HomeMy WebLinkAbout08/11/2026 Work SessionATTACH #1
0811112026
City of Dunn, NC
Internal Control Policy: ARP/CSLFRF Award
CONTENTS
Definitions... 1
Policy Overview and Purpose ... 2
The Green Book Recognizes Five Components
of Internal Control: Control Environment, Risk
Assessment, Control Activities, Information
and Communication, and Monitoring ...2
I. Control Environment ... 2
2. RiskAssessment...3
Risk Identification ... 3
Uniform Guidance Compliance
& Risk Identification ... 3
Risk Analysis... 3
Risk Response.. 4
3. Control Activities ... 4
4. Information and Communication ... 5
5. Monitoring ... 5
Definitions
Financial Management, 2 CFR § 200.302... 6
Segregation of Duties:... 6
Documentation:... 6
Reporting.'... 7
Reconciliation:... 7
Eligibility (See Award Terms & Conditions for
ARP/CSLFRF Eligibility Requirements)... 7
Allowable Costs/Cost Principles, 2
CFR §§ 200.400 to 20OA76... 8
Period of Performance (See Award
Terms and Conditions)... 9
Procurement, Suspension & Debarment,
2 CFR §§ 200.317 to 200.327... to
Property Management, 2 CFR §§ 200.310 to 200.316... 12
Program Income, 2 CFR § 200.307...14
• Management refers to employees who have direct responsibility for the day-to-day
operations of the entity, including the implementation of internal controls. For the purposes
of this policy, "management' includes: City Manager, Assistant City Manager, Finance
Director, Deputy Finance Director, Revenue Manager, Human Resource Director, City Clerk,
all department heads, and all accounting staff.
• Oversight Body, as referenced in the Government Accountability Office's, Standards for
Internal Control in the Federal Government, refers to an appointed body designated to
perform oversight at the direction of the governing board. The oversight body of a local
government is, by default, the governing board (City Council).
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 2
Policy Overview and Purpose
Internal control is a process effected by an entity's oversight body, management, and other
personnel that provides reasonable assurance that the objectives of an entity will be achieved.
This policy outlines the internal control process established by the City of Dunn to provide
reasonable assurances that the unit will expend ARP/CSLFRF award funds in compliance with
governing laws and regulations. This document is adopted in accordance with the following
directive from U.S. Treasury's Compliance and Reporting Guidance: "Per 2 CFR Part 200.303,
your organization must develop and implement effective internal controls to ensure that funding
decisions under the ARP/CSLFRF award constitute eligible uses of funds, and document
determinations."'
Internal Control Framework:
The City of Dunn's internal controls are modeled after the internal control framework set forth in
the Government Accountability Office's Standards for Internal Control in the Federal
Government (the "Green Book"). As described in the Green Book, Management is responsible for
establishing and maintaining the internal control system in compliance with the duties outlined
in this policy. The Oversight Body's primary role is to ensure management performs its internal
control responsibilities. However, every employee bears some responsibility for the internal control
process.
The Green Book Recognizes Five Components of Internal Control:
Control Environment, Risk Assessment, Control Activities,
Information and Communication, and Monitoring
The City of Dunn understands that each component must be present and functioning for the
internal control process to operate at the optimal level. The responsibilities tied to each of the
components are discussed below.
1. Control Environment
The control environment is the foundation for all other components of internal control,
providing discipline and structure. Management values integrity, ethics, and competence in all
operations, including the administration of federal awards. Management communicates and
reinforces its expectations throughout the organization. Examples of management's commitment
to internal controls over expenditures of ARP/CSLFRF funds include, but are not limited to, the
following:
• Management demonstrates a commitment to integrity and ethical values through its
leadership, communications, personnel practices, and daily actions.
• Management conducts ongoing risk assessments to identify internal control weaknesses
that may negatively impact the proper administration of the ARP/CSLFRF award.
• Management is committed to educating itself and staff on the compliance requirements tied
to the administration of the ARP/CSLFRF award.
• Management adopts policies necessary to ensure compliance with the Uniform Guidance
and the ARP/CSLFRF award terms and conditions.
1. U.S. Department of the Treasury, Compliance and Reporting Guidance, p. 8 (updated Sept. 20,
2022).
Dunn Internal Control Policy: ARPICSLFRF Award -Page 3
2. Risk Assessment
Management is committed to identifying and managing the risks that may arise during the
administration of the ARP/CSLFRF award. The risk assessment component of internal control
involves management evaluating the risks the entity faces that could negatively impact its ability
to achieve its objectives. These objectives include:
Operational Objectives: All assets are appropriately safeguarded against risks of fraud,
theft, loss, or abuse.
Reporting Objectives: Finance systems and processes produce accurate and reliable
financial reporting for federal award expenditures. The City of Dunn's Schedule of
Expenditures of Federal Awards (SEFA) is complete and accurate.
Compliance Objectives: Ensure ARP/CSLFRF awards funds are expended in compliance
with the award terms and conditions, federal and state law, and U.S. Treasury guidance.
Risk Identification
Management shall identify risks that may impair the City of Dunn's ability to achieve its
objectives. Management shall focus its risk assessment on areas of opportunity for employees
to commit fraud. Specific areas and types of risk include:
• rapid growth in operations,
• changes in personnel,
• organizational restructuring, such as centralizing or decentralizing,
• new activities or service areas,
• new or revised information systems,
• new technologies in service delivery or information systems,
• Changes in the operating or regulatory environment, and
• new or updated accounting and/or financial reporting practices.
Uniform Guidance Compliance & Risk Identification
There are specific risks that arise in the administration of a grant award. Management will
identify areas of risk that may impair the City of Dunn's ability to comply with the ARP/CSLFRF
award's terms and conditions and/or applicable state and federal law and regulations.
Specifically, the City of Dunn will evaluate risks of non-compliance in the following compliance
areas:
• Eligibility,
• Allowable Costs/Cost Principles,
• Period of Performance,
• Financial Management,
• Property Management,
• Procurement,
• Subrecipient Monitoring, and
• Program Income.
Risk Analysis
Management shall determine the potential severity of liabilities associated with the risks
identified by weighing the likelihood of occurrence against the degree of impact.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 4
Likelihood x Impact = Risk Priority
After rating each risk for likelihood & impact. multiply to identify which risks are highest priority to control for.
Risk Priority
5
11 10
15
20
25
4
4
8
12
16
20
3
3
6
9
12
15
2
2
4
6
8
10
1
1
2
3
4
5
1
2
3
4
5
Impact
Prnan ScIT
COW 1to4
Moderate 5 to 9
High 10 to 19
V High 1 20+
Risk Response
Management shall review the results of the risk analysis and determine whether to implement
control activities to mitigate risks. Management will respond to identified risks in one of three
ways:
• accept the risk,
• reduce the risk by implementing control activities to help prevent or detect issues, or
• avoid the risk by not pursuing certain activities.
Management shall consider the relative cost of implementing controls versus the benefit(s)
offered in deciding whether to mitigate risk(s) through the implementation of control activities.
When possible, control activities will be implemented to mitigate risks that rate "High" or "Very
High' on the Likelihood/Impact scale.
3. Control Activities
Control activities are the actions taken by management to respond to risks that may prevent
the entity from achieving its objectives. The internal control activities are either preventative or
detective. The City of Dunn uses a variety of control activities that support strong internal
controls, including, but not limited to the following:
• written policies and procedures,
• segregation of duties: separating authorization, custody, record -keeping, and reconciliation
functions,
• authorizations to undertake projects/programs/expenditure,
• reconciliation of accounts and records,
• documentation and record -keeping,
• physical controls, including locks, physical barriers, and security systems to protect physical
assets,
• IT controls, including passwords, access logs, and frewalls to protect sensitive data and
restrict access to electronic data and files,
• staff training, or
• a combination of the above.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 5
4. Information and Communication
The City of Dunn communicates accurate and quality information to internal staff and
personnel and to external stakeholders and community members. Communication plays an
integral role in the internal control system by helping to promote transparency regarding the
use of public funds. Management shall be responsible for communicating internal control
processes to those employees directly involved in finance and/or grant administration.
Management will communicate its policies, procedures, and internal controls through
various handbooks, programs, training, and electronic communication.
Information regarding pertinent policies, processes, and control activities will flow down,
across, and up the organizational structure. Internal control deficiencies should be reported
upstream, with serious matters reported immediately to top-level management and/or to the
governing board. Employees are required to report any critical issues within the internal control
system to management as soon as possible after the discovery.
To ensure transparency regarding the use of ARP/CSLFRF funds, the City of Dunn shall
communicate quality information to community members and external stakeholders. The
communication channels may include:
The City of Dunn maintains a separate capital projects report that is presented to the
governing board members on a quarterly basis. This report provides revenues,
expenditures, and encumbrances for each project.
All City project budgets are included inthe annual adopted budget forthe City.
Governing board members and management are willing to engage directly with community
members and answer questions via email and/or provide updates during regularly scheduled
meetings.
5. Monitoring
The City of Dunn shall conduct ongoing monitoring of the internal control system to identify its
strengths and weaknesses. Internal and external audits will be conducted pursuant to federal
and state law. These audit processes will test the effectiveness of internal controls over federal
and state awards.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 6
Internal Controls & Uniform
Guidance Compliance
Financial Management, 2 CFR 200.302
Overview:
Each unit must have a financial management system in place to satisfy the requirements set forth
in 2 CFR 200.302. A unit may rely on existing accounting processes and procedures, provided
such processes adequately track the obligations and expenditures of ARP/CSLFRF funds.
Objectives:
Ensure compliance with the following requirements set forth in 2 CFR 200.302, as follows:
1. Track all federal awards received and related expenditures
separately for each federal program.
2. Provide accurate, current, and complete financial data to enable
the disclosure of the results of each federal award.
3. Identify the source and application of funds (i.e., the system must
be able to track authorizations, obligations, and disbursements, and
tie any expenditures to eligible uses of ARP/CSLFRF funds.
4. Maintain control over, and accountability for, all funds, property, and other assets.
5. Compare budgeted amounts with actual expenditures.
6. Expenditures must be supported by the City of Dunn's written
procedures for determining the allowability, reasonableness, and
allocability of costs.
Control Activities:
A recommended practice is to set up a grant project ordinance to separately account for and
track expenditures of ARP/CSLFRF funds.
Utilize a financial management system that meets the standards outlined in 2 CFR 200.302.
Segregation of Duties:
Duties and functions related to financial reporting are segregated to ensure no one person has
control over all parts of a financial transaction.
Documentation:
Documentation of financial transactions is complete and accurate and facilitates tracing the
transaction from authorization and initiation through disbursement.
• The Finance Director shall ensure that, at a minimum, accounting records evidencing
authorizations, obligations, and expenditures of ARP/CSLFRF funds are created and
retained according to record retention requirements.
• Source documentation is retained, including paid invoices, payrolls, time and attendance
records, contracts, and subaward documents.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 7
Reporting:
The Finance Director shall prepare monthly reports for the governing board that includes
updates for grant project expenditures and a comparison of budget to actuals.
Reconciliation:
General ledger and subsidiary ledgers used to account for the receipt and disbursements of ARP/
CSLFRF funds are reconciled monthly against account balances by someone who does not have
record-keeping/bookkeeping functions.
Communication & Monitoring:
The Finance Director is responsible for communicating the financial management
requirements and associated control activities to the appropriate personnel. All employees
within the finance and accounting office have responsibility for internal controls, including
the ongoing assessment of the effectiveness of internal control activities over the financial
management system.
r
Overview:
The City of Dunn is responsible for ensuring ARP/CSLFRF funds are expended on eligible
projects and programs. The process for making eligibility determinations is described in the City of
Dunn's Eligible Use Policy.
Objectives:
1. Ensure that supported projects and programs under the ARP/CSLFRF are
eligible under one of the expenditure categories. (Eligible uses include projects
identified in the Final Rule that fit within one of the four eligible use categories:
COVID-19/Negative Economic Impacts, Revenue Replacement, Premium Pay,
Investment in Necessary Broadband and Water/Sewer Infrastructure.)
2. Document eligibility review and -project determinations.
3. Establish processes to ensure funds are not expended on ineligible uses. (Prohibited uses
include bulk deposits into pension funds, debt services, replenishing financial reserves,
the satisfaction of settlements and judgments, support for programs that undermine the
effort to stop the spread of COVID-19, and any use that would violate state or local law.)
Control Activities:
• Eligible Use Policy: The City of Dunn has adopted an ARP/CSLFRF Eligible Use Policy
that explains the eligible uses of ARP/CSLFRF award funds and includes the City of Dunn's
process for reviewing and documenting eligibility determinations.
• Authorization: The Finance Director has reviewed applicable Treasury guidance, including
the Final Rule, and has trained staff to conduct initial eligibility reviews for all project or
program requests.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 9
Documentation: Each department is encouraged to use the SOG's Sample Eligibility
Worksheet to document the review process. This documentation is retained for the five-year
record retention period. Finance Director is responsible for overseeing compliance with
documentation and record retention requirements.
Communication & Monitoring:
Management will communicate eligibility requirements and project determinations internally
to staff and externally to community members and stakeholders. Management will periodically
review a sample of eligibility determinations to ensure that documentation is being maintained
and that the supported projects are eligible.
Allowable Costs/Cost Principles, 2 CFR §§ 200.400 to 200.476
Overview:
The Uniform Guidance Cost Principles provide guidance on how to charge specific items of cost
to a federal award. Awritten Allowable Cost/Cost Principles policy is required for compliance with
2 CFR 200 § 202.
Cost items charged using Revenue Replacement ARP/CSLFRF funds are subject to an allowable
cost review. Cost items charged under the COVID-19/Negative Economic Impacts and
Infrastructure Investment categories are subject to additional compliance requirements,
including the Selected Item of Cost review. See Final Rule FAQ 13.15.
Objectives:
1. Ensure all costs charged to the federal award are allowable as defined
in the Uniform Guidance, Subpart E—Cost Principles.
2. Consistently apply local policies to both federally financed
and non -federally financed activities.
3. Treat costs consistently as direct or indirect costs.
4. Adequately document evidence of allowable cost review and
other compliance requirements as necessary.
When applicable, appropriately charge indirect costs using either the Negotiated
Independent Cost Rate Agreement (NICRA) or the de minimis rate of 10
percent.
Control Activities:
Policy: The City of Dunn has adopted an Allowable Cost/Cost Principles Policy, as required
by 2 CFR 200.302.
Segregation of duties: When possible, duties are segregated between those who initiate,
approve, and record financial transactions.
Training: Management trains staff to conduct an allowable cost review in compliance with
the UG Cost Principles. (See Cost Principles Policy for specific compliance requirements.)
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 9
• Documentation: The Finance Director shall ensure that documentation evidencing
compliance with the Cost Principles is created and maintained through December 31, 2031.
At a minimum, cost items will be reviewed for allowability prior to being charged to the
federal award.
Communication & Monitoring:
Management shall ensure that staff is adequately trained to recognize allowable costs and
associated compliance requirements for each eligibility category. Management shall periodically
test the control activities by reviewing a sample of cost items charged to the ARP/CSLFRF award
for allowability. Management will also test whether costs are charged to the proper project codes
within the grant project ordinance.
Objective:
Ensure that all obligations and expenditures are incurred during the ARP/CSLFRF award's
period of performance.
Control Activities:
Management reviews obligation dates to ensure that all obligations are made for costs
incurred between March 3, 2021, and December 31, 2024.
Management trains staff to review obligation and expenditure dates on contracts, or when
performing eligibility and allowable cost reviews.
Communication & Monitoring:
Management shall communicate pertinent dates, including the period of performance, to
any staff responsible for obligating or expending federal award funds. Periodic testing by
management will ensure that all obligations are incurred between March 3, 2021, and December
31, 2024.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 10
Procurement, Suspension & Debarment, 2 CFR §§ 200.317 to 200.327
Overview:
Expenditures of ARP/CSLFRF funds under the revenue replacement category are exempt from
federal procurement. When expending ARP/CSLFRF funds in other expenditure categories, the
unit is required to adopt written procurement procedures and follow all federal procurement
rules outlined in the Uniform Guidance (2 CFR §§ 200.318-200.327) as well as its own internal
policies. Where established local or state rules are more strict than federal rules, the recipient
must follow the most restrictive rule.
Objectives:
The Purchasing Department recognizes it must satisfy the minimum federal procurement
requirements, as follows:
1. Adopt a written procurement policy that considers the procurement
standards in § 200.318, which includes bidding contracts in compliance
with federal bidding thresholds, oversight of contractors' performance,
and maintaining records to document the history of procurements.
2. Provide full and open competition in conducting procurements, consistent
with the standards outlined in § 200.319 and § 200.320, which allow for
non-competitive procurements only in limited circumstances.
3. Comply with the requirements of § 200.320(a) when using the micro -
purchase and small purchase methods of procurement.
4. Use the sealed bids method for procurement contracts exceeding the simplified threshold.
Utilize the competitive proposals method when sealed bidding is not possible.
5. Ensure noncompetitive procurement methods meet the
conditions set forth under § 200.320(c).
6. Verify that a contractor is eligible by reviewing the
suspended and debarred list on SAM.gov.
7. Restrict access to sensitive contractor information, such as
Social Security numbers or federal tax ID numbers.
Dunn Internal Control Policy: ARP/CSLFRF Award Page I I
General Procurement Control Activities:
• Procurement Policy: The City of Dunn maintains documented procurement procedures that
are consistent with the standards outlined in §§ 200.317 through 200.327. This policy
contains detailed processes and control activities for procurements made with federal
funds.
• The City Council must approve certain types of contracts (see Purchasing Policy for details).
• The Finance Director is responsible for monitoring and documenting the performance of a
contract for compliance with contract terms, conditions, and other specifications.
• Prenumbered purchase orders are used.
• A pre -audit certificate that is signed by the [finance officer or designated deputy] is attached
to all purchase orders, invoices, or other contract obligations.
• Micro -purchases may be awarded without soliciting competitive quotes if a determination
is made that the price is reasonable.
• Cost items shall be reviewed for allowability pursuant to the review process set forth in the
Allowable Cost Policy.
• The Finance Director is responsible for identifying qualified vendors and rotating purchases
made under the micro -purchase threshold among different suppliers. Management shall
periodically check compliance with this control activity.
• The Finance Director shall verify that contractors are not on the suspended or debarred list.
A screenshot of the record check shall be maintained.
• Access to sensitive contractor information, such as Social Security numbers or federal tax
ID numbers, is restricted.
Segregation of Duties:
• Duties are segregated between authorization, custody, record -keeping, and reconciliation.
• The person who sets up new contractors in the accounting system or edits information
on existing vendors is not the same as the person approving the checks that are
written.
• Reconciliations are performed by an employee who does not have record -keeping duties.
• Invoices and other supporting documentation are thoroughly reviewed prior to the
invoice being approved (e.g., compare the receiving or packaging slip against the
authorization).
Documentation:
Documenting the history of procurements is a top internal control priority for the City of Dunn.
All request personnel shall be trained on documentation and record retention policies.
Bid documents shall reflect all steps in the procurement process, including:
bid specifications and proof of advertisement (if required),
rationale for the selected method of procurement,
bid submissions,
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 12
A evaluation criteria,
A basis for contractor selection or rejection,
A justification for lack of competition, when applicable,
A basis for award cost or price, and
A contract agreement, including required UG contract clauses.
• Source documentation relating to procurements must be retained and should include
sufficient details to support the transaction, including:
A cost and quantity of items purchased,
A model numbers,
A purchase orders with and pre -audit certificates, and
A personnel who authorized the sale, if applicable.
• All records shall be maintained for a period of five (5) years after the ARP/CSLFRF period of
performance (through December 31, 2031).
Communication & Monitoring:
Management shall ensure purchasing and finance staff understand federal procurement laws.
Additional training shall be provided as necessary. Management will periodically review
purchase orders and contracts to ensure that all charges are accounted for in the period in which
the cost occurred and fall within the period of performance.
Property Management, 2 CFR §§ 200.310 to 200.316
Overview:
Except for property, supplies, or equipment acquired using revenue loss funds, the unit must
follow the applicable provisions of the Uniform Guidance regarding property standards (2 CFR
200.310-316), subject to the requirements set out in FAQ 13.16.
Per FAQ 13.16, during the period of performance, the City of Dunn may use property,
supplies, or equipment purchased with ARP/CSLFRF funds for a purpose other than the purpose
for which the initial purchase was made, provided the new use is consistent with another eligible
use. After the period of performance, the City of Dunn is more limited in how it may use the
property purchased with ARP/CSLFRF funds.
Objectives:
1. Ensure real property, personal property, supplies, and equipment are
used in compliance with the UG property standards (2 CFR 200.310-
316), and subject to the requirements set out in FAQ 13.16.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 13
2. Ensure documentation is maintained to substantiate any determination
on whether the use of an asset is authorized for a particular purpose
during and after the award period of performance.
3. Establish adequate safeguards to prevent loss, damage, or theft of property.
4. Follow adequate maintenance procedures to keep equipment in good condition.
5. Ensure proper disposition of real property and equipment in
accordance with § 200.31 l(c) and § 200.313 (e)..
Control Activities:
• Insurance Coverage: Purchase equivalent insurance coverage for real property and
equipment as is provided to other property owned by the City of Dunn. 2 CFR §
200.310.
• Property Management Policy: City of Dunn has adopted a Property Management
Policy that sets forth property management processes, including procedures for record -
keeping, reporting, and disposition responsibilities for real and personal property.
• Real Property Reporting: The Finance Director shall oversee the annual reporting
requirements for any real property or personal property acquired with federal awards funds.
Standard Form 429 shall be used to report real property, and the Standard Form 428 shall
be used to report tangible personal property, including equipment.
• Equipment Management: The City of Dunn has procedures for managing equipment,
whether acquired as a whole or in part under a federal award, until disposition takes place.
The City of Dunn will, at a minimum, meet the following requirements:
A Maintain equipment records that include a description of equipment, serial number/
model number, source of funding, acquisition date, location and condition of equipment,
unit acquisition cost, and final data, including date of disposal, sales price, and method
used to determine fair market value. § 200.313(d).
A Ensure adequate safeguards to prevent loss, damage, or theft of property. Such safeguards
may include attaching property tags to federally owned equipment that includes the
FAIN. Any loss, damage, or theft will be investigated. § 200.313(d).
A Regular maintenance will be performed to keep the property in good condition.
A A physical inventory of equipment will be performed, and the results reconciled with the
property records, at least once every two years.
A If the City of Dunn is authorized or required to sell equipment, proper sales procedures will
be used to ensure the highest possible return.
Communication & Monitoring:
Management will train employees to understand the various compliance requirements set
forth in the Uniform Guidance property management standards. Periodic testing of established
controls shall be performed to ensure that all reporting and property management requirements
are satisfied for both real property and equipment.
Dunn Internal Control Policy: ARP/CSLFRF Award - Page 14
Program Income, 2 CFR § 200.307
Overview:
Program income relates to gross income earned from expenditures of federal awards, such as
income from fees for services performed, the use or rental of property acquired with program
funds, and for the sale of items fabricated under the program. Program income is only
triggered when income will be earned under the COV D-19/Economic Impacts Category or
for income earned on a water/wastewater infrastructure project. When program income is
earned, it is added back to the total ARP/CSLFRF award allocation.
Objectives:
1. Separately track and account for program income during the
ARP/CSLFRF award's period of performance.
2. Expend program income on eligible projects and programs during the period of
performance (program income is added to the total ARP/CSLFRF award).
Control Activities:
• On a monthly basis, recorded program income is reconciled with supporting
documentation, such as loan ledgers and other accounting records.
• Program income is separately tracked and accounted for within the grant project ordinance.
• Management ensures program income is added to the total ARP/CSLFRF award and used to
support eligible projects and programs.
• Individuals who collect cash or other receipts are different from those who deposit receipts,
generate invoices, record general ledger activity, and reconcile bank statements.
Communication & Monitoring:
Management shall identify program income requirements and communicate compliance
requirements to staff. Management shall periodically review accounting records to ensure
program income is separately accounted for during the award period of performance.
CITY
DUNN
of
NORTH CAROLINA
401 E Broad St • PO Box 1065 . Dunn, North Carolina 28335
(910) 230-3500 • CityofDunn.org
R2026-21 ATTACH S2 Mayor
08/11/2026 William P. Elmore, Jr.
Mayor Pro Tern
April Gaulden
Council Members
J. Wesley Sills
Raquel McNeil
Billy Tart
Alan Hargis
Dr. David L. Bradham
City Manager
Justin Hembree
ATTACHMENT A
SALARY AND WAGE ADJUSTMENT RESOLUTION FOR FY 2026-27
BE IT RESOLVED that the City of Dunn City Council hereby approves the following
as an amendment of the Annual Budget for FY 2026-27:
Section 1: All eligible City permanent, full-time, elected, and appointed employees
that have started their City employment before July 1, 2026, shall receive an across-
the-board market adjustment salary increase of 2.00%.
Section 2: All eligible City permanent, full-time, elected, and appointed employees
that have started their City employment before July 1, 2026, shall receive an across-
the-board cost of living salary increase of 3.00%.
Section 3: All eligible City temporary and part-time, non -law enforcement,
employees shall receive an hourly wage increase of 5.00%.
Section 4: This resolution shall become effective for the entire pay period related to
the August 28, 2026, pay date.
This the I I" day of August, 2026.
Ar P,
William P.
Mayor
At S : sssprsu111"I
CITY OpO
POg9 .22
elissa R. Matti
City Clerk 0 .• SEAL
CARD�'��`•
V&re communil 6 yins!
OF
n CITY
® NORTH CAROLINA
401 E Broad St • PO Box 1065 • Dunn, North Carolina 28335
(910) 230-3500 • CityofDunn.org
R2026.22 ATTACH #2 Mayor
William P. Elmore, Jr.
Mayor Pro Tent
April Gaulden
Council Members
J. Wesley Sills
Raquel McNeil
Billy Tart
Alan Hargis
Dr. David L. Bradham
city manager
Justin Hembree
ATTACHMENT B
RESOLUTION ADOPTING CHANGES TO THE CITY OF DUNN POSITION
CLASSIFICATION AND PAY PLAN
WHEREAS, the City Council has adopted a comprehensive Position Classification and Pay Plan
for the City of Dunn; and
WHEREAS, the City Manager has submitted a budget amendment for FY 2026-27 based on the
proposed Position Classification and Pay Plan; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DUNN RESOLVES:
Section 1. The Position Classification and Pay Plan is hereby set as shown in Attachment B-1.
Section 2. Merit or Performance Pay provided to eligible and non -probationary City employees
in FY 2026-27 will range from 0.0% to 1.5%.
Section 3. All other provisions of the Position Classification and Pay Plan remain unchanged.
Section 4. The Human Resources Director shall follow the Position Classification and Pay Plan
for the FY27 budget fiscal year based on the effective dates.
Section 5. This resolution shall become effective August 8, 2026.
This, the II `h day ofAugust, 2026
,ttttnnu,q
William P.
Attest: CITY OFO ayor
Melissa R. Matti ' O'. SEAL
City Clerk �:PT,� •........
C,4ROL� .
WAere comii�`N 4,ins!
Attachment B-1
Effective 818126
CITY OF DUNN
Wage Chart
Effective from 8/8/2026 to 06/30/2027
Minimum
Midpoint
Maximum
FLSA
Annual
Annual
Annual
Grade
JOB TITLE
Status
Salary
Salary
Salary
3
Custodian - Facility Attendant
N
$ 1,756
$ 41,284
$ 50,811
Recreation Center Attendant
N
4
$ 33,345
$ 43,349
$ 53,352
5
Park Maintenance Worker
N
$ 35,012
$ 45,516
$ 56,020
6
Grounds Maintenance Worker
N
$ 36,764
$ 47,793
5 58,821
Recreation Center Assistant
N
Utility Customer Service Representative
N
7
Facilities Maintenance Assistant -
N
$ 38,602
$ 50,183
$ 61,763
Park Maintenance Supervisor
N
Fleet Maintenance Assistant
N
8
Administrative Support Specialist I
N
$ 40,532
$ 52,692
$ 64,851
Animal Control Technician
N
Equipment Operator
N
Grounds Maintenance Crew Leader
N
Police Cadet
N
Street Maintenance Worker
N
Utility Maintenance Mechanic
N
9
Administrative Support Specialist II
N
$ 42,560
$ 55,328
$ 68,096
Animal Control Supervisor
N
Payroll Specialist
N
Police Records Specialist
N
Senior Utility Maintenance Mechanic
N
Street Maintenance Worker II
N
10
Evidence Technician
N
$ 44,687
$ 58,093
$ 71,499
Facilities Maintenance Specialist
N
Fleet Maintenance Mechanic
N
Grounds Maintenance Supervisor
N
Lift Station Trainee
N
Planning Technician
N
Senior Equipment Operator
N
Wastewater Treatment Plant Operator I/Trainee
N
Water Treatment Plant Operator Trainee
N
11
Accounting Specialist -
N
$ 46,921
$ 50,9911
Athletic Program Manager
N
j74
Code Enforcement Officer
N
Executive Assistant to the City Manager
N.
Page 1 HR Wage Chart FY27 Proposed
Attachment B-1
Effective 818126
CITY OF DUNN
Wage Chart
Effective from 8/8/2026 to 06/30/2027
Minimum
Midpoint
Maximum
FLSA
Annual
Annual
Annual
Grade
JOB TITLE
Status
Salary
Salary
Salary
Laboratory Analyst
N
Lift Station Mechanic (certified)
N
Plant Maintenance Technician
N
Program Coordinator
N
Street Maintenance Supervisor
N
Utility Maintenance Crew Leader
N
Wastewater Treatment Plant Operator II
N
Water Treatment Plant Operator C
N
12
Fleet Maintenance Supervisor
N
$ 49,267
$ 64,047
$ 78,827
GIS Technician
N
Senior Center Manager
N
Senior Plant Maintenance Technician
N
Wastewater Treatment Plant Operator III
N
Water Treatment Plant Operator B
N
13
Building Code Inspector'111111
N
$ 51,731
$ 67,250
$ 82,769
CALEA Professional Standards Manager
N
Utility Compliance Specialist
N
Wasterwater Treatment Plant Operator IV
N
Wa_terfeme.4tPlar�t;QratorA
N
14
Accountant
N
$ 54,318
$ 70,612
$ 86,906
Building Code Inspector II
N
Chief Plant Maintenance Technician
N
Chief Treatment Plant Operator
N
Revenue Manager
N
15
Distribution and Collections Systems Supervisor
E
$ 57,033
$ 74,143
$ 91,252
Police Officer I
N
Utility Infrastructure Inspector
N
16
Building Code Inspector III
N
$ 59,884
$ 77,850
$ 95,815
City Clerk
N
Downtown Development Director
N
Police Officer II
N
Senior Accountant
N
Special Projects Manager
N
17
Police Officer III
N
$ 62,878
$ 81,742
$100,605
Senior Planner
E
tment Plant Superintendent 4
E
18
Deputy Finance Director
E
$ 66,022
$ 85,829
$105,636
Police Sergeant
N
Page 2 HR Wage Chart FY27 Proposed
Attachment B-1
Effective 818126
CITY OF DUNN
Wage Chart
Effective from 8/8/2026 to 06/30/2027
Minimum
Midpoint
Maximum
FLSA
Annual
Annual
Annual
Grade
JOB TITLE
Status
Salary
Salary
Salary
Treatment Plant Manager
E
19
Assistant Public Utilities Director
E
$ 69,324
$ 90,121
$110,918
Assistant Public Works Director -
E
Human Resource, Director
E
20
Chief Building Code Inspector
E
$ 72,789
$ 94,627
$116,464
Parks & Recreation Director
E
Police Lieutenant
N
21
Collection and Distribution Manager
E
$ 76,430
$ 99,359
$122,287
22
Planning Director
E
$ 80,252
$104,327
$128,402
Police Captain
E
23
Finance Director
E
$ 84,264
$ 109,543
$134,822
Project Manager
E
Public Utilities Director
E
Public Works Director
E
24
Deputy Police Chief
E
$ 88,476
$ 115,019
$141,562
25
$ 92,901
$120,771
$148,641
26
Police Chief
E
$ 97,545
$ 126,809
$156,073
27
Assistant City Manager
E
$ 102,423
$ 133,150
$163,877
28
$107,544
$ 139,808
$172,071
29
$112,921
$ 118,567
$146,798
$ 154,138
$180,674
$189,709
o
E Exempt from the Wage and Hour provisions of the Fair Labor Standards Act (FLSA)
N Not Exempt from the Wage and Hour provisions of the Fair Labor Standards Act (FLSA)
Page 3 HR Wage Chart FY27 Proposed
FY 26-27
TITLE/RANK
PAY RATE
Career Development Plan for Dunn Police Officers-AttachmentB-I
ENTRY
POLICE CADET
$40,532.00
BLET SPONSORSHIP
RE
20 ) EARS OF AGE MIN.
BACKGROUND INVESTIGATION
DRUG SCREENING
CITY OF DUNN REQUIREMENTS
NC OPERATORS LICENSE
ENTRY
BASED ON 2.5% INCREASE
STEP ONE
PAY RATE
POLICE OFFICER 1
$57,033.00
BLET GRADUATE
CITY OF DUNN REQUIREMENTS
BACKGROUND INVESTIGATION
INTERVIEW WITH CHIEF
ENTRY
$58,459.00
NEELL
POI FOR ONE YEAR
SUCCESFUL COMPL. OF TRAINING
NO DISCIPLINARY ACTION 12 MO
GENERAL CERTIFICATION
STANDARDIZED FIELD SOBRIETY
CIT CERTIFICATION
INTOX CERTFICATION
BASED ON
STEP ONE
PAY RATE
POLICE OFFICER II
$59,884.00
COMPLETED TWO YEARS AS PO -I
160 HOURS TRAINING TO INCLUDE
40 FIR& COMM. SERVICE
40 HRS. TRAPP. ENFCMT. TRNG.
40 HRS. INVESTIGATIONS TRNG
40 HRS. LE TRAINING TOPIC
GENERAL L.E. CERT
STANDARD OR HIGHER EVAL.
NO STEP 2 OR HIGHER DISCIPLINARY
$62,878.00
POB FOR ONE YEARS
NO DISCIPLINARY ACTION 12 MO
COMM. POLICING COURSE (40)
PARTICIPATE IN 4 COMM. EVENTS
STANDARD OR HIGHER EVAL.
OFFICER SURVIVAL I (40)
MUST MEET ALL REQ, TO ADV TO PO II
FY 26-27
TITLE/RANK
PAY RATE
Career Development Plan for Dunn Police Officers-
BASED O
ENTRY STEP ONE
AttachmentB-2
D ON 5% INCREASE
STEP TWO
POLICE OFFICER III
& INVESTIGATOR
$62,878.00
FOR FOR TWO YEARS
4 YRS. EXP. PLUS 2 YRS AS PO-E
280 FIRS. TRAINING TO INCLUDE
40 HRS. MANAG/SUPERVISOR
80 HRS.COMM. SERV, 40 AS PO-E
160 LAW ENFORCE. TOPIC
MEETS EXP. P.E. LAST 2 YRS.
OR EXCEEDS EXP. LAST YEAR
NO DISCIPLINARY ACTION 12 MO
ENTRY
$66,022.00
POIE FOR TWO YEARS
INTERMEDIATE LE CERT. OR
PROFESSIONAL CERTIFICATION
IE:TRAFFIC, LEADERSHIP, CICP
PARTICIPATE IN 4 COMM. EVENTS
PEREEVAL, EXCEEDS EXP.
NO DISCIPLINARY ACTION 12 MO
COMPLETED OS II
BASED ON 7% INCREASE
STEP ONE
$69,323.00
NONE -
STEP ONE FOR FOUR YEARS
80 FIRS SUPERVISORY TRAINING
IE: FIRST LINE SUPERVISION, FFQ,
CREDIBLE LEADERSHIP
PERF. EVAL.EXCEEDS EXP.
NO DISCIPLINARY ACTION 12 MO
BASED ON 7% INCREASE
STEP TWO
PAY RATE
SERGEANT
$66,022.00
j75,589.00
"
REQUIREMENT
PO II FOR TWO YRS OR EQUIV. EXP
SERGEANT FOR TWO YEARS
FOUR COMM EVENTS OR
ONE APPROVED COMM PROJECT
MEETS EXP. P.E. LAST 2 YRS.
NO DISCIPLINARY ACTION 12 MO
120 FIRS SUPERVISORY TRAINING IN
MED RELAT, OR ADV SPEAK SKILL
BASED ON
STEP ONE
SERGEANT FOR FOUR YEARS
PERF. EVAL.EXCEEDS EXP.
NO DISCIPLINARY ACTION 12 MO
ADVANCED LE CERT. OR
ASSOC. DEGREE OR HIGHER
40 FIRS ADD. SUPERVISORY TRNG
STEP ONE FOR TWO YEARS
1 ON 7% INCREASE
STEP TWO
INTERMEDIATE LE CERT
90 FIRS SUPERVISORY TRAINING
PROF. OR HIGHER P.E. LAST 2 YRS.
OR EXMPLARY P.E. LAST YEAR
NO STEP 2 OR HIGHER DISCIPLINARY
ENTRY
PAY RATE
LIEUTENANT
$72,789.00
SERGEANT FOR ONE YEAR
120 FIRS. MANGE/SUPVR TRNG
INTERMEDIATE LE CERT OR,
ASSOC, DEGREE OR HIGHER
LT. FOR TWO YEARS
200 HRS SUPERVISORY TRAING
ASSOC. DEGREE OR HIGHER OR
ADVANCED LE CERTIFICATE
LT. FOR FOUR YEARS
500 FIRS. SUPERVISORY TRAINING
OR MANAGEMENT TRAINING
ADVANCED LE CERTIFICATE AND/OR,
Career Development Plan for Dunn Police Officers-
MEETS EXP. P.E. LAST 2 YRS. COMPLETED FEMA MMS 700 & 800
OR EXEMPLARY PE LAST YEAR SATISFACTORY PERE. EVAL
NO STEP 2 OR HIGHER DISCIPLINARY NO DISCIPLINARY ACTION 12 MO
BASED ON VACANCY OR POSITION ONE APPROVED COMM PROJECT
FOUR COMMUNITY EVENTS
BASED 1
ENTRY STEP ONE
Attachment B-2
ASSOC. DEGREE OR HIGHER
NO DISCIPLINARY ACTION 12 MO
PERF. EVAL.EXCEEDS EXP.
STEP ONE FOR TWO YEARS
1 ON7% INCREASE
STEP TWO
TITLE/RANK
PAY RATE
CAPTAIN
S80,252.00
REQUIR
SF:R VFD AS I, I. FOR IWO YEARS
ADVANCED L.E. CERT
EXECUTIVE LEADERSHIP COURSE.
PERF. EVAL. EXCEEDS EXP.2 YRS
NO STEP 2 OR HIGHER DISPLNRY
BASED ON VACANCY OF POSITION
10 YRS FULL TIME LE EXP
LEAST 5 YRS SUPERVISORY EXP
ASSOC. DEGREE OR HIGHER
ENTRY
$85,870.00
CAPTAIN FOR ONE YEAR
ONE APPROVED COMM PROJECT
FOUR COMMUNITY EVENTS
EVAL. EXCEDS. STAND. OR HIGHER
COMPLETED ICS 300 & 400
NO DISCIPLINARY ACTION 12 MO
BASED 1
STEP 0 N E
$91,881.00
CAPTAIN FOR THREE YEARS
AOMP, FBI NAT. ACADEMY OR
SOUTHERN POLICE INSTITUTE OR
EQUILIVENT COURSES
NO DISCIPLINARY ACTION 12 MO
PERK EVAL EXCEED EXP.
ASSOC. DEGREE OR HIGHER
COURSE WORK IN LE OR PA OR
RELATED FIELD, EXTENSIVE EXPER
IN POLICE SERVICES AND
SUPERVISION EQUILIVENT TO
THE RANK OF CAPTAIN, OR
EQUILIVENT COMBINATION OF
EDUCATION AND EXPERIENCE
STEP ONE FOR TWO YEARS
1 ON 8% INCREASE
STEP TWO
PAY RATE
MAJOR
S1o3,ls8.00
s IREMENT
APPOINTED BY CHIEF
SERVES AT PLEASURE OF CHIEF
SERVES IN ABSENCE OF CHIEF
RANK OF LIEUTENANT OR ABOVE
APPOINTED BY CHIEF
SERVES AT PLEASURE OF CHIEF
SERVES IN ABSENCE OF CHIEF
MAJOR FOR ONE YEAR
APPOINTED BY CHIEF
SERVES AT PLEASURE OF CHIEF
SERVES IN ABSENCE OF CHIEF
MAJOR FOR TWO YEARS
Career Development Plan for Dunn Police Officers-
Attachment B-1
TITLEIRANK
SATISFACTORY PERF. EVAI.
PERF.EVAL. EXCEEDS EXP.
ADVANCED LE CERTIFICATE
BACHELOR'S DEGREE OR HIGHER
AOMP, FBI NAT. ACADEMY OR
SOUTHERN POLICE INSTITUTE OR
EQUILIVENT COURSES
PERF. EVAL.EXCEEDS EXP.
STEP ONE FOR TWO YEARS
BASED ON 10%1
ON 10% INCREASE
PAY RATE
ENTRY
STEP ONE
CHIEF OF POLICE
$97,545.00
$107,300.00
$118,030.00
REQUIREMENT
REQUIR ,.
APPOINTED BY CITY MANAGER
APPOINTED BY CH MANAGER
APPOINTED BY CITY MANAGER
EDUCATION
CHIEF FOR ONE YEAR
CHIEF FOR TWO YEARS
EXPERIENCE
EDUCATION
EDUCATION
EXPERIENCE
EXPERIENCE
PERREVAL. EXCEEDS EXP.
PERF. EVAL.EXCEEDS EXP.
STEP ONE FOR TWO YEARS
Effective August 8, 2026 for the fiscalyear ending 6-30-2027.
Approv d this iith ugus , 2026.
City Manager
Chief of Police
Director
Human Ilesourc9S Director
CITY OF
DUNN
NORTH CAROLINA
401 E Broad St - PO Box 1065 . Dunn, North Carolina 28335
(910) 230-3500 • CityofDunn.org
_ — — — — Mayor
R2026-23 ATTACH #2 William P. Elmore, Jr.
08/11/2026 Mayor Pro Tent
April Gaulden
Council Members
J. Wesley Sills
Raquel McNeil
Billy Tart
Alan Hargis
Dr. David L. Bradham
City Manager
Justin Hembree
ATTACHMENT C
FOR FY2026-27 VEHICLE AND EQUIPMENT PURCHASES
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DUNN, UNDER GS 159-
13.2, THAT:
Section 1: The following vehicles and equipment are authorized for purchase in FY27
and capital project ordinances by fund will be established for the purchase and related funding:
Fund
Department
Vehicle
Budge
General
Police
5 Police Vehicles
$331,000
General
Public Works
Freightliner Leaf Truck
305,000
General[Wtr * PW & PU
Kubota KX057-5113A mini excavator
90,000
Water
Public Utility
Ford F-450 Crew Cab
85,000
Sewer
Public Utility
Ford F-150 XL
44,177
General
Total
$855,177
* Equipment will be funded 50/50 from the General Fund and Water Fund
Section 2. The total amount appropriated for the vehicles listed in Section 1 shall not
exceed $855,177 and will be funded with cash reserves or installment financing.
Section 3: Within five (5) days after this ordinance is adopted, the City Clerk shall file a
copy of this ordinance with the Finance Director.
Section 4: This capital project ordinance shall be effective August 11, 2026.
This the Il r' day ofAugust, 2026.
.1,WWJ am P. E
e t: '� �� .• G
GORP0Aft Z
liyT.:22
2'. SEAL
---Melissa R. Math 7n ' Q �-
City Clerk
"'z rl,nu�N
V&re communif 6!�ins!
CITY OF
DUNN
® NORTH CAROLINA
401 E Broad St . PO Box 1065 • Dunn, North Carolina 28335
(910) 230-3500 • CityofDunn.org
R2026-24 ATTACH #2 mayor
08/11/2026 William P. Elmore, Jr.
Mayor Pro Tam
April Gaulden
Council Members
J. Wesley Sills
Raquel McNeil
Billy Tart
Alan Hargis
Dr. David L. Bradham
City Manager
Justin Hembree
ATTACHMENT C-1
REIMBURSEMENT RESOLUTION FOR EQUIPMENT AND VEHICLES
WHEREAS, the City Council has adopted a resolution that authorizes the purchases of vehicles
and equipment for FY27 and as provided under federal tax law, to facilitate the City's use of
financing proceeds to restore its funds when the City makes capital expenditures prior to closing
on a lease/purchase installment financing.
BE IT RESOLVED by the City of Dunn City Council that:
Section 1. The equipment and vehicles budgeted for purchase in FY 2026-27 include the
following:
Fund
Department
Vehicle
Budget
General
Police
5 Police Vehicles
$331,000
General
Public Works
Freightliner Leaf Truck
305,000
GeneraVWtr * PW & PU
Kubota KX057-5R3A mini excavator
90,000
Water
Public Utility
Ford F-450 Crew Cab
85,000
Sewer
Public Utility
Ford F-150 XL
44,177
General
Total
$855,177
* Equipment will be funded 50150 from the General Fund and Water Fund
Section 2. The expected type of financing (which may be subject to change) for the above
equipment and vehicles is installment purchase financing as allowed in North Carolina General
Statutes Section 160A-20, or grant/loan financing acquired through the United States Department
of Agriculture.
Section 3. All or part of the funds that have been advanced, or may be advanced, from the
Capital Fund for the aforementioned items are intended to be reimbursed from the financing
proceeds up to an amount of $855,177.00.
Section 4. The adoption of this resolution is intended as a declaration of the City Council's
official intent to reimburse project expenditures from financing proceeds as needed.
Section 5: Within five (5) days after this ordinance is adopted, the City Clerk shall file a copy of
this ordinance with the Finance Director.
Wkere communif hie ins!
Section 6: This resolution shall become effective August 11, 2026.
This the 11'h day of August, 2026
Attest:
,
` . CITY ....
Melissa R. Matti - erk _ '� GpRPpggT Gay'
2'. SEAL
• P;
y CAR L
��,,, i i u,,,,,,
GeneralFund- Various
Budget Amendments
FY27 Proposed -Budget
Department
Amendments
Expenditure
Description Amendment
Adopted
Budget Amendment
Amended
Bud¢et
Mayor & Council
Salaries and Wages
of
FY27 Wage Adjustments
$ 49,775 $
2,490
$ 52,265
Mayor & Council
FICA/Medicare
FY27 Wage Adjustments
3,808
190
3,998
Mayor & Council
Worker's Comp Insurance
FY27 Wage Adjustments
39
5
44
Administration
Salaries and Wages
FY27 Wage Adjustments
388,587
20,454
409,041
Administration
Salaries -Part-time
FY27 Wage Adjustments
5,980
299
6,279
Administration
FICA/Medicare
FY27 Wage Adjustments
28,809
1,589
30,398
Administration
Employee Insurance
State Health Insurance Plan
53,809
(2,344)
51,465
Administration
Retirement/401K
FY27 Wage Adjustments
78,339
4,123
82,462
Administration
Worker's Comp Insurance
FY27 Wage Adjustments
394
12
406
Tourism
Salaries and Wages
FY27 Wage Adjustments
80,200
4,525
84,725
Tourism
Salaries -Part-time
FY27 Wage Adjustments
32,000
1,731
33,731
Tourism
FICA/Medicare
FY27 Wage Adjustments
7,448
480
7,928
Tourism
Employee Insurance
State Health Insurance Plan
12,800
(585)
12,215
Tourism
Retirement/4011K
FY27 Wage Adjustments
16,168
912
17,080
Tourism
Worker's Comp Insurance
FY27 Wage Adjustments
93
2
95
Tourism
Tourism-Salary/Benefits Reimb
FY27 Wage Adjustments
(148,709)
(7,065)
(155,774)
Finance
Salaries and Wages
FY27 Wage Adjustments
160,391
8,799
169,190
Finance
Salaries -Part-time
FY27 Wage Adjustments
6,500
325
6,825
Finance
FICA/Medicare
FY27 Wage Adjustments
11,604
697
12,301
Finance
Employee Insurance
State Health Insurance Plan
25,055
(1,140)
23,915
Finance
Retirement/401K
FY27 Wage Adjustments
32,334
1,774
34,108
Finance
Worker's Comp Insurance
FY27 Wage Adjustments
140
3
143
City Hall
Salaries and Wages
FY27 Wage Adjustments
27,369
1,537
28,906
City Hall
FICA/Medicare
FY27 Wage Adjustments
1,703
118
1,821
City Hall
Employee Insurance
State Health Insurance Plan
8,773
(483)
8,290
City Hall
Retirement/401K
FY27 Wage Adjustments
5,517
310
5,827
City Hall
Worker's Comp Insurance
FY27 Wage Adjustments
518
8
526
Non Departmental
Salaries and Wages
FY27 Wage Adjustments
30,000
1,697
31,697
Non Departmental
FICA/Medicare
FY27 Wage Adjustments
2,295
130
2,425
Non Departmental
Retirement/401K
FY27 Wage Adjustments
6,768
383
7,151
Police
Salaries and Wages
FY27 Wage Adjustments
3,041,087
171,452
3,212,539
Police
Salaries -Overtime
FY27 Wage Adjustments
102,000
5,769
107,769
Police
Salaries -Part-time
FY27 Wage Adjustments
20,000
1,000
21,000
EY27 Proposed Budget
Amendments
Department
Expenditure
Parks & Recreation
Worker's Comp Insurance
Senior Center
Salaries and Wages
Senior Center
Salaries -Overtime
Senior Center
Salaries -Part-time
Senior Center
FICA/Medicare
Senior Center
Employee Insurance
Senior Center
Retirement/401K
Senior Center
Worker's Comp Insurance
Cemetery
Salaries and Wages
Cemetery
Salaries -Overtime
Cemetery
FICA/Medicare
Cemetery
Employee Insurance
Cemetery
Retirement/401K
Cemetery
Worker's Comp Insurance
Mayor & Council
Membership Dues
Non Departmental
Economic Contributions
Non Departmental
Operating Transferto.Capital Projs
Non Departmental
OperatingTransferto Capital Projs
Park and Recreation
Capital Outlay
Police
Non -Capital Equipment
Police
Non -Capital Equipment
Police
Non -Capital Equipment
Police
Non -Capital Equipment
Public Works
Capital Outlay
Public Works
Capital Outlay
Public Works
Sidewalk Construction
Public Works Garage
Capital Outlay
Non Departmental
Reserve for Contingency
Total
Descriotion of Amendment
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
Contribution to Harnett Economic Development Corp
Stewart Theatre contribution
Codrington Park Project
Funding for mini excavator
One HVACunitfor Community Building
Eight rifles (Fifteen in the adopted budget)
Two computers (Five in the adopted budget)
Three flock cameras
One radar units (one in the adopted budget)
7' x 22' Trailer
Mower Max grader attachment
Sidewalk repair/replacement
20' floortilt 10ktrailer
Items listed above
Total
Adopted
Amended
Budget
Amendment
Budget
7,569
198
7,767
47,011
2,654
49,665
800
45
845
17,000
850
17,850
4,898
272
5,170
12,022
(628)
11,394
9,639
543
10,182
1,310
10
1,320
234,339
13,133
247,472
12,500
707
13,207
17,945
1,060
19,005
63,022
(3,306)
59,716
49,762
2,792
52,554
7,566
382
7,948
195
16,250
16,445
-
20,000
20,000
-
175,000
175,000
-
45,000
45,000
-
26,000
26,000
25,935
14,000
39,935
13,500
5,400
18,900
-
9,000
9,000
3,000
3,000
6,000
-
10,000
10,000
-
14,000
14,000
25,000
10,000
35,000
10,319
5,910
16,229
1,354,572
(784,908)
569,664
$ 10,364,296
$ -
$ 10,364,266
Water,Fund rVatous,BudgetAmendments.
Adopted Amended
Department Description Description Budget Amendment Budge
WaterAdmin Salaries and Wages FY27 Wage Adjustments $ 137,646 $ 7,325 $ 144,971
WaterAdmin Salaries -Part-time FY27 Wage Adjustments 1,472 74 1,546
FY27 Proposed Budget Amendments
Adopted
Amended
Department
Expenditure
Description of Amendment
Budget Amendment
Budget
Police
FICA/Medicare
FY27 Wage Adjustments
229,218
13,634
242,852
Police
Employee Insurance
State Health Insurance Plan
545,835
(26,175)
519,660
Police
Retirement/401K
FY27 Wage Adjustments
691,381
38,988
730,369
Police
Worker's Comp Insurance
FY27 Wage Adjustments
72,927
1,243
74,170
Animal Control
Salaries and Wages
FY27 Wage Adjustments
83,351
4,698
88,049
Animal Control
Salaries -Overtime
FY27 Wage Adjustments
3,400
192
3,592
Animal Control
Salaries -Part-time
FY27 Wage Adjustments
23,000
1,150
24,150
Animal Control
FICA/Medicare
FY27 Wage Adjustments
8,060
461
8,521
Animal Control
Employee Insurance
State Health Insurance Plan
23,780
(1,267)
22,513
Animal Control
Retirement/401K
FY27 Wage Adjustments
17,489
988
18,477
AnimalControl
Worker's Comp Insurance
FY27 Wage Adjustments
1,928
29
1,957
Planning&Inspections
Salaries and Wages
FY27 Wage Adjustments
449,449
28,176
477,625
Planning & Inspections
FICA/Medicare
FY27 Wage Adjustments
32,815
2,156
34,971
Planning& Inspections
Employee Insurance
State Health Insurance Plan
82,974
(4,121)
78,853
Planning & Inspections
Retirement/401K
FY27 Wage Adjustments
90,609
5,680
96,289
Planning & Inspections
Worker's Comp Insurance
FY27 Wage Adjustments
4,637
180
4,817
Public Works
Salaries and Wages
FY27 Wage Adjustments
721,586
84,827
806,413
Public Works
Salaries -Overtime
FY27 Wage Adjustments
20,000
1,131
21,131
Public Works
Salaries -Part-time
FY27 Wage Adjustments
5,000
250
5,250
Public Works
Allocated toOther Depts
FY27 Wage Adjustments
(38,000)
(2,149)
(40,149)
Public Works
FICA/Medicare
FY27 Wage Adjustments
52,495
3,484
55,979
Public Works
Employee Insurance
State Health Insurance Plan
189,338
(10,063)
179,275
Public Works
Retirement/401K
FY27 Wage Adjustments
149,609
9,130
158,739
Public Works
Worker's Comp Insurance
FY27 Wage Adjustments
26,028
2,097
28,125
Public Works Garage
Salaries and Wages
FY27 Wage Adjustments
165,664
11,526
177,190
Public Works Garage
Salaries -Overtime
FY27 Wage Adjustments
1,300
74
1,374
Public Works Garage
FICA/Medicare
FY27 Wage Adjustments
11,970
886
12,856
Public Works Garage
Employee Insurance
State Health Insurance Plan
37,560
(1,860)
35,700
Public Works Garage
Retirement/401K
FY27 Wage Adjustments
33,659
2,340
35,999
Public Works Garage
Worker's Comp Insurance
FY27 Wage Adjustments
2,552
74
2,626
Parks & Recreation
Salaries and Wages
FY27 Wage Adjustments
345,661
20,581
366,242
Parks & Recreation
Salaries -Overtime
FY27 Wage Adjustments
15,000
848
15,848
Parks & Recreation
Salaries -Part-time
FY27 Wage Adjustments
58,000
2,900
60,9D0
Parks & Recreation
FICA/Medicare
FY27 Wage Adjustments
31,307
1,861
33,168
Parks & Recreation
Employee Insurance
State Health Insurance Plan
92,507
(4,831)
87,676
Parks & Recreation
Retirement/401K
FY27 Wage Adjustments
72,709
4,321
77,030
FY27 Proposed BudgetAmendments
Department
Expenditure
WaterAdmin
FICA/Medicare
WaterAdmin
Employee Insurance
WaterAdmin
Retirement/401K
WaterAdmin
Worker's Comp Insurance
Water Finance
Salaries and Wages
Water Finance
Salaries -Part-time
Water Finance
FICA/Medicare
Water Finance
Employee Insurance
Water Finance
Retirement/401K
Water Finance
Worker's Comp Insurance
Water Distributions
Salaries and Wages
Water Distributions
Overtime
Water Distributions
FICA/Medicare
Water Distributions
Employee Insurance
Water Distributions
Retirement/401K
Water Distributions
Worker's Comp Insurance
WTP
Salaries and Wages
WTP
Overtime
WTP
FICA/Medicare
WTP
Employee Insurance
WTP
Retirement/401K
WTP
Worker's Comp Insurance
Administration
Membership Dues
Administration
Non-Capitat Equipment
Administration
OperatingTransfers to Capital Projects
Administration
Operating Transfers to Capital Projects
Total
Description of Amendment
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
Contribution to Harnett Economic Development Corp
Three computer laptops
Funding for mini excavator& Ford F-450
Items listed above
Total
Adopted
Amended
Budget
Amendment
Budget
10,081
558
10,639
18,421
(819)
17,602
24,924
1,332
26,256
304
7
311
106,879
5,955
112,834
13,600
680
14,280
8,707
508
9,215
24,017
(1,225)
22,792
21,546
1,202
22,748
99
1
100
446,761
29,461
476,222
20,000
1,131
21,131
32,838
2,342
35,180
117,222
(6,226)
110,996
94,100
6,170
100,270
8,600
156
8,756
526,541
18,222
544,763
60,000
3,394
63,394
44,084
1,652
45,736
101,485
(4,730)
96,755
118,248
4,355
122,603
10,597
284
10,881
4,580
3,500
8,080
2,800
2,600
5,400
696,526
130,000
826,526
826,526
(207,909)
618,617
$ 3,478,604
$ -
$ 3,478,604
Sewer Fund -Various Budget Amendments
Adopted
Department
Description
Description
Budget
SewerAdmin
Salaries and Wages
FY27 Wage Adjustments
$ 162,430
SewerAdmin
Salaries -Part-time
FY27 Wage Adjustments
1,748
SewerAdmin
FICA/Medicare
FY27 Wage Adjustments
12,184
SewerAdmin
Employee Insurance
State Health Insurance Plan
21,238
Amendment
$ 8,639
87
676
(937)
Amended
$ 171,D69
1,835
12,860
20,301
FY27 o os Budget Amendments
Department
Expenditure
SewerAdmin
Retirement/401K
SewerAdmin
Worker's Comp Insurance
Sewer Finance
Salaries and Wages
Sewer Finance
Salaries -Part-time
Sewer Finance
FICA/Medicare
Sewer Finance
Employee Insurance
Sewer Finance
Retirement/401K
Sewer Finance
Worker's Comp Insurance
Sewer Collections
Salaries and Wages
Sewer Collections
Overtime
Sewer Collections
FICA/Medicare
Sewer Collections
Employee Insurance
Sewer Collections
Retirement/401K
Sewer Collections
Worker's Comp Insurance
WWTP
Salaries and Wages
WWTP
Overtime
W WTP
FICA/Medicare
WWTP
Employee Insurance
W NTP
Retirement/401K
WWiP
Worker's Comp Insurance
Administration
Membership Dues
Administration
Non -Capital Equipment
Administration
Operating Transfers to Capital Projects
Sewer Collections
Capital Improvement Projects
Total
Description of Amendment
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
FY27 Wage Adjustments
State Health Insurance Plan
FY27 Wage Adjustments
FY27 Wage Adjustments
Contribution to Harnett Economic Development Corp
Three computer laptops
Funding for Ford F-150
Items listed above
Total
Adopted
Amended
Budget
Amendment
Budget
30,168
1,616
31,784
344
10
354
114,281
6,363
120,644
13,900
695
14,595
9,243
540
9,783
25,175
(1,277)
23,898
23,041
1,282
24,323
105
2
107
401,390
22,601
423,991
13,000
735
13,735
30,755
1,785
32,540
99,208
(5,345)
93,863
83,540
4,705
88,245
7,844
107
7,951
504,238
28,295
532,533
60,000
3,394
63,394
39,167
2,425
41,592
111,119
(5,456)
105,663
113,751
6,388
120,139
11,675
303
11,978
6,868
5,250
12,118
4,200
3,400
7,600
44,177
44,177
165,473
(130,460)
35,013
$ 2,066,085
$
$ 2,066,085
Stormwater-Fund-Various Budget Amendments..
Adopted
Amended
Department
Description
Description
Budget
Amendment
Budget
Stormwater
Salaries and Wages
FY27 Wage Adjustments
$ 5,894
$ 333
$ 6,227
Stormwater
Personnel Costs fr Other Depts
FY27 Wage Adjustments
38,000
2,149
40,149
Stormwater
FICA/Medicare
FY27 Wage Adjustments
3,347
189
3,536
Stormwater
Employee Insurance
State Health Insurance Plan
1,230
(62)
1,168
Stormwater
Retirement/401K
FY27 Wage Adjustments
8,850
499
9,349
Stormwater
Worker's Comp Insurance
FY27 Wage Adjustments
1,483
63
1,546
FY27 Proposed Budget Amendments Adopted Amended
Department Expenditure Description of Amendment Budget Amendment Budget
Stormwater Reserve for Contingency Reserve for Contingency 388,969 (3,171) 385,798
Total Total $ 447,773 $ - $ U7,773
Govtll Capital'Projects•Fund - VariousSudget'Amendments
Adopted
Amended
Department
Description
Descri tp ion
Budget
Amendment
Budget
Governmental
Borrowed Funds (Revenue)
5Police Cars -5year loan
$
$
(331,000)
$ (331,000)
Governmental
Borrowed Funds (Revenue)
Freightliner Leaf Truck -7year loan
(305,000)
(305,000)
Governmental
OperTrffrGeneral Fund
Kubota KX057-5R3A mini excavator (50%)
(45,000)
(45,000)
Police
CapitalOutlay-Police Veh & Equip
5 Police Cars
331,000
331,000
Public Works
Capital Outlay-PWVeh & Equip
Freightliner Leaf Truck
305,000
305,000
Public Works
Capital Outlay-PW Veh & Equip
Kubota KX057-5113A mini. excavator (50%)
45,000
45,000
Total
Total
$
$
-
$ -
LL
Water Capital P_rojectsiFund-VariousBudgetAm inents
Adopted
Amended
Department
Description
Description
Budget
Amendment
Budget
Water Capital Project
Oper Trf frWater Fund
Kubota KX057-5113A mini excavator (50%)
$ -
$
(45,000)
$ (45,000)
Water Capital Project
Oper Trf frWater Fund
Ford F-450 Crew Cab
-
(85,000)
(85,000)
Water Capital Project
Capital Outlay -Water Ops Veh&Equip
KubotaKX057-5R3A mini excavator (50%)
-
45,000
45,000
Water Capital Project
Capital Outlay -Water Ops Veh & Equip
Ford F-450 Crew Cab
-
85,000
85,000
Total
Total
$
$
-
$ -
Sewer Capita[ Projects:!Fund -.Various Budget Amendments
Adopted
Department Description Description Budget
Sewer Capital Project OperTrffrSewer Fund Ford F-150XL
Sewer Capital Project Capital Outlay-WWTP Veh & Equip Ford F-150 XL
Total Total
Amended
Amendment Budget
$ (44,177) $ (44,177)
44,177 44,177
08/11/2026
SETTLEMENT AND RELEASE AGREEMENT
This Settlement and Release Agreement (the "Settlement Agreement") is made and
entered into by and between City of Dunn, North Carolina, a municipal corporation ("City') and
Winged Warriors LLC, a North Carolina limited liability company{"Winged Warriors') (each
a "Party" and collectively the "Parties"):
RECITALS
This Settlement Agreement is -made with reference to the following facts and
circumstances:
WHEREAS, Winged Warriors is the owner of real property located in the City of Dunn,
North Carolina,.generally located at 410 S. Fayetteville Ave., Dunn, North Carolina, being Harnett
County PIN 1516-56-0439.000 (the "Property'); and
WHEREAS, the City, acting pursuant to the Dunn City Code and North Carolina General
Statute Chapter 160D initiated a minimum housing code proceeding against the Property for
violation of the Dunn City Code and state law (the "Minimum Housing Enforcement Action');
and
WHEREAS, the Minimum Housing Enforcement Action was brought before the Dunn
City Council on December 10, 2024 at which time the Dunn City Council adopted An Ordinance
Directing The Code Administrator to Remove Or Demolish The Property Herein Described As
Unfit for Human Habitation And Directing That A Notice Be Placed Thereon That The Same May
Not Be Occupied, being Ordinance 02024-33 which was recorded in Book 4265, Pages 2183-2184
of the Harnett County Registry, a copy of which is attached hereto as Exhibit A and incorporated
herein by reference (the "Ordinance'); and
WHEREAS, the Ordinance among other things, declares the Property as unfit for human
habitation and instructs and directs the City Code Administrator to remove or demolish the
structure located on the Property; and
WHEREAS, Winged Warriors filed a Petition for Writ of Certiorari in Harnett County
Superior Court in File No. 25CV000127420 for judicial review of the procedure of the Minimum
Housing Enforcement Action and the legality of the City's adoption of the Ordinance (the
"Certiorari Proceeding'); and
WHEREAS, the Certiorari Proceeding was heard on September 29, 2025 before the
Honorable C. Winston Gilchrist and on or about October 14, 2025, Judge C. Winston Gilchrist
entered an Order affirming the adoption of the Ordinance by the City (the "Order"); and
WHEREAS, Winged Warriors appealed the Order to the North Carolina Court of Appeals
and it is presently on appeal before the North Carolina Court of Appeals Case No. 26-344 (the
"Appeal'); and
WHEREAS, the Parties now desire to settle any and all claims and disputes between them,
including but not limited to any claims that have been or could have been asserted in the Certiorari
Proceeding or the Appeal;
NOW, THEREFORE, in consideration of the foregoing and mutual covenants,
representations and warranties contained herein and other good and valuable consideration, the
receipt and sufficiency of which is hereby acknowledged, the Parties hereto agree to bind
themselves as follows:
1. Release. In consideration of the full settlement of all claims referred to herein,
Winged Warriors for itself and on the behalf of any of their officers, directors, members,
shareholders, owners, partners, managers, employees, representatives, consultants, insurers,
affiliates and affiliated corporations, partnerships and limited liability companies, predecessors,
successors, heirs; executors, beneficiaries, legal representatives, .agents, assigns, and any other
person, firm or corporation charged or chargeable with responsibility or liability, hereby release,
covenant not to sue, and forever discharge the City its officers, directors, elected officials,
employees, representatives, consultants, insurers, affiliates, predecessors, successors, legal
representatives, agents, assigns, and any other person, firm or corporation charged or chargeable
with responsibility or liability, from any and all actions, causes ofaction, claims, demands, liabilities,
expenses, court costs, expert costs, interest costs, attorneys' fees, and damages of any kind
whatsoever, whether known or unknown, arising out of or in any way relating to any conduct that
occurred from the beginning of time to the date that the Parties execute this Settlement Agreement
(the "Effective Date'), including but not limited to any claims that were or could have been asserted
by Winged Warriors in the Certiorari Proceeding or the Appeal. The releases, however, in no way
release any claims against the City arising from the breach of this Settlement Agreement itself,
any claims arising from events that occur following the execution of this Settlement Agreement,
or any claims which cannot by law be released.
2. Dismissal of Appeal. Within five (5) days of the Effective Date Winged Warriors
shall file a voluntary dismissal with prejudice of the Appeal.
3. Enforcement or Recission of Ordinance. The Ordinance shall. remain in effect
except as specifically set forth in this Settlement Agreement. The Parties agree to the following
pertaining to the Ordinance:
(a) Winged Warriors shall have one hundred fifty (150) days from the Effective Date
to sell and close on the sale of the Property. Closing on the sale of the Property shall mean the
recording of a deed transferring title to the Property to a third party that is neither the owner of
Winged Warriors nor an affiliate of said owner or of Winged Warriors. In the event of such sale
the City agrees to rescind the Ordinance simultaneously with the closing and subject to the terms
of this Settlement Agreement.
(b) In the event the Winged Warriors does not close on the sale of the Property within
this one hundred fifty (150) day period, the City is authorized to execute all rights under the terms
of the Ordinance, including, but not limited to the demolition of all structures located on the
Property without further notice to Winged Warriors.
3
(c) In the event Winged Warriors does close on the sale of the Property within the one
hundred fifty (150) day period, it shall pay at closing all sums owed to the City that pertain to the
Property, including, but not limited to all sums owed as a result of the City's enforcement of its
ordinance generally known as a weedy lot ordinance for grass cutting services provided to the
Property.
(d) From and after the execution of this Settlement Agreement Winged Warriors shall
keep the grass on the Property cut at least every two (2) weeks and shall otherwise comply with
the City's ordinance generally known as the weedy lot ordinance.
4. Conditions to Purchase of the Property. In the event Winged Warriors find a
purchaser for the Property that closes on the purchase of the Property within the time period set
forth in Section 3 above (the "Purchaser"), the Purchaser shall agree to accept a deed for the
Property subject to the conditions set forth in this Section 4.
(a) The Purchaser shall have two hundred seventy (270) days from the Effective Date
to complete all necessary repairs and renovations to obtain and they shall have obtained a
Certificate of Occupancy for the Property that the Property is in compliance with the North
Carolina State Building Code (the "CO"). In the event the Purchaser obtains a CO within said two
hundred seventy (270) day time period the City shall not take any further actions with respect to
the Property unless there shall be a future violation of, the Dunn City Code or the North Carolina
General Statutes.
(b) Simultaneously with the closing on the purchase of the Property, the City and
Purchaser shall execute a Consent Judgment in the form of Exhibit H attached hereto and
incorporated herein by reference (the "Consent Judgment"). The City shall hold the Consent
Judgment in trust during the remainder of the two hundred seventy (270) day time period. In the
event the Purchaser obtains the CO within said time period the City shall return the original
Consent Judgment to the Purchaser. In the event the Purchaser fails to obtain the CO within said
time period the City is authorized to submit the Consent Judgment to any court of competent
jurisdiction for entry of the Consent Judgment and thereafter the City may exercise any and all
legal rights granted by the Consent Judgment, including, but not limited to the demolition of all
structures located on the Property.
5. City Letter. The City agrees to execute and deliver to Winged Warriors a letter in
the form of Exhibit C, attached hereto and incorporated herein by reference for Winged Warriors
to share with prospective purchasers of the Property.
6. Costs of Litigation: Attorneys' Fees. The Parties agree that they shall each bear
their own expenses, costs and attorneys' and professional fees in connection with the Certiorari
Proceeding, the Appeal, this Settlement Agreement or any of the matters covered by this
Settlement Agreement and that no claim for such expenses or costs shall be made by any Party
against any other Party; however, should any Party retain the services of an attorney to enforce
any of the terms of this Settlement Agreement in any action, the prevailing Party, in addition to all
other rights and remedies hereunder or as provided by law, will be entitled to recover its reasonable
attorney's fees, court costs, and other costs, charges, and expenses expended or incurred therein
from the losing Party, and the court shall award such fees, costs, and expenses to the prevailing
3
Parry.
7. No Admission of Liability. The Parties understand and agree that this settlement
is a compromise made to terminate the Appeal, that the compromise is not to be construed as an
admission of liability on the part of any Party, and that the Parties deny liability and intend merely
to avoid further litigation.
8. Representations and Warranties. Each Party represents, warrants and agrees that:
(a) Such Party has read this Settlement Agreement, has had adequate time to consider
it, has consulted, or had the right and opportunity to consult with its attorney prior to executing
this Settlement Agreement, understands the meaning and application of this Settlement Agreement
and signs this Settlement Agreement knowingly, voluntarily and of its own free will with the intent
of being bound by it;
(b) Such Party has not been subjected to any duress, undue influence or inequality of
bargaining power in connection with the negotiation or execution of this Settlement Agreement;
(c) Except for statements, representations and promises expressly set forth in this
Settlement Agreement, such Party has not relied upon any statement, representation or promise of
any other Party (or of any employee, attorney or other representative of any other Party or of any
affiliated entity) in executing this Settlement Agreement, and no other Party has made any
statements, representations or promises regarding a fact relied upon by it in entering into this
Settlement Agreement;
(d) Such Party has made an investigation of the facts pertaining to the Parties' actual
and potential disputes as each Party deemed necessary or desirable; and
(e) Such Party has the full right and authority to enter into this Settlement Agreement,
and the person executing this Settlement Agreement has the full right and authority to do so, and
fully to commit and bind such Party to this Settlement Agreement.
9. Severability. If any provision of this Settlement Agreement shall be found invalid
or unenforceable in whole or in part, then such provision shall be deemed to be modified or
restricted to the extent and in the manner necessary to render the same valid and enforceable or
shall be deemed excised from this Settlement Agreement as such circumstances may require, and
this Settlement Agreement shall be construed and enforced to the maximum extent permitted by
law as if such provision had been originally incorporated herein as so modified or restricted or as
if such provision had not been originally incorporated herein, as the case may be.
10. No Assignment of Claims. Except as specifically noted in Section 4, the Parties
each represent and warrant that there has been no assignment or other transfer of any interest in
any claim released hereunder and agree to indemnify and hold their released persons and entities
harmless from any liability or claims, demands, damages, costs, expenses and attorneys' fees
arising as a result of any such assignment or transfer.
11. Successors and Assigns. This Settlement Agreement shall be binding upon and
inure to the benefit of and be enforceable by the Parties hereto and their respective successors and
assigns.
12. Entire Agreement. This Settlement Agreement is the final written expression, and
the complete and exclusive statement, of all of the agreements, conditions, promises and covenants
among the Parties with respect to the subject matter hereof.Any and all prior agreements,
representations, negotiations, and understandings between the parties, oral or written, express or
implied, are hereby superseded and merged herein. The recitals are incorporated herein by
reference the same as if fully set forth herein.
13. Modification of Agreement. Any amendment to this Settlement Agreement must
be in writing signed by duly authorized representatives of all Parties hereto and must clearly state
the intent of the Parties to amend this Settlement Agreement. A Party may specifically waive a
breach of this Settlement Agreement by the other Party, but no such waiver shall constitute a
continuing waiver of similar or other breaches. A waiving Party may at any time, upon written
notice to the breaching Party, direct future compliance with the waived term or terms of this
Settlement Agreement, in which event the breaching Party shall comply as directed from such time
forward. All rights, remedies, undertakings, obligations and agreements contained in this
Settlement Agreement shall be cumulative and not mutually exclusive.
14. Applicable Law. This Settlement Agreement will be governed and interpreted
solely by the laws of the State of North Carolina without giving effect to any choice or conflict of
law principles of any jurisdiction. Venue for any action arising under or relating to this Settlement
Agreement shall lie exclusively in the state or federal courts located in Harnett County, North
Carolina. The Parties hereby irrevocably submit to and recognize the jurisdiction of the North
Carolina state courts or if, appropriate, a federal court located in the State of North Carolina (which
courts, for purposes of this Settlement Agreement, are the only courts of competent jurisdiction),
over any suit, action or other proceeding arising out of, under or in connection with this Settlement
Agreement or any subject addressed in this Settlement Agreement.
15. No Presumption Against Drafter. Each Party has cooperated in the drafting and
preparation of this Settlement Agreement. Accordingly, this Settlement Agreement shall not be
construed.for or against any Party as the drafter of this. Settlement Agreement. The headlines used
herein are for reference only and shall not affect the construction of this Settlement Agreement.
16. Counterparts. This Settlement Agreement may be executed in one or more
counterparts, all of which together shall constitute one and the same agreement. Facsimile
signatures shall be acceptable and may be delivered by fax or PDF e-mail attachment, each of
which shall be deemed effective.
Remainder of Page Left Blank Intentionally
Signature Page to Follow
ej
IN WITNESS WHEREOF, the Parties have caused this Agreement to be signed by their duly
authorized agent(s):
Dated: 8/10 12026
Dated: g 1 tl 2026
Winged Warriors LLC
C.a�.arer
it ayl "' �duYkit Y
esr�x �siuee
Name: Meaghan Fournier
Title: Manager
City of Dunn, North Carolina
Name: William P.
Title: Mayor
EXHIBIT A °Z°�`"-'M
,z.,,1.z�"
Matthew S. Willis Register of Deeds
Harnett County, NC
Electronically Recorded
12/19/2024 04:37:14 PM NC Rev Stamp: $0.00
Book: 4265 Page: 2183 - 2184 (2) Fee: $26.00
Instrument Number: 2024022641
CITY OF DUNN File Number: HC 23-46
401 East Broad Street
Duffi, North Carolina 28334
Verses
Winged Warriors LLC
207 East Main Street
Fremont, North Carolina27830 02024-33
Ordinance
AN ORDINANCE DIRECTING THE CODE ADMNIS'I'RATOR TO REMOVE OR
DEMOMH THE PROPERTY HEREIN DESCRIBED AS UNFIT FOR HUMAN
HABITA.TIONAND DnMCTING THAT A NOTICE BE PLACED THEREONTHAT THE
SAME MAY NOT BE OCCUPIED
WHEREAS, the City Council of the City of Dunn finds that the structure described herein is unfit
for human habitation under the City N inimum Housing Code and that all of the procedures of the
Minimum Housing Code have been complied with; and
WHEREAS, this dwelling should be removed or demolished as directed by the CodeAdministrator
and should be placarded by placing thereon a notice prohibiting use for human habitation; and
WHEREAS, the owner of this structure has been given a reasonable oppodtnity to bring the
structure up to the standards ofthe City ofDunnMimmum Housing Code in accordancewithNCGS
160D Article 12 pursuant to an order issued by the Code Administrator on April 29, 2024, and the
owner has failed to comply with the Order;
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Dunn, that:
Section 1. The owner of such building(s), dwellings) and premises is hereby ordered to
vacate any occupants and/or personal property therein on or before December 29, 2024.
Section 2. The Code Administrator is hereby authorized and directed to place placards
containing the legend:
"This building is unfit for human habitation. The use or occupation of
this building for human habitation is prohibited and unlawful."
on the building located at the following address:
410 South FayettevMe Avenue (PIN: 1516-56-0439.000)
submitted electronically by "Pope Law croup, PA"
In compliance with North Carolina statutes governing recordable documents
and the terms of the submitter agreement with the Harnett county Register of Deeds.
BK 4265 PG 2184 DOC# 2024022641
Section 3. The Code Administrator is hereby authorized and directed to proceed to remove
or demolish the above -described structure in accordance with his order to the owner thereof dated
the 29t6 day of April 2024, the City of Dunn Minimum Housing Code, and NCGS 160,D, Article 12;
Section 4. (a) The cost of removal or demolition shall constitute a lieu against the real
property upon which the cost was incurred, as well as any other real property of the owner located
within the city limits or within one mite thereof except for the owner's primary residence. The lien
shall be filed in the office of the Clerk of the Court, and shall have the same priority and be collected
in the same manner as the lien for special assessments in Article 10 of NCGS Chapter 160A;
(b) Upon completion of the required removal or demolition, the Code
Administrator shall sell the materials of the dwelling and credit the proceeds against the cost of
removal or demolition. The Code Administrator shall certify the remaining balance to the Tax
collector. If a surplus remains after the sale of the materials and satisfaction of the cost of removal
or demolition, the Code Administrator shall deposit the surplus in the Superior Court where it shall
be secured and disbursed in the manner provided by NCGS 160D, Article 12.
Section 5. It shall be unlawful for any person to remove or cause to be removed the placard
from any building to which it is affixed. It shall likewise be unlawful for any person to occupy or to
permit the occupancy of any building therein declared to be unfit for human habitation.
Section 6. This Ordinance shall become effective upon its adoption.
ADOPTED this lQ'�da of o
F ti)
William P. Elmore Jr. ayor
ATTEST: GtTY p�',,,
:'pORPOgq� .2 _
Melissa Matti, City Clerk : y SEAL d
w 1
EXHIBIT B
NORTH CAROLINA
HARNETTCOUNTY
CITY OF DUNN, NORTH CAROLINA,
A North Carolina municipal corporation,
Plaintiff
V.
[Insert Name of Purchaser],
Defendant
IN THE GENERAL COURT OF JUSTICE
SUPERIOR COURT DIVISION
FILE NO.
STIPULATION FOR
CONSENT JUDGMENT
This Stipulation for Consent Judgment is made and executed by the City of Dunn, North
Carolina, a municipal corporation ("Plaintiff'j and a
("Defendant")as a condition to Defendant's purchase of the property
generally located at 410 S. Fayetteville Ave., Dunn, NC, being Harnett County PIN 1516-56-
0439.000 ("Property") for the reasons hereinafter set forth.
WHEREAS, Plaintiff, acting pursuant to the Dunn City Code and North Carolina General
Statute Chapter 160D previously initiated minimum housing code proceedings against the Property
and in connection therewith, adopted An Ordinance Directing The Code Administrator to Remove
Or Demolish The Property Herein Described As Unfit for Human Habitation And Directing That
A Notice Be Placed Thereon That The Same May Not Be Occupied, being Ordinance 02024-33
which was recorded in Book 4265, Pages 2183-2184 of the Harnett County Registry, a copy of
which is attached hereto as Exhibit A and incorporated herein by reference (the "Ordinance");
and
WHEREAS, the prior owner of the Property, Winged Warriors LLC ("Winged Warriors")
filed a Petition for Writ of Certiorari in Harnett County Superior Court in File No. 25CV000127-
420 for judicial review of the procedure of the Minimum Housing Enforcement Action and the
legality of the City's adoption of the Ordinance (the "Certiorari Proceeding"); and
WHEREAS, the Certiorari Proceeding was heard on September 29, 2025 before the
Honorable C. Winston Gilchrist and on or about October 14, 2025, Judge C. Winston Gilchrist
entered an Order affirming the adoption of the Ordinance by the City (the "Order'); and
WHEREAS, Winged Warriors appealed the Order to the North Carolina Court of Appeals
in case file No. 26-344 (the "Appeal"); and
WHEREAS, on , 2026 the Plaintiff and Winged Warriors entered into a
Settlement and Release Agreement (the "Agreement") which • dismissed the Appeal and included
certain agreements among them regarding the Ordinance and the sale of the Property to the
Defendant; and
WHEREAS,. the Agreement required Winged Warriors to complete a sale of the Property
to the Defendant by which it did and in connection therewith the Plaintiff
rescinded the Ordinance; and
WHEREAS, as a condition to the purchase of the Property the Defendant agreed to
complete all necessary repairs and renovations for the Property to obtain a Certificate of
Occupancy that the Property was in compliance with the North Carolina State Building Code by
;and
WHEREAS, as a condition to the purchase of the Property the Defendant agreed to and
did in fact execute this Stipulation for Consent Judgment so that if the Defendant did not obtain a
Certificate of Occupancy for the Property by the Plaintiff will be authorized
to file the Consent Judgment in this action to as hereinafter set forth; and
WHEREAS, Defendant admits the jurisdiction of this Court with respect to the subject
matter of this action and of the parties and enters a general appearance; and
WHEREAS, the Defendant failed to obtain a Certificate of Occupancy for the Property by
and consents that the Property is (i) unfit for human habitation under the
City of Dunn Minimum Housing Code; and (ii) that he/she/it has been given a reasonable
opportunity to bring the structures located on the Property up to the standards of the City of Dunn
Minimum Housing Code in accordance with North Carolina General Statute 160D Article 12; and
(iii) the Plaintiff is entitled to remove or demolish the structures located on the Property; and (iv)
the cost and removal or demolition shall constitute a lien against the Property and Plaintiff and
Defendant desire the court to enter a Consent Judgment based on this Stipulation of Consent
Judgment;
NOW, THEREFORE, without trial or adjudication of any issue of fact or law raised by
the complaint, the parties agree as follows:
I. The preambles to this Stipulation of Consent Judgment are incorporated herein by
reference the same as if fully set forth herein.
2. The parties waive the entry of findings of fact and conclusions of law under Rule
52 of the North Carolina Rules of Civil Procedure.
3. Judgment by consent shall be entered in favor of Plaintiff against Defendant as set
forth in the Consent Judgment attached hereto as Exhibit B and incorporated herein by any court
of competent jurisdiction.
4. The costs of this action shall be taxed to the Defendant.
Remainder of Page Left Blank Intentionally
Signature Page to Follow
Signature Page to Stipulation for Consent Judgment
This _ day of 2026.
Plaintiff
City of Dunn, North Carolina
By: (SEAL)
Justin Hembree
City Manager
Defendant
(SEAL)
[Insert Name of Purchaser]
State of North Carolina
County of Harnett
I, the undersigned Notary Public certify that Justin Hembree personally appeared before me this
day and acknowledged that he is the City Manager of the City of Dunn, a North Carolina municipal
corporation and that by authority duly given and as the act of such entity, he signed the foregoing
instrument in its name on its behalf as its act and deed.
WITNESS my hand and notarial seal this . day of , 2026.
(NOTARIAL SEAL)
NOTARY PUBLIC
MY COMMISSION EXPIRES:
State of North Carolina
County of Harnett
1, , a Notary Public, do hereby certify that
personally appeared before me this day and acknowledged the due execution of the foregoing
instrument.
WITNESS my hand and notarial seal, this the day of , 2026.
Notary Public
My Commission Expires:
(Seal)
EXHIBIT B
NORTH CAROLINA
HARNETT COUNTY
CITY OF DUNN, NORTH CAROLINA, )
A North Carolina municipal corporation, )
Plaintiff )
V. )
[Insert Name of Purchaser], )
Defendant )
IN THE GENERAL COURT OF JUSTICE
SUPERIOR COURT DIVISION
FILE NO.
CONSENT JUDGMENT
THIS MATTER came to be heard and was heard by the undersigned Judge presiding over
the term of Harnett County Superior Court upon the stipulation of the parties for
entry of a consent judgment. Upon consideration of the Complaint and the Stipulation of Consent
Judgment in which the parties consent to jurisdiction and waive entry of findings of act and
conclusions of law, it appeared to the Court that judgment should be entered.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED, that judgment by
consent is entered in favor of Plaintiff as follows:
1. The real property generally located at 410 S. Fayetteville Ave., Dunn, NC, being
Harnett County PIN 1516-56-0439.000 ("Property") is unfit for human habitation in violation of
the City of Dunn Minimum Housing Code and Chapter 160D Article 12 of the North Carolina
General Statutes and Plaintiff is authorized to remove or demolish all structures located on the
Property without further notice to the Defendant.
2. Pursuant to North Carolina General Statute § 160D-1203. the costs and expenses for
the removal or demolition of all structures located on the Property shall constitute a lien against
the Property and the Plaintiff shall be entitled to collect the same in the same as a lien for special
assessment provided in Article 10 of Chapter 160A of the: North Carolina General Statutes.
3. This Consent Judgment shall be recorded in the records of the Harnett County
Register of Deeds.
4. The costs and expenses of this action are taxed to the Defendant.
This _ day of 2026.
Superior Court Judge Presiding
Consented to by:
Plaintiff
City of Dunn, North Carolina
By:
Justin Hembree
City Manager
Defendant
[Insert Name of Purchaser]
EXHIBIT C
OF
August 11, 2026
Mayor
William P. Elmore, Jr.
Mayor Pro 7hm
April Gaulden.
Council Members
- J. Wesley Silk
Raquel McNeil
Billy Tart
Alan Hargis
Dr. David L Bradham
City Manager
Justin Hembree
Re: Owner: Winged Warriors LLC
Property: 410 S. Fayetteville Ave., Dunn, NC (Barnett County PIN 1516-56-0439.000)
To Whom It May Concern:
The property located at 410 S. Fayetteville Ave., Dunn, NC (the "Property") is subject to An Ordinance
Directing the Code Administrator To Remove Or Demolish The Property Herein Described As Unfit For Human
Habitation And Directing That A Notice Be Placed Thereon That The Same May Not Be Occupied as recorded
in Book 4265, Pages 2183-2184 of the Harnett County Registry (the "Ordinance").
Pursuant to a Settlement Agreement and Release between the City of Dunn, North Carolina ("City") and
the current owner of the Property; Winged Warriors LLC {"Winged Warriors"), certain agreements have been
reached with respect to the Ordinance and the City has agreed to provide this letter for Winged Warriors to
provide to prospective purchasers of the Property.
Winged Warriors has until January 8, 2027 in which to complete a sale of the Property. Completing the
sale of the Property means the recording of a deed transferring the Property to a third party that is not the owner
of Winged Warriors or an affiliate of said owner (the "Sale"). If the Sale is completed within this time period,
simultaneously with the Sale, the City shall rescind the Ordinance, subject to the other conditions set forth in
this letter.
The purchaser or new owner of the Property shall have until May 8, 2027 in which to complete all
necessary repairs and renovations to the Property to obtain a Certificate of Occupancy for the Property that it is
in compliance with the North Carolina State Building Code (the "CO'). Simultaneously with the Sale, the
purchaser of the Property shall execute the attached Stipulation for Consent Judgment. In the event the purchaser
of the Property obtains the CO by May 8, 2027,. the City shall not take any further action against the Property
regarding its condition prior to the Sale. In the event the purchaser does not obtain the CO by May 8, 2027 the
City shall request a court of competent jurisdiction to enter a Consent Judgment based on the Stipulation for
Consent Judgment and the City shall be entitled to take all action authorized by such Consent Judgment.
If you should have questions concerning this matter, please feel free to contact Assistant City Manager
Billy R. Godwin at (910) 230-3502.
Very truly yours,
City f unn
Jus n embrce
CI
Manager
-enclosure
NORTH CAROLINA
HARNETT COUNTY
CITY OF DUNN, NORTH CAROLINA, )
A North Carolina municipal corporation, )
Plaintiff )
V. )
[Insert Name of Purchaser], )
Defendant )
IN THE GENERAL COURT OF JUSTICE
SUPERIOR COURT DIVISION
FILE NO.
STIPULATION FOR
CONSENT JUDGMENT
This Stipulation for Consent Judgment is made and executed by the City of Dunn, North
Carolina, a municipal corporation ("Plaintiff') and , a
("Defendant") as a condition to Defendant's purchase of the property
generally located at 410 S. Fayetteville Ave., Dunn, NC, being Harnett County PIN 1516-56-
0439.000 ("Property") for the reasons hereinafter set forth.
WHEREAS, Plaintiff, acting pursuant to the Dunn City Code and North Carolina General
Statute Chapter 160D previously initiated minimum housing code proceedings against the Property
and in connection therewith, adopted An Ordinance Directing The Code Administrator to Remove
Or Demolish The Property Herein Described As Unfit for Human Habitation And Directing That
A Notice Be Placed Thereon That The Same May Not Be Occupied, being Ordinance 02024-33.
which was recorded in Book 4265, Pages 2183-2184 of the Harnett County Registry, a copy of
which is attached hereto as Exhibit A and incorporated herein by reference (the "Ordinance");
and
WHEREAS, the prior owner of the Property, Winged Warriors LLC ("Winged Warriors")
filed a Petition for Writ of Certiorari in Harnett County Superior Court in File No. 25CV000127-
420 for judicial review of the procedure of the Minimum Housing Enforcement Action and the
legality of the City's adoption of the Ordinance (the "Certiorari Proceeding"); and
WHEREAS, the Certiorari Proceeding was heard on September 29, 2025 before the
Honorable C. Winston Gilchrist and on or about October 14, 2025, Judge C. Winston Gilchrist
entered an Order affirming the adoption of the Ordinance by the City (the "Order"); and
WHEREAS, Winged Warriors appealed the Order to the North Carolina Court of Appeals
in case file No. 26-344 (the "Appeal"); and
WHEREAS, on , 2026 the Plaintiff and Winged Warriors entered into a
Settlement and Release Agreement (the "Agreement") which dismissed the Appeal and included
certain agreements among them regarding the Ordinance and the sale of the Property to the
Defendant; and
WHEREAS, the Agreement required Winged Warriors to complete a sale of the Property
to the Defendant by ; which it did and in connection therewith the Plaintiff
rescinded the Ordinance; and
WHEREAS, as a condition to the purchase of the Property the Defendant agreed to
complete all necessary repairs and- renovations for the Property to obtain a Certificate of
Occupancy that the Property was in compliance with the North Carolina State Building Code by
; and
WHEREAS, as a condition to the purchase of the Property the Defendant agreed to and
did in fact execute this Stipulation for Consent Judgment so that if the Defendant did not obtain a
Certificate of Occupancy for the Property by the Plaintiff will be authorized
to file the Consent Judgment in this action to as hereinafter set forth; and
WHEREAS, Defendant admits the jurisdiction of this Court with respect to the subject
matter of this action and of the parties and enters a general appearance; and
WHEREAS, the Defendant failed to obtain a Certificate of Occupancy for the Property by
and consents.that the Property is (1) unfit for human habitation under the
City of Dunn Minimum Housing Code; and (ii) than hehhe/it has been given a reasonable
opportunity to bring the structures located on the Property up to the standards of the City of Dunn
Minimum Housing Code in accordance with North Carolina General Statute 160D Article 12; and
(iii) the Plaintiff is entitled to remove or demolish the structures located on the Property; and (iv)
r . the cost and removal or demolition shall constitute a lien against the Property and Plaintiff and
Defendant desire the court to enter -a Consent Judgment based on this Stipulation of Consent
Judgment;
NOW, THEREFORE, without trial or adjudication of any issue of fact or law raised by
the complaint, the parties agree as follows:
1. The preambles to this Stipulation of Consent Judgment are incorporated herein by
reference the same as if fully set forth herein.
2. The parties waive the entry of findings of fact and conclusions of law under Rule
52 of the North Carolina Rules of Civil Procedure.
3. Judgment by consent shall be entered in favor of Plaintiff against Defendant as set
forth in the Consent. Judgment attached hereto as Exhibit B and incorporated herein by any court
of competent jurisdiction.
4. The costs of this action shall be taxed to the Defendant.
Remainder of Page Left Blank Intentionally
Signature Page to Follow
Signature Page to Stipulation for Consent Judgment ,
This _ day of 2026.
:fi
State of North Carolina
County of Harnett
Plaintiff
City of Dunn, North Carolina
Justin Hembree
City Manager
Defendant
(Insert Name of Purchaser]
(SEAL)
(SEAL)
I, the undersigned Notary Public certify that Justin Hembree personally appeared before me this
day and acknowledged that he is the City Manager of the City of Dunn, a North Carolina municipal
corporation and that by authority duly given and as the act of such entity, he signed the foregoing
instrument in its name on its behalf as its act and deed.
WITNESS my hand and notarial seal this _ day of , 2026.
(NOTARIAL SEAL)
NOTARY PUBLIC
MY COMMISSION EXPIRES:
State of North Carolina
County of Harnett
I, a Notary Public, do hereby certify that.
personally appeared before me this day and acknowledged the due execution of the foregoing
instrument.
WITNESS my hand and notarial seal, this the day of , 2026.
Notary Public
My Commission Expires:
(Seal)
Consented to by:
Plaintiff
City of Dunn, North Carolina
By:
Justin Hembree
City Manager
Defendant
[Insert Name of Purchaser]
NORTH CAROLINA
HARNETTCOUNTY
CITY OF DUNN, NORTH CAROLINA, )
A North Carolina municipal corporation, )
Plaintiff )
V. )
[Insert Name of Purchaser), )
Defendant )
IN THE GENERAL COURT OF JUSTICE
SUPERIOR COURT DIVISION
FILE NO.
CONSENT JUDGMENT
THIS MATTER came to be heard and was heard by the undersigned Judge presiding over
the term of Harnett County Superior Court upon the stipulation of the parties for
entry of a consent judgment. Upon consideration of the Complaint and the Stipulation of Consent
Judgment in which the parties consent to jurisdiction and waive entry of findings of act and
conclusions of law, it appeared to the Court that judgment should be entered.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED, that judgment by
consent is entered in favor of Plaintiff as follows:
1. The real property generally located at 410 S. Fayetteville Ave., Dunn, NC, being
Harnett County PIN 1516-56-0439.000 ("Property") is unfit for human habitation in violation of
the City of Dunn Minimum Housing Code and Chapter 160D Article 12 of the North Carolina
General Statutes and Plaintiff is authorized to remove or demolish all structures located on the
Property without further notice to the Defendant.
2. Pursuant to North Carolina General Statute § 160D-1203, the costs and expenses for
the removal or demolition of all structures located on the Property shall constitute a lien against
the Property and the Plaintiff shall be entitled to collect the same in the same as a lien for special
assessment provided in Article 10 of Chapter 160A of the North Carolina General Statutes.
3. This Consent Judgment shall be recorded in the records of the Harnett County
Register of Deeds.
4. The costs and expenses of this action are taxed to the Defendant.
This _ day of , 2026.
Superior Court Judge Presiding