Trust Fund
One of the two types of Fiduciary Funds. Trust Fund amounts are held by
the County in a trustee capacity when the amounts are designated for a
particular purpose.
Unencumbered Balance
The amount of an appropriation that is neither expended nor encumbered.
It is essentially the amount of money still available for future purposes.
Unreserved Fund Balance
The portion of a fund’s balance that is not restricted for a specific purpose
and is available for general appropriation.
User charge
The payment of a fee for direct receipt of a public service by the party who
benefits from the service. This is also referred to as a service charge.
HCBOC 051226 Pg. 194
glossaryHarnett County, North Carolina | Recommended Budget 2026-2027 193
HCBOC 051226 Pg. 195
Appendices
HCBOC 051226 Pg. 196
aPPendIcesHarnett County, North Carolina | Recommended Budget 2026-2027 195
HCBOC 051226 Pg. 197
Appendix 1
Harnett County
Fiscal Year 2027
Recommended Fee Changes
HCBOC 051226 Pg. 198
Harnett County, North Carolina | Recommended Budget 2026-2027 197 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Animal Services - Shelter Increase Altered dog
adoption fee
$95.00 $150.00 150 Increased cost for veterinary
surgery services. Cover
addition $5.00 cost
associated with software
price increase.
$22,500.00
Animal Services - Shelter Increase Altered cat
adoption fee
$55.00 $85.00 300 Increased cost for veterinary
surgery services. Cover
addition $5.00 cost
associated with software
price increase.
$25,500.00
Animal Services - Shelter Increase Canine adoption
fee
$55.00 $60.00 100 Cover additional $5.00 cost
associated with software
increase
$6,000.00
Animal Services - Shelter Increase Feline adoption
fee
$45.00 $50.00 200 Cover additional $5.00 cost
associated with software
increase
$10,000.00
Animal Services - Shelter Increase Large livestock
adoption fee
$100.00 $105.00 6 Cover additional $5.00 cost
associated with software
increase
$630.00
Animal Services - Shelter Increase Small livestock
adoption fee
$25.00 $30.00 12 Cover additional $5.00 cost
associated with software
increase
$360.00
Animal Services - Shelter Increase Poultry/fowl
adoption fee
$5.00 $10.00 25 Cover additional $5.00 cost
associated with software
increase
$250.00
Animal Services - Shelter Increase Animal pick-up
(if animal is
reclaimed)
$30.00 $50.00 85 Cover additional $5.00 cost
associated with software
increase, and increase in
animal intake medications
$4,250.00
Animal Services - Shelter Increase Animal boarding
per day (if animal
is reclaimed)
$20.00 $30.00 85 Cover increased costs
associated with animal feed,
zoonotic disease preventative
medications
$2,550.00
HCBOC 051226 Pg. 199
198 Harnett County, North Carolina | Recommended Budget 2026-2027
Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Animal Services - Shelter Increase Bite dog
quarantine
(if animal is
picked-up)
$230.00 $360.00 20 Cover increased costs
associated with animal feed,
and state mandated daily
animal health evaluations
$7,200.00
Animal Services - Shelter Increase Bite dog
quarantine (if
animal is brought
in)
$200.00 $310.00 11 Cover increased costs
associated with animal feed,
and state mandated daily
animal health evaluations
$3,410.00
Development Services Increase Site Plan,
Neighborhood
$250.00 $300.00 per site plan Staff has to process these
reviews and consist of
multiple reviews. We do not
charge a re-review fee and
fee has not changed in over
7 years.
$8,700.00
Development Services Increase Site Plan,
Community
$400.00 $450.00 per site plan Staff has to process these
reviews and consist of
multiple reviews. We do not
charge a re-review fee and
fee has not changed in over
7 years.
$2,500.00
Development Services New Stormwater and
Erosion Control
Inspection
$0.00 $100.00 per site plan Development Services
is contracting with four
Civil Engineer Firms for
on-call duties related to
development submittals and
related issues. Stormwater
is becoming a larger and
impactful issue that staff
can’t handle, thus additional
contracted services are
needed to ensure compliance.
$1,500.00
Development Services -
Building Inspections
Remove Commercial
Mechanical - Up
to 2 commercial
unit replacement
(includes
electrical)
$90.00 Remove from fee schedule
HCBOC 051226 Pg. 200
Harnett County, North Carolina | Recommended Budget 2026-2027 199 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Development Services -
Building Inspections
Remove Residential
Mechanical -
More than 2
commercial
units (includes
electrical)
$110.00 Remove from fee schedule
Development Services -
Building Inspections
New Commercial Unit
Replacement
(includes
electrical)
$110 for
first unit /
$55 for each
additional
unit
per unit Aligning fee structure with
cost of labor
Development Services -
Building Inspections
New Residential Unit
Replacement
(includes
electrical)
$110 for
first unit /
$55 for each
additional
unit
per unit Aligning fee structure with
cost of labor
Emergency Medical Services Increase BLS
Non-Emergency
$393.80 $899.08 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $276.64
a $505.28 increase of current
rate.
Emergency Medical Services Increase BLS Emergency $630.07 $1,438.52 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $442.62
a $808.45 increase of current
rate.
HCBOC 051226 Pg. 201
200 Harnett County, North Carolina | Recommended Budget 2026-2027
Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Emergency Medical Services Increase ALS 1
Non-Emergency
$472.55 $1,078.90 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $331.97
a $606.35 increase of current
rate.
Emergency Medical Services Increase ALS 1
Emergency
$748.21 $1,708.23 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $525.61
a $960.02 increase of current
rate.
Emergency Medical Services Increase ALS 2
Emergency
$1,082.94 $2,472.44 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $760.75
a $1389.50 increase of
current rate.
Emergency Medical Services Increase Loaded Patient
Mileage
$13.33 $30.32 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $9.33 a
$16.99 increase of current
rate.
HCBOC 051226 Pg. 202
Harnett County, North Carolina | Recommended Budget 2026-2027 201 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Emergency Medical Services Increase Specialty Care $1,279.82 $2,921.98 EMS|MC 2026 Rate Analysis
and Recommendations of an
increase between 300% to
350% of Medicare Allowable
rate. Proposed 325% increase
of allowable rate of $899.07
a $1642.16 increase of
current rate.
Harnett Regional Jetport Increase Fuel – AVGAS -
Self service
0.50 above
county cost
0.55 above
county cost
per gallon Increase to keep within
wholesale market
movements, supplier contract
terms.
$4,917.00
Harnett Regional Jetport Increase Fuel – AVGAS -
Full service
0.80 above
county cost
0.85 above
county cost
per gallon Increase to keep within
wholesale market
movements, supplier contract
terms.
$50.00
Harnett Regional Jetport Increase Fuel - Jet A 1.55 above
county cost
1.65 above
county cost
per gallon Increase to keep within
wholesale market
movements, supplier contract
terms.
$1,367.00
Harnett Regional Jetport Increase After hours call
out service fee,
per trip
$100 - flat
rate
$100.00 per hour An hourly structure more
accurately reflects labor
and time invested and is
perceived as more equitable
across customers. Also keeps
us in line with operational
standards across local area
airports.
$500.00
Health Correction Plan Review
- Mobile Food
Units & Push
Carts
$250.00 $250.00 Established fee - adding
to the Existing Fee & Rate
Schedule
Health Correction Temporary Food
Event
$75.00 $75.00 Established fee - adding
to the Existing Fee & Rate
Schedule
HCBOC 051226 Pg. 203
202 Harnett County, North Carolina | Recommended Budget 2026-2027
Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Health Correction Limited Food
Permit (Band/
Athletic
Concessions)
$75.00 $75.00 Established fee - adding
to the Existing Fee & Rate
Schedule
Health Correction Well Water
Analysis-
Pesticide
$100.00 $100.00 Established fee - adding
to the Existing Fee & Rate
Schedule
Health Correction Well Water
Analysis-
Petroleum
$100.00 $100.00 Established fee - adding
to the Existing Fee & Rate
Schedule
Health Increase Fluad QIV 65+ $130.25 $130.25 Fee change approved in
October 2025
Health Increase Flucelvan QIV
CHG
$81.59 $81.59 Fee change approved in
October 2025
Health Increase Fluzone QIV CHG $55.31 $55.31 fee change approved in
October 2025
Health Remove Hepatitis B
Vaccine (High
Risk)
Remove from fee schedule
Health Increase Shingrix (only
patients 50-64)
$221.00 $280.00 Cost of vaccine has increased
Health Remove Telehealth
Originating Site
Facility Fee
Remove from fee schedule;
No longer provided at this
site
Health Remove Cholesterol Test Remove from fee schedule
Register of Deeds Increase Xerox copies $0.10 $0.25 per page Due to rising operational
cost, including paper,
printing supplies, equipment
maintenance, and staff
time, the current copy fees
no longer fully offset the
actual cost of providing these
services
$248.00
HCBOC 051226 Pg. 204
Harnett County, North Carolina | Recommended Budget 2026-2027 203 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes
department
new or
Increase Fee name
current Fee
Amount
Proposed Fee
Amount Units Justification
Projected
Revenue
General Fund
Register of Deeds Increase Uncertified map
copies
$0.50 $1.00 per page The proposed adjustment will
help ensure the Register of
Deeds office can continue to
provide high-quality, timely
access to public records
while maintaining fiscal
responsibility. The updated
fees remain reasonable and
in line with the true cost of
service and delivery.
$438.00
Sheriff’s Office New Civil Process Mail $0.00 $3.00 per mailing To cover the operating cost of
envelopes and postage
Harnett Regional Water
Fund
Harnett Regional Water Correction Deposits, Owner,
Water approved
$25.00 $0.00 Fee schedule needs to reflect
Water Sewer Ordinance
Harnett Regional Water Correction Deposits, Owner,
Sewer approved
$25.00 $0.00 Fee schedule needs to reflect
Water Sewer Ordinance
HCBOC 051226 Pg. 205
Appendix 2
Harnett Regional Water
FY 2026-2027 Capital Improvement Plan
HCBOC 051226 Pg. 206
Harnett County, North Carolina | Recommended Budget 2026-2027 205 harnett regIonal Water - - 1
HARNETT REGIONAL WATER
Capital Improvement Plan
2026-2027
EXECUTIVE SUMMARY
The capital improvement plan attached herewith is a working tool developed by the HRW staff to give guidance toward the
County’s water and sewer infrastructure development and capital needs program. It consists of an assessment of the
current water and wastewater systems and projects these capital needs over a ten-year period. This plan is offered to the
Board to seek their guidance and input as they look toward Harnett County’s future. This plan should be a helpful fiscal
planning tool that allows us to forecast capital demands on revenues and borrowing power to help avoid overextending
ourselves financially during the next ten years and beyond. HRW recommends that the review and approval of this capital
improvement plan be accomplished annually as part of the budget process. General approval of this document by
resolution does not commit the Board to specific approval of any one project or expenditure, nor does it appropriate
money for any project. This would still be accomplished through separate capital project ordinances. The approval by
resolution from the Board simply approves the capital improvement plan as a plan for the forecast period.
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206 Harnett County, North Carolina | Recommended Budget 2026-2027
harnett regIonal Water - - 2
DESCRIPTION OF COUNTY
Demographics. The County, formed in 1855, has a projected population of 136,709. The per capita income for the
County is $47,518 and the median household income is $69,012 (23rd in NC). The poverty rate is 13.7% and the
unemployment rate currently stands at 3.6%.
Land Area Configurations. Harnett County is located in the south central portion of North Carolina. It lies partially in the
Coastal Plain and partially in the Piedmont section. The eastern two-thirds of the County exhibit topographic features
common to the Coastal Plain region of North Carolina. It is an area of level to gently rolling terrain with elevations ranging
from 100 to 300 feet above sea level. The major underlying geological formation includes sedimentary rocks consisting
mostly of unconsolidated sands and clays. Topographical features of the western part of the County resemble the
Piedmont region of North Carolina. It is an area of steeper hills with elevations as high as 450 feet above sea level. The
major underlying geological formation includes crystalline rocks, such as granite and slate.
Mission Statement.
“Harnett Regional Water provides high quality water and wastewater services to residents and businesses in Harnett
County and the surrounding region. The organization is focused on customer service and is committed to environmental
stewardship. Its position on the Cape Fear River, combined with significant investments in infrastructure and foresight
from past and current leaders, will allow Harnett Regional Water to continue to serve the rapidly growing central region of
North Carolina.” HRW continues to grow from a single county water and sewer department to a regional water and
wastewater provider.
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Harnett County, North Carolina | Recommended Budget 2026-2027 207 harnett regIonal Water - - 3
Description of Existing Facilities. Harnett Regional Water provides water and/or wastewater services to approximately
120,000 Harnett County residents. HRW also provides public water to customers in Counties contiguous to ours. These
Counties include Cumberland, Johnston, Moore, Lee, and Wake. The Harnett County Regional Water Treatment Plant
supplies water to the Harnett County municipalities of Lillington, Angier, Erwin, and Coats. It supplies water to the Towns
of Fuquay-Varina and Holly Springs in Wake County and also the Towns of Spring Lake and Linden in Cumberland
County. It also jointly supplies water to Fort Bragg through a partnership with the Public Works Commission of
Fayetteville. The Harnett County Regional Water Treatment Plant utilizes the Cape Fear River as the source for the
system’s drinking water and currently has a treatment capacity of forty-two million gallons a day (42 MGD). HRW’s water
system consists of nine County water and sewer districts. Each of these districts exists as a separate legal entity
pursuant to Chapter 162A of the North Carolina General Statutes. The County maintains and operates the districts for a
fee equal to the districts’ debt service amount. This amount is paid from general revenues received from water and/or
wastewater sales from the various districts. The County established a “Harnett County Public Utilities Fund” in 1998 that
consolidated accounting for the operation of these districts. This allowed the department to budget revenues and
expenditures in a consolidated manner rather than nine individual district budgets. HRW provides wastewater treatment
to the Towns of Angier, Coats and Lillington in Harnett County. HRW also provides wastewater treatment to the Town of
Fuquay-Varina in Wake County and Fort Bragg Army Base in Cumberland County. HRW was established in 1982 with
approximately 600 water customers and 8 employees. We have grown in the forty-three years since to approximately
44,000 water customers, 14,000 sewer customers and 120 employees. HRW infrastructure consists of approximately
1,490 miles of water mains, 420 miles of sewer collection mains and totals over $403 million dollars in assets. In addition
to the 42 million gallon per day regional water plant mentioned above, other assets include 2 wastewater treatment plants
with a combined treatment capacity of 22.5 million gallons per day, 20 elevated water storage tanks with 8.9 million
gallons of capacity, 18.2 million gallons of ground storage capacity, a 60 million gallon reservoir, 24 water booster stations
with pumping capacity of 133 million gallons per day and 105 sewer lift stations. Approximately 95% of Harnett County
HCBOC 051226 Pg. 209
208 Harnett County, North Carolina | Recommended Budget 2026-2027
harnett regIonal Water - - 4
residents now have access to public water. As is apparent from the above history, HRW has experienced tremendous
growth and accomplishment through the valiant efforts and foresight of past and present Harnett County Commissioners
and staff. Their dedication to a countywide water and strategically located sanitary sewer system is the reason for the
utility’s success.
WATER SYSTEM
Treatment Facility. HRW’s existing 42 mgd (million gallons per day) regional water treatment facility was recently
upgraded to that capacity in FY 2016-17 at a cost of approximately $12 million dollars. The project added four new filters,
an upgraded alum sludge disposal system, new backwash/chemical storage and modified the raw water intake and raw
water/reservoir low-lift pump stations. Moore County, Johnston County, the Towns of Holly Springs and Fuquay-Varina in
Wake County, as well as Fort Bragg in Cumberland County are the current capacity holders in the Harnett County
Regional Water Treatment Facility. Currently, HRW is piloting the current treatment facility to establish what
improvements will be needed to safely remove PFAS and PFOA (and other such chemicals) from our water supply to
meet newly imposed EPA guidelines taking effect in 2029. It is estimated the WTP PFAS Improvements Project will cost
approximately $95 million dollars and begin in FY 2028. Due to the tremendous residential growth in the County, Harnett
Regional Water is also committed to building a new 10-15 mgd water treatment facility in the Erwin area of the County.
Our planning estimates project the new plant will be needed to supplement the existing Harnett Regional Water Treatment
Plant by the end of this decade. Cost estimates are currently approximately $240 million dollars for the project as it will be
funded by revenue bonds and HRW reserves. There is also the strong possibility that other surrounding entities will be
interested in purchasing capacity in the new planned water treatment facility. Those discussions have already begun.
Water Supply Plan. The State of North Carolina requires that all water systems submit an approved water supply plan
annually. This plan is currently being updated by the HRW staff. The purpose of this plan is to provide evidence to the
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Harnett County, North Carolina | Recommended Budget 2026-2027 209 harnett regIonal Water - - 5
State that the water system is providing adequate planning for the supply of water through a designated planning period.
Water supply planning is also continuing in the area of hydraulic modeling as the engineering firm of Hazen & Sawyer is
engaged in providing an updated water hydraulic model of our entire distribution system. This will be critical importance in
planning and directing future water resources to accommodate new growth.
Water Conservation Measures. Harnett County amended its Water Shortage & Conservation Ordinance in the spring of
2008. The ordinance was amended in response to the drought conditions in our area over the last several years. The
ordinance now more clearly defines the stages of water conservation and what triggers their enactment. It also
established a normal irrigation schedule and increased the department’s enforcement authority during emergencies. Our
water supply is a critical resource that must be protected at all costs.
Water Distribution System.
HRW is in design discussions with the Town of Holly Springs in Wake County to upgrade our distribution system by
constructing a 24 MGD intermediate pump station and 1 million gallon elevated storage tank to complete HRW’s ability to
supply the Town with their entire 10 MGD water capacity allocation. This project is estimated to cost approximately $23
million dollars and would be jointly funded from the Town of Holly Springs and HRW. It is estimated to begin in FY 26 and
is still in the negotiating stages with the Town of Holly Springs. The Erwin St. Matthews Road Utility Extension Project is
currently underway and will make needed water and wastewater improvements in certain areas of the Town. This project
is estimated to cost $1.8 million dollars. Other planned water projects in Erwin include the Erwin Downtown Utility Project
which will connect several buildings in the downtown area to a different water transmission line to improve existing water
quality. This project is estimated to cost approximately $600,000 and should begin in FY 27. The Northwest Water
Rehabilitation Project consists of the rehabilitation and replacement of several thousand feet of water transmission mains
in the Northwest area of the County. This is needed due to the age of the existing infrastructure and the recurring leaks
caused by the pipe insufficiencies. This project is projected to begin in FY 28 and cost approximately $6 million dollars.
HCBOC 051226 Pg. 211
210 Harnett County, North Carolina | Recommended Budget 2026-2027
harnett regIonal Water - - 6
Regional Interconnects. As you are aware, Harnett County’s water system is interconnected to several area public
water systems that we do not provide water to including: the City of Dunn, the Town of Benson, the City of Raleigh, the
Town of Apex, the City of Fayetteville (PWC), the City of Durham, and finally the Town of Cary. These connections are of
a vital importance in the event of emergency water shortage conditions. The ability to provide and receive additional
water from these various sources makes all of these systems more dependent upon each other and truly interconnected
in a regional manner. HRW is a member of the Triangle Water Supply Partnership and our water system participates with
the triangle water utilities in regional water supply planning, with the goal of collaboratively planning for, maintaining, and
implementing, long-term sustainable and secure water supplies for our region in the future.
WASTEWATER SYSTEM
Wastewater Treatment and Collection. The County currently owns two active wastewater treatment plants, the North
Harnett Regional Wastewater Treatment Plant and the South Harnett Regional Wastewater Plant. The South Harnett
plant began operation in June 2009 and has a capacity of 15 mgd. It serves all of the southern area of the County and
Fort Bragg. The North Harnett Wastewater Treatment Plant has a capacity of 7.5 MGD and recently underwent major
modifications to its filters and bio-solids storage facilities as part of the North Harnett Wastewater Treatment Plant
Upgrade Project. This project was completed in FY 2020-21 at a cost of approximately $11 million dollars. The North
Harnett Wastewater Treatment Plant is also under construction for a major capacity upgrade which will increase the
plant’s capacity to 16.5 MGD. This project costs approximately $112 million dollars and includes participation from our
regional wastewater partner towns of Angier, Fuquay-Varina and Lillington. This major expansion is expected to be
complete in FY 28. The Southwest Wastewater Pump Station & Force Main Project consists of the renovation of our
regional sewer lift station and the construction of approximately 5 miles of 20 inch sewer force main along Hwy 87 in the
Southwest portion of Harnett County. This project is currently under design and is estimated to cost approximately $11.5
HCBOC 051226 Pg. 212
Harnett County, North Carolina | Recommended Budget 2026-2027 211 harnett regIonal Water - - 7
million dollars and construction should get underway in FY 27. The Buies Creek-Coats Collection System Upgrade is a
planned upgrade of the collection transmission system that transports the wastewater from this area of the County to the
North Harnett Wastewater Treatment Plant. This upgrade is needed to support additional growth in these areas including
the planned residential subdivisions located in the vicinity of these needed improvements This project is estimated to cost
approximately $11 million dollars and should begin in FY 28.
Regional Wastewater Facilities. Harnett County has commissioned four different engineers since 1968 to look at
comprehensive approaches to the long-range planning of Harnett County’s water and wastewater needs. The most
recent of these is the Northern Harnett Wastewater Master Plan for the Districts in the northern section of the County.
This study was authored by Hazen and Sawyer and was completed in FY 2017-18. All of these wastewater plans have
concluded that a regional approach utilizing a consolidation of systems is the best plan practical for protection of public
health and economic development. There will continue to be County development of services which will extend from
existing facilities; and, due to the escalating cost of expansion and operating expenses, it is likely that other regions within
the County will be attempting to regionalize systems within the next ten years. In addition to this, regulatory restraints will
force regionalization to happen in order to eliminate as many discharges into our water basin as possible. Areas outside
the County, which are tributary to our drainage basins and wastewater treatment facilities, (i.e. southern Wake County and
northern Cumberland County as recent examples) also provide realistic opportunities for regionalization. These
relationships should be nurtured to provide the greatest scale of economy in building additional wastewater collection lines
to serve Harnett County citizens.
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212 Harnett County, North Carolina | Recommended Budget 2026-2027
harnett regIonal Water - - 8
FINANCIAL PLANNING
Revenue Projections. Revenue projections for the next 10 years are difficult if not impossible to correctly predict. They
are tied to a myriad of factors including residential and commercial growth in the County, local and regional economic
conditions, and the ability of our utility to meet all future water and sewer needs throughout the County and region. Before
we can attempt to predict future revenues, we need to look at current revenue trends for the last several fiscal years.
HRW Operating Revenues
Financial Operating
Period Revenues
FY 15-16 $34,446,531
FY 16-17 $35,872,649
FY 17-18 $39,203,558
FY 18-19 $39,987,902
FY 19-20 $41,091,355
FY 20-21 $42,140,995
FY 21-22 $49,139,362
FY 22-23 $49,568,547
FY 23-24 $58,498,680
FY 24-25 $65,573,510
You can see from these figures that annual revenues increased by $31,126,979 in the last nine fiscal years. This
represents a 90% increase in annual operating revenues in that time span. Most of this increase is due to the growth of
water and wastewater infrastructure throughout the County and increasing growth of water supply to the surrounding
region. Rates must be adjusted to cover the ever increasing cost of service to include debt repayment and meet capital
reserve targets to cover emergencies and capital project funding. The overall financial strategy of the Department is to
continue to maximize revenues consistent with an even pace of residential and commercial/industrial growth within the
County. Expenditures will be kept in line consistent with adequately maintaining treatment and distribution systems while
HCBOC 051226 Pg. 214
Harnett County, North Carolina | Recommended Budget 2026-2027 213 harnett regIonal Water - - 9
emphasizing regulatory compliance in all areas. Harnett Regional Water is at a historical crossroads in the sense that
95% of all County residents have access to water. Additional access to water has been the primary source of a growing
revenue base in the past. However, since most areas within the County now have access to water, future revenue growth
will be directly correlated to the Department’s goal to provide access to sewer to densely populated unincorporated areas
of the County and the Department’s ever increasingly important role as a regional water and wastewater treatment
provider to surrounding municipalities, counties and Fort Bragg.
Capital Project Budget Summary
Attachment 1 is a capital project budget summary that combines all the proposed capital projects discussed earlier in this
report. It provides a snapshot of anticipated capital needs over the next ten years. The expenditures section shows each
projects total budget. The revenue section shows the expected funding sources for each year.
HCBOC 051226 Pg. 215
214 Harnett County, North Carolina | Recommended Budget 2026-2027
harnett regIonal Water - - 10
EXPENDITURES
Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Totals
Project Name FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36
NHWWTP Capacity Upgrade $111,376,000 $111,376,000
SW WW PS & FM $11,518,388 $11,518,388
Erwin St Matthews Rd Utility Ext Project $1,770,420 $1,770,420
Erwin Downtown Utility Project $526,357 $526,357
Old Hamilton Rd Water Extension Project $1,596,073 $1,596,073
Wake County Distribution Upgrade $22,650,000 $22,650,000
BCC Collection System Upgrade $10,793,200 $10,793,200
WTP PFAS Ugrade Project $95,000,000 $95,000,000
NW Water Rehabilitation Project $6,000,000 $6,000,000
Northeast Harnett Regional WTP Project $240,000,000 $240,000,000
Harnett Jetport Utility Extension Project $2,500,000 $2,500,000
NW Water Transmission $8,200,000 $8,200,000
WTP Property Acquistion-Watkins 50 acres $1,000,000 $1,000,000
SC Tank 5 Construction (Doc's/Nursery)$2,090,000 $2,090,000
BCC Collection System Upgrade Ph II $3,750,000 $3,750,000
Southwest Regional GST $3,004,180 $3,004,180
MW Tank 6/SW Transmission Connect $390,000 $390,000
Totals $149,437,238 $111,793,200 $240,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $522,164,618
REVENUES
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 Totals
Grants from all sources $28,300,000 $15,793,200 $44,093,200
Revenue Bonds $50,000,000 $50,000,000
State Revolving Loans $50,000,000 $30,000,000 $80,000,000
Regional Entity Participation $120,000,000 $120,000,000
Holly Springs $15,875,000 $15,875,000
Fuquay Varina $42,075,378 $42,075,378
Angier $15,468,889 $15,468,889
Lillington $6,187,556 $6,187,556
Harnett Regional Water Reserves $41,530,415 $46,000,000 $40,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $148,464,595
Totals $149,437,238 $111,793,200 $240,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $522,164,618
Debt Summary
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36
Totals
Actual New Debt $0 $50,000,000 $80,000,000 $0 $0 $0 $0 $0 $0 $130,000,000
Planned Rate Increases
Current Rates/Water FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36
Totals
$22/2,000 min no change $24.00 no change no change no change $26.00 no change no change no change $29.00
$5.75/1,000 gal above min no change $6.00 no change no change no change $6.25 no change no change no change $6.50
$3.00 Bulk Rate no change $3.45 no change no change no change $3.70 no change no change no change $3.95
$2.35 Bulk Rate Capacity Holders no change $2.70 no change no change no change $3.00 no change no change no change $3.30
% increase no change 7%/15%no change no change no change 7%/11%no change no change no change 8%/10%
Monthly $ Increase in Avg Bill n/a $2.75 n/a n/a n/a $2.75 n/a n/a n/a $3.75
Revenue from increase $0 $3,000,000 $0 $0 $0 $3,300,000 $0 $0 $0 $3,750,000 $10,050,000
Current Rates/Sewer FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36
Totals
$16 Flat no change $17.00 no change no change no change $18.00 no change no change no change $20.00
$6.5/1,000 gals no change $7.00 no change no change no change $7.50 no change no change no change $8.00
$2.75 Bulk Rate Capacity Holders no change $3.15 no change no change no change $3.50 no change no change no change $3.85
% increase no change 7%/15%no change no change no change 7%/11%no change no change no change 8%/10%
Monthly $ Increase in Avg Bill n/a $3.50 n/a n/a n/a $3.50 n/a n/a n/a $4.50
Revenue from increase $0 $1,135,000 $0 $0 $0 $1,270,000 $0 $0 $0 $1,680,000 $4,085,000
Attachment 1
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Harnett County, North Carolina | Recommended Budget 2026-2027 215 harnett regIonal Water - - 11
Duly adopted this the day of _______ 2026, upon motion made by Commissioner ,
seconded by Commissioner , and adopted by the following vote:
Ayes: Noes: Absent:
Board of Commissioners of the County of Harnett
By:
Eddie Jaggers, Chairman of the Board and of the governing body of all Water
and Sewer Districts of Harnett County
ATTEST:
Melissa Capps, Clerk to the Board
HCBOC 051226 Pg. 217
Appendix 3
Harnett County
Approved 2027 -2033
Capital Improvements Program
HCBOC 051226 Pg. 218
Table
of ContentsIntroduction 218
Action Summary 223
Total cost of Projects by Year 226
Funding Sources 232
operating Budget effects 237
HCBOC 051226 Pg. 219
218 About the capital Improvements Program (cIP) Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyAbout the capital Improvements Program (cIP)
The CIP is a long-term plan for funding the County’s major capital needs. It shows how facilities, equipment, and other projects that cost $100,000 or more
could be scheduled and funded over the next seven years, beginning in FY 2027 .
It is important to state upfront that this is a PLAn, not a BUdGeT, since a budget controls the actual spending of allocated funds. While staff attempts to
be as accurate as possible, it is difficult to estimate project costs exactly, particularly early in the planning process. Before funds can be spent, they must
be budgeted through the operating budget or, in most cases, through a separately adopted project ordinance.
The same is true for operating costs, particularly for new facilities. As facilities are being planned, staff attempts to identify operating costs, such as staffing
and utilities. The cost of these items depends on final square footage and operational issues that may not be apparent until the facility is far along in planning.
cIP Process
The CIP is a plan which is updated annually and may be modified at any time to reflect changing conditions. A CIP is a systematic way of anticipating,
planning, and budgeting for major projects. The adoption of a CIP can improve the credit worthiness (bond rating) of a jurisdiction.
Timeline for adoption:
CIP requests originate at the department/agency level. Requests were submitted on or before October 25,2025.
The Manager’s Office is responsible for reviewing new and existing requests and recommending a proposed CIP to the Board of Commissioners. The
recommended CIP was presented on December 1, 2025. During the December 9, 2025, work session, Commissioners reviewed the recommendation in
detail..
Public comment was held on December 15, 2025.
The CIP was adopted on January 5, 2026.
overall Approach
Keep in mind that the Capital Improvement Program is just a plan. While a great deal of effort and analysis have gone into the development of the CIP, it
will most likely change during the fiscal year. The CIP will continue to be reviewed throughout the year, and recommended plan changes will be presented
to the Board of Commissioners for consideration.
Board of education
The Board of Education has requested approximately $549 million (in today’s dollars) in new facility requests. The County currently does not have the
resources to pay for these facilities, so these projects are shown as future projects in the CIP.
HCBOC 051226 Pg. 220
Harnett County, North Carolina | Recommended Budget 2026-2027 About the capital Improvements Program (cIP) 219 harnett countyIn April 2025, as part of its FY 2026 budget request, the Board of Education presented a list of facility needs to the Board of Commissioners. The list and
how the CIP addresses these needs are as follows (per the Board of Education document, costs shown below are estimates and do not include escalation
or maintenance-type requests):
category/Projects
April 2025
estimated cost How cIP Addresses
current Projects
Flatwoods Middle School (1100 seats, land procured)$ 85,591,525 Included as a funded project
Lillington-Shawtown Elementary School Gym Addition $ 8,000,000 Inlcluded as a funded project
School Nutrition Freezer/Cooler Project $ 4,200,000 Inlcluded as a funded project
Tier 1 Projects (1 - 2 years)
Highland High School (2000 seats, land procured)$ 100,000,000 Included as a future project
New School Transportation Facility (McNeill Street property)$ 15,401,352 Included as a future project
Harnett Early College/CTE High School/Career Tech Center $ 30,000,000 Included as a future project
Triton High School Auxiliary Gym Addition $ 10,000,000 Included as a future project
Buies Creek Elementary School Replacement $ 35,000,000 Included as a future project
Tier 2 Projects (3 to 4 years)
LaFayette Year-Round School Gym Renovations $ 1,000,000 Included as a future project
HCHS/THS/WHHS Renovations TBD Not submitted as a CIP request
Tier 3 Projects (5 to 6 years)
Southwest (NC 87 corridor) Elementary School $ 45,000,000 Not submitted as a CIP request
Northern/Northwest Harnett-area Elementary School $ 45,000,000 Not submitted as a CIP request
North Harnett Primary Renovations TBD Not submitted as a CIP request
Tier 4 Projects (Beyond 7 years)
Western Harnett-area Middle School $ 85,000,000 Not submitted as a CIP request—beyond CIP timeframe
Northwestern Harnett-area Middle School (land procured)$ 85,000,000 Not submitted as a CIP request—beyond CIP timeframe
Other School Renovations (school-by-school basis)TBD Not submitted as a CIP request—beyond CIP timeframe
HCBOC 051226 Pg. 221
220 Project evaluation and Prioritization criteria Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyProject evaluation and Prioritization criteria
Each new project is reviewed by the CIP Management Team, which consists of the County Manager, Deputy County Manager, Assistant County Managers,
and Finance Officer..
Each project is evaluated based on the following criteria: safety, mandate, timing/linkages, economic impact, efficiencies, maintain current service levels,
improve access of service/information, improve quality of service, add service, operating budget impact, consistency with strategic plan/community support/
impact, and financing.
Each project is scored and prioritized based on the following criteria:
>Imperative (must do): correct danger to public health & safety, meet legal obligation, alleviate immediate service/facility deficiency, prevent irreparable
damage (Score 3)
>Essential (should do): rehabilitate/replace obsolete facility, stimulate economic growth, reduce future operating costs, leverage grants (Score 2)
>Important (could do): provides new or expanded service, promotes intergovernmental cooperation, reduces energy use, enhances cultural or natural
resources (Score 1)
>Don’t do: not recommended at this time (Score 0)
Recommended changes
The FY 2026-2032 CIP was approved by the Board of Commissioners on January 6, 2025.
Changes to previously approved CIP include the following:
>Harnett county Schools – Bleacher Replacement: Remove and replace existing, unsafe telescopic bleachers at Harnett Central Middle School and
Western Harnett Middle School to meet current building and accessibility safety codes, including the provision of proper handrails, aisle steps, end rails,
and integrated ADA-compliant seating [+325,366].
>Harnett county Schools – Resurfacing of Rubberized Tracks: Resurface the rubberized tracks at Western Harnett High School, Triton High School, and
Harnett Central High School to prevent safety hazards for student-athletes [+538,344].
>Harnett county Sheriff’s office - detention center Body-Worn camera System: Purchase and install body-worn camera kiosk of 30 camera units and
1 spare unit [+230,753].
>Harnett county Sheriff’s office - detention center Surveillance cameras & digital Storage - Upgrade: Upgrade the video surveillance cameras and
digital storage at the Harnett County Detention Center [+389,352].
>Harnett county Sheriff’s office - Records Software Replacement: Replace the records management system (RMS) software, which was last upgraded
in 2020. The system supports the Sheriff’s Records and Jail Management Systems, as well as 911 Communications CAD and Protocols [+857,654].
>Harnett Regional Jetport (HRJ) – Hangar development: Construct three-unit corporate box hangars to provide adequate space to store larger aircraft
used by many businesses [+5,600,000].HCBOC 051226 Pg. 222
Harnett County, North Carolina | Recommended Budget 2026-2027 Project evaluation and Prioritization criteria 221 harnett county >Parks & Recreation – Ballfield Led Lighting Retrofit: Retrofit existing ballfield lighting systems at Neills Creek Park and Barbecue Creek Park to energy-
efficient LED lighting [+730,000].
>Parks & Recreation – Bunnlevel community Park: Develop a new community park on the Bunnlevel Ruritan property to include a playground, picnic
shelter, small open space, and parking area [+298,236].
Add Future Projects
>emergency Services - emergency Services Facility Addition: Construct a 6,705 square foot addition to the existing facility as identified in the Harnett
County, North Carolina | Approved Capital Improvements Program 2027-2033 Project Evaluation and Prioritization Criteria 11 Introduction Dewberry
Engineering space needs study. The addition will include office space, a classroom, and storage areas.
>emergency Services - emergency Services Warehouse: Construct a 23,000 square foot warehouse on the existing Emergency Services facility property
as identified in the Dewberry Engineering space needs study. The warehouse will be used to store response and recovery resources critical to emergency
operations.
>Harnett Area Rural Transit System (HARTS): Construct an addition to and renovate the existing HARTS facility and parking lot to support the growing
needs of staff and an expanding fleet of transit vehicles.
>Parks & Recreation – Anderson creek nature center and Library: Design and construct a multi-use facility at the Anderson Creek Park to serve as a
collaborative initiative between Parks and Recreation, Board of Elections, and the Public Library.
The CIP encompasses both high-level summaries of major projects, revenues, and operating expenses, and in-depth analyses of individual projects, including
justifications, detailed cost estimates, funding sources, and potential budgetary implications.
Assumptions
Generally, construction costs are inflated 6-10% per year. Staff also recommends a 5-10% contingency for most projects.
Other project costs, such as equipment, and operating costs are usually inflated by a factor of 3% per year, unless there is good reason to use another
inflationary factor (which will be noted).
Operating costs are generally inflated 3% per year unless costs are fixed by contract.
debt Indicators
As the list above demonstrates, there are significant future projects on the horizon, namely school facilities and the construction of a new animal shelter
and farmers market. All these projects will require that the county issue debt in order to fund them. Harnett County already has a fairly high debt burden
(figures below are from the NC Treasurer’s 2024 Analysis of Debt report):
>The debt to appraised value ratio is 0.935%. The average ratio of counties 100,000 to 249,999 population is 0.943%. The highest ratio in the population
group is 1.510%.
HCBOC 051226 Pg. 223
222 Project evaluation and Prioritization criteria Harnett County, North Carolina | Recommended Budget 2026-2027
harnett county >Harnett County’s debt per capita (what each resident would owe if the debt had to be repaid today) is $1,028. The average debt per capita for the
population group is $1,038. The highest debt per capita in this group is $1,832.
The County currently contributes $11 million from the general fund to fund existing and planned future debt. In addition, sales tax restricted for education
is accumulated for debt. The County should be judicious about issuing new debt and work closely with Harnett County Schools to identify top priorities for
funding.
HCBOC 051226 Pg. 224
Harnett County, North Carolina | Recommended Budget 2026-2027 Action Summary 223 harnett countyAction Summary
Project Status
new
Parks & Recreation - Ballfield LED Lighting Retrofit
Harnett County Schools - Bleacher Replacement
Parks & Recreation - Bunnlevel Community Park
Harnett County Sheriff - Detention Body-Worn Camera System
Harnett County Sheriff - Detention Center Surveillance Cameras & Digital Storage - Upgrade
Harnett Regional Jetport (HRJ) - Hangar Development
Harnett County Sheriff - Records Software Replacement
Harnett County Schools - Resurfacing of Rubberized Tracks
Approved-no contracts
Harnett County Sheriff - Angier VIPER Radio Tower
Parks & Recreation - Boone Trail Park Development Phase 2
Parks & Recreation - Cape Fear Shiner Park Development Phase 2
Emergency Medical Services (EMS) - Cardiac Monitors Replacement
Central Carolina Community College (CCCC) - CCCC - Capital Maintenance & Replacement Fund
Harnett County Schools - Child Nutrition Freezer/Cooler
Emergency Medical Services (EMS) - Convalescent Transport Unit Replacements
Information Technology - Core Server Infrastructure Upgrade/Replacement
Emergency Medical Services (EMS) - County Morgue
Harnett County Schools - Early College at Dunn Relocation/Renovation
Emergency Medical Services (EMS) - Emergency Medical Services Capital Reserve Appropriation
Emergency Medical Services (EMS) - Emergency Transport Unit Remounts
Emergency Medical Services (EMS) - Emergency Transport Unit Replacements
Central Carolina Community College (CCCC) - Etheridge Renovations
Facilities Maintenance - Facilities Capital Maintenance & Replacement Fund
Cooperative Extension - Farmers Market Phase 1
Fleet Maintenance - Fleet Maintenance Facility Improvement
Harnett County Sheriff - Generator Purchase and Installation
Parks & Recreation - Greenway Trail Construction Capital Reserve Appropriation
Harnett County Schools - Harnett County Schools Maintenance Fund
Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement
Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement Capital Reserve Fund
Development Services - Highland School Road Extension HCBOC 051226 Pg. 225
224 Action Summary Harnett County, North Carolina | Recommended Budget 2026-2027
harnett county Central Carolina Community College (CCCC) - Miriello Renovations
Parks & Recreation - Neills Creek Park Master Plan and Park Development Phase 1
Parks & Recreation - Neills Creek Park Restroom, Concession & Maintenance Building
Parks & Recreation - Northwest Harnett Park Development
Parks & Recreation - Parks & Recreation Capital Reserve Appropriation
Harnett Regional Jetport (HRJ) - Runway Extension
Harnett County Sheriff - Sheriff Capital Reserve Appropriation
Harnett County Sheriff - Spout Springs VIPER Radio Tower
Emergency Medical Services (EMS) - Stretchers and Power Load Equipment Replacement
Approved-contracts Let
Parks & Recreation - Anderson Creek Park Development Phase 3
Animal Services - Animal Shelter Replacement
Parks & Recreation - Boone Trail Park Development Phase 1
Information Technology - Broadband Expansion Initiative
Information Technology - Core Storage Infrastructure Upgrade/Replacement
Harnett County Schools - Flatwoods Middle School
Harnett Regional Jetport (HRJ) - Fuel Tank Replacement
Harnett County Schools - Lillington-Shawtown Elementary School Gym Addition
Public Library - Mobile Outreach Vehicle
Solid Waste - Northwest Convenience Center Relocation
Parks & Recreation - Patriots Park Development Phase 3
Public Library - Radio Frequency Identification (RFID) Installation in Branches
Harnett County Schools - Stadium Lighting Upgrades
Substantially complete
Harnett County Schools - New Northwest Harnett Elementary School
Future
Parks & Recreation - Anderson Creek Nature Center and Library
Parks & Recreation - Anderson Creek Park Development (Future Phases)
Board of Elections - Board of Elections Facility Replacement/Renovation
Parks & Recreation - Boone Trail Park Development (Future Phases)
Harnett County Schools - Buies Creek Elementary School Replacement
Facilities Maintenance - Courthouse Shell-Space Upfit
Harnett County Schools - Custodial & Grounds Warehouse Replacement
Harnett County Sheriff - Detention Center Housing Unit Addition
Central Carolina Community College (CCCC) - Drainage System Repair
HCBOC 051226 Pg. 226
Harnett County, North Carolina | Recommended Budget 2026-2027 Action Summary 225 harnett county Emergency Services - Emergency Services Facility Addition
Emergency Services - Emergency Services Warehouse
Harnett County Sheriff - Evidence Storage & Crime Scene Processing Bay
Harnett County Schools - Flatwoods Elementary School
Harnett County Schools - Harnett County Early College/Career Technology Center (Lillington)
Harnett County Schools - Harnett County Schools Transportation Maintenance Facility Replacement
Harentt Area Rural Transit System (HARTS) - HARTS Transit Center Addition and Renovation
Harnett County Schools - Lafayette Elementary School Renovation
Harnett County Schools - New Highland High School
Harnett County Schools - Triton High School Auxiliary Gym Addition
HCBOC 051226 Pg. 227
226 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Animal Services -
Animal Shelter Replacement 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118
Animal Services Total 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118
Board of elections -
Board of Elections Facility
Replacement/Renovation - - - 65,000 - - - - - - 65,000
Board of Elections Total 65,000 65,000
CCCC - Capital Maintenance &
Replacement Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000
Etheridge Renovations 1,880,920 - - - - - - 1,880,920 - - 1,880,920
Miriello HVAC Replacement 210,000 210,000 - - - - - - - - 210,000
Miriello Renovations 1,648,081 - - 1,648,081 - - - - - - 1,648,081
Central Carolina Community College (CCCC) Total 3,739,001 799,000 589,000 2,237,081 589,000 589,000 589,000 2,080,920 200,000 200,000 7,873,001
Agricultural Center Educational Kitchen 180,000 180,000 - - - - - - - - 180,000
Farmers Market Phase 1 800,000 - 100,000 - 700,000 - - - - - 800,000
Cooperative Extension Total 980,000 180,000 100,000 700,000 980,000
Second Floor Upfit 1,200,000 1,088,414 - - - - - - - - 1,088,414
Department of Social Services (DSS) Total 1,200,000 1,088,414 1,088,414
Comprehensive Land Use Plan Update 219,000 224,800 - - - - - - - - 224,800
Highland School Road Extension 3,479,000 - 80,000 3,399,000 - - - - - - 3,479,000
Development Services Total 3,698,000 224,800 80,000 3,399,000 3,703,800
HCBOC 051226 Pg. 228
Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 227 harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Cardiac Monitors Replacement 610,855 - - 1,305,077 - - - - - - 1,305,077
Convalescent Transport Unit
Replacements - 580,125 141,136 140,357 144,568 148,905 153,372 157,973 162,712 167,594 1,796,742
County Morgue 396,100 - 396,100 - - - - - - - 396,100
Emergency Medical Services
Capital Reserve Appropriation - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412
Emergency Transport Unit Remounts - 493,918 - - - 304,461 312,841 321,221 329,601 168,991 1,931,033
Emergency Transport Unit Replacements - 1,566,613 285,709 288,419 296,820 - - 322,022 - - 2,759,583
Stretchers and Power Load
Equipment Replacement 1,163,524 - - - - - - 1,163,524 - - 1,163,524
Emergency Services Facility
Addition - - - 65,000 - - - - - - 65,000
Emergency Services Warehouse - - - 65,000 - - - - - - 65,000
Emergency Services Total - - - 130,000 - - - - - - 130,000
Facilities Capital Maintenance & Replacement Fund 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Fleet Maintenance Facility Improvement 775,000 - 775,000 - - - - - - - 775,000
Fleet Maintenance Total 775,000 - 775,000 - - - - - - - 775,000
Harentt Area Rural Transit System (HARTS)
HARTS Transit Center Addition
and Renovation - - - 75,000 - - - - - - 75,000
HARTS Vehicle Replacement - 121,381 130,339 134,249 - 141,821 145,738 149,672 - 157,556 980,756
HARTS Vehicle Replacement
Capital Reserve Fund 120,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 995,000
Harentt Area Rural Transit System (HARTS) Total - 121,381 250,339 334,249 125,000 266,821 270,738 274,672 125,000 282,556 2,050,756
HCBOC 051226 Pg. 229
228 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Bleacher Replacement - - 325,366 - - - - - - - 325,366
Child Nutrition Freezer/Cooler 4,294,035 2,427,035 1,867,000 4,294,035
Early College at Dunn Relocation/Renovation 565,000 565,000 - - - - - - - - 565,000
Flatwoods Middle School 86,729,910 9,634,118 51,459,181 25,636,611 - - - - - - 86,729,910
Harnett County Schools Maintenance Fund - 5,641,415 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 16,841,415
Johnsonville Elementary
School Phase 1 Expansion & Renovation 5,196,130 5,178,064 - - - - - - - - 5,178,064
Lillington-Shawtown
Elementary School Gym Addition 7,285,000 2,185,326 5,099,674 - - - - - - - 7,285,000
New Northwest Harnett
Elementary School 45,802,344 45,802,344 - - - - - - - - 45,802,344
Resurfacing of Rubberized Tracks - - - 162,998 375,346 - - - - - 538,344
Stadium Lighting Upgrades - - 1,415,000 - - - - - - - 1,415,000
Harnett County Schools Total 149,872,419 69,006,267 62,126,256 29,066,609 1,775,346 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 168,974,478
Angier VIPER Radio Tower - - - - - - - - - 2,070,000 2,070,000
Detention Body-Worn Camera System - - 73,445 39,327 39,327 39,327 39,327 - - - 230,753
Detention Center Body Scanner
System 166,000 160,300 160,300
Detention Center Surveillance
Cameras & Digital Storage - Upgrade - - 389,352 - - - - - - - 389,352
Generator Purchase and
Installation 2,700,000 - 2,700,000 - - - - - - - 2,700,000
Records Software Replacement 857,654 486,020 371,634 - - - - - - - 857,654
Sheriff Body-Worn Camera
System 506,940 101,388 101,388 101,388 101,388 101,388 - - - - 506,940
Sheriff Capital Reserve Appropriation - 4,580,591 650,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 7,505,591
Spout Springs VIPER Radio Tower 2,070,000 2,070,000
Harnett County Sheriff Total 4,230,594 5,328,299 4,285,819 465,715 465,715 465,715 364,327 325,000 325,000 4,465,000 16,490,590
HCBOC 051226 Pg. 230
Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 229 harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Fuel Tank Replacement 1,716,314 114,640 10,509 1,885,890 - - - - - - 2,011,039
Hangar Development 5,600,000 - 551,728 5,048,272 - - - - - - 5,600,000
Harnett Regional Jetport Master Plan Update 414,357 413,454 - - - - - - - - 413,454
New Terminal Construction 6,391,150 7,244,421 - - - - - - - - 7,244,421
Runway Extension 15,600,000 239,335 1,490,665 13,870,000 15,600,000
Harnett Regional Jetport (HRJ) Total 29,721,821 8,011,850 2,052,902 20,804,162 - - - - - - 30,868,914
Information Technology
Broadband Expansion Initiative 6,128,626 6,128,626 - - - - - - - - 6,128,626
Core Server Infrastructure Upgrade/Replacement 1,736,753 789,433 249,000 - - - - - - - 1,038,433
Core Storage Infrastructure
Upgrade/Replacement 500,000 - 467,695 - - - - - - - 467,695
Information Technology Total 8,365,379 6,918,059 716,695 - - - - - - - 7,634,754
HCBOC 051226 Pg. 231
230 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Parks & Recreation
Anderson Creek Nature Center
and Library - - - 45,000 - - - - - 7,695,000 7,740,000
Anderson Creek Park Development Phase 3 140,612 - 139,932 - - - - - - - 139,932
Ballfield LED Lighting Retrofit - - - 235,000 220,000 275,000 - - - - 730,000
Boone Trail Park Development Phase 1 135,000 15,687 119,313 - - - - - - - 135,000
Boone Trail Park Development Phase 2 478,305 - - - - - - - 478,305 - 478,305
Bunnlevel Community Park - - - - 298,236 - - - - - 298,236
Cape Fear Shiner Park Development Phase 2 780,379 - 517,779 336,821 - - - - - - 854,600
Greenway Trail Construction
Capital Reserve Appropriation - 583,762 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,383,762
Neills Creek Park Master Plan
and Park Development Phase 1 1,506,922 73,768 149,400 1,590,000 - - - - - - 1,813,168
Neills Creek Park Restroom, Concession & Maintenance
Building 444,225 109,225 335,000 - - - - - - - 444,225
Northwest Harnett Park
Development 1,442,500 11,864 53,136 561,500 816,000 - - - - - 1,442,500
Parks & Recreation Capital Reserve Appropriation - 1,950,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 3,550,000
Patriots Park Development Phase 3 271,550 22,550 249,000 - - - - - - - 271,550
Parks & Recreation Total 5,199,493 2,766,856 1,863,560 3,068,321 1,634,236 575,000 300,000 300,000 778,305 7,995,000 19,281,278
Public Library
Mobile Outreach Vehicle 315,605 - 283,220 32,385 - - - - - - 315,605
Radio Frequency Identification
(RFID) Installation in Branches 141,601 - 141,601 - - - - - - - 141,601
Public Library Total 457,206 - 424,821 32,385 - - - - - - 457,206
Grand Total 220,953,510 100,220,913 76,319,492 68,131,879 11,127,225 4,849,902 4,490,278 7,245,332 4,220,618 15,579,141 292,184,780
HCBOC 051226 Pg. 232
Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 231 harnett countyTotal cost of each Project by Year
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Solid Waste - - - - - - - - - - -
Northwest Convenience Center
Relocation 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281
Solid Waste Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281
Grand Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281
HCBOC 051226 Pg. 233
232 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyFunding Sources
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
- - - - - - - - - - -
Total - - - - - - - - - - -
Animal Services - - - - - - - - - - -
Capital Reserves 1,365,239 345,331 882,155 137,753 - - - - - - 1,365,239
Debt Proceeds 9,178,879 - - 4,882,339 4,296,540 - - - - - 9,178,879
Animal Services Total 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118
Board of elections - - - - - - - - - - -
Capital Reserves - - - 65,000 - - - - - - 65,000
Board of Elections Total - - - 65,000 - - - - - - 65,000
central carolina community college (cccc) - - - - - - - - - - -
Capital Reserves 210,000 210,000 - - - - - - - - 210,000
CCCC Capital Reserves 3,529,001 - - 1,648,081 - - - 1,880,920 - - 3,529,001
Transfer from General Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000
Central Carolina Community College (CCCC) Total 3,739,001 799,000 589,000 2,237,081 589,000 589,000 589,000 2,080,920 200,000 200,000 7,873,001
cooperative extension - - - - - - - - - - -
Grants, Gifts, Etc. 930,000 130,000 100,000 - 700,000 - - - - - 930,000
Transfer from General Fund 50,000 50,000 - - - - - - - - 50,000
Cooperative Extension Total 980,000 180,000 100,000 - 700,000 - - - - - 980,000
department of Social Services (dSS) - - - - - - - - - - -
Capital Reserves 1,200,000 1,088,414 - - - - - - - - 1,088,414
Department of Social Services (DSS) Total 1,200,000 1,088,414 - - - - - - - - 1,088,414
development Services - - - - - - - - - - -
Capital Reserves 914,800 224,800 16,000 679,800 - - - - - - 920,600
Grants, Gifts, Etc. 2,783,200 - 64,000 2,719,200 - - - - - - 2,783,200
Development Services Total 3,698,000 224,800 80,000 3,399,000 - - - - - - 3,703,800
emergency medical Services (emS) - - - - - - - - - - -
Capital Reserves 396,100 - 396,100 - - - - - - - 396,100
EMS Capital Reserves 1,774,379 2,640,656 426,845 1,733,853 441,388 453,366 466,213 1,964,740 492,313 336,585 8,955,959
Transfer from General Fund - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412
Emergency Medical Services (EMS) Total 2,170,479 4,430,656 1,672,945 3,009,265 1,041,388 1,053,366 1,066,213 2,364,740 892,313 736,585 16,267,471
HCBOC 051226 Pg. 234
Harnett County, North Carolina | Recommended Budget 2026-2027 Funding Sources 233 harnett countyFunding Sources
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
emergency Services - - - - - - - - - - -
Capital Reserves - - - 130,000 - - - - - - 130,000
Emergency Services Total - - - 130,000 - - - - - - 130,000
Facilities maintenance - - - - - - - - - - -
Transfer from General Fund - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Fleet maintenance - - - - - - - - - - -
Capital Reserves 775,000 - 775,000 - - - - - - - 775,000
Fleet Maintenance Total 775,000 - 775,000 - - - - - - - 775,000
Harentt Area Rural Transit System (HARTS) - - - - - - - - - - -
Capital Reserves - - - 75,000 - - - - - - 75,000
HARTS Capital Reserves - 121,381 130,339 134,249 - 141,821 145,738 149,672 - 157,556 980,756
Transfer from General Fund - - 120,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 995,000
Harentt Area Rural Transit System (HARTS) Total - 121,381 250,339 334,249 125,000 266,821 270,738 274,672 125,000 282,556 2,050,756
Harnett county Schools - - - - - - - - - - -
Capital Reserves - 5,641,415 3,140,366 162,998 375,346 - - - - - 9,320,125
Capital Reserves Fund Balance - - - - - - - - - - -
Debt Proceeds 98,777,303 12,287,802 58,985,890 27,503,611 - - - - - - 98,777,303
General Fund Fund Balance - - - 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 9,800,000
General Obligation Bonds 35,070,664 35,067,164 - - - - - - - - 35,067,164
Grants, Gifts, Etc. 10,000,000 10,000,000 - - - - - - - - 10,000,000
Interest 96,130 78,064 - - - - - - - - 78,064
Lottery Proceeds 1,931,680 1,931,680 - - - - - - - - 1,931,680
Other - 3,500 - - - - - - - - 3,500
Transfer from Capital Project 585,486 585,486 - - - - - - - - 585,486
Transfer from Special Revenue 3,411,156 3,411,156 - - - - - - - - 3,411,156
Harnett County Schools Total 149,872,419 69,006,267 62,126,256 29,066,609 1,775,346 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 168,974,478
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234 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyFunding Sources
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Harnett county Sheriff - - - - - - - - - - -
911 Funds 486,020 486,020 - - - - - - - - 486,020
Asset Forfeiture Funds 432,776 101,388 404,833 - - - - - - - 506,221
General Fund Fund Balance 304,164 - - 140,715 140,715 140,715 39,327 - - - 461,472
Grants, Gifts, Etc. 2,866,000 160,300 2,700,000 - - - - - - - 2,860,300
Interest - - 389,352 - - - - - - - 389,352
Radio Fund - - - - - - - - - 2,070,000 2,070,000
Sheriff’s Capital Reserves 141,634 - 141,634 - - - - - - - 141,634
Transfer from General Fund - 4,580,591 650,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 7,505,591
Transfer from Special Revenue - - - - - - - - - 2,070,000 2,070,000
Harnett County Sheriff Total 4,230,594 5,328,299 4,285,819 465,715 465,715 465,715 364,327 325,000 325,000 4,465,000 16,490,590
Harnett Regional Jetport (HRJ) - - - - - - - - - - -
Airport Capital Reserves 41,436 225,961 - - - - - - - - 225,961
Capital Reserves 4,700,334 114,640 10,509 4,200,334 - - - - - - 4,325,483
Grants, Gifts, Etc. 23,740,963 7,111,422 2,042,393 15,755,890 - - - - - - 24,909,705
Interest 391,150 559,827 - - - - - - - - 559,827
Transfer from Capital Project 847,938 - - 847,938 - - - - - - 847,938
Harnett Regional Jetport (HRJ) Total 29,721,821 8,011,850 2,052,902 20,804,162 - - - - - - 30,868,914
Information Technology - - - - - - - - - - -
ARP Fund 1,343,626 1,343,626 - - - - - - - - 1,343,626
General Fund Fund Balance 2,000,000 2,000,000 - - - - - - - - 2,000,000
Grants, Gifts, Etc. 2,785,000 2,785,000 - - - - - - - - 2,785,000
Information Technology Fund 2,236,753 789,433 716,695 - - - - - - - 1,506,128
Information Technology Total 8,365,379 6,918,059 716,695 - - - - - - - 7,634,754
Parks & Recreation - - - - - - - - - - -
Capital Reserves - 118,762 - 280,000 220,000 275,000 - - - - 893,762
Debt Proceeds 444,225 109,225 335,000 - - - - - - 7,695,000 8,139,225
General Fund Fund Balance 1,265,322 - - 1,050,900 566,000 - - - - - 1,616,900
Grants, Gifts, Etc. 1,500,000 - 149,400 1,100,600 250,000 - - - - - 1,500,000
Parks Capital Reserves 1,618,209 85,632 745,660 336,821 298,236 - - - 478,305 - 1,944,654
SCIF Fund 371,737 38,237 333,500 - - - - - - - 371,737
Transfer from General Fund - 2,415,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,815,000
Parks & Recreation Total 5,199,493 2,766,856 1,863,560 3,068,321 1,634,236 575,000 300,000 300,000 778,305 7,995,000 19,281,278
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Harnett County, North Carolina | Recommended Budget 2026-2027 Funding Sources 235 harnett countyFunding Sources
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Public Library - - - - - - - - - - -
Capital Reserves 257,206 - 224,821 32,385 - - - - - - 257,206
Grants, Gifts, Etc. 200,000 - 200,000 - - - - - - - 200,000
Public Library Total 457,206 - 424,821 32,385 - - - - - - 457,206
Grand Total 220,953,510 100,220,913 76,319,492 68,131,879 11,127,225 4,849,902 4,490,278 7,245,332 4,220,618 15,579,141 292,184,780
HCBOC 051226 Pg. 237
236 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyFunding Sources
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Solid Waste - - - - - - - - - - -
Interest 272,463 - 272,463 - - - - - - - 272,463
Solid Waste Capital Reserves 1,855,818 151,594 1,704,224 - - - - - - - 1,855,818
Solid Waste Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281
Grand Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281
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Harnett County, North Carolina | Recommended Budget 2026-2027 operating Budget effects 237 harnett countyoperating Budget effects
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Animal Services - - - - - - - - - - -
Debt Service - - - - 1,000,000 975,000 950,000 925,000 900,000 875,000 5,625,000
Increased Operating Costs - - - - 570,350 602,156 597,312 611,326 625,710 640,474 3,647,328
Animal Services Total - - - - 1,570,350 1,577,156 1,547,312 1,536,326 1,525,710 1,515,474 9,272,328
central carolina community college (cccc) - - - - - - - - - - -
Transfer from General Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000
Central Carolina Community College (CCCC) Total - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000
emergency medical Services (emS) - - - - - - - - - - -
Decreased Costs - (205,740) (99,101) (113,229) (117,547) (65,520) (68,735) (111,572) (75,595) (79,253) (936,292)
Increased Operating Costs - - - 106,395 104,437 107,570 110,797 114,121 117,545 121,071 781,936
Transfer from General Fund - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412
Emergency Medical Services (EMS) Total - 1,584,260 750,899 1,268,578 586,890 642,050 642,062 402,549 441,950 441,818 6,761,056
Facilities maintenance - - - - - - - - - - -
Transfer from General Fund - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000
Fleet maintenance - - - - - - - - - - -
Increased Operating Costs - - - 8,355 8,606 8,865 9,129 9,404 9,686 9,977 64,022
Fleet Maintenance Total - - - 8,355 8,606 8,865 9,129 9,404 9,686 9,977 64,022
Harentt Area Rural Transit System (HARTS) - - - - - - - - - - -
Increased Operating Costs - 2,859 10,851 11,174 11,503 11,839 12,183 12,537 12,921 13,259 99,126
Transfer from General Fund - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 960,000
Harentt Area Rural Transit System (HARTS) Total - 2,859 130,851 131,174 131,503 131,839 132,183 132,537 132,921 133,259 1,059,126
Harnett county Schools - - - - - - - - - - -
Debt Service - 8,526,780 11,233,622 11,107,656 10,795,656 10,486,656 10,177,656 9,868,656 9,559,656 9,250,656 91,006,994
Transfer from General Fund - 3,661,415 410,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 13,871,415
Harnett County Schools Total - 12,188,195 11,643,622 12,507,656 12,195,656 11,886,656 11,577,656 11,268,656 10,959,656 10,650,656 104,878,409
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238 operating Budget effects Harnett County, North Carolina | Recommended Budget 2026-2027
harnett countyoperating Budget effects
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Harnett county Sheriff - - - - - - - - - - -
Decreased Costs - - - (117,097) (120,610) (124,228) (127,955) (131,794) (135,748) (139,820) (897,252)
Increased Operating Costs - - - 140,715 140,715 140,715 39,327 - - - 461,472
Transfer from General Fund - 4,580,591 650,000 925,000 925,000 925,000 925,000 925,000 925,000 865,000 11,645,591
Harnett County Sheriff Total - 4,580,591 650,000 948,618 945,105 941,487 836,372 793,206 789,252 725,180 11,209,811
Harnett Regional Jetport (HRJ) - - - - - - - - - - -
Increased Operating Costs - - - 7,500 7,665 7,835 8,010 8,190 8,376 8,567 56,143
Increased Revenue - - - 928 956 985 1,014 1,045 1,076 1,108 7,112
Harnett Regional Jetport (HRJ) Total - - - 8,428 8,621 8,820 9,024 9,235 9,452 9,675 63,255
Information Technology - - - - - - - - - - -
Transfer from General Fund - 789,433 - - - - - - - - 789,433
Information Technology Total - 789,433 - - - - - - - - 789,433
Parks & Recreation - - - - - - - - - - -
Decreased Costs - - - (1,600) (4,600) (6,100) (7,600) (7,600) (7,600) (7,600) (42,700)
Increased Operating Costs - - 1,365 33,006 27,477 28,974 37,281 38,652 45,545 47,187 259,487
Transfer from General Fund - 2,415,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,815,000
Parks & Recreation Total - 2,415,000 301,365 331,406 322,877 322,874 329,681 331,052 337,945 339,587 5,031,787
Public Library - - - - - - - - - - -
Increased Operating Costs - - 3,318 210,933 224,252 230,972 237,893 245,021 252,364 259,927 1,664,680
Public Library Total - - 3,318 210,933 224,252 230,972 237,893 245,021 252,364 259,927 1,664,680
Grand Total - 23,149,338 14,569,055 16,504,148 17,082,860 16,839,719 16,410,312 15,427,986 15,158,936 14,785,553 149,927,907
HCBOC 051226 Pg. 240
Harnett County, North Carolina | Recommended Budget 2026-2027 operating Budget effects 239 harnett countyoperating Budget effects
PRoJecT BUdGeT Budget
Fiscal Year
TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033
Solid Waste - - - - - - - - - - -
Decreased Costs - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500)
Solid Waste Total - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500)
Grand Total - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500)
HCBOC 051226 Pg. 241
harnett county240 Harnett County, North Carolina | Recommended Budget 2026-2027
HCBOC 051226 Pg. 242
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Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Boone Trail Emergency Services Relief Fund Board Member Change
REQUESTED BY: Larry Smith, Emergency Services
REQUEST:
Request Board approval of change to Boone Trail Emergency Services Relief Fund
Board member. The department is requesting to change one position from Mr. Donald
Oquinn to Mr. Eddie Holder. This change to the department Relief Fund Board
member must be approved by the Harnett County Board of Commissioners
FINANCE OFFICER’S RECOMMENDATION:
COUNTY MANAGER’S RECOMMENDATION:
Item 7A
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Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Certifications and Assurances for FY2027 North Carolina Department of
Transportation/Integrated Mobility Division (NCDOT/IMD) 5311/5339 Administrative
and Combined Capital Grant Program Applications
REQUESTED BY: Barry A. Blevins, General Services Director
REQUEST:
General Services and Harnett Area Rural Transit System (HARTS) Director requests
the Board of Commissioners consider and approve NCDOT/IMD Certifications and
Assurances for FY2027 funding applications to complete the FY2027 Community
Transportation Program (CTP) Grant applications. The Certifications and
Assurances, Equivalent Service Certification, Certification and Restrictions on
Lobbying and the Special Section 5333(b) Warranty were distributed by NCDOT/IMD.
Certifications and Assurances are required to process, approve and disburse 5311, 5339
funding for FY2027. The Board of Commissioners approved the application for grant
funding on September 15, 2025 for the amount of $754,946 with a local match of
$96,713. The 5311, 5339 funding and match for FY2027 was included in the HARTS
FY2026 budget report.
Item 7B
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FINANCE OFFICER’S RECOMMENDATION:
COUNTY MANAGER’S RECOMMENDATION:
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Board Meeting
Agenda Item
MEETING DA TE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: North Regional WWTP Bionomics Change Order lr2
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 $1,305,857.00. This change is outlined in the technical
memorandum provided by Weston & Sampon, an onsite Consultant for HRW.
HRW is requesting approval of this change order, to be paid from Reserve Funding.
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
S:\Amberly lves\aives\My Documents\Projects\NWW22\Adam Robinson\Change Orders\Change Order 6\Agenda
Bionomics 5-12 Revision 2.docx Page 1 of I
Item 7C
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Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: North Regional WWTP Dale's Hauling LLC Change Order
REQUESTED BY: Tommy Burns, Director Harnett Regional Water j1A.__.---
REQUEST: Attached is a technical memorandum from Weston and Sampson, HRW's consulting Engineer on the WWTP project upgrades. This memorandum covers Change Order for Dale's Hauling LLC; 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 Dale's Hauling LLC for Sludge Removal from the northestern lagoon for a total of $282,118.00. This change is outlined in the technical memorandum provided by Weston & Sampon, an onsite Consultant for HRW.
HRW is requesting approval of this change order, to be paid from Reserve Funding.
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
S:\Amberly Ives\aives\My Documents\Projects\NWW22\Adam Robinson\Change Orders\Change Order 6\Agenda Dales Hauling 5-12.docx Page 1 of I
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Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: North Regional WWTP Waste Industries Change Order
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 for
Waste Industries; 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 Waste Industries for Sludge Removal
from the northestern lagoon for a total of $667,587.00. This change is outlined in the
technical memorandum provided by Weston & Sampon, an onsite Consultant for
HRW.
HRW is requesting approval of this ch�mge order, to be paid from Reserve Funding.
FINANCE OFFICER'S RECOMMENDATION:
COUNTY MANAGER'S RECOMMENDATION:
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School Reimbursement Resolution_05.12.2026.docx Page 1 of 1
Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Reimbursement Resolution for Highland High School
REQUESTED BY: Kimberly Honeycutt, Finance Officer
REQUEST:
The Board of Education has requested that the County of Harnett construct a new high
school to be located in western Harnett County, to be known as Highland High School.
The new Highland High School will have a capacity to accommodate up to 1,700
students to alleviate crowding at other high schools.
Funding will be accomplished by the issuance of debt in the form of limited obligation
bonds.
To issue the debt, the County will need to have bids in hand before receiving approval
from the Local Government Commission. To cover the cost of obtaining those bids and
to pay any invoices for the project submitted, the County will be required to provide
funding ahead of receiving debt proceeds.
To ensure that the County can recover this upfront cost, the Board of Commissioners
need to approve the attached reimbursement resolution for the construction of the new
Highland High School project.
FINANCE OFFICER’S RECOMMENDATION:
Request that the Board of commissioners approve the attached reimbursement
resolution for the construction of a new Highland High School.
COUNTY MANAGER’S RECOMMENDATION:
Item 7D
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EXTRACTS FROM MINUTES OF BOARD OF COMMISSIONERS
A regular meeting of the Board of Commissioners (the “Board”) of the County of Harnett, North
Carolina was held on May 12, 2026, at 9:00 a.m. in the County Commissioners’ Meeting Room, Harnett
County RCL Building, 455 McKinney Parkway, Lillington, North Carolina, Duncan E. Jaggers,
Chairman of the Board, presiding and the following Commissioners present:
The following members were absent:
Also present:
* * *
Commissioner moved that the following resolution (the “Resolution”), a copy
of which was available with the Board, and which was read by title:
RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA DECLARING THE
INTENT OF THE COUNTY OF HARNETT, NORTH CAROLINA TO ISSUE
APPROXIMATELY $140,000,000 LIMITED OBLIGATION SCHOOL BONDS TO FINANCE
HIGHLAND HIGH SCHOOL, AS REQUESTED BY THE BOARD OF EDUCATION OF
HARNETT COUNTY, AND TO REIMBURSE ITSELF FOR CAPITAL EXPENDITURES
INCURRED IN CONNECTION WITH THE ACQUISITION AND CONSTRUCTION OF
HIGHLAND HIGH SCHOOL FROM THE PROCEEDS OF SUCH LIMITED OBLIGATION
SCHOOL BONDS EXPECTED TO BE ISSUED IN CALENDAR YEAR 2026.
WHEREAS, the Board of Education of the County of Harnett (the “Board of Education”) has
requested that the Board of Commissioners (the “Board”) of the County of Harnett, North Carolina (the
“County”) issue approximately $140,000,000 of tax-exempt limited obligation school bonds (the
“Bonds”) in order to finance the acquisition and construction of Highland High School (the “Project”);
and
WHEREAS, the County intends to proceed with the Project and expects to incur and pay certain
expenditures in connection with the Project prior to the date of issuance of the Bonds (the “Original
Expenditures”), such Original Expenditures to be paid for originally from a source other than the proceeds
of the Bonds, and the County intends, and reasonably expects, to be reimbursed for such Original
Expenditures from a portion of the proceeds of the Bonds to be issued at a date occurring after the dates
of such Original Expenditures;
NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the County of
Harnett, North Carolina as follows:
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Section 1. Official Declaration of Intent. The County presently intends, and reasonably expects,
to reimburse itself for the Original Expenditures incurred and paid by the County on or after the date
occurring 60 days prior to the date of adoption of this Resolution from a portion of the proceeds of the
Bonds. The County reasonably expects to issue the Bonds in the calendar year ending December 31,
2026, and the maximum principal amount of Bonds reasonably expected to be issued by the County to
pay for all or a portion of the costs of the Project, which amount is subject to change, is expected to be
approximately $140,000,000.
Section 2. Compliance with Regulations. The County adopts this Resolution as a declaration of
official intent under Section 1.150-2 of the Treasury Regulations promulgated under Section 103 of the
Internal Revenue Code of 1986, as amended, to evidence the County's intent to reimburse itself for the
Original Expenditures from proceeds of the Bonds.
Section 3. Itemization of Capital Expenditures. The Finance Officer of the County, with advice
from special counsel, is hereby authorized, directed and designated to act on behalf of the County in
determining and itemizing all of the Original Expenditures incurred and paid by the County in connection
with the Project during the period commencing on the date occurring 60 days prior to the date of adoption
of this Resolution and ending on the date of issuance of the Bonds.
Section 4. Effective Date. This Resolution is effective immediately on the date of its adoption.
On motion of Commissioner , seconded by Commissioner ,
the foregoing resolution entitled “RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA
DECLARING THE INTENT OF THE COUNTY OF HARNETT, NORTH CAROLINA TO ISSUE
APPROXIMATELY $140,000,000 LIMITED OBLIGATION SCHOOL BONDS TO FINANCE HIGHLAND
HIGH SCHOOL, AS REQUESTED BY THE BOARD OF EDUCATION OF HARNETT COUNTY, AND TO
REIMBURSE ITSELF FOR CAPITAL EXPENDITURES INCURRED IN CONNECTION WITH THE
ACQUISITION AND CONSTRUCTION OF HIGHLAND HIGH SCHOOL FROM THE PROCEEDS OF SUCH
LIMITED OBLIGATION SCHOOL BONDS EXPECTED TO BE ISSUED IN CALENDAR YEAR 2026.” was
duly adopted by the following vote:
AYES:
NAYS:
HCBOC 051226 Pg. 299
PPAB 3139930v1
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Proceed - Highland High - Harnett School LOB 2026.doc
STATE OF NORTH CAROLINA )
) ss:
COUNTY OF HARNETT )
I, MELISSA D. CAPPS, Clerk to the Board of Commissioners of the County of Harnett, North
Carolina, DO HEREBY CERTIFY that the foregoing is a true and exact copy of a resolution entitled
“RESOLUTION OF THE COUNTY OF HARNETT, NORTH CAROLINA DECLARING THE INTENT OF THE
COUNTY OF HARNETT, NORTH CAROLINA TO ISSUE APPROXIMATELY $140,000,000 LIMITED
OBLIGATION SCHOOL BONDS TO FINANCE HIGHLAND HIGH SCHOOL, AS REQUESTED BY THE
BOARD OF EDUCATION OF HARNETT COUNTY, AND TO REIMBURSE ITSELF FOR CAPITAL
EXPENDITURES INCURRED IN CONNECTION WITH THE ACQUISITION AND CONSTRUCTION OF
HIGHLAND HIGH SCHOOL FROM THE PROCEEDS OF SUCH LIMITED OBLIGATION SCHOOL BONDS
EXPECTED TO BE ISSUED IN CALENDAR YEAR 2026” adopted by the Board of Commissioners of the
County of Harnett, North Carolina, at a meeting held on the 12th day of May, 2026.
WITNESS my hand and the corporate seal of the County of Harnett, North Carolina, this the ___
day of May, 2026.
___________________________________
MELISSA D. CAPPS
Clerk to the Board
County of Harnett, North Carolina
HCBOC 051226 Pg. 300
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Project Ordinance.docx Page 1 of 1
Board Meeting
Agenda Item
MEETING DATE: May 12, 2026
TO: HARNETT COUNTY BOARD OF COMMISSIONERS
SUBJECT: Project Ordinance for Highland High School
REQUESTED BY: Kimberly Honeycutt, Finance Officer
REQUEST:
The Board of Education has requested that the County of Harnett construct a new high
school to be located in western Harnett County, to be known as Highland High School.
The new Highland High School will have a capacity to accommodate up to 1,700
students to alleviate crowding at other high schools.
Funding will be accomplished by the issuance of debt in the form of limited obligation
bonds.
The first step in the construction process is to establish a budget with the estimated cost
of the project that will allow the Board of Education to begin work on design and plan
preparation. This cost estimate is based on the architect's preliminary budget, dated
February 2026.
Once complete, bids will be requested and upon receiving final cost numbers, an
amendment to the budget may be necessary to reflect the true final cost of the project.
FINANCE OFFICER’S RECOMMENDATION:
Request that the Board of commissioners approve the attached project ordinance for
the construction of a new Highland High School.
COUNTY MANAGER’S RECOMMENDATION:
Item 7E
HCBOC 051226 Pg. 301
Section 1.
Section 2. The following expenditures are hereby appropriated for this project:
Original
Ordinance
Professional Services 9,408,043$
Construction 126,676,130
Contingency 3,009,450
Total 139,093,623$
Section 3.The following revenues are hereby appropriated for this project:
Original
Ordinance
Debt Proceeds 139,093,623$
Total 139,093,623$
Section 4.
12th day of , 2026.
Duncan E. Jaggers, Chairman
Harnett County Board of Commissioners
ATTEST:
Melissa Capps, Clerk to the Board
Duly adopted this May
HIGHLAND HIGH SCHOOL
CAPITAL PROJECT ORDINANCE
BE IT ORDAINED by the Board of Commissioners of Harnett County,North Carolina,sitting as the governing board for
Harnett County.
This project consists of the design and construction of a new High School,located in western Harnett
County,to be known as Highland High School.The new Highland High School will have capacity to
accommodate up to 1,700 students to alleviate crowding at other high schools.This is a cost estimate
based on the architect's preliminary budget, dated Feb 2026.
Copies of this capital project ordinance shall be furnished to the Clerk to the Board,the Budget Officer
and the Finance Officer for direction in carrying out this project.
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Item 7FHCBOC 051226 Pg. 303
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HCBOC 051226 Pg. 305
HCBOC 051226 Pg. 306
Item 8C
HCBOC 051226 Pg. 307
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HCBOC 051226 Pg. 309
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Item 8D
HCBOC 051226 Pg. 311
HCBOC 051226 Pg. 312
HCBOC 051226 Pg. 313
HCBOC 051226 Pg. 314
HCBOC 051226 Pg. 315