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HomeMy WebLinkAbout051826 agenda packetMEETING AGENDA Date: Monday, May 18, 2026 Time: 6:00 p.m. Location: Commissioners Meeting Room Harnett County Resource Center & Library 455 McKinney Parkway, Lillington Harnett County Board of Commissioners Page | 1 1.Call to order – Chairman Duncan Jaggers 2.Pledge of Allegiance and Invocation – Commissioner William Morris 3.Harnett County Heroes Remembrance Presentation 4.Consider additions and deletions to the published agenda 5.Public Comment PeriodPeriod of up to 30 minutes for informal comments allowing 3 minutes for each presentation. Individualswho wish to speak are asked to sign up prior to the meeting. Speakers may register by completing theform on the County website in advance at harnett.org/boc, contacting the clerk at least one hour beforethe meeting begins via email at mdcapps@harnett.org, or by signing the signup sheet located at the backof the meeting room. The signup form will be picked up by the clerk 5 minutes before the publishedmeeting start time. 6.Consent AgendaA.Meeting Minutes of May 4, 2026 B.Meeting Minutes of May 12, 2026 7.Update on Tax Appeals; Christine Wallace, Tax Administrator 8.Action:A.Discuss and consider a request to apply for and accept if awarded a Digital Inclusion Round 2grant from Mid-Carolina; Kimberly VanBeck, Library DirectorB.Discuss and consider a request to apply for and accept if awarded a NC Railroad Grant; StephenBarrington, Economic Development DirectorC.Discuss and consider a request to modify project funding from app to chatbot; Desiree Patrick,Communications & Marketing Director and Brent Trout, County Manager D.Review applications for Boards and Committees. 9.Financial Quarterly Update; Kimberly Honeycutt, Finance Officer 10.FY 2026-2027 Budget Discussion HCBOC 051826 Pg. 1 Harnett County Board of Commissioners Page | 2 11.Public Hearing – Harnett County FY 2026-2027 Budget A proposed budget for the fiscal yearbeginning July 1, 2026, for Harnett County, North Carolina, was presented to the Harnett County Board of Commissioners on May 4, 2026. The proposed budget, including expenditures for the Harnett County Economic Development Department, is available in the office of Clerk to the Board, 455 McKinney Parkway, Lillington, North Carolina, for public inspection. The proposed budget is also available for public inspection online at www.harnett.org under “What’s New.” The total expenditures budgeted for economic development matters is $1,088,774. A public hearing will be held on Monday, May 18, 2026, at 6:00 p.m. in the Commissioners’ Meeting Room, 455 McKinney Parkway, Lillington, North Carolina. Any person who wishes to be heard concerning the budget may address the Board at that time. Speakers will be given up to five minutes each and are only permitted to speak once. 12.County Manager’s Report – Brent Trout, County Manager A.Veterans Services Monthly Report B.Department of Public Health Monthly Report C.Recognition of Department Accomplishments D.3rd Quarter FY2026 TEAM Harnett Performance Management Report E.Budget Revisions F.Budget Amendments – Motion to approve budget amendments as requested by the Finance Officer. G.Tax Rebates, Refunds, and Releases – Motion to approve the tax rebates, refunds, and releases as requested by the Tax Administrator. 13.New Business 14.Closed Session 15.Adjourn CONDUCT OF THE MAY 18, 2026 MEETING Live audio of the meeting will be streamed on the Harnett County Government’s YouTube Channel at https://www.youtube.com/channel/UCU7mTF6HTD65x_98EhAMeMg/featured. HCBOC 051826 Pg. 2 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 1 of 6 HARNETT COUNTY BOARD OF COMMISSIONERS Regular Meeting Minutes May 4, 2026 The Harnett County Board of Commissioners met on Monday, May 4, 2026 at 9:00 am, in the Commissioners Meeting Room, Harnett County Resource Center and Library, 455 McKinney Parkway, Lillington, North Carolina. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman Barbara McKoy, Commissioner William Morris, Commissioner W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Dwight Snow, County Attorney Kimberly Honeycutt, Finance Officer Jaime Bell-Raig, Deputy Clerk Chairman Jaggers called the meeting to order at 9:00 am. Commissioner Morris led the Pledge of Allegiance and provided the invocation. Amy Noel, Assistant Veterans Services Director, presented information regarding the Harnett County Heroes Remembrance recognition. We are recognizing and honoring veterans that appear on our Wall of Heroes. These individuals have received awards for acts of individual heroism, not as a unit. Ms. Noel read Captain Lynn C. Tew’s citation. Chairman Jaggers presented Captain Lynn C. Tew with a certificate. Commissioner Matthews made a motion to approve the agenda as published . The motion was seconded by Commissioner Morris and carried unanimously. Chairman Jaggers opened the public comment period and the following people spoke: 1.Richard Chapman of 5220 Christian Light Road, Lillington, NC. 2.Larry Mitchell of 478 Century Drive, Cameron, NC. 3.Marge Moreton of 86 Gwendolyn Way, Fuquay Varina, NC. 4.Jerry Rivas of 364 Twin Ponds Road, Sanford, NC. 5.Jay Sills of 206 W. D Street, Erwin, NC. 6.Eric Stephenson of 100 Valley Stream Road, Spring Lake, NC. 7.Elizabeth Longman of 234 Hamilton Road, Bunnlevel, NC and Latandra Strong of Orange County, NC. 8.Alan Longman of 234 Hamilton Road, Bunnlevel, NC. 9.Loretta Helton of 161 Stovel Terrace, Cameron, NC. Item 6A HCBOC 051826 Pg. 3 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 2 of 6 10. Kameka Dempsey of Lillington, NC. 11. Koren Hailey of 22 Thelma Street, Angier, NC. No one else spoke and the public comment period was closed. Commissioner Morris made a motion to approve the consent agenda. The motion was seconded by Vice Chairman Nicol and carried unanimously. The following item was on the consent agenda: A. Meeting Minutes of April 20, 2026 Commissioner Nicol read the Welfare Fraud Awareness Month Proclamation. The Harnett County Board of Commissioners proclaimed May 2026, as Welfare Fraud Awareness Month. Chairman Jaggers read the Proclamation recognizing May 3 through May 9, 2026 as Clerks to the Board of County Commissioners Week. Brent Trout, County Manager, read the Budget Message and Recommended 2026-2027 Budget. Chairman Jaggers requested the tax office gather information regarding extending the tax appeal deadline. Seann Byrd, Harnett Regional Water Assistant Director, discussed a request to review and consider the acceptance of the per- and polyfluoroalkyl substances (PFAS) upgrades in the County’s water system and adopt the associated budget amendment. Mr. Byrd discussed the loading studies to determine the types and concentration of PFAS coming in from the river and to determine the best treatment methods to be in compliance with new PFAS regulations. Commissioner McKoy inquired about the levels of PFAS in the river. Mr. Byrd stated there were 40 different compounds being tested for and are 5 returned above zero levels. There are 75 parts per trillion is the current advisory limit. Commissioner Morris made a motion to approve the Project Ordinance. Commissioner McKoy seconded and the motion carried unanimously. (Attachment 1) Desiree Patrick, Public Information Officer, discussed and made a request to approve the updated Social Media Comment Policy. Ms. Patrick touched on some of the bullets on the proposed policy. Commissioner Morris inquired if it had been reviewed by the Legal Staff. Mr. Appel, Senior Staff Attorney, confirmed the review. Commissioner Nicol made a motion to approve the Social Media Comment Policy. Commissioner McKoy seconded and the motion carried unanimously. (Attachment 2) Matthew Willis, Register of Deeds, discussed and made a request to approve the 2026 Register of Deeds Record Retention and Disposition Schedule. Commissioner Morris made a motion to approve the Retention and Disposition Schedule. Commissioner McKoy seconded and the motion carried unanimously. Christopher Appel, Senior Staff Attorney, discussed and made a request to adopt a Resolution to direct the expenditure of opioid settlement funds. The opioid task force has approved the allocation of $44,110.00 to Dunn PAL for the purpose of early intervention education. Commissioner McKoy questioned whether Harnett County PAL would be eligible to receive funds, which Mr. Appel confirmed HCBOC 051826 Pg. 4 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 3 of 6 they are able to reapply. Commissioner Matthews made a motion to adopt the Resolution. Vice Chairman Nicol seconded and the motion carried unanimously. (Attachment 3) Chairman Jaggers reviewed the Boards and Committees. Commissioner Morris asked to hold consideration for the appointment of Allyssa Holman for the Harnett County Public Library Board of Trustees open for two weeks. Vice Chairman Nicol made a motion to appoint Betty Walker to the Home and Community Block Grant Committee. Commissioner Matthews seconded and the motion carried unanimously. Commissioner Morris made a request for a ten-minute recess. Chairman Jaggers recessed the meeting for ten minutes. The meeting recessed at 10:10 am and reconvened at 10:18 am. Brent Trout, County Manager, provided a brief presentation regarding data centers. Chairman Jaggers addressed the audience and discussed the purpose of the moratorium and if passed the moratorium would allow Development Services time to update the Unified Development Ordinance to address data centers and how they are constructed in the County. Chairman Jaggers opened the public hearing and the following people spoke: 1. Richard Chapman spoke in favor of the moratorium. 2. Marge Moreton spoke in favor of the moratorium. 3. Jerry Rivas spoke in favor of the moratorium. 4. Alan Longman spoke in favor of the moratorium. 5. Bonita Harrington spoke in favor of the moratorium. 6. Matthew Clark spoke in favor of the moratorium. 7. Kameka Dempsey spoke in favor of the moratorium. 8. Michelle Clark spoke in favor of the moratorium. 9. Charles Theobald spoke in favor of the moratorium. 10. Eric Stephenson spoke in favor of the moratorium. 11. Seth Richardson spoke in favor of the moratorium. 12. Elizabeth Longman spoke in favor of the moratorium. 13. Matt Moore spoke in favor of the moratorium. 14. Debbie Stevenson spoke in favor of the moratorium. 15. Joe Langley spoke in favor of the request. No one else spoke and the public hearing was closed. Commissioner McKoy spoke about the moratorium and the research that went into their decision regarding the data centers. She also requested citizens respect other citizens and their time when speaking during the public hearing. Vice Chairman Nicol mentioned the extra costs related to conditional zoning. He also noted the legality of the moratorium and mentioned House Bill 382. The moratorium is going to give the Board time to nail some things down to help work toward something more permanent. The Board is making decisions for the long term. He mentioned economic development and his concerns related to data centers. Vice HCBOC 051826 Pg. 5 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 4 of 6 Chairman Nicol made a motion to approve the moratorium. He reminded the audience it was only temporary to allow time work toward something more permanent. Commissioner Morris requested Mr. Appel and Mr. Locklear find any data they can regarding the comments made to the Board regarding the data centers and report back in 90 days. Commissioner McKoy seconded Vice Chairman’s motion to approve the moratorium. Vice Chairman Nicol inquired about the year being a reasonable time. Commissioner Morris inquired about whether there was a need for the one year. Mr. Trout noted it is better to have this Board approving and known by other entities so they can determine whether they want to come here with the restrictions we establish. Commissioner Morris expressed his concerned regarding applications and any legal implications. Vice Chaiman Nicol spoke about the potential litigation. Mr. Trout noted there has not been an application received by the Planning Department for a possible data center. Vice Chairman noted his concern regarding steps moving forward to establish a data center. Mr. Trout restated an application has not been received by the Planning Department. The motion to approve the moratorium was passed unanimously. (Attachment 4) Commissioner Morris made a motion to approve the budget amendments as requested by the Finance Officer. The motion was seconded by Commissioner McKoy and carried unanimously. (Attachment 5) Commissioner Matthews made a motion to adopt the Resolution requesting NCDOT add Shelby Meadow Lane and Adam Point Court Extension in the Honeycutt Hills Subdivision to the State’s Secondary Road System. Commissioner made a motion to approve the Resolution. Commissioner Morris seconded and the motion carried unanimously. (Attachment 6) Commissioner Morris made a motion to adopt the Resolution requesting NCDOT add Prince Drive, Royal Ella Court, Blue Monarch Lane, Castle Pond Way, and Noble Heart Place in the Prince Place Subdivision to the State’s Secondary Road System. Commissioner made a motion to approve the Resolution. Vice Chairman Nicol seconded and the motion carried unanimously. (Attachment 7) Chairman Jaggers made a motion of new business to the extend the tax appeals deadline to May 22, 2026. Commissioner Morris seconded and the motion carried unanimously. Commissioner Morris made a motion to go into closed session to discuss. Brent Trout, County Manager, stated that due to time constraints the matters for closed session can wait for one week. Commissioner Morris removed his motion. Chairman Jaggers recessed the meeting at 11:53 am to go into session with the Harnett County Board of Education’s Joint Meeting. The Joint Meeting with the Harnett County Board of Education was called to order at 12:12 pm. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman Barbara McKoy, Commissioner William Morris, Commissioner W. Brooks Matthews, Commissioner Harnett County Board of Education Members Present: Joey W. Powell - Chairman HCBOC 051826 Pg. 6 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 5 of 6 Bradley J. Abate – Vice Chairman Sharon Gainey, District 1 Board Member Don Godfrey, District 5 Board Member John E. Hairr, District 4 Board Member The Board of Education presented their local funding request. Mr. Andrew Cox presented the budget packet that was previously presented to the County Manager. (Attachment 8) The Harnett County School Facilities needs list identified the following: 2026-2027 School Facilities Needs List Current Approved Projects total is $229,791,525.00. Of the total cost, Flat Woods Middle School accounts for $85,591,525.00, Highland High School accounts for $140,000,000.00, and School Nutrition Freezer/Cooler Project accounts for $4,200,000.00. Tier 1 Projects (1-2 years) total is $135,401,352.00. Of the total cost, a new Transportation Facility (to be located at Town of Lillington McNeill Street property) accounts for $15,401,352.00, Harnett Early College/CTE High School/Career Tech. Center (possible partnership with CCCC) accounts for $65,000,000.00, Triton High School Auxiliary Gym Addition accounts for $10,000,000.00, and Buies Creek Elementary School Replacement accounts for $45,000.000.00. Tier 2 Projects (3-4 years) total is $1,000,000. Of the total cost, LaFayette Year-Round School Gym Renovations are $1,000,000.00 and the cost for HCHS/THS/WHHS Renovations will be determined at a future date. Tier 3 Projects (5-6 years) total is $222,000,000.00. Of the total cost, Northern/Northwest Harnett-area Elementary School accounts for $45,000,000.00, Northwest Harnett Area Middle School (land procured) accounts for $85,000,000.00, Southwest (NC 87 corridor) Elementary School accounts for $45,000,000.00, and Flatwoods Area Primary School accounts for $45,000,000.00. The cost for the North Harnett Primary Renovations remains to be determined at a later date. Tier 4 (7-8 years) total is $85,000,000.00. Of the total cost, Western Harnett Area Middle School accounts for the $85,000,000.00 and the other school by school renovations remains to be determined at a later date. 2026-2027 Harnett County Schools Board of Education Local Appropriation Funding Request The Continuation budget request is for $39,995,295.00 which represents local appropriation for the 2025- 2026 school year, with an additional $5,500,000.00 contingent low wealth funding from the County. The current expense expansions request total $8,263,086 which include increasing base allotment to cover charter school reductions, Safety and Security and Curriculum Positions, Increase certified teacher/educator local supplement, Increase school-based administrator local supplement, Increase employer-paid benefits, Master’s Pay, Classified Supplement, and Director Supplement. The Capital Outlay for Facilities totals include $1,277,000.00 for facility maintenance and $136,678,352.00 for facilities related to Tier 1 Projects. The Capital Outlay for equipment totals $133,279 and the vehicles total was $789,924.00. HCBOC 051826 Pg. 7 Harnett County Board of Commissioners Regular Meeting Minutes May 4, 2026 Page 6 of 6 Chairman Jaggers made a motion to adjourn at 12:41 pm. The motion was seconded by Vice Chairman Nicol and carried unanimously. ____________________________________ ___________________________________ Duncan E. Jaggers, Chairman Melissa Capps, Clerk HCBOC 051826 Pg. 8 Attachment 1ORDINANCE 2026-16 HCBOC 051826 Pg. 9 Attachment 2 HCBOC 051826 Pg. 10 HCBOC 051826 Pg. 11 Attachment 3 HCBOC 051826 Pg. 12 HCBOC 051826 Pg. 13 Attachment 4 HCBOC 051826 Pg. 14 HCBOC 051826 Pg. 15 HCBOC 051826 Pg. 16 HCBOC 051826 Pg. 17 Attachment 5 HCBOC 051826 Pg. 18 HCBOC 051826 Pg. 19 HCBOC 051826 Pg. 20 HCBOC 051826 Pg. 21 HCBOC 051826 Pg. 22 HCBOC 051826 Pg. 23 HCBOC 051826 Pg. 24 HCBOC 051826 Pg. 25 HCBOC 051826 Pg. 26 HCBOC 051826 Pg. 27 HCBOC 051826 Pg. 28 HCBOC 051826 Pg. 29 HCBOC 051826 Pg. 30 HCBOC 051826 Pg. 31 2024 Transportation Reserve Directed Funds (TRDF) Jetport Runway Extension (JRE24) CAPITAL PROJECT ORDINANCE AMENDMENT BE IT ORDAINED by the Board of Commissioners of Harnett County, North Carolina, sitting as the governing board for Harnett County. Section 1. This project will consists of multiple facets of planning, land acquistition and constrution to extend the runway at harnett Regional Jetport from 5,005 feet to 5,500 feet. Section 2. The following expenditures are hereby appropriated for this project: Current Amended Ordinance Adjustment Ordinance Professional Services $ 830,000 $ 1,0 15,890 $ 1,845,890 Land Purchase 3,002 ,046 3,002,046 Construction 13,870,000 13,870,000 Contingency 3,457,934 (1,015,890) 2,442,044 Total $ 2 1,159,98 0 $ $ 21,159,980 Section 3. The following revenues are hereby appropriated for this project: Current Amended Ordinance Adjustment Ordinance Transportation Reserve Directed funds $ 15,600,000 $ $ 15,600,000 lnterfund Transfer - Capital Reserves 4,200,334 4,200,334 Interest 1,359,646 1,359,646 Total $ 21,159,980 $ $ 21,159,98 0 Section 4. To amend for additional subconsultant needs for Land Acquisition ($24,516) and to include Work Authorization for Design and Bid Phase ($991,374). (BOC approved 01/13/2026) Section 5. Copies of this capital project ordinance shall be furnished to the Clerk to the Board, the Budget Director and the Finance Officer for direction in carrying out this project. Duly adopted this day of �,2026. ��&<%£ Duncan E Jaggers, Chairm;n Harnett County Board of Commissioners ATTEST: MefiCapps, ClerktohBowd ORDINANCE NO. 2026-18 HCBOC 051826 Pg. 32 ORDINANCE NO. 2026-19 HCBOC 051826 Pg. 33 Attachment 6 HCBOC 051826 Pg. 34 Attachment 7 HCBOC 051826 Pg. 35 Attachment 8 HCBOC 051826 Pg. 36 HCBOC 051826 Pg. 37 HCBOC 051826 Pg. 38 HCBOC 051826 Pg. 39 HCBOC 051826 Pg. 40 HCBOC 051826 Pg. 41 HCBOC 051826 Pg. 42 HCBOC 051826 Pg. 43 HCBOC 051826 Pg. 44 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 1 of 6 HARNETT COUNTY BOARD OF COMMISSIONERS Regular Meeting Minutes May 12, 2026 The Harnett County Board of Commissioners met in regular session on Tuesday, May 12, 2026 at 9:00 am, in the Commissioners Meeting Room, Harnett County Resource Center and Library, 455 McKinney Parkway, Lillington, North Carolina. Members present: Duncan E. Jaggers, Chairman Matthew B. Nicol, Vice Chairman Barbara McKoy, Commissioner William Morris, Commissioner W. Brooks Matthews, Commissioner Staff present: Brent Trout, County Manager Dwight Snow, County Attorney Kimberly Honeycutt, Finance Officer Melissa Capps, Clerk Chairman Jaggers called the meeting to order at 9:00 am. Commissioner Morris led the Pledge of Allegiance and provided the invocation. Amy Noel, Veterans Services Assistant Director, presented information regarding Harnett County Heroes Remembrance recognition. We are recognizing and honoring veterans that appear on our Wall of Heroes. These individuals have received awards for acts of individual heroism, not as a unit. Ms. Noel read Lieutenant Colonel Ronald J. Rabin’s citation. Chairman Jaggers called for any additions or deletions to the published agenda. Commissioner Morris made a motion to approve the agenda as published. The motion was seconded by Commissioner Matthews and carried unanimously. Coley Price, Deputy County Manager, Christopher Appel, Senior Staff Attorney and Ainsley Johnson, Social Services Director provided an Opioid Task Force and Settlement Dollars update. Information included: •Executive Committee and Subcommittee Members •Financial Update •Timeline •Naloxone Distribution: FY 2025-2026 •Harnett County Opioid Overdose Emergency Department Visits: March 2026 •Harnett County Fentanyl – Positive Deaths: February 2026* Update Item 6B HCBOC 051826 Pg. 45 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 2 of 6 • Suspected Overdose Deaths, North Carolina Office of the Chief Medical Examiner (OCME) Data: March 2026 • North Carolina Harm Reduction Center (NCHRC) • Recovery Alive Home – One Year Later • Main Accomplishments to Date • Partial Accomplishments to Date • What’s Next Additional discussion included what funding could be used for, the need for more prevention efforts, and expansion of the PAL program. Commissioner McKoy and Commissioner Matthews expressed appreciation to staff on their time, energy, research and efforts on this initiative. Lisa McFadden, Assistant County Manager, presented the FY 2026-2027 Recommended Budget. Information included the following: • General Fund: $215,151,197 • Harnett Regional Water: $53,604,500 • Solid Waste: $9,911,210 • Budget Overview – General Fund • Tax Dollars at Work • General Fund Revenue Summary • Revenue Sources • Fund Balance o FY 2027 Appropriated Fund Balance - $8,604,688 o $ 16,226,904 less than the FY 2026 Appropriated Fund Balance amount of $24,831,572 • Recommended FY 2027 Tax Rate o $0.591(per $100 valuation) o No recommended tax rate increase o One penny = $2,028,819 • FY 2026-2027 Budget Priorities o Restoring and keeping Fund Balance above 20% o Increasing debt service allocation to build two new high schools o Maintaining existing service levels budgeted for County programs • Compensation o Cost-of-Living Adjustment (COLA) of 3% o 2% Market Adjustment o 1.5% Merit Pay o Increase in Employer Paid Benefits  Retirement  Health Insurance • Positions Recommended – General Fund - 9 Full -Time Positions HCBOC 051826 Pg. 46 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 3 of 6 • Positions Recommended – Enterprise Fund - 6 Full-Time Positions • 9 Position Reclassifications - General Fund • 6 Position Reclassifications – Enterprise Fund • Recommended Expansions – General Fund • Harnett Regional Water Budget Summary • Harnett Regional Water – Revenue Summary • Harnett Regional Water – Expansion Requests • Harnett Regional Water – Capital Improvement Plan (CIP) • Solid Waste - Budget Summary • Solid Waste – Revenue Summary • Summary of Recommended Expansion Costs • Recommended Fees • Recommended Fire District Tax Rates • Next Steps Ms. McFadden noted Dunn/Aversaboro Fire District requested a decrease in the fire district tax rate based on the 2026 values, however, if we have to revert back to the 2022 values, this may change. The public hearing is scheduled for the May 18, 2026 Board Meeting. A copy of the presentation is attached. (Attachment 1) Additional discussion included funding to Harnett County Schools and options to increase funding, costs to add cameras that detect weapons for schools and county buildings, relooking at nonprofit funding in the amount of $200,000, federal cuts in Social Services and impacts on the County budget, and the need to watch spending. Chairman Jaggers requested to add discussion of the budget with options as requested to be added to the May 18th agenda prior to the public hearing. Larry Smith, Emergency Services Director, reviewed a request for Board approval of a change to Boone Trail Emergency Services Relief Fund Board. The department is requesting to change one position from Mr. Donald O’Quinn to Mr. Eddie Holder. This change to the department Relief Fund Board member must be approved by the Harnett County Board of Commissioners. Vice Chairman Nicol made a motion to approve the request to change one position from Mr. Donald O’Quinn to Mr. Eddie Holder. The motion was seconded by Commissioner Matthews and carried unanimously. Barry Blevins, General Services Director, reviewed a request for Board approval of the NC Department of Transportation Integrated Mobility Division (NCDOT/IMD) 5311/5339 Administrative and Combined Capital Grant Program Application Certifications and Assurances for FY2027 funding applications to complete the FY2027 Community Transportation Program (CTP) Grant applications. The Certifications and Assurances, Equivalent Service Certification, Certification and Restrictions on Lobbying and the Special Section 5333(b) Warranty were distributed by NCDOT/IMD. Certifications and Assurances are required to process, approve and disburse 5311, 5339 funding for FY2027. The Board of Commissioners approved the application for grant funding on September 15, 2025 for the HCBOC 051826 Pg. 47 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 4 of 6 amount of $754,946 with a local match of $96,713. The 5311, 5339 funding and match for FY2027 was included in the HARTS FY2026 budget report. Vice Chairman Nicol made a motion to approve the NC Department of Transportation Integrated Mobility Division (NCDOT/IMD) 5311/5339 Administrative and Combined Capital Grant Program Application Certifications and Assurances for FY2027 funding applications. The motion was seconded by Commissioner Matthews and carried unanimously. Tommy Burns, Harnett Regional Water Director, reviewed a request to approve the change orders for Bionomics, Dale’s Hauling and Waste Industries for sludge removal related to the North Regional Wastewater Treatment Plant. On April 7, 2026 the Board approved a technical memorandum and capital project ordinance amendment. The change orders details work changes related to reclaiming the remaining area of the lagoon by removing the accumulated sludge. The change order covers Bionomics for Sludge Removal from the northeastern lagoon for a total of $1,305,857.00. The change order covers Dale's Hauling LLC for Sludge Removal from the northeastern lagoon for a total of $282,118.00. The change order covers Waste Industries for Sludge Removal from the northeastern lagoon for a total of $667,587.00. These changes are outlined in the technical memorandum provided by Weston & Sampon, an onsite Consultant for HRW. Vice Chairman Nicol made a motion to approve the change orders for Bionomics, Dale’s Hauling and Waste Industries. Commissioner Morris seconded the motion. Motion carried unanimously. Kimberly Honeycutt, Finance Officer reviewed a request to consider the adoption of a Reimbursement Resolution for Highland High School. The Board of Education has requested that the County of Harnett construct a new high school to be located in western Harnett County, to be known as Highland High School. The new Highland High School will have a capacity to accommodate up to 1,700 students to alleviate crowding at other high schools. Funding will be accomplished by the issuance of debt in the form of limited obligation bonds. To issue the debt, the County will need to have bids in hand before receiving approval from the Local Government Commission. To cover the cost of obtaining those bids and to pay any invoices for the project submitted, the County will be required to provide funding ahead of receiving debt proceeds. To ensure that the County can recover this upfront cost, the Board of Commissioners need to approve the reimbursement resolution for the construction of the new Highland High School project. Vice Chairman Nicol made a motion to approve the reimbursement resolution for the construction of the new Highland High School project. The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 2) Ms. Honeycutt also reviewed a request to consider the adoption of a project ordinance for Highland High School. The Board of Education has requested that the County of Harnett construct a new high school to be located in western Harnett County, to be known as Highland High School. The new Highland High School will have a capacity to accommodate up to 1,700 students to alleviate crowding at other high schools. Funding will be accomplished by the issuance of debt in the form of limited obligation bonds. The first step in the construction process is to establish a budget with the estimated cost of the project that will allow the Board of Education to begin work on design and plan preparation. This cost estimate is based on the architect's preliminary budget, dated February 2026. Once complete, bids will be requested and upon receiving final cost numbers, an amendment to the budget may be necessary to reflect the true final cost of the project. Vice Chairman Nicol made a motion to approve the HCBOC 051826 Pg. 48 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 5 of 6 project ordinance for Highland High School. The motion was seconded by Commissioner McKoy and carried unanimously. (Attachment 3) Dwight Snow, County Attorney reviewed a request to adopt a Resolution authorizing Harnett County to reconvey real property to Central Carolina Community College (CCCC). The subject real property is a 3.26 acre tract in the CCCC Harnett County Campus which is the location of the Samuel R. Miriello Administration/Classroom Building. On June 12, 1997 Harnett County financed one million dollars toward the construction of the Miriello building. The debt has been paid in full by the County and CCCC has requested the title to the subject real property be reconveyed back to CCC pursuant to the financing contract and deed terms. Commissioner Matthews made a motion to adopt a Resolution authorizing Harnett County to reconvey real property to Central Carolina Community College (CCCC). The motion was seconded by Commissioner Morris and carried unanimously. (Attachment 4) Commissioner Morris made a motion to approve budget amendments as requested by the Finance Officer. The motion was seconded by Vice Chairman Nicol and carried unanimously. (Attachment 5) Commissioner Comments Commissioner Matthews stated I am still concerned about having a lot of budget discussions when I feel like we are still in limbo with regard to what may be coming out of Raleigh. I know we are proceeding on as status quo, but you do know we do know that the Senate passed the bill on the moratorium. If that happens then we will go back to 2022. So, there will be some starting form scratch so to speak. So I do think we are in uncertain times in that regard. I do know the House has not entertained that yet, but I understand it has been sent over and of course I think the House has a bill they have been working on as well that would possibly be presented to the voters to possibly limit the amount of the levy rate that the tax rate could be increased each year. So uncertain times, for us, for Mr. Trout and his staff, do appreciate your hard work and I hope it is not in vain but at least it will give us a starting point once we know what the playing field will be going forward. Chairman Jaggers stated just reassuring the citizens, we are looking at every aspect of the re-evaluation process, the taxes involved in that, how we go about doing the re-evaluation processes. We are concerned, especially dealing with mobile homes, we are really concerned about that. Mr. Nicol is also looking at some other counties and how they handle mobile homes. And even though we sit up here when we have public comment, and I am not going to get into what they are saying to us, but when they are talking to us, understand that the fact that we don’t respond to it, it does not mean we are not hearing. I think most of you in here, that have been coming to the meetings know we hear what you say and we do respond to it if we can and do by actions not by voice or words. I think it says a lot that we have no one here today, except the faithful that come. But we turn that mic on and send it over to video we fill the room up. So what is the purpose of them being here? To actually convey to us what their needs are or to put on a show. And I don’t know which it is because it seems like to me, if you were concerned about what’s going on in the county, you would be here today, at every meeting, because at every meeting, business is conducted. Commissioner Morris made a motion to go into Closed Session for the following purposes; to discuss certain personnel matters, and consultation with and instructions to the County legal staff in order to HCBOC 051826 Pg. 49 Harnett County Board of Commissioners Regular Meeting Minutes May 12, 2026 Page 6 of 6 preserve the attorney-client privilege concerning the handling of certain litigation, namely the following case: “Bolton v. Hamby, et al.” Harnett County District Court File No. 26CV1468-420.this motion is made pursuant to NC General Statute Section 143-318.11 (a) (6) and (3). The motion was seconded by Vice Chairman Nicol and carried unanimously. Following a motion to come out of Closed Session, Chairman Jaggers called the meeting back into open session. Commissioner Morris made a motion to adjourn at 10:52 am. The motion was seconded by Vice Chairman Nicol and carried unanimously. ____________________________________ ___________________________________ Duncan E. Jaggers, Chairman Melissa Capps, Clerk HCBOC 051826 Pg. 50 FY 2026-2027 RECOMMENDED BUDGET Budget Work Session May 12, 2026 Attachment 1 HCBOC 051826 Pg. 51 General Fund:$215,151,197 Harnett Regional Water: $53,604,500 Solid Waste: $9,911,210 HCBOC 051826 Pg. 52 Budget Overview –General Fund 3HCBOC 051826 Pg. 53 4 Tax Dollars at Work HCBOC 051826 Pg. 54 General Fund Revenue Summary 5 HCBOC 051826 Pg. 55 6 Revenue Sources HCBOC 051826 Pg. 56 Fund Balance FY 2027 Appropriated Fund Balance - $8,604,688 $ 16,226,904 less than the FY 2026 Appropriated Fund Balance amount of $24,831,572 7HCBOC 051826 Pg. 57 8 Recommended FY 2027 Tax Rate $0.591(per $100 valuation) No recommended tax rate increase One penny = $2,028,819 HCBOC 051826 Pg. 58 FY 2026-2027 Budget Priorities 9 Restoring and keeping Fund Balance above 20% Increasing debt service allocation to build two new high schools Maintaining existing service levels budgeted for County programs HCBOC 051826 Pg. 59 Compensation 10 Cost-of -Living Adjustment (COLA) of 3% 2% Market Adjustment 1.5% Merit Pay Increase in Employer Paid Benefits •Retirement •Health Insurance HCBOC 051826 Pg. 60 Positions Recommended – General Fund 9 Full-Time Positions 11 •Animal Care TechnicianAnimal Shelter Services •Residential HVAC Changeout OfficerDevelopment Services – Inspections •Grounds Maintenance Technician IHarnett Regional Jetport •Library Program Specialist – Adult Services (Benhaven Branch) •Library Assistant (Erwin Branch)Library •*Deputy IRegister of Deeds •Income Maintenance III Lead Worker (Adult Medicaid) •Income Maintenance Lead Worker / Quality & Trainer (Food &Nutrition) •Income Maintenance III Lead Worker (Food & Nutrition) Social Services HCBOC 051826 Pg. 61 Positions Recommended – Enterprise Fund 6 Full-Time Positions 12 Water Treatment Plant •Water Treatment Plant Trainee •Assistant Laboratory Analyst Water Distribution •Distribution System Crew Leader •2 Distribution System Technician Trainee •Senior Utility Locate Technician HCBOC 051826 Pg. 62 9 Position Reclassifications - General Fund 13 Animal Services •2 Field Service Officers (g 17) to Senior Field Service Officers (g 20) •4 Field Service Officer (g 17) to Field Service Officer (g 19) •Animal Shelter Supervisor (g 15) to (g 17) Development Services – Inspections •Code Enforcement Officer III (g 28) to Commercial Construction Supervisor (g 29) Tax •Real Property Reval Supervisor (g 24) to (g 26) HCBOC 051826 Pg. 63 6 Position Reclassifications – Enterprise Fund 14 North Wastewater Treatment Plant •Plant Maintenance Technician IV (g 22) to Sr Plant Maintenance Technician(g 23) Water Distribution •SCADA Technician (g 23) to Sr Electrical & Instrumental Technician (g 25) •Sr Maintenance Worker (g 15) to Grounds Maintenance Technician II (g17) •2 Maintenance Technician Worker (g 13) to Grounds MaintenanceTechnician I (g 15) •Utility Data Specialist (g 25) to Utility Asset Maintenance Supervisor (g 27) HCBOC 051826 Pg. 64 Recommended Expansions – General Fund Cultural & Recreation •Library o New circulation desks at Angier and Coats Branches o Renovations at Erwin Branch o Expansion of e-library programs and services o Bookmobile •Parks & Recreation o Mini excavator 15HCBOC 051826 Pg. 65 Recommended Expansions – General Fund General Government •Human Resources o Employee Engagement Program expansion •Facilities o Purchase a replacement truck •Tax o Online database for commercial real estate analytics – annual subscription 16HCBOC 051826 Pg. 66 Recommended Expansions – General Fund Education – Central Carolina Community College •$276,961 for operating and capital needs o Operating costs o New Small Business Center Coordinator o Replace HVAC system o Various maintenance projects 17HCBOC 051826 Pg. 67 Recommended Expansions – General Fund Education – Harnett County Schools o $2 million dollar for current expenses o Additional $6 million for school debt services (Highland High School and CTE High School) o Continue funding o $1.4 million for maintenance projects o $1 million for capital outlay 18HCBOC 051826 Pg. 68 Recommended Expansions – General Fund Environmental Protection •Environmental ProtectionAllocation o Service Agreement for full-timebeaver management trapper •Soil & Water o Replacement truck 19 HCBOC 051826 Pg. 69 Recommended Expansions – General Fund Public Safety •Animal Field Services o Replace a vehicle •Emergency Services o Replace/upgrade two drones •Emergency Services – Rescue Districts o 10% increase 20HCBOC 051826 Pg. 70 Recommended Expansions – General Fund Public Safety •Sheriff’s Office o Replace/upgrade two drones o 40 in-car camera systems o 10 Flock cameras in five locations o 4 backup consolettes in 911 Center 21 HCBOC 051826 Pg. 71 Recommended Expansions – General Fund Transportation •HARTS – Administration o Grant match to replace three transit vehiclesthat have reached 145,000 miles o Grant match - five desktop printers o The county is required to proved a 10% match •Harnett Regional Jetport o New courtesy vehicle 22HCBOC 051826 Pg. 72 23 FY 2027 Recommended Budget$53,604,500 HCBOC 051826 Pg. 73 Harnett Regional Water Budget Summary 24HCBOC 051826 Pg. 74 Harnett Regional Water – Revenue Summary 25HCBOC 051826 Pg. 75 Harnett Regional Water – Expansion Requests •Administration o Two replacement vehicles •Sewer Collections o Three backup generators for sewer lift stations o Purchase an excavator and trailer sewer jetter •North Harnett Wastewater Treatment Plant o Replace one high-mileage vehicle HCBOC 051826 Pg. 76 Harnett Regional Water – Expansion Requests •South Harnett Wastewater Treatment Plant o Replace one high-mileage vehicle •Water Distribution o Purchase three new vehicles for the additional crew o Replace three high-mileage vehicles o Replace a mini excavator o Purchase two tandem trailers, a vac trailer, a mini excavator, two air compressors for the additional crew HCBOC 051826 Pg. 77 Harnett Regional Water – Capital Improvement Plan (CIP) 28 Capital Improvement Plan for Harnett Regional Water is included with the recommended budget The Board is requested to adopt the CIP as a planning document for the County HCBOC 051826 Pg. 78 Solid Waste FY 2027 Recommended Budget$9,911,210 29 HCBOC 051826 Pg. 79 Solid Waste - Budget Summary 30HCBOC 051826 Pg. 80 Solid Waste – Revenue Summary 31HCBOC 051826 Pg. 81 Summary of Recommended Expansion Costs 32 •Harnett County – $2,615,371 •Harnett County Schools – $2,000,000 •Central Carolina Community College - $286,961 General Fund - $4,902,332 Harnett Regional Water - $2,004,482 Solid Waste- $6,869 HCBOC 051826 Pg. 82 Recommended Fees Animal Services o Various pickup and adoption fees o Quarantine and boarding fees Development Services o Site plan reviews o Stormwater and erosion control inspections o Residential and commercial unit replacement fee Emergency Medical Services o Various operational services based on rate analysis 33 HCBOC 051826 Pg. 83 Recommended Fees - continued Harnett Regional Jetport o Fuel sales o After hours call out service fee Health o Various vaccinations Register of Deeds o Cost of copies Sheriff’s Office o Mailings for Civil Process Harnett Regional Water o Fee correction to reflect Water & Sewer Ordinance 34 HCBOC 051826 Pg. 84 Recommended Fire District Tax Rates 35HCBOC 051826 Pg. 85 Next Steps •Public Hearing for the Budget – Monday, May 18th at 6:00 pm •Budget Work Session (if needed) – Tuesday, May 26th •Budget Approval (proposed) – June 1st •Budget Work Session (if needed) – Monday, June 1st •Budget Work Session (if needed) – Tuesday, June 9th •Budget Approval by – June 15th 36HCBOC 051826 Pg. 86 Questions/Discussion/Feedback HCBOC 051826 Pg. 87 Attachment 2 HCBOC 051826 Pg. 88 HCBOC 051826 Pg. 89 HCBOC 051826 Pg. 90 Attachment 3 HCBOC 051826 Pg. 91 Attachment 4 HCBOC 051826 Pg. 92 HCBOC 051826 Pg. 93 HCBOC 051826 Pg. 94 Attachment 5 HCBOC 051826 Pg. 95 HCBOC 051826 Pg. 96 HCBOC 051826 Pg. 97 HCBOC 051826 Pg. 98 HCBOC 051826 Pg. 99 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\051826\8A.1 Mid-Carolina Round 2- hotspots.docx Page 1 of 1 Board Meeting Agenda Item MEETING DATE: May 18, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Digital Inclusion Grant Round 2 - Mid-Carolina REQUESTED BY: Kimberly VanBeck, Library Director REQUEST: The Harnett County Public Library requests permission to apply for and accept if awarded a Digital Inclusion Round 2 Grant from Mid-Carolina in the amount of $18,000. There is no match required. This project would include funding lendable hotspot devices for all 8 library branch facilities. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 8A HCBOC 051826 Pg. 100 May 7, 2026 Kimberly VanBeck Library Director, Harnett County, North Carolina 455 McKinney Parkway RE: Memorandum of Understanding—Camber Foundation Digital Inclusion Grant Dear Kimberly, I am pleased to share this Memorandum of Understanding outlining the Harnett County Library’s Digital Inclusion program expansion project, which will be funded by the Camber Foundation. As a sub-awardee of the Camber Foundation Digital Inclusion grant that was awarded to Mid-Carolina to support digital inclusion efforts in our region, Harnett County has been sub-awarded $18,000 to be utilized for implementation of the project detailed below. Thank you for your commitment to bridging the digital divide in your community and for partnering with Mid-Carolina in this pursuit. Sincerely, Will Deaton Local Government Services Director Mid-Carolina Regional Council HCBOC 051826 Pg. 101 MEMORANDUM OF UNDERSTANDING HARNETT COUNTY PUBLIC LIBRARY: COUNTYWIDE DIGITAL CONNECTIVITY & HOTSPOT LENDING INITIATIVE Project Overview The Harnett County Public Library proposes a year-long countywide hotspot lending initiative designed to expand equitable access to reliable internet connectivity for residents lacking home internet service. Through the purchase and circulation of 80 T-Mobile-connected mobile hotspot devices, the library will provide free, portable internet access to underserved households throughout Harnett County. The program directly addresses the county’s documented digital divide and supports residents’ ability to access education, workforce opportunities, healthcare services, government resources, and other essential online tools. The initiative builds upon the library’s existing role as a trusted public access point for technology while extending internet access beyond library walls and operating hours. Community Need According to the North Carolina Department of Information Technology (NCDIT), approximately 13% of Harnett County residents lack home internet access. The impact is most significant among: • Rural households with limited broadband infrastructure • Low-income families • Seniors and homebound residents • Individuals with limited transportation access • Residents relying on online education, telehealth, or workforce services Currently, library Wi-Fi access is largely limited to on-site use during operating hours, creating barriers for residents who need reliable connectivity at home or outside standard business hours. Program Components The initiative will utilize a multi-platform service delivery model to ensure countywide accessibility and equitable distribution of resources. Key project components include: Hotspot Lending Program • Purchase and deployment of 80 mobile hotspot devices • Distribution across all eight library branches • Countywide circulation model ensuring equitable geographic access • T-Mobile service selected based on local coverage testing and reliability Mobile & Outreach-Based Connectivity • Integration with the library’s Bookmobile services HCBOC 051826 Pg. 102 • Deployment through Adult Outreach programming • Connectivity support for senior centers, assisted living facilities, and homebound patrons • Expansion of internet access into rural and underserved communities Digital Literacy & Community Support • Internet-enabled digital literacy classes and workshops • Hands-on assistance with online tools and services • Training focused on education, telehealth, job searching, and digital navigation • Community-based instruction delivered in accessible settings Strategic Alignment and Community-Informed Service Delivery This initiative directly supports the library’s strategic directive to build capacity for digital literacy and expand confidence with and access to technology. The program also advances goals identified in the Harnett County Master Strategic Plan by supporting workforce development, remote employment opportunities, online education, telehealth access, and economic mobility through improved digital inclusion. Community engagement played a significant role in shaping the program through surveys, public forums, stakeholder conversations, and strategic planning efforts, where residents consistently identified lack of reliable home internet access as a major barrier. Feedback highlighted challenges related to virtual learning, online job applications, transportation limitations, telehealth access for seniors, and inconsistent broadband infrastructure in rural areas. In response, the program was intentionally designed to provide equitable hotspot distribution across all eight library branches while incorporating Bookmobile and Adult Outreach services to better serve seniors, homebound residents, and underserved populations. The integration of digital literacy programming alongside hotspot lending was also directly informed by community feedback expressing the need for both internet access and assistance navigating online tools and services. The library will collaborate with senior centers, assisted living facilities, adult outreach organizations, and community-based partners to support implementation, outreach, digital literacy programming, and community engagement. These partnerships will help identify residents with connectivity needs while expanding awareness and accessibility of available services throughout the county. Services will be delivered countywide through library branches, mobile services, outreach operations, and community programming sites to ensure accessibility regardless of geographic location, transportation availability, or mobility limitations. HCBOC 051826 Pg. 103 Project Cost Details Budgeted Item Estimated Cost Lendable Hotspot Devices – 80 devices $2,400 Internet Service for 1 year – 80 devices $14,440 Hard Carrying Case for lending – 80 devices $1,160 Total Program/Project Expense $18,000 Measurable Outcomes and Evaluation Methods Expand Equitable Access to Reliable Internet Connectivity Across Harnett County Goal: Expand equitable access to reliable internet connectivity through hotspot circulation across all service areas. Measurable Outcome: Increase public access to internet-enabled devices at all library branches, the Bookmobile, and Adult Outreach services. Ensure Widespread and Consistent Device Circulation Goal: Maintain consistent and equitable circulation of hotspot devices throughout Harnett County. Measurable Outcome: Sustain active circulation of devices across all service points with balanced geographic distribution. Support Digital Inclusion and Reduce Access Barriers Goal: Reduce barriers to education, employment, healthcare, and essential online services through expanded internet access. Measurable Outcome: Provide residents with reliable internet access for critical online activities. Integrate Hotspot Technology into Outreach Programming Goal: Incorporate hotspot devices into Adult Outreach programming to expand service delivery. Measurable Outcome: Deliver internet-enabled programming in community settings such as senior centers, assisted living facilities, and homebound services. Expand Digital Literacy Opportunities for Underserved Populations Goal: Increase participation in digital literacy and technology-based instruction. Measurable Outcome: Improve access to and engagement in digital literacy programming supported by hotspot connectivity. HCBOC 051826 Pg. 104 Improve Countywide Awareness and Utilization of Digital Resources Goal: Increase engagement with library technology services and outreach offerings. Measurable Outcome: Strengthen awareness and use of hotspot lending and digital programs across the county. Evaluate Program Effectiveness and Ensure Service Equity Goal: Use data-driven evaluation to improve service delivery and ensure equitable access. Measurable Outcome: Continuous improvement of distribution, programming, and outreach strategies based on data analysis. I,_______________________, hereby agree that the aforementioned funding granted by Camber Foundation shall only be expended as stated above and that the information regarding the proposed project is true and correct to the best of my knowledge. It is further agreed that Harnett County will assist Mid- Carolina Regional Council by collecting and providing information as needed for required reporting related to the Camber Foundation Digital Inclusion grant. I understand that the term of this grant is one (1) year and that the proposed project is expected to be completed and required reporting must be submitted no later than 10/1/2026. I understand and agree that all such sums sub-awarded to Harnett County by Mid- Carolina Regional Council under this grant shall be utilized exclusively for the purposes set forth above. In the event that any portion of the Grant Funds is not used for these purposes, I understand and agree to immediately notify Mid-Carolina Regional Council and to repay such portion to Mid-Carolina Regional Council. Any request for redirection of Grant Funds must be submitted to Mid-Carolina in writing, and approval is subject to Camber Foundation’s sole discretion. I understand and agree that the above “Project Cost Details” section of this Memorandum detail estimated costs that exceed the sub-awarded amount of $18,000 and further understand and agree that any expenses incurred for the subject project beyond $18,000 will not be paid by and are not the responsibility of Mid-Carolina Regional Council or Camber Foundation and that these expenses are the responsibility of Harnett County. ____________________________________ ___________________________ Harnett County Manager Date HCBOC 051826 Pg. 105 Item 8B HCBOC 051826 Pg. 106 HCBOC 051826 Pg. 107 HCBOC 051826 Pg. 108 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\051826\8C.1 Chatbot_AgendaForm.docx Page 1 of 2 Board Meeting Agenda Item MEETING DATE: May 18, 2026 TO: HARNETT COUNTY BOARD OF COMMISSIONERS SUBJECT: Using allocated funding for a website chatbot instead of a mobile application REQUESTED BY: Administration REQUEST: Administration is requesting to use $10,000 allocated funding for a mobile application and instead use that funding towards a website chatbot. Staff performed research and many countites and municipalities had low adoption rate for mobile apps. Many websites are now mobile friendly. Staff decided that a chatbot would be a better option for Harnett County and would save staff time. The chatbot would alleviate many of the web inquiries that staff is currently receiving and responding to. The chatbot will also help to improve communication and provide faster assistance to residents and visitors on our website. Individuals will be able to get responses 24/7 using the chatbot. The chatbot will also offer Multilingual language translation as well. Staff received quotes and interviewed three companies. The company that staff chose will prorate services to begin this fiscal year and begin implemntation and setting up the chatbot. The cost to begin this fiscal year is $1,083. The benefits of the chatbot is that it will also be able to feed information from our various department websites that are separate from harnett.org. The annual amount for the chatbot will be $13,000 which will be paid from Information Technology budget. FINANCE OFFICER’S RECOMMENDATION: COUNTY MANAGER’S RECOMMENDATION: Item 8C HCBOC 051826 Pg. 109 \\lecfile\department\Admin\Clerk to the Board docs\AGENDAS\2026\051826\8C.1 Chatbot_AgendaForm.docx Page 2 of 2 HCBOC 051826 Pg. 110 MAY 18, 2026 APPOINTMENTS NEEDED HARNETT COUNTY PUBLIC LIBRARY BOARD OF TRUSTEES There is one (1) vacancy in District 2. We have received an application from Allyssa Holman. She would like to be considered for appointment to the District 2 vacancy. We have received an application from Robert Whitman. He would like to be considered for appointment to the District 2 vacancy. Item 8D HCBOC 051826 Pg. 111 From:2023 Harnett County (Board of Commissioners) To:webboards Subject:Application to Serve on a Board Date:Monday, April 27, 2026 6:29:21 PM Board:Harnett County Public Library Board of Trustees Voting District: District 2 Name:Allyssa Holman Address:300 S 10th St City:Erwin Zip Code: 28339 Telephone: Email:astafford6790@hotmail.com Years of Formal Education:16 Civic and fraternal organizations: Gamma Theta Upsilon Honors Fraternity at UNCW Regular volunteer for the Harnett County Board of Elections as a polling place worker Why you would like to serve: I have been looking for ways to serve my community and this position intrigues me as a life long reader and as a public servant. I am a frequent user of the Harnett County Library, both the catalogue and the various programs offered. I would greatly enjoy the opportunity to give back to the library I get so much joy and fulfillment from. I am also a Planner by trade so Iâ?Tm very well versed in Board procedure. I think Iâ?Td be an excellent fit for this post and Iâ?Td love to be considered. Electronic Signature:Allyssa Holman Agreement: I understand that checking this box constitutes a legal signature confirming that I acknowledge and agree to the above Terms of Acceptance. Submitter: 174.219.4.243 HCBOC 051826 Pg. 112 From:2023 Harnett County (Board of Commissioners) To:webboards Subject:Application to Serve on a Board Date:Monday, May 4, 2026 8:29:16 PM Board:Harnett County Public Library Board of Trustees Voting District: District 2 Name:Robert Whitman Address:209 Coopers Creek Ave City:Spring Lake Zip Code: 28390 Telephone: Email:Robertnwhitman7@gmail.com Years of Formal Education:16 Civic and fraternal organizations: 173rd infantry brigade Association Fort Bragg & NC Chapter, AUSA Member Why you would like to serve: After 25.5 years in the military and retiring in 2023 this would be a small step into the political world. I care about what parents have access to within the libraries, what is allowed to be on shelfâ?Ts and the policies in which manage libraries. I feel I could be open minded and make fair and practical decisions. Electronic Signature:Robert Whitman Agreement: I understand that checking this box constitutes a legal signature confirming that I acknowledge and agree to the above Terms of Acceptance. Submitter: 146.75.249.15 HCBOC 051826 Pg. 113 Item 11 HCBOC 051826 Pg. 114 RecommendedBUdGeT 2026-2027FOR FISCAL YEAR HCBOC 051826 Pg. 115 HCBOC 051826 Pg. 116 Table of ContentsInTRodUcTIon 5 Board of Commissioners 6 County Leadership 7 BUdGeT AT A GLAnce 9 Your Tax Dollars at Work 10 Revenue Sources 11 BUdGeT meSSAGe 13 BUdGeT PRoceSS 21 Budget Calendar 22 BUdGeT SUmmARY 23 General Fund Summary 24 General Fund Revenues 25 cULTURe & RecReATIon 27 Culture & Recreation Appropriation 28 Library-Main Branch 29 Library-Angier Branch 30 Library-Benhaven Branch 32 Library-Bookmobile 33 Library-Coats Branch 34 Library-Dunn Branch 35 Library-Erwin Branch 36 Parks & Recreation Department 37 economIc & PHYSIcAL deVeLoPmenT 40 Community Development 41 Cooperative Extension 42 Cooperative Extension – Special Programs 43 Development Services 44 Development Services—Building Inspections Division 45 Workforce Development 46 Economic Development 47 edUcATIon 48 Central Carolina Community College (CCCC) 49 Harnett County Schools 50 enVIRonmenTAL PRoTecTIon 52 Environmental Protection Allocation 53 NC Forestry Program 54 Soil & Water Conservation District 55 GeneRAL GoVeRnmenT 56 Administration 57 Board of Elections 58 Clerk of Court 59 Facilities 60 Facilities 61 Finance 62 Fleet Maintenance 63 General Service 64 Governing Board 65 Human Resources 66 Information Technology 67 Information Technology-GIS 68 Human Resources 69 Legal Services 70 Register of Deeds 71 Retiree Health Insurance 72 Tax Department 73 HUmAn SeRVIceS 75 General Services-Restitution Program 76 Health Department 77 Health Department-Senior Services 78 Mental Health 79 Veterans Services 80 Social Services-Total Department 81 HCBOC 051826 Pg. 117 Table of contents Social Services-Administration 82 Social Services-Adoptions 83 Social Services-Adult Medicaid 84 Social Services-Adult Resources 85 Social Services-Child Care Subsidy 86 Social Services-Child Protective Services 87 Social Services-Child Support 88 Social Services-Energy Programs 89 Social Services-Family & Children’s Medicaid 90 Social Services-Food and Nutrition (Food Stamps) 91 Social Services-Foster Care 92 Social Services-Program Integrity 93 Social Services-Medicaid Transportation 94 Social Services-Work First 95 PUBLIc SAFeTY 97 Animal Services-Animal Control 98 Animal Services-Animal Shelter 100 Emergency Services-Emergency Management 101 Emergency Services-Emergency Management Grants 102 Emergency Services-Emergency Medical Services (EMS) 103 Emergency Services-Medical Examiner 104 Emergency Services-Rescue Districts 105 Sheriff’s Office-Total 106 Sheriff’s Office 107 Sheriff’s Office-Campbell Deputies 109 Sheriff’s Office-Child Support Enforcement 110 Sheriff’s Office-Emergency Communications 111 Sheriff’s Office-Detention Center (Jail) 112 Sheriff’s Office-School Resource Officers 113 TRAnSPoRTATIon 115 Harnett Area Rural Transit System (HARTS)- Administration 116 Harnett Area Rural Transit System (HARTS)- Transportation 117 Harnett Regional Jetport 118 non-dePARTmenTAL 120 Contingency 121 Transfers to Debt & Capital Improvements 122 enTeRPRISe FUndS 123 Harnett Regional Water 124 Solid Waste 134 oTHeR FUndS 137 Capital Reserve Funds 138 Debt Service Funds 151 Internal Service Funds 155 Special Revenue Funds 166 GLoSSARY 182 APPendIceS 194 Appendix 1: Recommended Fee Changes 196 Appendix 2: Recommended Harnett Regional Water Capital Improvement Plan 204 Appendix 3: Approved 2027-2033 Capital Improvements Program 216 HCBOC 051826 Pg. 118 Introduction HCBOC 051826 Pg. 119 Board of Commissioners6 W. Brooks Matthews District 3 Duncan Edward Jaggers Chairman District 4 Barbara McKoy District 1 William Morris District 2 Matthew Nicol Vice-Chairman District 5 HCBOC 051826 Pg. 120 Harnett County, North Carolina | Recommended Budget 2026-2027 7 IntroductIon county manager Brent Trout deputy county manager Coley Price Assistant county manager Michael Morrow Assistant county manager Lisa McFadden Finance officer Kimberly Honeycutt clerk to the Board of commissioners Melissa Capps county Leadership Team Board of Elections, Claire Jones Human Resources & Risk Management, Janice Lane Capital Projects, Chris Johnson Information Technology, Ira Hall Clerk of Courts, Renee Whittenton Legal Services, Chris Appel Communications & Marketing, Desiree Patrick Library, Kimberly Van Beck Cooperative Extension, Tim Mathews Parks & Recreation, Carl Davis Development Services, Mark Locklear Register of Deeds, Matthew Willis Economic Development, Stephen Barrington Sheriff’s Office, Wayne Coats Emergency Services, Larry T. Smith Social Services, Kelly Kelly Facilities Maintenance, Kenneth Snipes Soil & Water Conservation District, Lynn Lambert Fleet Maintenance, Beth Blinson Solid Waste, Chad Beane General Service, Barry Blevins Tax Department, Christine Wallace Harnett Regional Jetport, Brad Abate Veterans Services, Eric Truesdale Harnett Regional Water, Tommy Burns Workforce Development, Charlotte Leach Health Department, Ainsley Johnson HCBOC 051826 Pg. 121 8 Harnett County, North Carolina | Recommended Budget 2026-2027 IntroductIonCitizens of Harnett County Board of Commissioners Clerk to the Board Melissa Capps Assistant County Manager Lisa McFadden Assistant County Manager Mike Morrow Information Technology Ira Hall Harnett Regional Jetport Bradley Abate Economic Development Stephen Barrington Harnett Regional Water Tommy Burns Health Ainsley Johnson Human Resources Janice Lane Legal Chris Appel Social Services Kelly Kelly Finance Kimberly Honeycutt Tax Administration Christine Wallace Veteran’s Services Eric Truesdale Board of Elections Claire Jones Emergency Services Larry Smith Facilities Kenneth Snipes Public Library Kimberly VanBeck Fleet Beth Blinson Solid Waste Chad Beane Capital Projects Chris Johnson Special Projects Performance Management Clerk of Court Renee Whittenton Sheriff’s Office Wayne Coats Register of Deeds Matthew Willis Executive Assistant Shannon Eason Opioid Taskforce Coordi-nator Kayla Shamaly Deputy County Manager Coley Price Special Projects Opioid Task Force Affordable Housing Workforce Development Charlotte Leach Soil & Water Lynn Lambert Parks & Recreation Carl Davis General Services Barry Blevins Development Services Mark Locklear Cooperative Extension Tim Mathews Green– County Managers Grey– Elected Officials Red– Reports to the Board of Commissioners Blue– Department Directors Yellow– Support staff that reports to the County Manager Purple– Special Projects County Manager Brent Trout UUppddaatteedd AApprriill 22002266 Public Information Desiree Patrick Special Projects Budget Capital Improvements Plan Organizational Chart HCBOC 051826 Pg. 122 Fiscal Year 2027: Budget at a Glance HCBOC 051826 Pg. 123 10 Harnett County, North Carolina | Recommended Budget 2026-2027 Fiscal Year 2027: Budget at a glanceProperty Taxes General Government: 6.66¢ Culture & Recreation: 1.99¢ Capital Improvement & Debt: 5.51¢ Economic & Physical Development: 1.65¢ Education: 12.26¢ Environmental Protection, Transportation, & Contingency : 3.12¢ Human Services: 11.23¢ Public Safety: 16.68¢ 59.1 ¢per $100 property valuation Your Tax dollars at Work HCBOC 051826 Pg. 124 Harnett County, North Carolina | Recommended Budget 2026-2027 11 Fiscal Year 2027: Budget at a glanceGeneral Fund Miscellaneous & Transfer Ins: 0.59% Ad Valorem Taxes: 56.08% Fund Balance: 3.97% Sales Tax: 16.26% Other Taxes: 0.88% Federal Intergovernmental: 9.26% State Intergovernmental: 1.30% Service Charges: 11.66% Revenue Sources HCBOC 051826 Pg. 125 Fiscal Year 2027: Budget at a glance12 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 126 Budget Message HCBOC 051826 Pg. 127 Budget Message14 Harnett County, North Carolina | Recommended Budget 2026-2027 DATE: May 4, 2026 TO: Harnett County Board of Commissioners FROM: Brent Trout, County Manager SUBJECT: Budget Message for FY 2027 The work has been completed on the Harnett County FY 2027 budget, and it is presented to you today for review and consideration. Harnett County prepares the annual budget in accordance with the statutory requirements with consideration of enhancing the quality for our residents. The budget has been prepared with the purpose of supporting the strategic goals and priorities of the County Commissioners. You will see this specifically in the items we are recommending for consideration in the expansion budget. Property Reappraisal and Tax Rate The property tax assessed values increased by approximately $6.3 billion this year. The growth in home construction continues to increase our total assessed valuation to levels never seen before in Harnett County. The continued growth in the County creates challenges for provision of services and management of government services. In addition to the new construction, we saw an increase in projected revenue due to the revaluation process. The appeal process for property owners is ongoing so a clear amount of change in valuation is not known until the appeals are completed. Therefore, we have created an estimate of the value loss we expect to realize at the end of the appeal process at 8%. The current tax levy rate is $0.591/$100. The known valuation reduced by our expected valuation loss provides a calculation of a revenue neutral rate of $0.4858/$100. The revenues in total compared to expenses for a continuation budget leave a deficit for this year. In addition, the rapid growth in the County and the priorities of the Board require us to find additional resources. To meet these needs, I am recommending the continuation of the current tax levy rate of $0.591/$100. The rate of $0.591 is $0.1052 more than the revenue neutral rate. other Revenue Sources In looking at revenue sources other than property tax, we see good news as well as they surpass our Fiscal Year 2026 projections. The two biggest examples of this growth in revenue are Building Inspection Fees and Sales Tax revenues. These positive increases are not surprising based on the County’s growth pattern. Sales tax revenue collection has slowed statewide over the past three fiscal years. The North Carolina League of Municipalities (NCLM) provides sales tax forecast information, and we used their research in projecting our sales tax revenues. Based on current research, NCLM projects that local sales tax revenues will finish Fiscal Year 2025-2026 3.4% above Fiscal Year 2024-2025 levels. They also project a Fiscal Year 2026-2027 sales tax growth of 3.1% over Fiscal Year 2025-2026 levels. Based on Harnett County trends, we are estimating our sales tax growth to remain approximately 8%. Revenue estimates are always subject to error and may fluctuate widely based on unpredictable factors such as weather conditions, policy changes, and international conflicts. HCBOC 051826 Pg. 128 Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 15 Harnett County shares sales taxes with the municipalities based on the Ad Valorem method, meaning sales tax is distributed to the County and the municipalities in proportion to the total amount of ad valorem taxes levied by each entity. Table 1: General Fund Funding by category The variance column shows the difference between FY 2027 Recommended Budget and FY 2026 Revised Budget. FY 25 Actual FY 26 Revised FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Human Services 34,007,735 38,892,819 40,638,210 241,830 40,880,040 1,987,221 5% Public Safety 52,237,330 56,552,909 59,658,574 1,046,312 60,704,886 4,151,977 7% Transportation 3,905,150 4,288,815 3,893,915 416,281 4,310,196 21,381 -% Environmental Protection 483,669 571,720 607,888 72,993 680,881 109,161 19% Economic & Physical Development 5,181,551 5,975,509 5,888,743 99,139 5,987,882 12,373 -% General Government 20,045,039 23,102,864 24,142,552 107,335 24,249,887 1,147,023 5% Education 38,083,704 42,336,488 42,336,488 2,286,961 44,623,449 2,286,961 5% Culture & Recreation 5,981,059 6,544,093 6,683,281 631,481 7,314,762 770,669 12% Contingency - 6,815,852 6,352,686 - 6,352,686 (463,166) (7%) Transfers 17,930,228 15,860,281 20,046,528 - 20,046,528 4,186,247 26% 177,855,465 200,941,350 210,248,865 4,902,332 215,151,197 14,209,847 7% The FY 2026 Original Budget amount for contingency was $7,321,341. As funds have been moved out of contingency into other departments, the Revised Budget amount has been reduced to reflect these transfers. If the FY 2027 Recommended amount was compared with the original budget, the variance would be $968,655 and the percent decrease would be 13%. This chart does not include the $1.4 million going to Harnett County Schools for maintenance needs. Those funds are budgeted in the Board of Education Capital Reserve. Fee Schedule Recommendations A list of fees is recommended to be adjusted. Appendix 1 in the budget book contains the details on these changes. We have included a recommended 10% increase across the board for rescue agencies. The Dunn/Averasboro Fire District requested a rate decrease. The recommendation is detailed on the table below. HCBOC 051826 Pg. 129 Budget Message16 Harnett County, North Carolina | Recommended Budget 2026-2027 Table 2: Recommended Fire Tax Rates and Total Revenues by department. district FY 26 Rate FY 27 Req Rate FY 27 Rec Rate Total Revenue FY 26 Rate Produces Total Revenue FY 27 Rate Produces Increase Anderson Creek 0.110 0.110 0.110 2,592,749 2,592,749 - Angier/Black River 0.085 0.085 0.085 2,780,905 2,780,905 - Benhaven 0.120 0.120 0.120 2,311,438 2,311,438 - Banner 0.120 0.120 0.120 176,209 176,209 - Boone Trail 0.110 0.110 0.110 1,391,172 1,391,172 - Buies Creek 0.1075 0.1075 0.1075 1,249,028 1,249,028 - Cape Fear 0.144 0.144 0.144 1,969 1,969 - Coats/Grove 0.110 0.110 0.110 1,348,751 1,348,751 - Crains Creek 0.110 0.110 0.110 130,372 130,372 - Cypress Pointe 0.095 0.095 0.095 112,836 112,836 - Duke 0.105 0.105 0.105 693,174 693,174 - dunn/Averasboro 0.110 0.095 0.095 3,032,605 2,681,961 (350,644) Flatbranch 0.130 0.130 0.130 958,254 958,254 - Flatwoods 0.120 0.120 0.120 202,246 202,246 - Godwin/Falcon 0.150 0.150 0.150 10,568 10,568 - Northwest Harnett 0.080 0.080 0.080 2,218,554 2,218,554 - Spout Springs 0.120 0.120 0.120 3,894,150 3,894,150 - Summerville-Bunnlevel 0.110 0.110 0.110 1,745,810 1,745,810 - West Area 0.130 0.130 0.130 118,619 118,619 - West Johnston 0.120 0.120 0.120 61,408 61,408 - Total Fire districts 25,030,817 24,680,173 (350,644) Averasboro School District 0.020 0.020 0.020 576,103 576,103 - The County also levies the Averasboro School District tax. No change is recommended for that district. Harnett county Schools The FY 2027 Recommended Budget includes an additional $6,000,000 transfer to our debt service fund to pay for the new Highland High School and CTE High School. The Highland High School is currently estimated at a construction cost of $140,000,000 and the new CTE High School is estimated at construction cost of $65,000,000. Harnett County will transfer a total of $17,000,000 to the debt service fund. The amount transferred will need to be increased in future budgets per the financial analysis of Davenport Finance presented to the board at our annual planning session. Harnett County School System (HCS) presented their request for funding to the County. The recommended funding details are listed below:HCBOC 051826 Pg. 130 Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 17 >Provides expansion funding for Harnett County Schools’ discretion ($2,000,000). >The total current expense appropriation budgeted in Fiscal Year 2027 will provide a per pupil funding of $1,892.53 which is an increase per student of $82.13. Harnett County schools must share with charter schools on a per student basis. The total number of students is based on HCS average daily membership (ADM) of 19,682 students and estimated 2,508 charter school students. >Provides $1,400,000 for maintenance projects, in accordance with the Approved FY 2027-2033 Capital Improvements Program. These funds are budgeted in the Board of Education Capital Reserve. >Capital outlay spending, budgeted in the Board of Education Capital Reserve, remains at FY 2026 levels. (School systems do not share capital outlay funds with charter schools.) >Sets aside $4,052,686 in Contingency, if needed, to replace the loss of low wealth funding. This is a reduced amount compared to last year’s contingency. compensation Study, Pay Recommendations and organizational excellence >We have a current total of 45 full-time vacancies versus 40 vacancies last year, of which 24 of those positions are in our public safety departments. >The recommendation included in the budget is to provide a 3% COLA increase for all employees and a 2% market adjustment based on our compensation study. >The recommendation included in the budget is to provide a 1.5% performance pay increase to staff that meet expectations and have a positive performance evaluation. >The proposed budget recommendation does not include an increased 401K contribution for any employees. >The employee contribution for health insurance premiums will remain unchanged. >Increased employer contribution by 3% for health insurance premiums. >Retirement contribution increased by 1% for law-enforcement officers and 0.70% for all other county employees. >There are 15 new positions recommended due to increased demand for services. Six of these new positions are in Harnett Regional Water. >There are 15 reclassifications and four special salary adjustments recommended due to changes in duties and certifications received. community Programs and county Initiatives >Provides funding for two small business grants ($5,000) in partnership with the Small Business Development Center at Central Carolina Community College. >Provides funding to expand the Employee Engagement Program. >Provides funding for the new Bookmobile including materials and staffing. >Provides additional funding for Harnett County Schools and Central Carolina Community College. >Provides additional funding for the debt service fund for the future Highland High School and CTE High School. HCBOC 051826 Pg. 131 Budget Message18 Harnett County, North Carolina | Recommended Budget 2026-2027 other county Initiatives The Board of Commissioners completed the first ever Strategic Plan for Harnett County in 2022. The process involved the Board of Commissioners, County staff, and the public developing the strategic plan. Staff completed the Performance Management process to determine action plans for the key strategic actions. The process continued in FY 2024 with phase four with the creation of business plans for each department to execute. The business plans were completed and approved by the County Manager with implementation occurring throughout the FY 2025 budget year and into the future. The Rapid Process Improvement program training has been completed, and this summer we will begin to conduct RPI events to review and improve processes of Harnett County government. We spent a great deal of time projecting our revenues and expenses to ensure that we were as accurate as possible in determining our resources available and our funding needs. Departments were asked to justify any spending over Fiscal Year 2026 budgeted amounts, and their requests were reviewed in detail by our budget team. We also continued breaking the budget into continuation and expansion funding requests. Continuation refers to funding needed for ongoing operations, while expansion requests are for new programs and positions. Each expansion request is separately justified by the director. You will see CONT (continuation) and EXP (expansion) columns in the budget summaries of the document. Any new request is also detailed separately, along with the cost to the County. Each year, our departments and community partners identify areas for growth that would improve the services we provide to Harnett County. This year, those requests totaled over $13.25 million. However, due to limited available funding in the General Fund, we had to make some very difficult decisions. We were only able to recommend $4,545,821 in expansion requests, about 34.3% of what was asked for. While we couldn’t fund everything, we prioritized the most essential needs, including $2.27 million for county departments and $276,961 for Central Carolina Community College. We also recognized the immense needs of our school system; while we couldn’t meet their full request of $8.28 million, we have committed $2,000,000 to help Harnett County Schools continue supporting our students. Over the past few years, we have continued improving our Capital Improvements Program (CIP) process, and the Board of Commissioners adopted the CIP in January 2026. The improved process and early adoption meant that we were able to focus our time this spring on the operating budget. The proposed budget provides the funding needed for the schools, community college, and the departments to continue to provide the quality service and support that the citizens of Harnett County expect. The proposed budget provides increases necessary to operate our government and covers new expansion items related to keeping up with our growing County and operations. I am recommending that the tax rate remains at $0.591, the same as last year. Maintaining this rate is important for the long-term health of our County. Last year, we significantly increased funding for our schools by $15 million, using one-time savings (fund balance) to cover the cost. This year, the revenue from the recent property revaluation allows us to make that school funding permanent and sustainable. Additionally, we have allocated $6 million to our debt service fund to prepare for future payments on two new high schools. These two investments, totaling approximately $21 million, account for the $0.1052 difference between the “revenue-neutral” rate of $0.4858 and our recommended rate of $0.591. While the proposed budget includes a planned use of $8,604,688 from our fund balance, we typically find that unspent department funds at the end of the year offset this amount. This allows us to meet our county’s needs while maintaining our commitment to a balanced budget. HCBOC 051826 Pg. 132 Budget MessageHarnett County, North Carolina | Recommended Budget 2026-2027 19 I want to thank Central Carolina Community College, the Fire and EMS Departments, Harnett County Schools, and other community partners for their collaboration in developing the Fiscal Year 2027 budget. I want to thank the department directors for submitting their information and requests in a timely manner with well-thought-out justifications for their requests. I would love to meet all their requests, but unfortunately, we do not have the resources to do so. I also want to thank Assistant County Manager, Lisa McFadden, for all the countless hours she has spent preparing this budget for your consideration. We will conduct a joint session with the Board of Education on May 4, 2026, to discuss their budget request. The presentation of budget details will be conducted on May 12, 2026, with a public hearing on the budget conducted on May 18, 2026. The final approval of the budget is scheduled for the June 1, 2026, meeting. We look forward to receiving your comments, questions, and directions over the next month regarding the proposed budget. Please contact Lisa or me with your questions, and we will respond as quickly as possible. Respectfully, Brent Trout County Manager Harnett County HCBOC 051826 Pg. 133 Budget Message20 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 134 Budget Process HCBOC 051826 Pg. 135 22 Harnett County, North Carolina | Recommended Budget 2026-2027 Budget ProcessHarnett county FY 2026-2027 Budget calendar deadline Actions September 22, 2025 Project Notification Form due to notify Manager of new projects or requests to move future to funded projects September 22-23, 2025 Capital Improvements Program (CIP) training for departments October 24, 2025 Forms due from departments for CIP projects December 1, 2025 Manager submits recommended CIP to the Board of Commissioners December 9, 2025 Work session on the recommended CIP December 15, 2025 Hold public input session on the recommended CIP Late December, 2025 Work session on the recommended CIP (if needed) January 5, 2026 Board adopts CIP for FY 2027-2033 January 27, 2026 Board of Commissioners holds Planning Meeting February 3, 2026 Budget kickoff and forms distributed to departments and agencies March 2, 2026 Budgets due from departments and agencies (except schools) May 4, 2026 Manager submits recommended budget to Board of Commissioners and public May 4, 2026 Board of Commissioners and Board of Education Joint Session May 12, 2026 Board of Commissioners holds budget work session May 15, 2026 Legal deadline for school budget submission May 18, 2026 Budget public hearing on recommended budget Late May, 2026 Board of Commissioners holds budget work session (if needed) June 1, 2026 Board of Commissioners adopts budget for FY 2027 HCBOC 051826 Pg. 136 Budget Summary HCBOC 051826 Pg. 137 24 Harnett County, North Carolina | Recommended Budget 2026-2027 Budget suMMaryGeneral Fund Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TAXES - AD VALOREM 83,791,705 89,678,981 92,997,541 120,631,198 - 120,631,198 27,633,657 30% TAXES - SALES 30,207,511 32,447,546 32,020,000 34,965,000 - 34,965,000 2,945,000 9% TAXES - OTHER 1,660,195 1,902,057 1,600,000 1,900,000 - 1,900,000 300,000 19% RESTRICTED REVENUE 21,228,943 23,120,388 20,716,292 19,536,699 370,101 19,906,800 (809,492) (4%) RESTRICTED REVENUE (MEDICAID) 5,338,962 4,862,224 4,000,000 2,800,000 - 2,800,000 (1,200,000) (30%) SERVICE CHARGES 19,499,077 20,229,428 23,559,927 25,007,347 68,842 25,076,189 1,516,262 6% ENTERPRISE CHARGES 6,326 7,617 - - - - - -% FACILITY FEES 3,487 - - - - - - -% MISCELLANEOUS INCOME 343,210 1,608,348 1,212,441 1,267,322 - 1,267,322 54,881 5% INTERFUND / BUDGETARY 1,955,863 123,345 24,835,572 8,604,688 - 8,604,688 (16,230,884) (65%) Total $ 164,035,279 $ 173,979,934 $ 200,941,773 $ 214,712,254 $ 438,943 $ 215,151,197 $ 14,209,424 7% expenses SALARIES & BENEFITS 78,018,104 84,571,412 92,374,007 97,200,313 957,711 98,158,024 5,784,017 6% PROFESSIONAL SERVICES 2,115,237 1,229,805 1,477,166 1,671,652 - 1,671,652 194,486 13% SUPPLIES & MATERIALS 4,649,971 4,449,291 5,698,794 5,809,900 68,532 5,878,432 179,638 3% CURRENT SERVICES 6,179,638 7,287,185 8,824,528 8,976,628 67,968 9,044,596 220,068 2% FIXED CHARGES 14,363,191 17,844,049 20,768,278 21,504,595 732,582 22,237,177 1,468,899 7% CAPITAL OUTLAY 2,153,568 143,205 38,500 - 337,694 337,694 299,194 777% CONTRACTS & GRANTS 3,596 16,197 5,000 5,000 - 5,000 - -% NON-CAPITALIZED ASSETS 661,218 1,822,490 1,328,384 682,266 450,884 1,133,150 (195,234) (15%) INTERFUND / BUDGETARY 18,017,337 17,930,228 22,676,133 26,399,214 - 26,399,214 3,723,081 16% EDUCATION 29,937,603 38,083,704 42,336,488 42,336,488 2,286,961 44,623,449 2,286,961 5% DSS PROGRAMS 4,377,412 4,090,527 5,286,231 5,512,003 - 5,512,003 225,772 4% WIOA PROGRAM 55,920 83,647 127,841 150,806 - 150,806 22,965 18% HEALTH 240,568 303,647 - - - - - -% PCARD ENCUMBRANCE 29 78 - - - - - -% Total $ 160,773,392 $ 177,855,465 $ 200,941,350 $ 210,248,865 $ 4,902,332 $ 215,151,197 $ 14,209,847 7% HCBOC 051826 Pg. 138 Harnett County, North Carolina | Recommended Budget 2026-2027 25 Budget suMMaryGeneral Fund Revenue Revenue: FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended AD VALOREM TAXES - REAL 73,700,403 77,821,721 82,201,638 108,031,198 - 108,031,198 AD VALOREM TAXES - MOTOR VEHICLE 9,490,053 11,048,274 10,125,903 11,900,000 - 11,900,000 AVTAXES - REAL DELINQUENT 223,242 391,169 320,000 375,000 - 375,000 AD VALOREM TAXES - PENALTIES 378,007 417,817 350,000 325,000 - 325,000 ARTICLE 39 SALES TAX 9,980,577 11,311,846 10,570,000 12,630,000 - 12,630,000 ARTICLE 40 SALES TAX 9,045,591 9,377,346 9,630,000 9,800,000 - 9,800,000 ARTICLE 42 SALES TAX 4,311,528 4,665,128 4,590,000 5,200,000 - 5,200,000 ARTICLE 44 SALES TAX 6,869,815 7,093,226 7,230,000 7,335,000 - 7,335,000 EXCISE TAX 1,660,195 1,902,057 1,600,000 1,900,000 - 1,900,000 RESTRICTED - FEDERAL 17,894,653 19,456,749 18,177,071 15,341,593 337,039 15,678,632 FEDERAL MEDICAID - - - 1,207,714 - 1,207,714 MEDICAID COST SETTLEMENT - - - 366,900 - 366,900 RESTRICTED - STATE 3,252,007 3,556,034 2,539,221 2,567,492 33,062 2,600,554 RESTRICTED - LOCAL 50,103 62,000 - 53,000 - 53,000 RESTRICTED - OTHER 32,180 45,605 - - - - MEDICAID HOLD HARMLESS 5,338,962 4,862,224 4,000,000 2,800,000 - 2,800,000 SERVICE CHARGES - DEPARTMENTAL 16,835,779 18,583,761 18,045,957 19,324,549 68,842 19,393,391 SERVICE CHARGES - INDIRECT COST 1,557,267 1,562,887 1,422,070 1,587,098 - 1,587,098 SERVICE CHARGES - CONCESSIONS 94,831 72,803 91,900 95,700 - 95,700 SERVICE CHARGES - INVEST EARNINGS 1,011,200 9,977 4,000,000 4,000,000 - 4,000,000 ENTR CHARGES - RETURNED CHECK 6,326 7,617 - - - - FACILITY FEES - ENERGY 3,487 - - - - - SALE OF ASSETS 17,050 109,876 - - - - GAIN/LOSS ON ASSETS (1,825,500) - - - - - CONTRIBUTIONS AND DONATIONS 348,434 97,279 129,648 72,047 - 72,047 INSURANCE SETTLEMENT 159,744 177,974 63,766 - - - LEASE / RENT 155,550 141,543 81,450 174,386 - 174,386 OTHER REVENUE 1,487,932 1,081,676 937,577 1,020,889 - 1,020,889 TRANSFERS FROM - GENERAL - 38,200 - - - - TRANSFERS FROM - SPECIAL REVENUE 95,803 - - - - - TRANSFERS FROM - CAPITAL PROJECT 1,860,060 85,145 4,000 - - - FUND BALANCE APPROPRIATED - - 24,831,572 8,604,688 - 8,604,688 Total Revenue $ 164,035,279 $ 173,979,934 $ 200,941,773 $ 214,712,254 $ 438,943 $ 215,151,197HCBOC 051826 Pg. 139 Budget suMMary26 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 140 Culture & Recreation Functional Area HCBOC 051826 Pg. 141 28 Harnett County, North Carolina | Recommended Budget 2026-2027 culture & recreatIon FunctIonal areaexpansion & other notes Arts Funding: The County will not receive funding for arts programs in FY 2026-2027. cultural & Recreation Appropriation The funding in this budget includes pass-through amounts for state arts funding to towns and nonprofits in the County and a $150,000 annual appropriation to Campbell University for use of facilities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 157,241 86,467 102,764 - - - - (102,764) (100%) Total 157,241 86,467 102,764 - - - - (102,764) (100%) expenses SUPPLIES & MATERIALS - - 10,000 - - - - (10,000) (100%) FIXED CHARGES 157,241 386,467 242,764 150,000 150,000 - 150,000 (92,764) (38%) Total 157,241 386,467 252,764 150,000 150,000 - 150,000 (102,764) (41%) net cost $ - $ 300,000 $ 150,000 $ 150,000 $ 150,000 $ - $ 150,000 $ - -% HCBOC 051826 Pg. 142 Harnett County, North Carolina | Recommended Budget 2026-2027 29 culture & recreatIon FunctIonal areaexpansion & other notes Fund operating costs to implement an early literacy program to support the Library located at 455 mcKinney Parkway, Lillington: Provide funding for operating expenses to implement Tonie Lending Library to provide an innovative, inclusive, and broadband-independent literacy solution for the county’s youngest learners. The Tonie Lending Library directly advances the Library’s strategic goals of digital equity and foundational literacy. By providing screen-free, tactile audio tools, this project bridges the “digital divide” for households lacking reliable broadband or device ownership. This initiative aligns with early childhood best practices by offering independent, guided storytelling that supports language development without the dependency on screens. This program will be available in all branch libraries. Net Cost: $18,000. Library – main Branch The Library ‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 220,395 221,007 262,490 221,007 221,007 - 221,007 (41,483) (16%) SERVICE CHARGES 26,116 29,956 27,350 27,350 27,350 - 27,350 - -% MISCELLANEOUS INCOME 518 1,624 1,100 - - - - (1,100) (100%) Total 247,029 252,587 290,940 248,357 248,357 - 248,357 (42,583) (15%) expenses SALARIES & BENEFITS 1,614,033 1,739,227 1,906,087 396,946 2,005,267 - 2,005,267 99,180 5% PROFESSIONAL SERVICES 41,000 21,611 - - - - - - -% SUPPLIES & MATERIALS 175,208 204,056 243,736 250,384 249,855 17,000 266,855 23,119 9% CURRENT SERVICES 100,081 80,998 123,597 135,083 135,083 - 135,083 11,486 9% FIXED CHARGES 110,446 233,731 211,786 267,033 217,315 - 217,315 5,529 3% NON-CAPITALIZED ASSETS 6,358 10,744 45,659 24,599 24,599 1,000 25,599 (20,060) (44%) Total 2,047,126 2,290,367 2,530,865 1,074,045 2,632,119 18,000 2,650,119 119,254 5% net cost $ 1,800,097 $ 2,037,780 $ 2,239,925 $ 825,688 $ 2,383,762 $ 18,000 $ 2,401,762 $ 161,837 7% HCBOC 051826 Pg. 143 30 Harnett County, North Carolina | Recommended Budget 2026-2027 culture & recreatIon FunctIonal areaLibrary – Angier Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 761 1,019 - - - - - - -% MISCELLANEOUS INCOME 85,502 5,299 10,000 - - - - (10,000) (100%) Total 86,263 6,318 10,000 - - - - (10,000) (100%) expenses SALARIES & BENEFITS 218,661 232,716 243,359 35,248 258,721 32,171 290,892 47,533 20% SUPPLIES & MATERIALS 33,038 40,406 44,448 44,577 44,577 79 44,656 208 0% CURRENT SERVICES 5,504 9,899 22,802 13,768 13,768 - 13,768 (9,034) (40%) FIXED CHARGES 2,537 9,296 9,316 9,226 9,226 - 9,226 (90) (1%) NON-CAPITALIZED ASSETS 4,302 5,665 3,858 2,735 2,735 17,964 20,699 16,841 437% Total 264,042 297,982 323,783 105,554 329,027 50,214 379,241 55,458 17% net cost $ 177,779 $ 291,664 $ 313,783 $ 105,554 $ 329,027 $ 50,214 $ 379,241 $ 65,458 21% HCBOC 051826 Pg. 144 Harnett County, North Carolina | Recommended Budget 2026-2027 31 culture & recreatIon FunctIonal areaexpansion & other notes Fund a part-time employee and operating costs to support Angier Branch Library located at 28 n Raleigh St, Angier: Provide funding for a part-time Library Assistant position (grade 13). Increased patron demand and expanded programming—including a waitlisted STEAM class and four new wellness sessions—have strained our current staffing levels. Adding a new team member will ensure consistent coverage, reduce reliance on comp time, and maintain service quality during staff absences. Net Cost: $32,250. Fund operating costs to construct a new circulation desk to support Angier Branch Library located at 28 n Raleigh St, Angier: Provide funding to replace the aging circulation desk at the Angier Branch Library. The current furniture is structurally worn and functionally obsolete, failing to support modern library workflows or the branch’s six-person staff. New workstations are needed for the upcoming installation of RFID antennas. The current desk lacks the surface area to provide spacing between scanners, receipt printers, and computers, and its layout interferes with new RFID security gate placement. The existing desks lack adequate legroom and proper ergonomic heights. Removing current overhead hutches will eliminate sightline obstructions, improving staff’s ability to monitor the floor and assist patrons. Net Cost: $17,964. HCBOC 051826 Pg. 145 32 Harnett County, North Carolina | Recommended Budget 2026-2027 culture & recreatIon FunctIonal areaexpansion & other notes Fund a full-time employee and operating costs to support Benhaven Branch Library located at 2815 olivia Road, Sanford: Provide funding for a Library Program Specialist position (grade 16). Benhaven has doubled its adult programming and attendance over the last year, outpacing current staffing capacity. To date in FY26, the branch needs over 600 hours of outside coverage to meet minimum safety requirements (two-person staffing). Adding this position will end the reliance on shared county staff for basic operational coverage, facilitate a move to consistent Saturday hours and increased weekend services for working families, and maintain the quality of high-demand adult programming while scaling to meet community interest. Net Cost: $64,421. Fund operating costs to support Benhaven Branch Library located at 2815 olivia Road, Sanford: Provide funding for a new computer workstation at the Benhaven Branch Library. Following the addition of a full-time Program Specialist and the expansion of library services, a dedicated new employee workstation is required to support administrative and preparatory tasks. While the library office currently has a physical desk available, it lacks the necessary computer equipment for staff to conduct essential research and development. Net Cost: $1,020. Library - Benhaven Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - 17 - - - - - - -% MISCELLANEOUS INCOME - - 10,000 - - - - (10,000) (100%) Total - 17 10,000 - - - - (10,000) (100%) expenses SALARIES & BENEFITS 85,229 146,467 189,094 36,295 199,297 64,342 263,639 74,545 39% SUPPLIES & MATERIALS 11,270 34,491 37,901 37,944 36,644 79 36,723 (1,178) (3%) CURRENT SERVICES 16,927 16,163 28,210 21,123 21,123 - 21,123 (7,087) (25%) FIXED CHARGES 6,738 6,995 7,670 7,880 7,880 - 7,880 210 3% NON-CAPITALIZED ASSETS 1,276 944 2,338 - - 1,020 1,020 (1,318) (56%) Total 121,440 205,060 265,213 103,242 264,944 65,441 330,385 65,172 25% net cost $ 121,440 $ 205,043 $ 255,213 $ 103,242 $ 264,944 $ 65,441 $ 330,385 $ 75,172 29% HCBOC 051826 Pg. 146 Harnett County, North Carolina | Recommended Budget 2026-2027 33 culture & recreatIon FunctIonal areaexpansion & other notes Fund two full-time employees, one part-time employee and operating costs to support the Bookmobile located at 455 mcKinney Parkway, Lillington: Provide funding for a full-time Librarian (grade 22), a full-time Library Program Specialist position (grade 16), a part-time Library Program Specialist (grade 16) and operating cost for the new bookmobile. Harnett County is experiencing rapid growth, yet 37% of residents (53,407 people) live more than 10 miles from a library. With no public transit and high poverty (17.4%) and senior (14.3%) populations, geographic isolation is a primary barrier to essential services. A bookmobile is a high-impact, cost-effective alternative to permanent infrastructure, providing flexible, mobile access to digital literacy, educational resources, and internet to our most vulnerable rural communities. This project was approved in the FY 2027-2033 Capital Improvements Program. Net Cost: $224,786. Library - Bookmobile The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS - - - - - 175,895 175,895 175,895 -% SUPPLIES & MATERIALS - - - 1 - 29,637 29,637 29,637 -% CURRENT SERVICES - - - - - 6,750 6,750 6,750 -% FIXED CHARGES - - - - - 3,419 3,419 3,419 -% NON-CAPITALIZED ASSETS - - - - - 9,085 9,085 9,085 -% Total - - - 1 - 224,786 224,786 224,786 -% net cost $ - $ - $ - $ 1 $ - $ 224,786 $ 224,786 $ 224,786 -% HCBOC 051826 Pg. 147 34 Harnett County, North Carolina | Recommended Budget 2026-2027 culture & recreatIon FunctIonal areaexpansion & other notes Fund a part-time employee and operating costs to support coats Branch Library located at 29 e main Street, coats: Provide funding for a part-time Library Assistant position (grade 13). In the last year, Coats Library experienced a 50% increase in patronage and a 39% rise in program attendance. This growth, coupled with expanded evening and weekend hours, has created a critical staffing gap. This position will ensure the required two-person staffing during extended evening and Saturday hours, address increased wait times for circulation, computer assistance, and expanded youth/adult programming. It will also provide vital daily support (shelving/phones) and coverage for staff absences to prevent service disruptions. Net Cost: $32,250. Fund operating costs to support coats Branch Library located at 29 e main Street, coats: Provide funding to replace the circulation desk and original carpeting at the Coats Branch Library. These upgrades are essential to address critical safety hazards for staff and to remediate the deteriorating aesthetic condition of the facility. The current circulation desk is wall-mounted and currently requires 2x4 wood blocks for support. Replacing the desk with a standard pedestal-based unit will eliminate structural risks while providing a larger, more efficient workspace for staff to deliver customer service. The existing carpet has been in place for over eight years and contains permanent staining that cannot be removed through professional cleaning. Net Cost: $19,110. Library - coats Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 29 14 - - - - - - -% MISCELLANEOUS INCOME 36,043 148 15,000 - - - - (15,000) (100%) Total 36,072 162 15,000 - - - - (15,000) (100%) expenses SALARIES & BENEFITS 128,937 140,545 177,477 28,308 199,942 32,171 232,113 54,636 31% SUPPLIES & MATERIALS 20,389 20,732 32,676 24,872 24,872 79 24,951 (7,725) (24%) CURRENT SERVICES 5,294 7,717 17,303 12,547 12,547 - 12,547 (4,756) (27%) FIXED CHARGES 2,606 6,409 9,295 9,325 9,325 - 9,325 30 0% NON-CAPITALIZED ASSETS 1,811 188 1,535 600 600 19,110 19,710 18,175 1184% PCARD ENCUMBRANCE - 78 - - - - - - -% Total 159,037 175,669 238,286 75,652 247,286 51,360 298,646 60,360 25% net cost $ 122,965 $ 175,507 $ 223,286 $ 75,652 $ 247,286 $ 51,360 $ 298,646 $ 75,360 34% HCBOC 051826 Pg. 148 Harnett County, North Carolina | Recommended Budget 2026-2027 35 culture & recreatIon FunctIonal areaexpansion & other notes Fund a part-time employee and operating costs to support dunn Branch Library located at 110 e divine Street, dunn: Provide funding for a part-time Library Assistant position (grade 13). This position is essential to sustain mandatory safety protocols following a serious security incident at the Dunn Branch. To meet the required two-person staffing minimum for staff and patron protection, the position was permanently diverted from the Main Branch, creating a critical staffing deficit. Funding this role will maintain the two-person safety mandate during all operating hours without compromising other locations, return essential support to the Main Branch, which is currently operating with reduced flexibility and increased staff burnout, and provide reliable frontline coverage for circulation and public service, reducing the need for emergency reassignments and management overtime. Net Cost: $32,460. Fund operating costs to support dunn Branch Library located at 110 e divine Street, dunn: Provide funding for four laptops, peripherals (mice and Microsoft software), and a dedicated charging station to support the Digital Discovery Program, Digital Literacy Corner, and Book-a-Librarian services. This investment will establish a permanent technology lab at the Dunn Branch, moving away from the current inefficient model of transporting equipment from the Main Branch. Since February 2025, the Dunn Branch has hosted 35 technology-based programs serving 70 patrons, demonstrating a local need for digital support. Net Cost: $6,269. Library - dunn Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 3 3 - - - - - - -% MISCELLANEOUS INCOME 93,507 259 12,036 - - - - (12,036) (100%) Total 93,510 262 12,036 - - - - (12,036) (100%) expenses SALARIES & BENEFITS 260,579 257,287 312,349 24,695 328,699 32,171 360,870 48,521 16% SUPPLIES & MATERIALS 45,248 51,502 62,391 58,845 58,345 398 58,743 (3,648) (6%) CURRENT SERVICES 9,699 13,194 22,128 17,895 19,095 160 19,255 (2,873) (13%) FIXED CHARGES 3,040 9,705 11,473 13,127 13,127 2,000 15,127 3,654 32% NON-CAPITALIZED ASSETS 2,739 778 4,496 5,171 6,071 4,000 10,071 5,575 124% Total 321,305 332,466 412,837 119,733 425,337 38,729 464,066 51,229 12% net cost $ 227,795 $ 332,204 $ 400,801 $ 119,733 $ 425,337 $ 38,729 $ 464,066 $ 63,265 16% HCBOC 051826 Pg. 149 36 Harnett County, North Carolina | Recommended Budget 2026-2027 culture & recreatIon FunctIonal areaexpansion & other notes Fund a full-time employee and operating costs to support erwin Branch Library located at 110 W F Street, erwin: Provide funding for a full-time Library Assistant position (grade 13). The Erwin Public Library requires a permanent staffing solution to resolve a recurring operational deficit. In the past fiscal year, the branch relied on 175 hours of supplemental coverage from the Main Library to maintain basic functions. This position will eliminate the dependency on “borrowed” staff, restoring operational flexibility to both the Erwin and Main branches, and provide dedicated support for high-traffic areas, including circulation, public technology assistance, and program preparation. The new position will also enable the branch to move beyond basic oversight and begin expanding outreach and community programming to meet rising demand. Net Cost: $57,419. Fund capital expenses to support erwin Branch Library located at 110 W F Street, erwin: Provide capital funding for interior upgrades, including professional painting and the installation of commercial-grade flooring in the program room, entryway, bathrooms, and main library areas. These renovations are essential to address the natural deterioration caused by years of high-volume public use. The existing flooring has reached the end of its functional life, showing visible deterioration and staining. Current wall surfaces are scuffed and faded. This investment ensures that the Erwin Public Library remains a safe and inviting space for all residents. Net Cost: $34,100. Library - erwin Branch The Library‘s mission is to cultivate lifelong learning, empower individuals, and strengthen our community. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 3 - - - - - - - -% MISCELLANEOUS INCOME 52,106 197 - - - - - - -% Total 52,109 197 - - - - - - -% expenses SALARIES & BENEFITS 122,507 138,075 189,414 89,688 195,054 57,340 252,394 62,980 33% SUPPLIES & MATERIALS 18,758 21,444 23,745 24,448 24,448 79 24,527 782 3% CURRENT SERVICES 7,137 14,183 16,505 19,450 19,450 34,100 53,550 37,045 224% FIXED CHARGES 2,703 7,941 9,014 9,260 9,260 - 9,260 246 3% NON-CAPITALIZED ASSETS 1,355 560 2,175 6,600 6,600 - 6,600 4,425 203% PCARD ENCUMBRANCE 20 - - - - - - - -% Total 152,480 182,203 240,853 149,446 254,812 91,519 346,331 105,478 44% net cost $ 100,371 $ 182,006 $ 240,853 $ 149,446 $ 254,812 $ 91,519 $ 346,331 $ 105,478 44% HCBOC 051826 Pg. 150 Harnett County, North Carolina | Recommended Budget 2026-2027 37 culture & recreatIon FunctIonal areaParks & Recreation Parks and Recreation enhances the quality of life and nurtures the health and well-being of our community, economy and environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 63,573 107,836 138,000 138,000 138,000 - 138,000 - -% MISCELLANEOUS INCOME 33,827 39,185 30,520 30,520 30,520 - 30,520 - -% Total 97,400 147,021 168,520 168,520 168,520 - 168,520 - -% expenses SALARIES & BENEFITS 1,130,247 1,249,248 1,331,361 190,120 1,392,641 13,214 1,405,855 74,494 6% PROFESSIONAL SERVICES 8,385 14,345 25,590 24,450 24,450 - 24,450 (1,140) (4%) SUPPLIES & MATERIALS 126,747 124,219 153,412 164,592 185,483 2,000 187,483 34,071 22% CURRENT SERVICES 89,031 90,313 167,249 120,236 157,096 340 157,436 (9,813) (6%) FIXED CHARGES 397,236 584,105 565,560 616,764 583,766 - 583,766 18,206 3% CAPITAL OUTLAY 36,690 - - - - 75,878 75,878 75,878 -% NON-CAPITALIZED ASSETS 48,213 48,615 36,320 36,320 36,320 - 36,320 - -% Total 1,836,549 2,110,845 2,279,492 1,152,482 2,379,756 91,432 2,471,188 191,696 8% net cost $ 1,739,149 $ 1,963,824 $ 2,110,972 $ 983,962 $ 2,211,236 $ 91,432 $ 2,302,668 $ 191,696 9% HCBOC 051826 Pg. 151 38 Harnett County, North Carolina | Recommended Budget 2026-2027 expansion & other notes Fund operating costs park projects approved in capital Improvements Program: This expansion is part of the Capital Improvements Program (CIP) for the Anderson Creek Park Mountain Biking Trail. These funds will be used to address essential maintenance and safety requirements through the purchase of dirt and gravel to repair ruts, erosion, and general wear on the existing trail tread and installation of new wayfinding and safety signs to replace missing or damaged markers. Net Cost: $2,340. Fund a seasonal part-time position to support Parks and Recreation- Ground maintenance division located at 455 mcKinney Parkway, Lillington: Fund a part-time Grounds Maintenance Technician position (grade 15). The department currently relies on four full-time employees to maintain over 12 county locations. A seasonal hire will offset the heavy peak-season workload, allowing for necessary task rotation and the coverage of staff absences due to vacation or illness. The seasonal worker would provide additional support to facilitate critical recovery breaks during high-heat months. Net Cost: $9,785. Fund a salary adjustment to support Parks and Recreation-Ground maintenance division located at 455 mcKinney Parkway, Lillington: Provide funding for a 5% special salary adjustment for Grounds Maintenance Supervisor (grade 21). Originally hired at the minimum salary range, he has since demonstrated high-level technical and leadership skills that exceed the initial expectations of the role. He is able to utilize his 20+ years of mechanical experience by personally repairing the County’s mowers, tractors, and heavy equipment. This has substantially reduced outsourced repair costs and equipment downtime. He leads by example, mentoring his staff in both landscaping techniques and mechanical maintenance, and the enhanced appearance and curb appeal of the County campus are direct results of his leadership and high operational standards. Net Cost: $3,429. Fund capital expenses to support Parks and Recreation-Ground maintenance division located at 455 mcKinney Parkway, Lillington: Provide capital funding for a mini excavator to support the Parks, Grounds, and Park Development Divisions. This equipment fills a gap between manual labor and heavy machinery, providing digging capabilities in a compact, highly maneuverable frame. The mini excavator will be utilized across multiple divisions for a range of essential maintenance and development tasks, including tree planting, large-scale debris removal, and material handling, as well as ditch cleanout and erosion repair to protect park assets. The unit will be available to assist Facilities and Solid Waste departments. Purchasing a mini excavator reduces the need for external rentals. Net Cost: $75,878. HCBOC 051826 Pg. 152 culture & recreatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 39 HCBOC 051826 Pg. 153 Economic & Physical Development Functional Area HCBOC 051826 Pg. 154 Harnett County, North Carolina | Recommended Budget 2026-2027 41 econoMIc & PhysIcal develoPMent FunctIonal areacommunity development Community Development’s mission is to seek activities, investments, funding, and partnerships that help provide basic services which make Harnett County communities more livable and sustainable by improving the quality of life for citizens. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues MISCELLANEOUS INCOME - - 214 - - - - (214) (100%) Total - - 214 - - - - (214) (100%) expenses SALARIES & BENEFITS - - 75 200 200 - 200 125 167% PROFESSIONAL SERVICES - - 10,000 10,000 10,000 - 10,000 - -% SUPPLIES & MATERIALS 61 91 149 100 100 - 100 (49) (33%) CURRENT SERVICES 154 338 1,098 690 690 - 690 (408) (37%) FIXED CHARGES 100 103 100 100 100 - 100 - -% Total 315 532 11,422 11,090 11,090 - 11,090 (332) (3%) net cost $ 315 $ 532 $ 11,208 $ 11,090 $ 11,090 $ - $ 11,090 $ (118) (1%) HCBOC 051826 Pg. 155 42 Harnett County, North Carolina | Recommended Budget 2026-2027 econoMIc & PhysIcal develoPMent FunctIonal areacooperative extension NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food, health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource individuals, families, and communities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 15 12 - - - - - - -% Total 15 12 - - - - - - -% expenses SALARIES & BENEFITS 383,585 412,248 528,666 447,665 526,972 - 526,972 (1,694) (0%) SUPPLIES & MATERIALS 3,691 4,033 6,510 8,510 8,510 - 8,510 2,000 31% CURRENT SERVICES 2,232 1,195 3,190 6,800 6,800 - 6,800 3,610 113% FIXED CHARGES 6,843 12,583 12,329 14,335 11,850 - 11,850 (479) (4%) Total 396,351 430,059 550,695 477,310 554,132 - 554,132 3,437 1% net cost $ 396,336 $ 430,047 $ 550,695 $ 477,310 $ 554,132 $ - $ 554,132 $ 3,437 1% HCBOC 051826 Pg. 156 Harnett County, North Carolina | Recommended Budget 2026-2027 43 econoMIc & PhysIcal develoPMent FunctIonal areacooperative extension – Special Programs NC State Extension transforms science into everyday solutions for North Carolinians through programs and partnerships focused on agriculture and food, health and nutrition, and 4-H youth development. Cooperative Extension at N.C. A&T helps people across the state lead better lives by finding solutions to their problems. We deliver educational programs and technology to enrich the lives, the land and the economy of North Carolina’s limited-resource individuals, families, and communities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 78,718 32,355 30,754 - - - - (30,754) (100%) SERVICE CHARGES 9,780 16,924 35,000 35,000 50,000 - 50,000 15,000 43% MISCELLANEOUS INCOME - - - - 15,000 - 15,000 15,000 -% Total 88,498 49,279 65,754 35,000 65,000 - 65,000 (754) (1%) expenses SALARIES & BENEFITS 77,667 23,648 23,487 - 3,868 - 3,868 (19,619) (84%) SUPPLIES & MATERIALS 19,347 21,665 36,506 34,415 60,547 - 60,547 24,041 66% CURRENT SERVICES 2,042 - 585 585 585 - 585 - -% FIXED CHARGES 2,561 2,616 2,668 - - - - (2,668) (100%) NON-CAPITALIZED ASSETS 144 3,575 2,508 - - - - (2,508) (100%) Total 101,761 51,504 65,754 35,000 65,000 - 65,000 (754) (1%) net cost $ 13,263 $ 2,225 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 157 44 Harnett County, North Carolina | Recommended Budget 2026-2027 econoMIc & PhysIcal develoPMent FunctIonal areadevelopment Services Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 459,896 376,353 726,678 750,000 750,000 - 750,000 23,322 3% Total 459,896 376,353 726,678 750,000 750,000 - 750,000 23,322 3% expenses SALARIES & BENEFITS 1,050,237 1,116,993 1,185,366 15,360 1,280,136 - 1,280,136 94,770 8% PROFESSIONAL SERVICES 10,000 111,333 119,000 159,000 159,000 - 159,000 40,000 34% SUPPLIES & MATERIALS 7,416 6,837 12,250 12,250 12,250 - 12,250 - -% CURRENT SERVICES 11,467 13,423 22,100 20,010 20,010 - 20,010 (2,090) (9%) FIXED CHARGES 102,569 136,315 168,996 216,975 176,572 - 176,572 7,576 4% NON-CAPITALIZED ASSETS 2,051 6,529 850 1,500 1,500 - 1,500 650 76% Total 1,183,740 1,391,430 1,508,562 425,095 1,649,468 - 1,649,468 140,906 9% net cost $ 723,844 $ 1,015,077 $ 781,884 $ (324,905) $ 899,468 $ - $ 899,468 $ 117,584 15% HCBOC 051826 Pg. 158 Harnett County, North Carolina | Recommended Budget 2026-2027 45 econoMIc & PhysIcal develoPMent FunctIonal areaexpansion & other notes Fund one full-time position to support the Building Inspections division of development Services located at 420 mcKinney Parkway, Lillington: Provide funding for one full-time Residential HVAC Changeout Officer (grade 23) and operating expenses, such as a vehicle and computer. The Building Inspections Department currently manages approximately 900 residential HVAC changeout inspections annually. Creating a dedicated inspector role for these mechanical replacements is essential to maintaining operational efficiency and service quality. By having a dedicated position, it will ensure faster response times for homeowners and contractors and it will offload 900 annual inspections from the other inspectors. Net Cost: $93,077. Fund a one-grade reclassification to support the Building Inspections division of development Services located at 420 mcKinney Parkway, Lillington: Provide funding to reclassify the Code Enforcement Officer III position (grade 28) to Commercial Construction Supervisor position (grade 29). This reclassification is necessary to address upcoming State regulatory changes to the inspector certification process. Under the new mandates, Level I inspectors will be restricted from performing commercial inspections, creating a critical need for specialized oversight. Net Cost: $6,062. development Services — Building Inspections division Development Services’ mission is to provide the citizens of Harnett County with exceptional customer service and ensure that development takes place in accordance with the goals and vision set forth by our elected officials and in compliance with all local, state, and federal regulations. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 2,198,844 2,528,924 2,275,231 2,574,948 2,574,948 - 2,574,948 299,717 13% Total 2,198,844 2,528,924 2,275,231 2,574,948 2,574,948 - 2,574,948 299,717 13% expenses SALARIES & BENEFITS 1,147,947 1,334,839 1,503,314 - 1,582,073 90,955 1,673,028 169,714 11% SUPPLIES & MATERIALS 24,746 24,579 41,670 33,670 33,170 2,000 35,170 (6,500) (16%) CURRENT SERVICES 24,501 22,736 36,565 37,535 37,535 1,484 39,019 2,454 7% FIXED CHARGES 76,538 132,689 156,828 180,289 166,782 4,700 171,482 14,654 9% NON-CAPITALIZED ASSETS 2,193 2,649 3,800 2,800 2,800 - 2,800 (1,000) (26%) Total 1,275,925 1,517,492 1,742,177 254,294 1,822,360 99,139 1,921,499 179,322 10% net cost $ (922,919) $ (1,011,432) $ (533,054) $ (2,320,654) $ (752,588) $ 99,139 $ (653,449) $ (120,395) 23% HCBOC 051826 Pg. 159 46 Harnett County, North Carolina | Recommended Budget 2026-2027 econoMIc & PhysIcal develoPMent FunctIonal areaWorkforce development (WIA) This fund accounts for grant funds used to provide job placement and education opportunities to eligible participants in Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 368,619 568,363 662,906 540,527 540,527 - 540,527 (122,379) (18%) Total 368,619 568,363 662,906 540,527 540,527 - 540,527 (122,379) (18%) expenses SALARIES & BENEFITS 313,552 518,108 578,051 67,384 525,740 - 525,740 (52,311) (9%) SUPPLIES & MATERIALS 576 1,416 900 1,450 1,450 - 1,450 550 61% CURRENT SERVICES 7,600 7,794 11,685 12,523 12,523 - 12,523 838 7% FIXED CHARGES 10,523 34,633 89,745 7,400 7,400 - 7,400 (82,345) (92%) NON-CAPITALIZED ASSETS - 3,755 - - - - - - -% INTERFUND / BUDGETARY 24,195 - - - - - - - -% WIOA PROGRAM 55,920 83,647 127,841 150,806 150,806 - 150,806 22,965 18% Total 412,366 649,353 808,222 239,563 697,919 - 697,919 (110,303) (14%) net cost $ 43,747 $ 80,990 $ 145,316 $ (300,964) $ 157,392 $ - $ 157,392 $ 12,076 8% HCBOC 051826 Pg. 160 Harnett County, North Carolina | Recommended Budget 2026-2027 47 econoMIc & PhysIcal develoPMent FunctIonal areaeconomic development Harnett County Economic Development provides a comprehensive approach for target sector business recruitment, retention, and expansion. Program initiatives seek to develop business parks, create speculative building partnerships, foster relationships with businesses, and support advocacy and marketing efforts to position Harnett County for quality jobs and investment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 499,537 556,727 587,989 10,000 628,700 - 628,700 40,711 7% PROFESSIONAL SERVICES 16,500 29,875 79,240 328,840 188,840 - 188,840 109,600 138% SUPPLIES & MATERIALS 4,131 5,141 11,000 11,000 11,000 - 11,000 - -% CURRENT SERVICES 49,700 98,897 138,978 138,071 138,071 - 138,071 (907) (1%) FIXED CHARGES 438,930 450,340 470,820 124,564 121,863 - 121,863 (348,957) (74%) NON-CAPITALIZED ASSETS - 201 650 300 300 - 300 (350) (54%) Total 1,008,798 1,141,181 1,288,677 612,775 1,088,774 - 1,088,774 (199,903) (16%) net cost $ 1,008,798 $ 1,141,181 $ 1,288,677 $ 612,775 $ 1,088,774 $ - $ 1,088,774 $ (199,903) (16%) HCBOC 051826 Pg. 161 Education Functional Area HCBOC 051826 Pg. 162 Harnett County, North Carolina | Recommended Budget 2026-2027 49 educatIon FunctIonal areaexpansion & other notes difference between FY 2026 and FY 2027: The recommended FY 2027 budget includes capital funding of $25,000, which includes: >Replacement of an HVAC system in the Cosmetology Building >Replacement of damaged flooring in the Ethreridge Building >Additional landscaping and hardscaping improvements to the Harnett Main Campus and Harnett Health Science Center. central carolina community college Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses EDUCATION 1,636,094 1,779,098 2,341,195 2,628,156 2,341,195 286,961 2,628,156 286,961 12% Total 1,636,094 1,779,098 2,341,195 2,628,156 2,341,195 286,961 2,628,156 286,961 12% net cost $ 1,636,094 $ 1,779,098 $ 2,341,195 $ 2,628,156 $ 2,341,195 $ 286,961 $ 2,628,156 $ 286,961 12% HCBOC 051826 Pg. 163 50 Harnett County, North Carolina | Recommended Budget 2026-2027 expansion & other notes The FY 2027 Recommended Budget includes an additional $6,000,000 transfer to the debt service fund in order to pay for the new Highland High School, which is currently estimated at $140,000,000 and the new Career and Technical Education (CTE) High School, which is estimated at $65,000,000. The recommended funding: >Provides expansion funding for Harnett County Schools’ discretion ($2,000,000). >The total current expense appropriation budgeted for Fiscal Year 2027 will provide a per pupil funding of $1,892.53, which is an increase of $82.13 per student. Harnett County Schools must share with charter schools on a per-student basis. (The total number of students is based on HCS average daily membership (ADM) of 19,682 students and an estimated 2,508 charter school students.) >Provides $1,400,000 for maintenance projects, in accordance with the Approved FY 2027-2033 Capital Improvements Program. These funds are budgeted in the Board of Education Capital Reserve. >Capital outlay spending, budgeted in the Board of Education Capital Reserve, remains at FY 2026 levels. (School systems do not share capital outlay funds with charter schools.) >Sets aside $4,052,686 in Contingency, if needed, to replace the loss of low wealth funding. Harnett county Schools Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses EDUCATION 28,301,509 36,304,606 39,995,293 48,278,379 39,995,293 2,000,000 41,995,293 2,000,000 5% Total 28,301,509 36,304,606 39,995,293 48,278,379 39,995,293 2,000,000 41,995,293 2,000,000 5% net cost $ 28,301,509 $ 36,304,606 $ 39,995,293 $ 48,278,379 $ 39,995,293 $ 2,000,000 $ 41,995,293 $ 2,000,000 5% HCBOC 051826 Pg. 164 educatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 51 HCBOC 051826 Pg. 165 Environmental Protection Functional Area HCBOC 051826 Pg. 166 Harnett County, North Carolina | Recommended Budget 2026-2027 53 envIronMental ProtectIon FunctIonal areaexpansion & other notes Fund operating expenses to increase service contract to support Beaver management Program in coordination with Soil & Water conservation located at 126 Alexander drive, Lillington: Provide funding to transition the current $16,000 annual BMAP participation fee to a full-time Cooperative Service Agreement with USDA APHIS to secure a dedicated, licensed trapper for Harnett County. Dedicated beaver management is critical to preventing flooding of structures, agricultural fields, working forests, and public infrastructure. This is particularly vital given the county’s topography along the Cape Fear River and increasing stormwater runoff from rapid development and impervious surfaces. Citizen requests consistently outpace the base $16,000 agreement, requiring supplemental funding for the past three fiscal years. A full-time agreement eliminates the need for shared services with other counties. Net Cost: $66,313. environmental Protection Allocation This allocation reflects the County’s support of the Beaver Management Program. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses FIXED CHARGES 11,900 11,900 16,000 16,000 16,000 66,313 82,313 66,313 414% Total 11,900 11,900 16,000 16,000 16,000 66,313 82,313 66,313 414% net cost $ 11,900 $ 11,900 $ 16,000 $ 16,000 $ 16,000 $ 66,313 $ 82,313 $ 66,313 414% HCBOC 051826 Pg. 167 54 Harnett County, North Carolina | Recommended Budget 2026-2027 envIronMental ProtectIon FunctIonal areanc Forest Service The mission of NC Forest Service is to protect, manage and promote forest resources for the citizens of North Carolina. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses FIXED CHARGES 151,180 109,811 141,907 147,261 147,261 - 147,261 5,354 4% Total 151,180 109,811 141,907 147,261 147,261 - 147,261 5,354 4% net cost $ 151,180 $ 109,811 $ 141,907 $ 147,261 $ 147,261 $ - $ 147,261 $ 5,354 4% HCBOC 051826 Pg. 168 Harnett County, North Carolina | Recommended Budget 2026-2027 55 envIronMental ProtectIon FunctIonal areaexpansion & other notes Fund operating expenses to replace a vehicle to support Soil & Water conservation district located at 126 Alexander drive, Lillington: Provide funding for a replacement 4x4 truck to ensure the safe transportation of staff and heavy equipment required for county-wide technical assistance and regulatory compliance. The vehicle is requested to transport the District’s 4,000-pound no-till grain drills, 12’ cargo trailers, and utility trailers with UTVs. It is also essential for hauling watercraft for stream inspections. The replacement vehicle will also be used to support field visits, contract work, and mandatory compliance checks for NCDA cost-share programs. The vehicle will be added to the county’s fleet program. Net Cost: $6,680. Soil & Water conservation district The mission of Soil & Water Conservation District is to promote voluntary, incentive-driven natural resources management along with providing conservation education to both youth and adults in order to foster an appreciation of our County’s abundant natural resources and agricultural assets. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues MISCELLANEOUS INCOME - 50,627 24,642 24,642 24,642 - 24,642 - -% Total - 50,627 24,642 24,642 24,642 - 24,642 - -% expenses SALARIES & BENEFITS 303,228 321,232 366,241 300 385,532 - 385,532 19,291 5% SUPPLIES & MATERIALS 7,222 5,276 9,700 9,850 9,850 1,320 11,170 1,470 15% CURRENT SERVICES 6,559 11,341 16,528 28,201 28,201 500 28,701 12,173 74% FIXED CHARGES 9,940 23,196 19,844 22,160 19,544 4,860 24,404 4,560 23% NON-CAPITALIZED ASSETS 2,021 913 1,500 1,500 1,500 - 1,500 - -% Total 328,970 361,958 413,813 62,011 444,627 6,680 451,307 37,494 9% net cost $ 328,970 $ 311,331 $ 389,171 $ 37,369 $ 419,985 $ 6,680 $ 426,665 $ 37,494 10% HCBOC 051826 Pg. 169 General Government Functional Area HCBOC 051826 Pg. 170 Harnett County, North Carolina | Recommended Budget 2026-2027 57 general governMent FunctIonal areaAdministration Administration’s mission is to implement policies adopted by the Board of Commissioners and ensure the effectiveness of county departments within legal requirements, best management practices, and efficient management of financial resources. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 174,943 174,943 174,943 - 350,203 - 350,203 175,260 100% Total 174,943 174,943 174,943 - 350,203 - 350,203 175,260 100% expenses SALARIES & BENEFITS 1,180,268 1,241,137 1,344,782 62,200 1,466,549 - 1,466,549 121,767 9% PROFESSIONAL SERVICES 37,441 38,435 89,750 38,030 38,030 - 38,030 (51,720) (58%) SUPPLIES & MATERIALS 3,224 2,263 8,350 8,650 8,650 - 8,650 300 4% CURRENT SERVICES 75,217 58,015 86,625 91,364 91,364 - 91,364 4,739 5% FIXED CHARGES 74,696 84,473 126,968 110,229 117,260 - 117,260 (9,708) (8%) NON-CAPITALIZED ASSETS 814 1,339 1,515 1,000 1,000 - 1,000 (515) (34%) Total 1,371,660 1,425,662 1,657,990 311,473 1,722,853 - 1,722,853 64,863 4% net cost $ 1,196,717 $ 1,250,719 $ 1,483,047 $ 311,473 $ 1,372,650 $ - $ 1,372,650 $ (110,397) (7%) HCBOC 051826 Pg. 171 58 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaBoard of elections The Harnett County Board of Elections is dedicated to conducting honest, fair, and impartial elections, pledging the highest level of integrity for the voters and citizens of Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 47,429 15 40,000 - - - - (40,000) (100%) MISCELLANEOUS INCOME 4,057 - 4,000 - - - - (4,000) (100%) Total 51,486 15 44,000 - - - - (44,000) (100%) expenses SALARIES & BENEFITS 429,161 449,964 507,882 34,600 576,254 - 576,254 68,372 13% PROFESSIONAL SERVICES 21,259 11,673 23,200 13,200 13,200 - 13,200 (10,000) (43%) SUPPLIES & MATERIALS 8,341 18,361 31,686 23,700 23,700 - 23,700 (7,986) (25%) CURRENT SERVICES 77,111 120,972 137,086 87,810 87,810 - 87,810 (49,276) (36%) FIXED CHARGES 248,143 278,497 551,922 572,402 445,355 - 445,355 (106,567) (19%) NON-CAPITALIZED ASSETS 18,469 17,125 151,593 - 1,870 - 1,870 (149,723) (99%) Total 802,484 896,592 1,403,369 731,712 1,148,189 - 1,148,189 (255,180) (18%) net cost $ 750,998 $ 896,577 $ 1,359,369 $ 731,712 $ 1,148,189 $ - $ 1,148,189 $ (211,180) (16%) HCBOC 051826 Pg. 172 Harnett County, North Carolina | Recommended Budget 2026-2027 59 general governMent FunctIonal areaclerk of court The mission of the Clerk of Court is to provide accessible justice to the citizens and residents of Harnett County and surrounding communities so that the rights and liberties of all people are protected, as guaranteed by the Constitution and laws of the United States and North Carolina. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 51,860 91,051 - - - - - - -% SERVICE CHARGES 92,101 23,157 205,000 - 110,000 - 110,000 (95,000) (46%) Total 143,961 114,208 205,000 - 110,000 - 110,000 (95,000) (46%) expenses SALARIES & BENEFITS 1,500 - 30,170 30,170 26,618 - 26,618 (3,552) (12%) SUPPLIES & MATERIALS 8,742 4,189 12,500 12,500 10,100 - 10,100 (2,400) (19%) FIXED CHARGES 8,890 10,180 36,127 19,209 19,209 - 19,209 (16,918) (47%) NON-CAPITALIZED ASSETS 26,228 28,570 32,620 58,273 58,273 - 58,273 25,653 79% Total 45,360 42,939 111,417 120,152 114,200 - 114,200 2,783 3% net cost $ (98,601) $ (71,269) $ (93,583) $ 120,152 $ 4,200 $ - $ 4,200 $ 97,783 (104%) HCBOC 051826 Pg. 173 60 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaexpansion & other notes Fund operating costs for a replacement vehicle to support Facilities maintenance located at 420 Alexander drive, Lillington: Provide funding for a replacement 4x4 truck to support the Facilities Maintenance Department. The new vehicle will improve operational safety and capacity by upgrading to a vehicle capable of heavy-duty hauling and all-terrain access. The current vehicle is undersized for modern requirements. A 4x4 truck provides the necessary power to safely pull trailers and transport heavy equipment and ensures technicians can reach remote locations and navigate rough terrain or adverse weather. This upgrade eliminates the need for multiple trips or specialized rentals. This replacement is essential to address current equipment limitations, ensure staff safety, and maintain a high standard of facility support across the county. Net Cost: $10,822. Fund operating costs for increased utilities associated with the Fleet maintenance Building expansion. The Facilities Department budgets for utilities for many county departments, including Fleet Maintenance. With the 3,200-square-foot expansion approved in the FY 2026 budget and scheduled for completion in early 2027, the department requires a budget adjustment to cover the higher utility costs associated with the new infrastructure and doubled service capacity. Net Cost: $6,938. Facilities - maintenance Facilities - Maintenance’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County public facilities, while keeping them in the best operational condition possible. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 23,956 23,197 19,117 - 277,319 - 277,319 258,202 1351% FACILITY FEES 3,487 - - - - - - - -% MISCELLANEOUS INCOME 79,541 75,519 - 7,572 74,700 - 74,700 74,700 -% Total 106,984 98,716 19,117 7,572 352,019 - 352,019 332,902 1741% expenses SALARIES & BENEFITS 1,003,046 1,105,123 1,096,020 5,400 1,183,443 - 1,183,443 87,423 8% SUPPLIES & MATERIALS 225,283 266,921 269,579 287,800 287,500 5,462 292,962 23,383 9% CURRENT SERVICES 2,550,029 2,518,436 2,535,532 2,734,833 2,792,833 7,438 2,800,271 264,739 10% FIXED CHARGES 145,417 294,064 167,165 300,154 175,340 4,860 180,200 13,035 8% NON-CAPITALIZED ASSETS 16,843 19,927 8,398 10,500 10,500 - 10,500 2,102 25% Total 3,940,618 4,204,471 4,076,694 3,338,687 4,449,616 17,760 4,467,376 390,682 10% net cost $ 3,833,634 $ 4,105,755 $ 4,057,577 $ 3,331,115 $ 4,097,597 $ 17,760 $ 4,115,357 $ 57,780 1% HCBOC 051826 Pg. 174 Harnett County, North Carolina | Recommended Budget 2026-2027 61 general governMent FunctIonal areaFacilities - Projects Facilities - Projects’ mission is to manage capital and major construction projects, ensuring high-quality public facilities that meet the present and future needs of Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS - 2,651 136,983 600 146,227 - 146,227 9,244 7% SUPPLIES & MATERIALS - - 16,910 29,200 29,200 - 29,200 12,290 73% CURRENT SERVICES - - 112,021 109,500 109,500 - 109,500 (2,521) (2%) FIXED CHARGES - - 8,330 11,840 8,130 - 8,130 (200) (2%) Total - 2,651 274,244 151,140 293,057 - 293,057 18,813 7% net cost $ - $ 2,651 $ 274,244 $ 151,140 $ 293,057 $ - $ 293,057 $ 18,813 7% HCBOC 051826 Pg. 175 62 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaFinance The Finance Office maintains the accounting records of the County in accordance with generally accepted accounting principles and the regulations of the local government commission. The department is responsible for pre-auditing and disbursing all funds in strict compliance with the general statutes, the budget ordinance, and each project ordinance. The department is also responsible for investing the County’s idle funds and keeping the Board of Commissioners informed of the County’s financial condition. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 307,227 426,822 286,005 - 474,159 - 474,159 188,154 66% ENTERPRISE CHARGES 50 25 - - - - - - -% MISCELLANEOUS INCOME 18,177 1,526 - - - - - - -% Total 325,454 428,373 286,005 - 474,159 - 474,159 188,154 66% expenses SALARIES & BENEFITS 1,573,204 1,633,661 1,822,650 3,200 1,946,607 - 1,946,607 123,957 7% PROFESSIONAL SERVICES 169,985 148,910 233,550 227,840 227,840 - 227,840 (5,710) (2%) SUPPLIES & MATERIALS 10,357 6,686 6,105 10,650 10,650 - 10,650 4,545 74% CURRENT SERVICES 49,977 37,440 67,592 67,680 66,880 - 66,880 (712) (1%) FIXED CHARGES 87,386 116,307 136,754 185,663 182,163 - 182,163 45,409 33% NON-CAPITALIZED ASSETS 3,534 2,366 - 5,800 - - - - -% Total 1,894,443 1,945,370 2,266,651 500,833 2,434,140 - 2,434,140 167,489 7% net cost $ 1,568,989 $ 1,516,997 $ 1,980,646 $ 500,833 $ 1,959,981 $ - $ 1,959,981 $ (20,665) (1%) HCBOC 051826 Pg. 176 Harnett County, North Carolina | Recommended Budget 2026-2027 63 general governMent FunctIonal areaexpansion & other notes Fund operating costs for the Fleet maintenance Building expansion, located at 1100 east mcneill Street, Lillington. The Fleet Maintenance building expansion was approved through the Capital Improvements Program (CIP) and is expected to be complete in early 2027. These funds will cover the required professional-grade mechanical tools, heavy-duty jacks, and fluid management systems (oil drains/hose reels) necessary to make the new bays functional. Safety gear, specialized power and diagnostics tools, and new computer equipment are also required. Net Cost: $6,100. Fleet maintenance Fleet’s mission is to maintain a pleasant and appealing physical appearance of all Harnett County fleet vehicles, while keeping them in the best operational condition possible. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 722,811 648,798 928,957 795,300 795,300 - 795,300 (133,657) (14%) MISCELLANEOUS INCOME 160,385 138,286 63,766 - - - - (63,766) (100%) Total 883,196 787,084 992,723 795,300 795,300 - 795,300 (197,423) (20%) expenses SALARIES & BENEFITS 354,906 378,826 399,024 1,200 426,726 - 426,726 27,702 7% SUPPLIES & MATERIALS 362,701 337,736 401,747 370,374 370,374 150 370,524 (31,223) (8%) CURRENT SERVICES 361,784 338,493 366,101 324,648 324,648 100 324,748 (41,353) (11%) FIXED CHARGES 22,390 16,711 15,215 18,689 16,955 450 17,405 2,190 14% NON-CAPITALIZED ASSETS 6,757 12,009 12,000 22,000 22,000 5,400 27,400 15,400 128% Total 1,108,538 1,083,775 1,194,087 736,911 1,160,703 6,100 1,166,803 (27,284) (2%) net cost $ 225,342 $ 296,691 $ 201,364 $ (58,389) $ 365,403 $ 6,100 $ 371,503 $ 170,139 84% HCBOC 051826 Pg. 177 64 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaGeneral Services General Services is the central management office for several programs and services of Harnett County. These programs include Animal Services, Community Development, Juvenile Restitution and Community Service Program, and Transportation (HARTS). Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 271,310 286,003 302,629 1,000 325,299 - 325,299 22,670 7% SUPPLIES & MATERIALS 61 110 69 100 100 - 100 31 45% CURRENT SERVICES 216 151 225 374 374 - 374 149 66% FIXED CHARGES 1,176 9,305 8,967 9,954 9,760 - 9,760 793 9% NON-CAPITALIZED ASSETS - - 1,064 - - - - (1,064) (100%) Total 272,763 295,569 312,954 11,428 335,533 - 335,533 22,579 7% net cost $ 272,763 $ 295,569 $ 312,954 $ 11,428 $ 335,533 $ - $ 335,533 $ 22,579 7% HCBOC 051826 Pg. 178 Harnett County, North Carolina | Recommended Budget 2026-2027 65 general governMent FunctIonal areaexpansion & other notes Recommended allocations include: >Mid-Carolina - $37,000 >Economic Development Corporation - Harnett County Jobs Campaign - $50,000 The $10,000 Central Carolina Community College Lift Off Lab Grant has been transitioned from the Governing Body’s Budget to CCCC’s continuation budget. Governing Board The Harnett County Board of Commissioners is the governing body for the entire county. Responsibilities include overseeing the budget, zoning and planning issues, promoting growth, and improving the quality of life for citizens of Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 13,585 - - - - - - - -% SERVICE CHARGES 154,901 140,819 140,819 - 63,997 - 63,997 (76,822) (55%) Total 168,486 140,819 140,819 - 63,997 - 63,997 (76,822) (55%) expenses SALARIES & BENEFITS 285,943 293,934 320,854 37,200 331,720 - 331,720 10,866 3% PROFESSIONAL SERVICES 146,900 138,086 84,000 84,000 84,000 - 84,000 - -% SUPPLIES & MATERIALS 7,938 7,856 10,073 14,600 14,600 - 14,600 4,527 45% CURRENT SERVICES 18,845 7,393 20,210 29,249 29,249 - 29,249 9,039 45% FIXED CHARGES 138,935 119,799 235,661 181,456 181,456 - 181,456 (54,205) (23%) Total 598,561 567,068 670,798 346,505 641,025 - 641,025 (29,773) (4%) net cost $ 430,075 $ 426,249 $ 529,979 $ 346,505 $ 577,028 $ - $ 577,028 $ 47,049 9% HCBOC 051826 Pg. 179 66 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaexpansion & other notes Fund operating costs to enhance the employee engagement programs to support Human Resources located at 455 mcKinney Parkway, Lillington: Provide funding to expand the Employee Engagement Program to strengthen workforce stability, boost morale, and enhance service delivery. This investment in morale-building initiatives is an effort to strengthen employee recruitment and retention. The expanded program features a variety of appreciation events, including ice cream socials, costume contests, and dedicated gratitude activities designed to foster a positive workplace culture. Net Cost: $1,401. Human Resources The mission of the Human Resource Department is to attract, retain, and develop employees who will strive for excellence in service, be committed to growth and prosperity, and are willing to invest themselves in order to improve the quality of life in Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 102,355 97,481 97,481 - 102,913 - 102,913 5,432 6% Total 102,355 97,481 97,481 - 102,913 - 102,913 5,432 6% expenses SALARIES & BENEFITS 498,229 521,045 639,281 600 692,056 - 692,056 52,775 8% PROFESSIONAL SERVICES 15,385 16,138 45,233 20,497 20,497 - 20,497 (24,736) (55%) SUPPLIES & MATERIALS 26,841 29,293 40,032 40,940 40,940 1,401 42,341 2,309 6% CURRENT SERVICES 9,116 53,152 54,082 53,270 53,270 - 53,270 (812) (2%) FIXED CHARGES 407,120 31,551 34,473 25,921 26,051 - 26,051 (8,422) (24%) Total 956,691 651,179 813,101 141,228 832,814 1,401 834,215 21,114 3% net cost $ 854,336 $ 553,698 $ 715,620 $ 141,228 $ 729,901 $ 1,401 $ 731,302 $ 15,682 2% HCBOC 051826 Pg. 180 Harnett County, North Carolina | Recommended Budget 2026-2027 67 general governMent FunctIonal areaInformation Technology The Information Technology (IT) Department is responsible for all technology aspects of Harnett County. The IT Department is specifically responsible for hardware and software support, training,maintaining email and Internet access, system installation, networking, and centralized purchasing of computer- related items. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 352,474 391,456 196,689 46,000 190,047 - 190,047 (6,642) (3%) Total 352,474 391,456 196,689 46,000 190,047 - 190,047 (6,642) (3%) expenses SALARIES & BENEFITS 1,691,279 1,740,575 1,874,795 24,500 1,989,082 - 1,989,082 114,287 6% SUPPLIES & MATERIALS 22,647 17,887 24,250 24,250 24,250 - 24,250 - -% CURRENT SERVICES 97,773 73,973 58,770 65,620 65,620 - 65,620 6,850 12% FIXED CHARGES 1,025,829 183,036 193,580 193,864 192,960 - 192,960 (620) (0%) NON-CAPITALIZED ASSETS 512 230 500 500 500 - 500 - -% Total 2,838,040 2,015,701 2,151,895 308,734 2,272,412 - 2,272,412 120,517 6% net cost $ 2,485,566 $ 1,624,245 $ 1,955,206 $ 262,734 $ 2,082,365 $ - $ 2,082,365 $ 127,159 7% HCBOC 051826 Pg. 181 68 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaInformation Technology - GIS Harnett County GIS, a division of the IT Department, delivers efficient, high-quality data and analytics to County agencies, the public, and our regional partners, to meet the needs of Harnett County government and the communities we serve. The core value of GIS is to provide services that are accurate, consistent, accessible, affordable, and comprehensive. GIS also provides addresses, road signs, 911 communication tower maintenance, and mapping. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 113,795 131,476 102,409 102,409 32,000 - 32,000 (70,409) (69%) Total 113,795 131,476 102,409 102,409 32,000 - 32,000 (70,409) (69%) expenses SALARIES & BENEFITS 790,413 815,919 863,426 2,400 885,265 - 885,265 21,839 3% SUPPLIES & MATERIALS 39,618 43,187 41,600 41,600 41,600 - 41,600 - -% CURRENT SERVICES 3,000 4,987 12,490 14,610 14,610 - 14,610 2,120 17% FIXED CHARGES 166,443 177,359 201,670 209,870 209,870 - 209,870 8,200 4% Total 999,474 1,041,452 1,119,186 268,480 1,151,345 - 1,151,345 32,159 3% net cost $ 885,679 $ 909,976 $ 1,016,777 $ 166,071 $ 1,119,345 $ - $ 1,119,345 $ 102,568 10% HCBOC 051826 Pg. 182 Harnett County, North Carolina | Recommended Budget 2026-2027 69 general governMent FunctIonal areaInsurance - Property & Liability This fund accounts for the activity associated with the County’s property and liability insurance. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses FIXED CHARGES - 342,472 1,673,435 1,250,033 1,897,251 - 1,897,251 223,816 13% Total - 342,472 1,673,435 1,250,033 1,897,251 - 1,897,251 223,816 13% net cost $ - $ 342,472 $ 1,673,435 $ 1,250,033 $ 1,897,251 $ - $ 1,897,251 $ 223,816 13% HCBOC 051826 Pg. 183 70 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaLegal Services Harnett County Department of Legal Services provides legal services for Harnett County Government. The Legal Department advises and represents the County in all legal matters except in situations where certain county departments have their own counsel and unusual situations where it is determined to be in the best interest of the County to retain outside counsel. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 209,093 167,274 167,274 - - - - (167,274) (100%) MISCELLANEOUS INCOME 1,364 - - - - - - - -% Total 210,457 167,274 167,274 - - - - (167,274) (100%) expenses SALARIES & BENEFITS 535,584 572,223 709,028 3,500 769,471 - 769,471 60,443 9% PROFESSIONAL SERVICES 11,862 7,995 20,000 25,255 75,255 - 75,255 55,255 276% SUPPLIES & MATERIALS 1,631 1,252 2,140 1,700 1,800 - 1,800 (340) (16%) CURRENT SERVICES 5,680 8,218 16,290 17,607 17,982 - 17,982 1,692 10% FIXED CHARGES 13,713 21,732 25,518 46,322 46,426 - 46,426 20,908 82% NON-CAPITALIZED ASSETS 3,404 - - - - - - - -% Total 571,874 611,420 772,976 94,384 910,934 - 910,934 137,958 18% net cost $ 361,417 $ 444,146 $ 605,702 $ 94,384 $ 910,934 $ - $ 910,934 $ 305,232 50% HCBOC 051826 Pg. 184 Harnett County, North Carolina | Recommended Budget 2026-2027 71 general governMent FunctIonal areaexpansion & other notes Fund a full-time employee and operating costs to support the Register of deeds located at 305 W cornelius Harnett Boulevard, Lillington: Provide funding for a register of Deeds Deputy I position (grade 16) to serve as the primary Passport Acceptance Agent and operating expenses, such as computer, training, and office supplies. Establishing our office as a passport acceptance facility provides a critical service to the community. Currently, citizens must seek these services elsewhere; bringing this in-house improves local accessibility and government efficiency. The revenue generated through passport execution fees is projected to exceed the total personnel costs for this position. This makes the request a self-sustaining service for our citizens. Net cost: $0. Register of deeds The Register of Deeds is Harnett County’s elected official custodian and manager of public records. Assuring public record integrity and accessibility is an important public function. A number of North Carolina General Statutes directly affect record maintenance and access. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TAXES - OTHER 1,660,195 1,902,057 1,600,000 1,700,000 1,900,000 - 1,900,000 300,000 19% SERVICE CHARGES 664,016 718,734 625,000 700,000 700,000 68,842 768,842 143,842 23% ENTERPRISE CHARGES 25 25 - - - - - - -% Total 2,324,236 2,620,816 2,225,000 2,400,000 2,600,000 68,842 2,668,842 443,842 20% expenses SALARIES & BENEFITS 781,020 817,495 871,278 15,000 931,482 64,342 995,824 124,546 14% PROFESSIONAL SERVICES - 141 - - - - - - -% SUPPLIES & MATERIALS 4,832 5,631 5,950 5,800 5,800 1,000 6,800 850 14% CURRENT SERVICES 12,030 13,168 19,675 19,995 19,995 1,500 21,495 1,820 9% FIXED CHARGES 96,380 95,559 107,640 114,370 114,270 2,000 116,270 8,630 8% NON-CAPITALIZED ASSETS 2,132 18,484 3,510 3,000 3,000 - 3,000 (510) (15%) Total 896,394 950,478 1,008,053 158,165 1,074,547 68,842 1,143,389 135,336 13% net cost $ (1,427,842) $ (1,670,338) $ (1,216,947) $ (2,241,835) $ (1,525,453) $ - $ (1,525,453) $ (308,506) 25% HCBOC 051826 Pg. 185 72 Harnett County, North Carolina | Recommended Budget 2026-2027 general governMent FunctIonal areaRetiree Health Insurance The Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical benefits and Medicare supplement reimbursements for eligible county retirees as directed by the County’s Personnel Ordinance. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 929,999 1,756,290 974,992 - 1,017,819 - 1,017,819 42,827 4% Total 929,999 1,756,290 974,992 - 1,017,819 - 1,017,819 42,827 4% net cost $ 929,999 $ 1,756,290 $ 974,992 $ - $ 1,017,819 $ - $ 1,017,819 $ 42,827 4% HCBOC 051826 Pg. 186 Harnett County, North Carolina | Recommended Budget 2026-2027 73 general governMent FunctIonal areaexpansion & other notes Fund a reclassification to support the Tax department located at 305 W cornelius Harnett Boulevard, Lillington: Provide funding to reclassify the Real Property Reval Supervisor from Grade 24 to Grade 26. Reclassifying the position will establish internal equity within the Tax Department and align compensation with the technical and supervisory demands. Pay disparities currently exist between the department’s three division supervisors: Collections (g 27), Personal Property (g 26), and Real Property (g 24). This request aligns the Real Property supervisor with the Personal Property supervisor. This position oversees high-impact functions, including countywide reappraisals, tax relief programs, sales ratio studies, and the management of current land records. The supervisor manages three full-time employees and up to 12 contracted staff. Net cost: $8,072. Fund operating expenses to support the Tax department located at 305 W cornelius Harnett Boulevard, Lillington: Provide funding for a subscription to CoStar to provide comprehensive commercial real estate data and market analytics. The subscription is an effort to eliminate a data gap in commercial property assessment and support the County’s economic development efforts. With no designated commercial appraiser on staff, CoStar provides the necessary field research, sales data, and lease information to ensure accurate commercial assessments and defensible values during appeals. Net cost: $5,160. Tax department The mission of the Harnett County Tax Department is to provide fair and equitable appraisal, assessment, billing, and collection of all taxable real, business, and personal property in Harnett County. The Tax Department is committed to excellent customer service and to fair and timely tax administration as guided by the North Carolina General Statutes. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 212,935 191,180 193,723 - 334,460 - 334,460 140,737 73% MISCELLANEOUS INCOME 139 - - - - - - - -% Total 213,074 191,180 193,723 - 334,460 - 334,460 140,737 73% expenses SALARIES & BENEFITS 1,505,116 1,656,187 1,878,056 5,600 1,997,250 8,072 2,005,322 127,266 7% PROFESSIONAL SERVICES 16,750 9,975 35,000 20,000 20,000 - 20,000 (15,000) (43%) SUPPLIES & MATERIALS 12,306 7,917 11,809 13,200 13,200 - 13,200 1,391 12% CURRENT SERVICES 134,381 137,904 209,356 165,520 165,520 - 165,520 (43,836) (21%) FIXED CHARGES 367,620 394,437 479,780 489,970 486,044 5,160 491,204 11,424 2% NON-CAPITALIZED ASSETS 2,380 5,530 7,021 4,100 4,100 - 4,100 (2,921) (42%) Total 2,038,553 2,211,950 2,621,022 698,390 2,686,114 13,232 2,699,346 78,324 3% net cost $ 1,825,479 $ 2,020,770 $ 2,427,299 $ 698,390 $ 2,351,654 $ 13,232 $ 2,364,886 $ (62,413) (3%) HCBOC 051826 Pg. 187 general governMent FunctIonal area74 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 188 Human Services Functional Area HCBOC 051826 Pg. 189 76 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaGeneral Services - Restitution Program The purpose of the Harnett County Juvenile Restitution and Community Service Program is to accept juveniles into the program who have been ordered to pay monetary restitution to a victim or perform symbolic community service. This program serves as a community-based Sanction 1 and 2 alternative to detention or youth development centers. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 93,306 116,947 138,485 138,485 138,485 - 138,485 - -% MISCELLANEOUS INCOME 1,818 262 - - - - - - -% Total 95,124 117,209 138,485 138,485 138,485 - 138,485 - -% expenses SALARIES & BENEFITS 88,256 122,211 168,574 - 174,829 - 174,829 6,255 4% PROFESSIONAL SERVICES - - 75 75 75 - 75 - -% SUPPLIES & MATERIALS 4,001 5,447 10,610 9,000 9,000 - 9,000 (1,610) (15%) CURRENT SERVICES 3,353 4,704 8,090 8,850 8,850 - 8,850 760 9% FIXED CHARGES 7,028 6,219 11,568 21,308 6,115 - 6,115 (5,453) (47%) CONTRACTS & GRANTS - 11,895 - - - - - - -% NON-CAPITALIZED ASSETS - 4,590 - - - - - - -% Total 102,638 155,066 198,917 39,233 198,869 - 198,869 (48) (0%) net cost $ 7,514 $ 37,857 $ 60,432 $ (99,252) $ 60,384 $ - $ 60,384 $ (48) (0%) HCBOC 051826 Pg. 190 Harnett County, North Carolina | Recommended Budget 2026-2027 77 huMan servIces FunctIonal areaHealth department The mission of the Harnett County Health Department is to prevent illness, diseases, and injuries, promote healthy lifestyles, and keep the environment clean, healthy, and safe. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 4,233,062 3,945,935 3,275,031 3,226,266 3,226,266 - 3,226,266 (48,765) (1%) SERVICE CHARGES 1,071,666 958,415 730,500 738,500 738,500 - 738,500 8,000 1% ENTERPRISE CHARGES 25 - - - - - - - -% MISCELLANEOUS INCOME 8,751 9,780 9,600 9,500 9,500 - 9,500 (100) (1%) Total 5,313,504 4,914,130 4,015,131 3,974,266 3,974,266 - 3,974,266 (40,865) (1%) expenses SALARIES & BENEFITS 5,874,686 5,876,954 6,379,865 36,537 6,882,955 - 6,882,955 503,090 8% PROFESSIONAL SERVICES 805,082 260,361 241,352 285,277 285,277 - 285,277 43,925 18% SUPPLIES & MATERIALS 541,791 347,787 595,939 567,378 567,378 - 567,378 (28,561) (5%) CURRENT SERVICES 141,505 630,937 753,977 699,418 699,418 - 699,418 (54,559) (7%) FIXED CHARGES 194,824 370,977 415,049 439,960 410,631 - 410,631 (4,418) (1%) NON-CAPITALIZED ASSETS 134,556 120,624 58,880 37,706 37,706 - 37,706 (21,174) (36%) Total 7,692,444 7,607,640 8,445,062 2,066,276 8,883,365 - 8,883,365 438,303 5% net cost $ 2,378,940 $ 2,693,510 $ 4,429,931 $ (1,907,990) $ 4,909,099 $ - $ 4,909,099 $ 479,168 11% HCBOC 051826 Pg. 191 78 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaHealth department – Senior Services The Harnett County Division on Aging Coordinates services and programs for older adults, educates the public in successful aging, acts as a catalyst for new programs and services in the interest of older adults. Services for the elderly, including advocacy, information and referral, In-home Aide-Level I, Retired Senior Volunteer Program (RSVP), Elderly Nutrition Program, Community, Family Caregiver Support Program (FCSP), Alternatives Program for Disabled Adults (CAP/DA), Medicare Counseling through the SHIIP Program, and others. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 1,179,062 1,134,042 1,244,486 1,077,328 1,077,328 - 1,077,328 (167,158) (13%) MISCELLANEOUS INCOME 20,325 11,137 40,293 29,355 29,355 - 29,355 (10,938) (27%) Total 1,199,387 1,145,179 1,284,779 1,106,683 1,106,683 - 1,106,683 (178,096) (14%) expenses SALARIES & BENEFITS 733,239 881,606 938,473 18,980 972,000 - 972,000 33,527 4% PROFESSIONAL SERVICES 621,292 206,219 220,238 220,238 220,238 - 220,238 - -% SUPPLIES & MATERIALS 26,102 20,548 76,047 31,906 31,906 - 31,906 (44,141) (58%) CURRENT SERVICES 98,587 480,050 696,625 613,753 613,753 - 613,753 (82,872) (12%) FIXED CHARGES 47,664 48,941 75,097 65,153 62,548 - 62,548 (12,549) (17%) NON-CAPITALIZED ASSETS 5,534 9,393 49,270 8,647 8,647 - 8,647 (40,623) (82%) Total 1,532,418 1,646,757 2,055,750 958,677 1,909,092 - 1,909,092 (146,658) (7%) net cost $ 333,031 $ 501,578 $ 770,971 $ (148,006) $ 802,409 $ - $ 802,409 $ 31,438 4% HCBOC 051826 Pg. 192 Harnett County, North Carolina | Recommended Budget 2026-2027 79 huMan servIces FunctIonal areaexpansion & other notes Recommended allocations include: >Dunn ABC Board - $6,000 >Good Hope Behavioral Hospital - $400,000 >Alliance Health - $408,000 >Behavioral Health Urgent Care - $200,000 >Daymark Recovery Services- $200,000 >Administrative costs - $8,000 mental Health This fund accounts for the mental health activities associated with Alliance Health, Good Hope Hospital, and ABC Board funding eligible activities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 29,759 29,264 26,000 28,000 28,000 - 28,000 2,000 8% Total 29,759 29,264 26,000 28,000 28,000 - 28,000 2,000 8% expenses FIXED CHARGES 605,678 609,672 814,000 814,000 814,000 - 814,000 - -% Total 605,678 609,672 814,000 814,000 814,000 - 814,000 - -% net cost $ 575,919 $ 580,408 $ 788,000 $ 786,000 $ 786,000 $ - $ 786,000 $ (2,000) (0%) HCBOC 051826 Pg. 193 80 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaVeteran Services The mission of Harnett County Veterans Services is to assist veterans, widows, and their family members in applying for benefits available to them through the Department of Veterans Affairs, State of North Carolina, and Harnett County. The department is committed to excellent customer service and ensuring that all Harnett County veterans and family receive all benefits that they are eligible to receive. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 2,174 5,163 37,399 2,000 2,000 - 2,000 (35,399) (95%) Total 2,174 5,163 37,399 2,000 2,000 - 2,000 (35,399) (95%) expenses SALARIES & BENEFITS 396,381 450,319 496,731 650 546,226 - 546,226 49,495 10% SUPPLIES & MATERIALS 2,745 3,248 14,753 3,850 3,850 - 3,850 (10,903) (74%) CURRENT SERVICES 6,755 14,606 41,931 25,916 25,916 - 25,916 (16,015) (38%) FIXED CHARGES 7,869 16,741 19,771 20,464 20,594 - 20,594 823 4% CONTRACTS & GRANTS 3,596 4,302 5,000 5,000 5,000 - 5,000 - -% NON-CAPITALIZED ASSETS 382 66 8,246 500 500 - 500 (7,746) (94%) Total 417,728 489,282 586,432 56,380 602,086 - 602,086 15,654 3% net cost $ 415,554 $ 484,119 $ 549,033 $ 54,380 $ 600,086 $ - $ 600,086 $ 51,053 9% HCBOC 051826 Pg. 194 Harnett County, North Carolina | Recommended Budget 2026-2027 81 huMan servIces FunctIonal areaexpansion & other notes Total Social Services Budget: The FY 2027 recommended budget makes some changes in allocating costs between the divisions of DSS, especially in personnel costs. As a result, some divisions show an increase in cost, while others show a decrease. A total budget is shown to give perspective on the total difference in funding for Social Services. Social Services - Total The mission of Harnett County Department of Social Services is to provide services to individuals and families to achieve selfsufficiency, safety, and improve their quality of life. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 12,466,436 13,592,877 13,192,503 13,101,538 13,101,538 72,547 13,174,085 (18,418) (0%) SERVICE CHARGES 1,777 3,480 700 1,000 1,000 - 1,000 300 43% MISCELLANEOUS INCOME 80,172 102,062 105,100 190,100 165,100 - 165,100 60,000 57% INTERFUND / BUDGETARY - 85,145 - - - - - - -% Total 12,548,385 13,783,564 13,298,303 13,292,638 13,267,638 72,547 13,340,185 41,882 0% expenses SALARIES & BENEFITS 15,940,014 17,696,854 19,619,507 203,276 20,920,058 217,269 21,137,327 1,517,820 8% PROFESSIONAL SERVICES 62,475 61,631 60,750 112,580 94,050 - 94,050 33,300 55% SUPPLIES & MATERIALS 76,007 77,871 97,387 92,600 92,600 1,260 93,860 (3,527) (4%) CURRENT SERVICES 336,581 304,238 451,664 462,326 391,930 456 392,386 (59,278) (13%) FIXED CHARGES 677,678 1,066,469 1,231,256 1,221,814 1,210,157 12,155 1,222,312 (8,944) (1%) NON-CAPITALIZED ASSETS 76,654 201,728 45,863 34,863 10,000 10,690 20,690 (25,173) (55%) DSS PROGRAMS 4,377,412 4,090,527 5,286,231 5,571,183 5,512,003 - 5,512,003 225,772 4% Total 21,546,821 23,499,318 26,792,658 7,698,642 28,230,798 241,830 28,472,628 1,679,970 6% net cost $ 8,998,436 $ 9,715,754 $ 13,494,355 $ (5,593,996) $ 14,963,160 $ 169,283 $ 15,132,443 $ 1,638,088 12% HCBOC 051826 Pg. 195 82 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaexpansion & other notes Revenue: Most Social Services revenue is shown in the Administration Division. A more accurate picture of the impact of Social Services can be seen in the Total Social Services budget summary. expenses: While most Social Services expenses are detailed within their specific divisional budgets, the expansion costs listed under the Administrative Division cover the operating expenses for new positions requested in other divisions. Social Services – Administration Administration is responsible for the overall operations, support and legal actions of the agency. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 10,518,878 11,734,929 11,150,305 11,150,305 11,150,305 72,547 11,222,852 72,547 1% SERVICE CHARGES 977 3,480 700 1,000 1,000 - 1,000 300 43% MISCELLANEOUS INCOME (19,186) (1,102) - - - - - - -% INTERFUND / BUDGETARY - 85,145 - - - - - - -% Total 10,500,669 11,822,452 11,151,005 11,151,305 11,151,305 72,547 11,223,852 72,847 1% expenses SALARIES & BENEFITS 1,663,654 1,727,898 1,977,882 92,545 2,080,073 - 2,080,073 102,191 5% PROFESSIONAL SERVICES 23,300 18,121 20,000 40,000 40,000 - 40,000 20,000 100% SUPPLIES & MATERIALS 71,796 71,272 85,853 83,100 83,100 1,260 84,360 (1,493) (2%) CURRENT SERVICES 270,993 229,049 296,982 311,479 283,479 456 283,935 (13,047) (4%) FIXED CHARGES 519,932 936,107 1,057,363 1,079,468 1,061,818 12,155 1,073,973 16,610 2% NON-CAPITALIZED ASSETS 70,031 190,280 33,363 34,863 10,000 10,690 20,690 (12,673) (38%) DSS PROGRAMS 174,896 220,355 209,500 297,880 238,700 - 238,700 29,200 14% Total 2,794,602 3,393,082 3,680,943 1,939,335 3,797,170 24,561 3,821,731 140,788 4% net cost $ (7,706,067) $ (8,429,370) $ (7,470,062) $ (9,211,970) $ (7,354,135) $ (47,986) $ (7,402,121) $ 67,941 (1%) HCBOC 051826 Pg. 196 Harnett County, North Carolina | Recommended Budget 2026-2027 83 huMan servIces FunctIonal areaSocial Services – Adoptions Adoption Services include casework services to prepare children and prospective parents for adoptive placement; services to support and maintain adoptive placements and to facilitate the legal services necessary to finalize adoptions including supervision and reports to the court; case management of Adoption Assistance benefits; the provision of post-adoption services designed to support the adjustment between the child and adoptive family. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 14,936 16,136 6,534 4,000 4,000 - 4,000 (2,534) (39%) Total 14,936 16,136 6,534 4,000 4,000 - 4,000 (2,534) (39%) expenses SALARIES & BENEFITS 199,985 215,844 242,047 24,494 259,896 - 259,896 17,849 7% SUPPLIES & MATERIALS - 1,250 1,534 - - - - (1,534) (100%) CURRENT SERVICES - 6,749 - - - - - - -% NON-CAPITALIZED ASSETS - 4,995 - - - - - - -% DSS PROGRAMS 233,691 242,005 290,000 290,000 290,000 - 290,000 - -% Total 433,676 470,843 533,581 314,494 549,896 - 549,896 16,315 3% net cost $ 418,740 $ 454,707 $ 527,047 $ 310,494 $ 545,896 $ - $ 545,896 $ 18,849 4% HCBOC 051826 Pg. 197 84 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaexpansion & other notes Fund a full-time employee and operating costs to support department of Social Services - Adult medicaid located at 311 W cornelius Harnett Boulevard, Lillington: Provide funding for an Income Maintenance III Lead Worker position (grade 21) and operating expenses, such as a computer, training and office supplies. The new position is needed to reduce a rising error rate and manage a 16% workload increase by restoring effective supervisory oversight. An additional Lead Worker is essential to meet Federal and State timeliness mandates. This role will provide the capacity for one-on-one consultations on high-risk cases and targeted training for the 30% of staff with less than two years of experience. Adding this position is a needed step toward bringing the Adult Medicaid unit back into compliance. It ensures that staff receive necessary technical support while protecting the county from the financial and operational risks associated with rising error rates. This position is requested to begin 9/1/26. The operating expenses are funded under the DSS-Administration division. Net Cost: $53,223. Social Services – Adult medicaid In North Carolina, the Department of Health and Human Services administers the Medicaid program through the Division of Medical Assistance (DMA). The County Departments of Social Services (DSS) and the Social Security Administration (SSA) for Supplemental Security Income (SSI) recipients determine eligibility for Medicaid. It is jointly financed with federal, state and county funds. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,841,299 2,124,306 2,276,217 26,007 2,419,645 67,897 2,487,542 211,325 9% CURRENT SERVICES - 140 300 5,850 5,850 - 5,850 5,550 1850% DSS PROGRAMS 549,515 605,468 705,000 1,005,000 1,005,000 - 1,005,000 300,000 43% Total 2,390,814 2,729,914 2,981,517 1,036,857 3,430,495 67,897 3,498,392 516,875 17% net cost $ 2,390,814 $ 2,729,914 $ 2,981,517 $ 1,036,857 $ 3,430,495 $ 67,897 $ 3,498,392 $ 516,875 17% HCBOC 051826 Pg. 198 Harnett County, North Carolina | Recommended Budget 2026-2027 85 huMan servIces FunctIonal areaSocial Services – Adult Resources Adult Services provide assistance to promote independence and enhance the dignity of North Carolina’s older adults, persons with disabilities, and their families through a community-based system of services, benefits, and protections. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 13,386 17,333 15,000 21,000 21,000 - 21,000 6,000 40% MISCELLANEOUS INCOME 2,191 2,920 - - - - - - -% Total 15,577 20,253 15,000 21,000 21,000 - 21,000 6,000 40% expenses SALARIES & BENEFITS 1,108,786 1,156,500 1,323,486 - 1,501,617 - 1,501,617 178,131 13% PROFESSIONAL SERVICES - - - - 4,050 - 4,050 4,050 -% CURRENT SERVICES - 1,075 1,723 1,847 1,847 - 1,847 124 7% FIXED CHARGES - - - 120 120 - 120 120 -% DSS PROGRAMS 108,693 121,490 135,564 139,458 139,458 - 139,458 3,894 3% Total 1,217,479 1,279,065 1,460,773 141,425 1,647,092 - 1,647,092 186,319 13% net cost $ 1,201,902 $ 1,258,812 $ 1,445,773 $ 120,425 $ 1,626,092 $ - $ 1,626,092 $ 180,319 12% HCBOC 051826 Pg. 199 86 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaSocial Services – child care Subsidy Child Care Subsidy assists low-income families with child care costs by determining eligibility and providing payments for child care services according to state and federal policies. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 474,730 485,706 461,868 - 474,970 - 474,970 13,102 3% Total 474,730 485,706 461,868 - 474,970 - 474,970 13,102 3% net cost $ 474,730 $ 485,706 $ 461,868 $ - $ 474,970 $ - $ 474,970 $ 13,102 3% HCBOC 051826 Pg. 200 Harnett County, North Carolina | Recommended Budget 2026-2027 87 huMan servIces FunctIonal areaSocial Services – child Protective Services Child Protective Services are legally mandated, non-voluntary services provided to ensure the safety and protection of children from abuse, neglect, and dependency. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 2,293,338 2,515,362 2,774,965 - 2,960,506 - 2,960,506 185,541 7% CURRENT SERVICES 28,067 3,224 4,645 45,362 12,766 - 12,766 8,121 175% FIXED CHARGES - - - - 500 - 500 500 -% Total 2,321,405 2,518,586 2,779,610 45,362 2,973,772 - 2,973,772 194,162 7% net cost $ 2,321,405 $ 2,518,586 $ 2,779,610 $ 45,362 $ 2,973,772 $ - $ 2,973,772 $ 194,162 7% HCBOC 051826 Pg. 201 88 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaSocial Services – child Support The goal of Child Support Enforcement Services is to consistently collect as much child support as possible for the children of North Carolina. Services are provided to the custodians of minor children, regardless of income level, to establish and enforce child support. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 182,439 88,615 196,824 102,393 102,393 - 102,393 (94,431) (48%) MISCELLANEOUS INCOME 44,260 35,673 45,100 45,100 45,100 - 45,100 - -% Total 226,699 124,288 241,924 147,493 147,493 - 147,493 (94,431) (39%) expenses SALARIES & BENEFITS 1,358,836 1,425,055 1,577,786 - 1,682,127 - 1,682,127 104,341 7% SUPPLIES & MATERIALS - - 500 - - - - (500) (100%) CURRENT SERVICES 20,866 54,889 122,824 51,593 51,593 - 51,593 (71,231) (58%) FIXED CHARGES 157,746 130,362 173,893 142,226 147,719 - 147,719 (26,174) (15%) NON-CAPITALIZED ASSETS 6,623 6,453 12,500 - - - - (12,500) (100%) DSS PROGRAMS 42,329 40,329 81,200 53,200 53,200 - 53,200 (28,000) (34%) Total 1,586,400 1,657,088 1,968,703 247,019 1,934,639 - 1,934,639 (34,064) (2%) net cost $ 1,359,701 $ 1,532,800 $ 1,726,779 $ 99,526 $ 1,787,146 $ - $ 1,787,146 $ 60,367 4% HCBOC 051826 Pg. 202 Harnett County, North Carolina | Recommended Budget 2026-2027 89 huMan servIces FunctIonal areaSocial Services – energy Programs Energy programs assist low-income households with utilities costs by determining eligibility and providing benefit guidance according to state and federal policies. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 151,896 199,366 259,380 39,341 260,706 - 260,706 1,326 1% DSS PROGRAMS 132,880 31,047 145,122 72,000 72,000 - 72,000 (73,122) (50%) Total 284,776 230,413 404,502 111,341 332,706 - 332,706 (71,796) (18%) net cost $ 284,776 $ 230,413 $ 404,502 $ 111,341 $ 332,706 $ - $ 332,706 $ (71,796) (18%) HCBOC 051826 Pg. 203 90 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaSocial Services – Family & children’s medicaid Children’s Medicaid programs provide medical assistance for families with limited financial resources. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,931,152 2,546,372 2,857,210 - 3,088,161 - 3,088,161 230,951 8% CURRENT SERVICES - 170 400 5,950 5,950 - 5,950 5,550 1388% Total 1,931,152 2,546,542 2,857,610 5,950 3,094,111 - 3,094,111 236,501 8% net cost $ 1,931,152 $ 2,546,542 $ 2,857,610 $ 5,950 $ 3,094,111 $ - $ 3,094,111 $ 236,501 8% HCBOC 051826 Pg. 204 Harnett County, North Carolina | Recommended Budget 2026-2027 91 huMan servIces FunctIonal areaexpansion & other notes Fund a full-time employee and operating costs to support department of Social Services - Food and nutrition located at 311 W cornelius Harnett Boulevard, Lillington: Provide funding for an Income Maintenance Caseworker III (IMC III) Lead Worker position (grade 21) within the Food and Nutrition Services (FNS) division. Current policy requires a second-party review of all FNS cases involving households of five or more people. Due to high volume and staffing constraints, the department is currently unable to meet this requirement. A dedicated Lead Worker ensures these mandatory reviews are completed. This position will ensure the county meets its legal mandates while improving the accuracy and speed of services provided to citizens in need. This position is requested to begin 9/1/26. The operating expenses are funded under the DSS-Administration division. Net Cost: $53,223. Fund a full-time employee and operating costs to support department of Social Services - Food and nutrition located at 311 W cornelius Harnett Boulevard, Lillington: Provide funding for an Income Maintenance Caseworker III (IMC III) Lead Worker/Quality & Trainer position (grade 21) within the Food and Nutrition Services (FNS) division. This position is needed to mitigate substantial financial liability under federal HR1 legislation by improving FNS accuracy and ensuring state-mandated audit compliance. New federal laws place significant financial responsibility on counties to maintain FNS error rates below 6%. Failure to meet these standards risks federal funding cuts and could shift millions of dollars in program costs directly to Harnett County. The trainer will help to detect errors before cases are finalized, ensuring program integrity and reducing the risk of negative findings in state and federal audits. The operating expenses are funded under the DSS-Administration division. Net Cost: $62,834. Social Services – Food and nutrition (Food Stamps) The Food and Nutrition Assistance Program is designed to help low-income families with their buying power. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues MISCELLANEOUS INCOME 26,890 58,139 35,000 120,000 120,000 - 120,000 85,000 243% Total 26,890 58,139 35,000 120,000 120,000 - 120,000 85,000 243% expenses SALARIES & BENEFITS 1,904,944 2,103,770 2,379,739 - 2,472,377 149,372 2,621,749 242,010 10% CURRENT SERVICES 11,575 1,760 1,830 6,545 6,545 - 6,545 4,715 258% DSS PROGRAMS 26,726 28,838 40,000 33,000 33,000 - 33,000 (7,000) (18%) Total 1,943,245 2,134,368 2,421,569 39,545 2,511,922 149,372 2,661,294 239,725 10% net cost $ 1,916,355 $ 2,076,229 $ 2,386,569 $ (80,455) $ 2,391,922 $ 149,372 $ 2,541,294 $ 154,725 6% HCBOC 051826 Pg. 205 92 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaSocial Services – Foster care Foster Care Services are provided to ensure the safety of children in an alternative care arrangement when their safety cannot be maintained in their own home. Foster care is a temporary plan of care until the child can be safely returned to their home, be placed in the custody or guardianship of another approved caretaker or adopted. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 1,713,181 1,712,133 1,798,840 1,798,840 1,798,840 - 1,798,840 - -% SERVICE CHARGES 800 - - - - - - - -% Total 1,713,981 1,712,133 1,798,840 1,798,840 1,798,840 - 1,798,840 - -% expenses SALARIES & BENEFITS 2,031,626 2,215,930 2,411,394 - 2,576,985 - 2,576,985 165,591 7% PROFESSIONAL SERVICES 39,175 43,510 40,750 72,580 50,000 - 50,000 9,250 23% SUPPLIES & MATERIALS 4,211 5,349 9,500 9,500 9,500 - 9,500 - -% CURRENT SERVICES 5,080 7,070 22,760 33,500 23,700 - 23,700 940 4% DSS PROGRAMS 3,079,083 2,758,584 3,612,845 3,623,645 3,623,645 - 3,623,645 10,800 0% Total 5,159,175 5,030,443 6,097,249 3,739,225 6,283,830 - 6,283,830 186,581 3% net cost $ 3,445,194 $ 3,318,310 $ 4,298,409 $ 1,940,385 $ 4,484,990 $ - $ 4,484,990 $ 186,581 4% HCBOC 051826 Pg. 206 Harnett County, North Carolina | Recommended Budget 2026-2027 93 huMan servIces FunctIonal areaSocial Services – Program Integrity The Harnett County Program Integrity Unit’s mission is to maintain integrity and accountability in the administration of public assistance programs and to investigate all allegations of fraud to ensure public resources are utilized appropriately. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues MISCELLANEOUS INCOME 26,017 6,432 25,000 25,000 - - - (25,000) (100%) Total 26,017 6,432 25,000 25,000 - - - (25,000) (100%) expenses SALARIES & BENEFITS 419,666 435,659 459,793 20,889 491,831 - 491,831 32,038 7% CURRENT SERVICES - 112 200 200 200 - 200 - -% Total 419,666 435,771 459,993 21,089 492,031 - 492,031 32,038 7% net cost $ 393,649 $ 429,339 $ 434,993 $ (3,911) $ 492,031 $ - $ 492,031 $ 57,038 13% HCBOC 051826 Pg. 207 94 Harnett County, North Carolina | Recommended Budget 2026-2027 huMan servIces FunctIonal areaSocial Services – medicaid Transportation Medicaid Transportation arranges medical appointment transportation through the Harnett County Area Transit System (HARTS) or through an individual vendor. Eligibility is based on a families’ Medicaid status. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 23,616 23,731 25,000 25,000 25,000 - 25,000 - -% Total 23,616 23,731 25,000 25,000 25,000 - 25,000 - -% expenses SALARIES & BENEFITS 191,481 156,601 170,575 - 181,648 - 181,648 11,073 6% DSS PROGRAMS 25,089 22,429 40,000 30,000 30,000 - 30,000 (10,000) (25%) Total 216,570 179,030 210,575 30,000 211,648 - 211,648 1,073 1% net cost $ 192,954 $ 155,299 $ 185,575 $ 5,000 $ 186,648 $ - $ 186,648 $ 1,073 1% HCBOC 051826 Pg. 208 Harnett County, North Carolina | Recommended Budget 2026-2027 95 huMan servIces FunctIonal areaSocial Services – Work First Work First provides supportive and financial services needed to move families toward self-sufficiency. This unit is responsible for contacting employers to develop job opportunities, facilitate job placements, identify on-the-job training situations, and provide classroom instruction to support job readiness. Eligibility is based on state and federal policies. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 368,621 388,485 447,165 - 469,516 - 469,516 22,351 5% DSS PROGRAMS 4,510 19,982 27,000 27,000 27,000 - 27,000 - -% Total 373,131 408,467 474,165 27,000 496,516 - 496,516 22,351 5% net cost $ 373,131 $ 408,467 $ 474,165 $ 27,000 $ 496,516 $ - $ 496,516 $ 22,351 5% HCBOC 051826 Pg. 209 huMan servIces FunctIonal area96 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 210 Public Safety Functional Area HCBOC 051826 Pg. 211 98 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaexpansion & other notes Fund two three-grade reclassifications to support Animal Field Services located at 1100 mcKay Place, Lillington: Provide funding to reclassify two Field Service Officers (grade 17) to a Senior Field Service Officers (grade 20). These positions will serve as first-line supervisors, each leading a team of two junior FSOs across assigned service zones. Investigation volume rose from 2,862 in FY24 to 3,418 in FY25—a 17.7% year-over-year increase. This growth has exceeded standard projections and necessitates a tiered supervisory structure. It is currently impossible for a single Animal Services Manager to provide a meaningful review of 3,400+ investigations and 400+ bite cases. Senior FSOs will prioritize calls based on public safety risks, manage team records, and lead high-priority investigations. Net Cost: $22,652. Fund four two-grade reclassifications to support Animal Field Services located at 1100 mcKay Place, Lillington: Provide funding to reclassify four Field Service Officers positions from grade 17 to grade 19. This adjustment aligns the role more closely with established public safety classifications. The nature of the FSO role is inherently high-risk and requires alignment with other public safety positions. Officers must routinely manage aggressive or dangerous animals, utilize specialized equipment, and deploy defensive weapons when necessary. Staff must make immediate, independent judgment calls in the field that directly impact public safety and the county’s legal liability. The current compensation lags behind the market. Moving to grade 19 brings the starting salary closer to the regional average and internal public safety benchmarks. Net Cost: $22,135. Animal Field Services Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all animals. Animal control efforts are concentrated on rabies control and public safety through enforcement of the County’s Animal Control Ordinance, capture of non-immunized dogs and cats, and gaining control of roaming livestock. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 52,660 103,400 103,245 121,100 121,100 - 121,100 17,855 17% MISCELLANEOUS INCOME - 7,570 - - - - - - -% Total 52,660 110,970 103,245 121,100 121,100 - 121,100 17,855 17% expenses SALARIES & BENEFITS 354,610 436,720 477,996 5,000 514,545 44,787 559,332 81,336 17% SUPPLIES & MATERIALS 39,988 45,702 74,856 59,889 59,889 3,840 63,729 (11,127) (15%) CURRENT SERVICES 21,873 20,551 25,359 28,695 28,695 2,410 31,105 5,746 23% FIXED CHARGES 24,488 59,286 55,504 87,714 72,230 5,520 77,750 22,246 40% Total 440,959 562,259 633,715 181,298 675,359 56,557 731,916 98,201 16% net cost $ 388,299 $ 451,289 $ 530,470 $ 60,198 $ 554,259 $ 56,557 $ 610,816 $ 80,346 15% HCBOC 051826 Pg. 212 Harnett County, North Carolina | Recommended Budget 2026-2027 99 PuBlic saFetY Functional areaFund operating expenses to replace a vehicle to support Animal Services located at 1100 mcKay Place, Lillington: Provide funding to replace one eight-year-old, high-mileage Field Services truck with a 4WD 2500-series, 4-door, long-bed pickup truck. The current 2018 F150 lacks adequate secured storage for controlled substances and firearms, which are critical for field operations and public safety. With over 180,900 miles, the vehicle has exceeded its lifecycle and has ongoing maintenance issues. Net Cost: $11,770. HCBOC 051826 Pg. 213 100 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaexpansion & other notes Fund a full-time employee and operating costs to support Animal Services located at 1100 mcKay Place, Lillington: Provide funding for a full-time Animal Care Technician position (grade 13) and operating expenses, such as uniforms and training. This position is crucial to manage a 12% surge in animal intake and growing community engagement. This will provide necessary support for kenneling, administration, and logistics, directly enabling: increased animal acceptance, streamlined paperwork, consistent transport for spay/neuter and Petco adoptions , facilitation of new adoption events, improved animal contact and reduced kennel stress, better public accessibility and communication, and enhanced social media outreach. Net Cost: $60,211. Fund a two-grade reclassification to support Animal Services located at 1100 mcKay Place, Lillington: Provide funding to reclassify Animal Shelter Supervisor grade 15 to grade 17. The reclassification aligns the role more accurately with its expanded scope. This role provides essential operational leadership for the shelter and serves as the primary backup to the Shelter Manager. The Supervisor is increasingly responsible for ensuring strict adherence to state animal welfare regulations. While this reclassification does not fully meet market parity, it moves the compensation closer to the market average for similar leadership roles in animal services. Net Cost: $5,591. Animal Shelter Services Animal Services mission is to protect the health and safety of citizens, advocate animal protection/welfare and promote the humane treatment of all animals. The Animal Shelter’s efforts are concentrated on the special love and attention to safety, well-being, and health of animals in the shelter’s care. Additionally, the Animal Shelter oversees donations, adoptions, volunteer program, public events and reuniting lost pets. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 24,719 20,213 15,000 22,200 22,200 - 22,200 7,200 48% MISCELLANEOUS INCOME 55,687 16,955 13,427 - - - - (13,427) (100%) Total 80,406 37,168 28,427 22,200 22,200 - 22,200 (6,227) (22%) expenses SALARIES & BENEFITS 320,571 367,096 464,026 - 480,774 62,742 543,516 79,490 17% PROFESSIONAL SERVICES 31,075 64,655 81,918 105,000 105,000 - 105,000 23,082 28% SUPPLIES & MATERIALS 107,698 108,199 131,113 153,712 153,712 1,248 154,960 23,847 18% CURRENT SERVICES 25,046 22,355 28,280 26,552 26,552 1,812 28,364 84 0% FIXED CHARGES 4,009 14,708 21,070 28,970 29,520 - 29,520 8,450 40% NON-CAPITALIZED ASSETS - - 1,666 - - - - (1,666) (100%) Total 488,399 577,013 728,073 314,234 795,558 65,802 861,360 133,287 18% net cost $ 407,993 $ 539,845 $ 699,646 $ 292,034 $ 773,358 $ 65,802 $ 839,160 $ 139,514 20% HCBOC 051826 Pg. 214 Harnett County, North Carolina | Recommended Budget 2026-2027 101 PuBlic saFetY Functional areaexpansion & other notes Fund capital expenses to support emergency Services located at 1005 edwards Brothers drive, Lillington: Provide capital funding for replacement of the County’s current Unmanned Aircraft Systems (UAS) with federally compliant, U.S.-manufactured platforms. This modernization is a proactive measure to ensure the continuity of aerial intelligence capabilities as federal restrictions tighten around foreign-manufactured technology (DJI). While not yet grounded for all local tasks, these systems are becoming ineligible for federally supported disaster missions and mutual aid deployments. Recent federal import restrictions on parts, batteries, and equipment threaten to render the current fleet inoperable soon. Without a transition to U.S.-approved hardware, the county risks losing its autonomous aerial capabilities during major disasters. Net Cost: $32,000. emergency Services - emergency management Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners, private industry, and volunteer organizations. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 441 28,939 - - - - - - -% SERVICE CHARGES 136,538 124,675 125,000 150,000 150,000 - 150,000 25,000 20% MISCELLANEOUS INCOME - 7,534 - - - - - - -% Total 136,979 161,148 125,000 150,000 150,000 - 150,000 25,000 20% expenses SALARIES & BENEFITS 1,058,779 1,201,032 1,398,898 105,000 1,437,126 - 1,437,126 38,228 3% PROFESSIONAL SERVICES 1,760 2,450 4,370 4,000 4,000 - 4,000 (370) (8%) SUPPLIES & MATERIALS 71,257 46,587 66,600 64,750 64,750 - 64,750 (1,850) (3%) CURRENT SERVICES 77,087 93,748 100,701 136,334 136,334 - 136,334 35,633 35% FIXED CHARGES 81,971 84,876 87,464 93,097 92,690 - 92,690 5,226 6% CAPITAL OUTLAY - 77,996 - - - 32,000 32,000 32,000 -% NON-CAPITALIZED ASSETS 12,421 20,592 31,380 15,400 15,400 - 15,400 (15,980) (51%) Total 1,303,275 1,527,281 1,689,413 418,581 1,750,300 32,000 1,782,300 92,887 6% net cost $ 1,166,296 $ 1,366,133 $ 1,564,413 $ 268,581 $ 1,600,300 $ 32,000 $ 1,632,300 $ 67,887 4% HCBOC 051826 Pg. 215 102 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaemergency Services — emergency management Grants Emergency Management’s mission is to protect the citizens and environment of Harnett County from the effects of disasters and emergencies through a unified and comprehensive emergency management program of mitigation, preparedness, response, and recovery by local, State, and Federal partners, private industry, and volunteer organizations. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 218,276 158,162 70,000 10,000 - - - (70,000) (100%) Total 218,276 158,162 70,000 10,000 - - - (70,000) (100%) expenses SUPPLIES & MATERIALS 90,471 25,515 40,000 - - - - (40,000) (100%) CURRENT SERVICES 9,500 10,000 30,000 10,000 - - - (30,000) (100%) CAPITAL OUTLAY 172,683 37,116 - - - - - - -% NON-CAPITALIZED ASSETS - 57,318 - - - - - - -% Total 272,654 129,949 70,000 10,000 - - - (70,000) (100%) net cost $ 54,378 $ (28,213) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 216 Harnett County, North Carolina | Recommended Budget 2026-2027 103 PuBlic saFetY Functional areaemergency Services — emergency medical Services (emS) The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 344,643 248,785 250,000 205,000 205,000 - 205,000 (45,000) (18%) SERVICE CHARGES 7,337,629 8,918,351 7,204,950 7,679,097 8,000,000 - 8,000,000 795,050 11% MISCELLANEOUS INCOME 224 42,137 - - - - - - -% Total 7,682,496 9,209,273 7,454,950 7,884,097 8,205,000 - 8,205,000 750,050 10% expenses SALARIES & BENEFITS 9,557,698 10,040,566 10,986,953 1,780,255 11,129,171 - 11,129,171 142,218 1% PROFESSIONAL SERVICES 2,650 1,639 5,000 - 6,500 - 6,500 1,500 30% SUPPLIES & MATERIALS 599,889 559,055 680,733 758,895 757,895 - 757,895 77,162 11% CURRENT SERVICES 232,290 275,409 297,684 349,585 349,585 - 349,585 51,901 17% FIXED CHARGES 503,835 1,319,207 1,162,308 1,550,957 1,550,181 - 1,550,181 387,873 33% NON-CAPITALIZED ASSETS 5,289 3,307 3,787 3,900 3,900 - 3,900 113 3% HEALTH 240,568 303,647 - - - - - - -% Total 11,142,219 12,502,830 13,136,465 4,443,592 13,797,232 - 13,797,232 660,767 5% net cost $ 3,459,723 $ 3,293,557 $ 5,681,515 $ (3,440,505) $ 5,592,232 $ - $ 5,592,232 $ (89,283) (2%) HCBOC 051826 Pg. 217 104 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaexpansion & other notes In addition to the funding above, $25,000 has been set aside in contingency in case the need for medical examiner services exceeds budget, which Harnett County cannot control. emergency Services — medical examiner For services performed as required by Article 16, Chapter 130A of the North Carolina General Statutes. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses FIXED CHARGES 67,546 113,546 230,000 230,000 230,000 - 230,000 - -% Total 67,546 113,546 230,000 230,000 230,000 - 230,000 - -% net cost $ 67,546 $ 113,546 $ 230,000 $ 230,000 $ 230,000 $ - $ 230,000 $ - -% HCBOC 051826 Pg. 218 Harnett County, North Carolina | Recommended Budget 2026-2027 105 PuBlic saFetY Functional areaexpansion & other notes A 10% across-the-board budget increase is recommended for rescue agencies due to increased operational costs. Net Cost: $610,137. emergency Services — Rescue districts The Harnett County EMS Division’s Mission is to coordinate, develop, improve, and maintain a comprehensive and dynamic emergency medical services system to prevent and reduce premature death and disability. This system shall be integrated within the entire health care network. The emergency medical services system will ensure prompt, effective and unimpeded service to all residents and visitors of Harnett County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE - 437,621 - - - - - - -% Total - 437,621 - - - - - - -% expenses FIXED CHARGES 4,592,169 5,809,721 6,101,357 6,885,796 6,101,357 610,137 6,711,494 610,137 10% Total 4,592,169 5,809,721 6,101,357 6,885,796 6,101,357 610,137 6,711,494 610,137 10% net cost $ 4,592,169 $ 5,372,100 $ 6,101,357 $ 6,885,796 $ 6,101,357 $ 610,137 $ 6,711,494 $ 610,137 10% HCBOC 051826 Pg. 219 106 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaTotal Sheriff office It is the mission of the Harnett County Sheriff’s Office to safeguard the lives and property of the people we serve. We strive to work collaboratively with the community to resolve problems, maintain order as well as reflect and relate to our citizens. We are committed to enhancing the quality of life through effective partnerships by way of trust in our communities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 193,118 178,387 33,000 45,000 55,000 - 55,000 22,000 67% SERVICE CHARGES 3,084,095 3,015,579 2,713,303 739,065 2,620,956 - 2,620,956 (92,347) (3%) ENTERPRISE CHARGES - 50 - - - - - - -% MISCELLANEOUS INCOME 269,862 300,420 266,393 164,000 253,919 - 253,919 (12,474) (5%) Total 3,547,075 3,494,436 3,012,696 948,065 2,929,875 - 2,929,875 (82,821) (3%) expenses SALARIES & BENEFITS 20,504,289 21,795,340 23,642,712 1,013,147 24,646,356 - 24,646,356 1,003,644 4% PROFESSIONAL SERVICES 92,297 77,534 92,100 99,400 89,400 - 89,400 (2,700) (3%) SUPPLIES & MATERIALS 1,046,035 1,071,593 1,216,750 1,344,730 1,343,730 - 1,343,730 126,980 10% CURRENT SERVICES 1,233,567 1,372,469 1,677,155 1,849,023 1,816,846 - 1,816,846 139,691 8% FIXED CHARGES 2,922,196 3,544,391 3,802,289 5,208,021 4,683,861 - 4,683,861 881,572 23% CAPITAL OUTLAY 84,135 - 38,500 70,000 - 229,816 229,816 191,316 497% NON-CAPITALIZED ASSETS 209,270 270,565 272,152 459,645 412,145 - 412,145 139,993 51% Total 26,091,789 28,131,892 30,741,658 10,043,966 32,992,338 229,816 33,222,154 2,480,496 8% net cost $ 22,544,714 $ 24,637,456 $ 27,728,962 $ 9,095,901 $ 30,062,463 $ 229,816 $ 30,292,279 $ 2,563,317 9% HCBOC 051826 Pg. 220 Harnett County, North Carolina | Recommended Budget 2026-2027 107 PuBlic saFetY Functional areaexpansion & other notes Fund capital expenses support the Sheriff’s office located at 175 Bain Street, Lillington: Provide funding to purchase and install 40 in-car camera systems via a five-year term contract to upfit patrol vehicles for FY 2026-27. The Sheriff’s Office is transitioning away from legacy Motorola Watchguard systems, which have reached “end-of-life” status and are no longer supported. This expansion will increase the total number of camera units from 20 to 60. This ensures that 100% of first-responding patrol vehicles are equipped with recording technology for all 911 calls for service. Deploying in-car cameras enhances the public perception of law enforcement transparency. These systems provide the Sheriff and command staff with the ability to conduct reviews of deputy actions, ensuring adherence to professional standards and improving training outcomes. Net Cost: $132,316. Fund capital expenses support the Sheriff’s office located at 175 Bain Street, Lillington: Provide funding for replacement Unmanned Aircraft Systems (UAS) to replace inoperable units within the Sheriff’s Office fleet. All new equipment will adhere to current federal guidelines and FAA standards for public safety use. Current federal legislation restricts the use of Chinese-manufactured drones for public safety agencies. While existing units remain in limited use, they are no longer eligible for manufacturer support, firmware updates, or repairs. As current units become inoperable, they cannot be repaired due to these federal restrictions and the lack of Sheriff’s office Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 72,366 104,412 18,000 30,000 30,000 - 30,000 12,000 67% SERVICE CHARGES 356,384 420,086 351,025 351,025 300,000 - 300,000 (51,025) (15%) ENTERPRISE CHARGES - 50 - - - - - - -% MISCELLANEOUS INCOME 24,919 28,162 10,000 6,000 5,000 - 5,000 (5,000) (50%) Total 453,669 552,710 379,025 387,025 335,000 - 335,000 (44,025) (12%) expenses SALARIES & BENEFITS 13,417,159 14,365,787 15,389,711 306,200 16,110,910 - 16,110,910 721,199 5% PROFESSIONAL SERVICES 88,197 70,534 78,800 77,800 77,800 - 77,800 (1,000) (1%) SUPPLIES & MATERIALS 903,820 912,250 1,030,350 1,151,530 1,151,530 - 1,151,530 121,180 12% CURRENT SERVICES 645,321 645,338 840,692 967,771 935,594 - 935,594 94,902 11% FIXED CHARGES 394,505 1,246,963 1,029,325 2,856,217 1,787,911 - 1,787,911 758,586 74% CAPITAL OUTLAY - - - - - 229,816 229,816 229,816 -% NON-CAPITALIZED ASSETS 200,055 205,074 180,272 332,795 307,295 - 307,295 127,023 70% Total 15,649,057 17,445,946 18,549,150 5,692,313 20,371,040 229,816 20,600,856 2,051,706 11% net cost $ 15,195,388 $ 16,893,236 $ 18,170,125 $ 5,305,288 $ 20,036,040 $ 229,816 $ 20,265,856 $ 2,095,731 12% HCBOC 051826 Pg. 221 108 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaauthorized parts. Drones are essential for high-risk operations, including search and rescue, suspect tracking, and disaster assessment. Net Cost: $25,500. Fund capital expenses support the Sheriff’s office located at 175 Bain Street, Lillington: Provide funding for purchase and installation of ten proprietary Flock Safety cameras at five locations throughout Harnett County. These cellular-based cameras provide 24-hour surveillance in areas where physical officer presence is either impractical or unavailable. The system captures high-speed vehicle and registration data and provides live-feed capabilities, offering critical leads for criminal investigations that traditional methods may miss. This system creates a collaborative safety network, allowing law enforcement to integrate footage from participating private businesses and residential communities (with their consent) to expand coverage without additional public infrastructure costs. Net Cost: $72,000. HCBOC 051826 Pg. 222 Harnett County, North Carolina | Recommended Budget 2026-2027 109 PuBlic saFetY Functional areaSheriff’s office — campbell deputies Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 592,414 583,844 721,078 92,405 750,956 - 750,956 29,878 4% Total 592,414 583,844 721,078 92,405 750,956 - 750,956 29,878 4% expenses SALARIES & BENEFITS 591,167 634,942 667,176 38,812 705,468 - 705,468 38,292 6% SUPPLIES & MATERIALS 19,204 15,840 27,800 27,800 27,800 - 27,800 - -% CURRENT SERVICES 13,785 16,775 17,688 17,688 17,688 - 17,688 - -% FIXED CHARGES - 6,663 - 8,105 - - - - -% Total 624,156 674,220 712,664 92,405 750,956 - 750,956 38,292 5% net cost $ 31,742 $ 90,376 $ (8,414) $ - $ - $ - $ - $ 8,414 (100%) HCBOC 051826 Pg. 223 110 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaSheriff’s office — child Support enforcement Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues MISCELLANEOUS INCOME 94,795 127,428 112,393 6,000 96,919 - 96,919 (15,474) (14%) Total 94,795 127,428 112,393 6,000 96,919 - 96,919 (15,474) (14%) expenses SALARIES & BENEFITS 100,724 102,987 107,279 - 90,919 - 90,919 (16,360) (15%) SUPPLIES & MATERIALS 3,203 2,681 4,000 4,000 4,000 - 4,000 - -% CURRENT SERVICES 662 539 1,500 2,000 2,000 - 2,000 500 33% Total 104,589 106,207 112,779 6,000 96,919 - 96,919 (15,860) (14%) net cost $ 9,794 $ (21,221) $ 386 $ - $ - $ - $ - $ (386) (100%) HCBOC 051826 Pg. 224 Harnett County, North Carolina | Recommended Budget 2026-2027 111 PuBlic saFetY Functional areaexpansion & other notes Fund capital expenses support the Sheriff’s office - emergency communications located at 175 Bain Street, Lillington: Provide funding to purchase four radio consolettes to enhance the Emergency Communications Department’s backup infrastructure. This is the first phase of a multi-year expansion to reach an operational requirement of 12 units. The dispatch center currently relies on a primary microwave connection to the radio tower. In the event of a failure or disconnection, a consolette provides a redundant path directly to the VIPER tower network. Without these units, a system failure could sever all radio contact between Telecommunicators and field units. Consolettes ensure that public safety communications remain active and uninterrupted during major system outages. The agency manages multiple essential talk groups (Law Enforcement, Fire, EMS, etc.). Currently, with only one consolette in operation, the center lacks the capacity to maintain simultaneous communications for all disciplines if the primary connection fails. These consolettes are a safeguard for the County’s 911 operations. Net Cost: $52,000. Sheriff’s office — emergency communications Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 2,371,217 2,614,577 2,670,796 220,600 2,885,877 - 2,885,877 215,081 8% PROFESSIONAL SERVICES - 1,000 1,800 1,000 1,000 - 1,000 (800) (44%) SUPPLIES & MATERIALS 3,375 3,693 7,100 7,600 7,100 - 7,100 - -% CURRENT SERVICES 56,016 78,164 84,804 90,918 90,718 - 90,718 5,914 7% FIXED CHARGES 157,295 169,435 250,374 116,784 116,784 - 116,784 (133,590) (53%) NON-CAPITALIZED ASSETS 3,570 15,970 9,200 60,700 9,700 52,000 61,700 52,500 571% Total 2,591,473 2,882,839 3,024,074 497,602 3,111,179 52,000 3,163,179 139,105 5% net cost $ 2,591,473 $ 2,882,839 $ 3,024,074 $ 497,602 $ 3,111,179 $ 52,000 $ 3,163,179 $ 139,105 5% HCBOC 051826 Pg. 225 112 Harnett County, North Carolina | Recommended Budget 2026-2027 PuBlic saFetY Functional areaSheriff’s office — detention center (Jail) Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 120,752 73,975 15,000 15,000 25,000 - 25,000 10,000 67% SERVICE CHARGES 498,010 277,669 341,200 245,000 270,000 - 270,000 (71,200) (21%) MISCELLANEOUS INCOME 150,148 144,830 144,000 152,000 152,000 - 152,000 8,000 6% Total 768,910 496,474 500,200 412,000 447,000 - 447,000 (53,200) (11%) expenses SALARIES & BENEFITS 4,685,481 4,929,004 5,276,249 617,500 5,506,643 - 5,506,643 230,394 4% PROFESSIONAL SERVICES 4,100 7,000 13,300 21,600 11,600 - 11,600 (1,700) (13%) SUPPLIES & MATERIALS 119,808 140,822 154,600 161,400 160,400 - 160,400 5,800 4% CURRENT SERVICES 565,590 703,978 817,275 861,564 861,564 - 861,564 44,289 5% FIXED CHARGES 2,187,691 1,759,653 2,206,164 2,343,699 2,342,950 - 2,342,950 136,786 6% CAPITAL OUTLAY 84,135 - 38,500 70,000 - - - (38,500) (100%) NON-CAPITALIZED ASSETS 9,215 65,491 91,880 126,850 104,850 - 104,850 12,970 14% Total 7,656,020 7,605,948 8,597,968 4,202,613 8,988,007 - 8,988,007 390,039 5% net cost $ 6,887,110 $ 7,109,474 $ 8,097,768 $ 3,790,613 $ 8,541,007 $ - $ 8,541,007 $ 443,239 5% HCBOC 051826 Pg. 226 Harnett County, North Carolina | Recommended Budget 2026-2027 113 PuBlic saFetY Functional areaSheriff’s office — School Resource officers Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 1,637,287 1,733,980 1,300,000 50,635 1,300,000 - 1,300,000 - -% Total 1,637,287 1,733,980 1,300,000 50,635 1,300,000 - 1,300,000 - -% expenses SALARIES & BENEFITS 1,709,758 1,762,620 2,202,297 50,635 2,232,416 - 2,232,416 30,119 1% CURRENT SERVICES 8,209 5,839 - - - - - - -% FIXED CHARGES 340,000 531,112 566,800 - 553,000 - 553,000 (13,800) (2%) Total 2,057,967 2,299,571 2,769,097 50,635 2,785,416 - 2,785,416 16,319 1% net cost $ 420,680 $ 565,591 $ 1,469,097 $ - $ 1,485,416 $ - $ 1,485,416 $ 16,319 1% HCBOC 051826 Pg. 227 PuBlic saFetY Functional area114 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 228 Transportation Functional Area HCBOC 051826 Pg. 229 116 Harnett County, North Carolina | Recommended Budget 2026-2027 transPortatIon FunctIonal areaexpansion & other notes Fund a 10% grant match to replace three transit vehicles at 250 Alexander drive, Lillington: Provide funding to match CTPCP Grant to replace three transit vehicles. North Carolina Department of Transportation’s best practices indicate Light Transit Vehicles (LTV) whose accumulated mileage is at 145,000 have reached the end of their lifecycle and are generally scheduled for replacement. Based on current mileage for van numbers 7969, 7972, and 7973, they will exceed North Carolina Department of Transportation’s recommended lifecycle. Procurement includes the cost of the vehicles, required camera system installations, and radio system installations, fuel and maintenance, which is already included and will be accounted for in the 1104610 (HARTS) & 1104630 (HARTS-Administration) budgets. Net Cost: $33,000. Fund a 10% grant match to purchase and install five printers at 250 Alexander drive, Lillington: Provide funding to match CTPCP Grant to purchase five desktop printers. This is a one-time $615 NCDOT purchase for printers. Net Cost: $61. Harnett Area Rural Transit System (HARTS) – Administration HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 384,240 1,147,165 797,606 360,680 360,680 297,554 658,234 (139,372) (17%) MISCELLANEOUS INCOME - 35,376 - - - - - - -% Total 384,240 1,182,541 797,606 360,680 360,680 297,554 658,234 (139,372) (17%) expenses SALARIES & BENEFITS 264,472 281,968 302,655 1,000 326,632 - 326,632 23,977 8% PROFESSIONAL SERVICES 1,347 1,240 2,000 2,000 2,000 - 2,000 - -% SUPPLIES & MATERIALS 13,250 5,791 9,174 7,550 7,550 - 7,550 (1,624) (18%) CURRENT SERVICES 27,692 32,848 38,401 41,347 41,347 - 41,347 2,946 8% FIXED CHARGES 81,279 72,835 48,082 59,968 2,729 - 2,729 (45,353) (94%) NON-CAPITALIZED ASSETS 57,277 889,640 508,158 - - 330,615 330,615 (177,543) (35%) Total 445,317 1,284,322 908,470 111,865 380,258 330,615 710,873 (197,597) (22%) net cost $ 61,077 $ 101,781 $ 110,864 $ (248,815) $ 19,578 $ 33,061 $ 52,639 $ (58,225) (53%) HCBOC 051826 Pg. 230 Harnett County, North Carolina | Recommended Budget 2026-2027 117 transPortatIon FunctIonal areaexpansion & other notes Fund operating costs to support Harnett Area Rural Transit System (HARTS) located at 250 Alexander drive, Lillington: Provide funding for permits/taxes/fees of three replacement vehicles. Net Cost: $9,918. Harnett Area Rural Transit System (HARTS) – Transportation HARTS is a Community Transportation program that serves the public as well as human services for medical, personal, employment, and education trips. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED REVENUE 1,042,302 959,690 404,618 404,618 404,618 - 404,618 - -% SERVICE CHARGES 15,955 16,610 901,744 901,744 901,744 - 901,744 - -% MISCELLANEOUS INCOME 460 26,655 - - - - - - -% Total 1,058,717 1,002,955 1,306,362 1,306,362 1,306,362 - 1,306,362 - -% expenses SALARIES & BENEFITS 1,007,111 1,058,809 1,441,244 48,844 1,516,763 - 1,516,763 75,519 5% PROFESSIONAL SERVICES 1,792 1,967 3,000 3,000 3,000 - 3,000 - -% SUPPLIES & MATERIALS 144,202 139,510 159,932 160,850 160,950 - 160,950 1,018 1% CURRENT SERVICES 125,532 128,796 200,290 208,392 208,417 9,918 218,335 18,045 9% FIXED CHARGES 38,815 131,376 126,671 174,625 131,030 - 131,030 4,359 3% NON-CAPITALIZED ASSETS 2,671 38,001 7,472 - - - - (7,472) (100%) Total 1,320,123 1,498,459 1,938,609 595,711 2,020,160 9,918 2,030,078 91,469 5% net cost $ 261,406 $ 495,504 $ 632,247 $ (710,651) $ 713,798 $ 9,918 $ 723,716 $ 91,469 14% HCBOC 051826 Pg. 231 118 Harnett County, North Carolina | Recommended Budget 2026-2027 expansion & other notes Fund a full-time employee and operating costs to support Harnett Regional Jetport (HRJ) located at 615 Airport Rd, erwin: Provide funding for full-time a Grounds Maintenance Technician I (grade 15) position and operating expenses, such as uniforms and equipment. HRJ encompasses approximately 360 acres and a three-mile perimeter fence line. This vast area requires year-round maintenance. Proper maintenance of vegetation and fence lines is a mandatory requirement for animal control and airport security compliance. Previously, maintenance was handled part-time by Parks and Recreation. Net Cost: $62,240. Fund operating expenses to purchase a vehicle to support Harnett Regional Jetport (HRJ) located at 615 Airport Rd, erwin: Provide funding to purchase a vehicle to serve as a secondary crew/courtesy car. HRJ frequently hosts corporate executives and high-net-worth investors. The selection of a mid-size SUV ensures the vehicle can handle diverse tasks, from transporting multiple travelers with luggage to attending professional development events across the state. The vehicle will be added to the county’s fleet program. Net Cost: $13,508. Harnett Regional Jetport Harnett Regional Jetport’s Mission is to provide comprehensive aircraft services, effective airfield maintenance, and exceptional customer service, ensuring the highest standards of safety, efficiency and satisfaction for every aviation partner we serve. Through attention to detail, professionalism, and dedication, we aim to streamline operations, uphold industry standards, and foster strong partnerships based on respect, ethical and fair treatment, accountability, and excellence in service delivery. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 825,782 865,918 1,385,809 700 1,481,151 - 1,481,151 95,342 7% MISCELLANEOUS INCOME 48,185 44,510 56,350 74,586 74,586 - 74,586 18,236 32% INTERFUND / BUDGETARY 1,860,060 38,200 - - - - - - -% Total 2,734,027 948,628 1,442,159 75,286 1,555,737 - 1,555,737 113,578 8% expenses SALARIES & BENEFITS 268,445 288,967 372,493 1,350 415,290 62,240 477,530 105,037 28% PROFESSIONAL SERVICES - 2,592 - - - - - - -% SUPPLIES & MATERIALS 650,790 673,568 897,006 897,775 896,025 1,500 897,525 519 0% CURRENT SERVICES 51,167 57,817 64,989 75,955 76,035 1,000 77,035 12,046 19% FIXED CHARGES 51,078 71,332 98,848 106,617 106,147 11,008 117,155 18,307 19% CAPITAL OUTLAY 1,860,060 28,093 - 45,000 - - - - -% NON-CAPITALIZED ASSETS 58 - 8,400 400 - - - (8,400) (100%) Total 2,881,598 1,122,369 1,441,736 1,127,097 1,493,497 75,748 1,569,245 127,509 9% net cost $ 147,571 $ 173,741 $ (423) $ 1,051,811 $ (62,240) $ 75,748 $ 13,508 $ 13,931 (3293%) HCBOC 051826 Pg. 232 transPortatIon FunctIonal areaHarnett County, North Carolina | Recommended Budget 2026-2027 119 HCBOC 051826 Pg. 233 Non-Departmental Functional Area HCBOC 051826 Pg. 234 Harnett County, North Carolina | Recommended Budget 2026-2027 121 non-dePartMental FunctIonal areaexpansion & other notes difference between FY 2026 and FY 2027: The FY 2026 Original Budget amount for contingency was $7,321,341. As funds have been moved out of contingency into other departments, the Recommended Budget amount has been reduced to reflect these transfers. If the FY 2027 approved amount was compared with the original budget, the variance would be $968,655 and the percent decrease would be 13%. contingency Amounts are budgeted in contingency to avoid inflating department budgets for “what-if” situations. For example, in the past the Emergency Services budget included $50,000 for a debris removal contract in case a natural disaster occurred requiring this service. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses INTERFUND / BUDGETARY - - 6,815,852 - 6,352,686 - 6,352,686 (463,166) (7%) Total - - 6,815,852 - 6,352,686 - 6,352,686 (463,166) (7%) net cost $ - $ - $ 6,815,852 $ - $ 6,352,686 $ - $ 6,352,686 $ (463,166) (7%) HCBOC 051826 Pg. 235 122 Harnett County, North Carolina | Recommended Budget 2026-2027 non-dePartMental FunctIonal areaexpansion & other notes Transfers include: >Debt Service Fund - $17,000,000 >Harnett County Schools Debt Fund - $12,225,299 >Harnett County - $4,774,701 >Harnett County Schools Capital Reserve Fund - $2,421,528 >Capital Maintenance as identified in Capital Improvements Program - $1,400,000 >Capital Outlay - $1,021,528 >Parks & Recreation Capital Reserve Fund - $300,000 >Park Projects as identified in Capital Improvements Program - $200,000 >Greenway Fund - $100,000 >Sheriff’s Capital Reserve Fund - $325,000 Transfers to debt and capital Improvements Transfers are made to special revenue funds to meet statutory obligations, such as the transfer to the Revaluation Fund, to meet debt obligations and to fund future capital needs. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses INTERFUND / BUDGETARY 18,017,337 17,930,228 15,860,281 - 20,046,528 - 20,046,528 4,186,247 26% Total 18,017,337 17,930,228 15,860,281 - 20,046,528 - 20,046,528 4,186,247 26% net cost $ 18,017,337 $ 17,930,228 $ 15,860,281 $ - $ 20,046,528 $ - $ 20,046,528 $ 4,186,247 26% HCBOC 051826 Pg. 236 Enterprise Funds HCBOC 051826 Pg. 237 124 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse FundsHarnett Regional Water Fund Summary The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES 1,297,115 10,795 800,000 850,000 850,000 - 850,000 50,000 6% ENTERPRISE CHARGES 2,448,342 2,766,468 2,418,000 2,642,000 2,642,000 - 2,642,000 224,000 9% FACILITY FEES 47,630,099 49,456,511 47,000,000 48,700,000 49,587,500 - 49,587,500 2,587,500 6% MISCELLANEOUS INCOME 1,030,389 28,463,494 416,909 525,000 525,000 - 525,000 108,091 26% INTERFUND / BUDGETARY - - 6,371,491 - - - - (6,371,491) (100%) Total 52,405,945 80,697,268 57,006,400 52,717,000 53,604,500 - 53,604,500 (3,401,900) (6%) expenses SALARIES & BENEFITS 9,899,089 15,811,960 12,586,524 12,612,251 12,829,620 490,591 13,320,211 733,687 6% PROFESSIONAL SERVICES 519,520 577,354 1,899,245 1,505,610 1,505,610 - 1,505,610 (393,635) (21%) SUPPLIES & MATERIALS 6,306,537 7,137,248 9,443,765 9,814,950 9,679,950 90,000 9,769,950 326,185 3% CURRENT SERVICES 11,789,354 13,255,077 15,632,842 16,481,281 16,556,281 - 16,556,281 923,439 6% FIXED CHARGES 18,661,638 19,618,379 5,638,666 5,711,826 5,957,886 - 5,957,886 319,220 6% CAPITAL OUTLAY 1,778,706 2,737 1,220,103 2,063,393 568,981 1,397,891 1,966,872 746,769 61% NON-CAPITALIZED ASSETS 109,512 154,780 241,875 289,470 263,470 26,000 289,470 47,595 20% INTERFUND / BUDGETARY 5,099,661 4,431,507 10,343,380 4,238,219 4,238,220 - 4,238,220 (6,105,160) (59%) Total 54,164,017 60,989,042 57,006,400 52,717,000 51,600,018 2,004,482 53,604,500 (3,401,900) (6%) net cost $ 1,758,072 $ (19,708,226) $ - $ - $ (2,004,482) $ 2,004,482 $ - $ - -% HCBOC 051826 Pg. 238 Harnett County, North Carolina | Recommended Budget 2026-2027 125 enterPrIse FundsHarnett Regional Water Fund Revenue Revenue: FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended SERVICE CHARGES - INVEST EARNINGS 1,297,115 10,795 800,000 850,000 - 850,000 ENTR CHARGES - OTHER SERVICES 909,600 1,169,820 950,000 1,100,000 - 1,100,000 ENTR CHARGES - RETURNED CHECK 19,900 22,298 18,000 22,000 - 22,000 ENTR CHARGES - PENALTIES 1,518,842 1,574,350 1,450,000 1,520,000 - 1,520,000 FACILITY FEES - WATER 30,829,243 31,709,903 30,400,000 32,350,000 - 32,350,000 FACILITY FEES - SEWER 15,619,277 16,589,413 15,500,000 16,137,500 - 16,137,500 FACILITY FEES - ENERGY 1,181,579 1,157,195 1,100,000 1,100,000 - 1,100,000 SALE OF ASSETS 146,152 44,560 48,655 - - - GAIN/LOSS ON ASSETS - 3,228 - - - - CONTRIBUTIONS AND DONATIONS - 27,597,848 - - - - INSURANCE SETTLEMENT 19,056 122,416 3,254 - - - LEASE / RENT 211,949 232,245 205,000 205,000 - 205,000 OTHER REVENUE 653,232 463,197 160,000 320,000 - 320,000 TRANSFERS FROM - CAPITAL PROJECT - - 820,929 - - - FUND BALANCE APPROPRIATED - - 5,550,562 - - - Total Revenue $ 52,405,945 $ 80,697,268 $ 57,006,400 $ 53,604,500 $ - $ 53,604,500 HCBOC 051826 Pg. 239 126 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse Fundsexpansion & other notes Fund capital costs for two replacement vehicles at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses and upfit costs to replace two trucks with the Administration Division. The vehicles have excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $146,500. Harnett Regional Water – Administration The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 2,798,638 4,972,258 3,327,750 3,039,415 3,130,395 - 3,130,395 (197,355) (6%) PROFESSIONAL SERVICES 252,266 144,569 647,245 505,000 505,000 - 505,000 (142,245) (22%) SUPPLIES & MATERIALS 515,549 1,069,630 1,418,208 1,704,275 1,689,275 15,000 1,704,275 286,067 20% CURRENT SERVICES 449,126 420,408 602,140 797,884 827,884 - 827,884 225,744 37% FIXED CHARGES 16,573,427 16,980,599 2,634,410 2,623,992 2,749,488 - 2,749,488 115,078 4% CAPITAL OUTLAY 326,813 2,737 142,042 797,002 568,981 131,500 700,481 558,439 393% NON-CAPITALIZED ASSETS 4,235 26,027 41,000 80,300 80,300 - 80,300 39,300 96% INTERFUND / BUDGETARY 5,099,661 4,431,507 10,343,380 4,238,219 4,238,220 - 4,238,220 (6,105,160) (59%) Total 26,019,715 28,047,735 19,156,175 13,786,087 13,789,543 146,500 13,936,043 (5,220,132) (27%) net cost $ 26,019,715 $ 28,047,735 $ 19,156,175 $ 13,786,087 $ 13,789,543 $ 146,500 $ 13,936,043 $ (5,220,132) (27%) HCBOC 051826 Pg. 240 Harnett County, North Carolina | Recommended Budget 2026-2027 127 enterPrIse Fundsexpansion & other notes Fund capital costs for the purchase of three new generators and two replacement sewer cameras at Harnett Regional Water (HRW) located at 700 mcKinney Parkway, Lillington: Provide funding for capital expenses to purchase three backup generators at sewer lift stations (SLS) #123, #126, and #133. New permanent stand-by generators at these three sewer lift stations will ensure reliable sewer service will continue in the event of power outages in these areas. New sewer inspection cameras are needed to maintain the department’s ability to locate and diagnose sewer backups and structural failures. Net Cost: $178,794. Fund capital costs for three replacement vehicles at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses and upfit costs to replace three trucks with the Sewer Collections Division. The vehicles have excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $236,417. Harnett Regional Water – Sewer collections The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,305,948 2,185,433 1,699,193 1,548,546 1,697,617 - 1,697,617 (1,576) (0%) PROFESSIONAL SERVICES 39,829 - 189,500 185,000 185,000 - 185,000 (4,500) (2%) SUPPLIES & MATERIALS 738,669 667,476 1,159,750 948,000 925,500 22,500 948,000 (211,750) (18%) CURRENT SERVICES 2,437,744 2,921,027 3,040,590 3,399,874 3,399,874 - 3,399,874 359,284 12% FIXED CHARGES 187,931 249,078 306,238 311,977 343,947 - 343,947 37,709 12% CAPITAL OUTLAY 427,553 - 328,461 392,711 - 392,711 392,711 64,250 20% NON-CAPITALIZED ASSETS 11,125 7,243 27,000 17,700 17,700 - 17,700 (9,300) (34%) Total 5,148,799 6,030,257 6,750,732 6,803,808 6,569,638 415,211 6,984,849 234,117 3% net cost $ 5,148,799 $ 6,030,257 $ 6,750,732 $ 6,803,808 $ 6,569,638 $ 415,211 $ 6,984,849 $ 234,117 3% HCBOC 051826 Pg. 241 128 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse Fundsexpansion & other notes Fund three full-time employees and operating costs to support Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for two Distribution System Technician Trainee (grade 17), one Distribution System Crew Leader (grade 22), and one Sr Utility Locate Technician (grade 19) positions and operating expenses, such as computers, uniforms and equipment. The new positions are requested to address service demand driven by County growth and to reduce customer wait times for infrastructure connections. The new Sr Utility Locate Technician will manage the daily field workflow of NC811 locate tickets, ensuring the County meets statutory requirements for water and sewer marking. These roles will facilitate the formation of a fourth service crew dedicated to water and sewer taps. Net Cost: $288,724. Fund five reclassifications to support Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding to reclassify the SCADA Technician position (grade 23) to Senior Electrical & Instrumentation Technician (grade 25), Senior Maintenance Worker (grade 15) to Grounds Maintenance Tech II (grade 17), two Maintenance Workers (grade 13) to Grounds Maintenance Tech I (grade 15), and Utility Data Specialist (grade 25) to Utility Asset Management Supervisor (grade 27). The reclassifications are to align with expanded duties, supervisory responsibilities, and internal equity standards. For SCADA Technician (Grade 23) to Senior Electrical & Instrumentation Technician (grade 25) Utility Data Specialist (Grade 25) to Utility Asset Management Supervisor (grade 27), these reclassifications reflect a significant shift from technical execution to high-level management and fiscal oversight. For Senior Maintenance Worker (grade 15) to Grounds Maintenance Tech II (grade 17) and two Maintenance Workers (grade 13) to Grounds Maintenance Tech I (grade 15), these reclassifications are requested to establish internal equity across county departments. These reclassifications address the growth in technical and supervisory demands within Harnett Regional Water. Net Cost: $29,784. Harnett Regional Water – Water distribution The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,716,747 2,163,549 2,262,879 2,545,396 2,490,784 335,969 2,826,753 563,874 25% PROFESSIONAL SERVICES 74,673 65,447 500,000 352,500 352,500 - 352,500 (147,500) (30%) SUPPLIES & MATERIALS 903,096 978,413 1,589,200 1,625,400 1,587,900 37,500 1,625,400 36,200 2% CURRENT SERVICES 2,466,647 3,135,833 3,729,219 3,721,614 3,821,614 - 3,821,614 92,395 2% FIXED CHARGES 366,170 397,565 387,836 408,379 428,021 - 428,021 40,185 10% CAPITAL OUTLAY 706,341 - 512,100 778,780 - 778,780 778,780 266,680 52% NON-CAPITALIZED ASSETS 68,198 65,105 73,715 79,700 53,700 26,000 79,700 5,985 8% Total 6,301,872 6,805,912 9,054,949 9,511,769 8,734,519 1,178,249 9,912,768 857,819 9% net cost $ 6,301,872 $ 6,805,912 $ 9,054,949 $ 9,511,769 $ 8,734,519 $ 1,178,249 $ 9,912,768 $ 857,819 9% HCBOC 051826 Pg. 242 Harnett County, North Carolina | Recommended Budget 2026-2027 129 enterPrIse FundsFund two special salary adjustments to support Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for a 5% salary adjustment for the Utility Maintenance Supervisor (grade 27) and a 10% salary adjustment for the Distribution and Collections Supervisor (grade 25). The request for salary adjustments is to maintain appropriate supervisory pay differentials, recognize expanded regulatory responsibilities (ORC), and compensate for drastic growth in managerial scope. Net Cost: $17,461. Fund capital costs for three new and three replacement vehicles at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses to purchase a service truck, a locate truck, and a dump truck for the new requested crew and to replace three trucks with the Water Distribution Division. The vehicles have excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $459,280. Fund capital costs for new and replacement equipment at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses to purchase a new mini excavator, two tandem trailers, a vac trailer, two air compressors, and a replacement mini excavator. The new equipment is needed to enhance the Distribution Division’s capacity to manage growth, reduce service backlogs, and improve the efficiency of infrastructure repairs. Net Cost: $383,000. HCBOC 051826 Pg. 243 130 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse Fundsexpansion & other notes Fund two full-time employees and operating costs to support Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for one Water Treatment Plant Trainee (grade 20) and one Assistant Laboratory Analyst (grade 19) and operating expenses, such as computers, uniforms and equipment. The Water Treatment Plant division operates with only one employee per shift. For the safety of personnel, a second Water Treatment Plant Trainee is needed to provide immediate assistance and coordination in the event of an accident, medical emergency, or facility failure. Hiring at the Trainee level allows the department to develop a pipeline of certified operators. The Laboratory Analyst position is needed because the county’s two primary Lab Analysts are nearing retirement— one is eligible immediately and the other within five years. This position is critical to facilitate knowledge transfer and ensure the County is not left without certified laboratory expertise. Net Cost: $149,019. Harnett Regional Water – Water Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,589,359 2,410,780 2,022,500 2,172,365 2,188,138 149,019 2,337,157 314,657 16% PROFESSIONAL SERVICES 66,542 282,641 394,500 350,000 350,000 -350,000 (44,500)(11%) SUPPLIES & MATERIALS 3,407,631 3,636,361 4,082,295 4,354,800 4,309,800 -4,309,800 227,505 6% CURRENT SERVICES 3,262,761 4,013,313 4,503,403 4,605,956 4,605,956 -4,605,956 102,553 2% FIXED CHARGES 695,442 751,708 836,317 885,807 913,621 -913,621 77,304 9% CAPITAL OUTLAY 63,723 ---- ----% NON-CAPITALIZED ASSETS 9,713 24,463 29,960 47,070 47,070 -47,070 17,110 57% Total 9,095,171 11,119,266 11,868,975 12,415,998 12,414,585 149,019 12,563,604 694,629 6% net cost $ 9,095,171 $ 11,119,266 $ 11,868,975 $ 12,415,998 $ 12,414,585 $ 149,019 $ 12,563,604 $ 694,629 6% HCBOC 051826 Pg. 244 Harnett County, North Carolina | Recommended Budget 2026-2027 131 enterPrIse Fundsexpansion & other notes Fund capital costs for one replacement vehicle at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses and upfit costs to replace a truck at the North Harnett Wastewater Treatment Plant. The vehicle has excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $54,700. Fund a reclassification to support Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding to reclassify the Plant Maintenance Technician IV position (grade 22) to Senior Plant Maintenance Technician (grade 23). The reclassification is requested to align the position’s classification with its expanded supervisory duties, budgetary responsibilities, and specialized technical oversight. As Harnett Regional Water’s infrastructure has expanded, the technical complexity and volume of responsibilities for this role have grown. Net Cost: $5,603. Harnett Regional Water – north Harnett Wastewater Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,163,445 1,781,087 1,514,000 1,528,018 1,563,345 5,603 1,568,948 54,948 4% PROFESSIONAL SERVICES 45,325 51,567 80,500 68,110 68,110 - 68,110 (12,390) (15%) SUPPLIES & MATERIALS 451,119 479,463 753,462 701,325 693,825 7,500 701,325 (52,137) (7%) CURRENT SERVICES 1,619,879 1,323,324 1,702,150 1,947,937 1,892,937 - 1,892,937 190,787 11% FIXED CHARGES 427,645 648,426 836,026 874,985 900,623 - 900,623 64,597 8% CAPITAL OUTLAY 67,109 - 86,400 47,200 - 47,200 47,200 (39,200) (45%) NON-CAPITALIZED ASSETS 11,243 14,343 29,500 28,500 28,500 - 28,500 (1,000) (3%) Total 3,785,765 4,298,210 5,002,038 5,196,075 5,147,340 60,303 5,207,643 205,605 4% net cost $ 3,785,765 $ 4,298,210 $ 5,002,038 $ 5,196,075 $ 5,147,340 $ 60,303 $ 5,207,643 $ 205,605 4% HCBOC 051826 Pg. 245 132 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse Fundsexpansion & other notes Fund capital costs for one replacement vehicle at Harnett Regional Water (HRW) located at 312 W duncan Street, Lillington: Provide funding for capital expenses and upfit costs to replace a truck at the South Harnett Wastewater Treatment Plant. The vehicle has excessive miles and maintenance issues. The mission of HRW is to provide the highest quality of water and wastewater services to the citizens of Harnett County. To provide this type of service, staff must be provided with safe and reliable vehicles. Net Cost: $55,200. Harnett Regional Water – South Harnett Wastewater Treatment Plant The mission of Harnett Regional Water is to provide the highest quality of water and wastewater services to the citizens of Harnett County and the surrounding region at the most economical cost while promoting conservation and protecting the environment. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 1,249,228 2,215,067 1,661,753 1,670,697 1,634,751 - 1,634,751 (27,002) (2%) PROFESSIONAL SERVICES 40,885 33,130 87,500 45,000 45,000 - 45,000 (42,500) (49%) SUPPLIES & MATERIALS 290,473 305,905 440,850 481,150 473,650 7,500 481,150 40,300 9% CURRENT SERVICES 1,553,197 1,441,172 2,055,340 2,008,016 2,008,016 - 2,008,016 (47,324) (2%) FIXED CHARGES 411,023 591,003 637,839 606,686 622,186 - 622,186 (15,653) (2%) CAPITAL OUTLAY 187,167 - 151,100 47,700 - 47,700 47,700 (103,400) (68%) NON-CAPITALIZED ASSETS 4,998 17,599 40,700 36,200 36,200 - 36,200 (4,500) (11%) Total 3,736,971 4,603,876 5,075,082 4,895,449 4,819,803 55,200 4,875,003 (200,079) (4%) net cost $ 3,736,971 $ 4,603,876 $ 5,075,082 $ 4,895,449 $ 4,819,803 $ 55,200 $ 4,875,003 $ (200,079) (4%) HCBOC 051826 Pg. 246 Harnett County, North Carolina | Recommended Budget 2026-2027 133 enterPrIse FundsHarnett Regional Water – Retiree Insurance The Harnett Regional Water (HRW) Retiree Health Insurance Fund is used to account for revenues and expenses associated with post-employment medical benefits and Medicare supplement reimbursements for eligible HRW county retirees as directed by the County’s Personnel Ordinance. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec expenses SALARIES & BENEFITS 75,724 83,786 98,449 107,814 124,590 - 124,590 26,141 27% Total 75,724 83,786 98,449 107,814 124,590 - 124,590 26,141 27% net cost $ 75,724 $ 83,786 $ 98,449 $ 107,814 $ 124,590 $ - $ 124,590 $ 26,141 27% HCBOC 051826 Pg. 247 134 Harnett County, North Carolina | Recommended Budget 2026-2027 enterPrIse Fundsexpansion & other notes Fund a salary adjustment to support Solid Waste located at 1086 Poplar drive, Spring Lake: Provide funding for a 10% salary adjustment for a Solid Waste Crew Leader at Anderson Creek Landfill. The role at Anderson Creek has evolved to require significant autonomy and a dual focus on field operations and administrative management. A 10% adjustment is necessary to bring this position to the appropriate job rate. This increase accounts for the increased responsibility and regulatory risk management. Net Cost: $6,869. Solid Waste Fund It is the mission of the Harnett County Solid Waste Department to be an innovative and responsive organization that aggressively provides environmentally sound and fiscally responsible waste management all while educating the public on responsible long term waste management practices and systems. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TAXES - AD VALOREM - - - 375,000 - - - - -% RESTRICTED REVENUE 418,366 453,884 375,000 - 375,000 - 375,000 - -% SERVICE CHARGES 8,173 7,594 - - - - - - -% ENTERPRISE CHARGES 3,472,432 3,709,664 3,846,373 3,846,373 4,014,000 - 4,014,000 167,627 4% FACILITY FEES 4,919,568 5,084,523 4,983,554 4,983,554 5,422,210 - 5,422,210 438,656 9% MISCELLANEOUS INCOME 109,717 76,388 143,511 100,000 100,000 - 100,000 (43,511) (30%) Total 8,928,256 9,332,053 9,348,438 9,304,927 9,911,210 - 9,911,210 562,772 6% expenses SALARIES & BENEFITS 1,298,524 1,969,852 1,736,113 78,300 1,784,775 6,869 1,791,644 55,531 3% PROFESSIONAL SERVICES 147,696 124,973 229,000 250,000 250,000 - 250,000 21,000 9% SUPPLIES & MATERIALS 153,421 207,804 536,155 542,817 476,072 - 476,072 (60,083) (11%) CURRENT SERVICES 1,154,811 1,233,868 1,061,800 1,086,486 1,094,738 - 1,094,738 32,938 3% FIXED CHARGES 4,733,695 5,641,429 5,329,551 5,292,823 5,757,146 - 5,757,146 427,595 8% CAPITAL OUTLAY - 26 50,711 - - - - (50,711) (100%) NON-CAPITALIZED ASSETS 9,341 16,027 17,142 16,735 16,735 - 16,735 (407) (2%) INTERFUND / BUDGETARY 1,636,229 841,513 387,966 - 524,875 - 524,875 136,909 35% Total 9,133,717 10,035,492 9,348,438 7,267,161 9,904,341 6,869 9,911,210 562,772 6% net cost $ 205,461 $ 703,439 $ - $ (2,037,766) $ (6,869) $ 6,869 $ - $ - -% HCBOC 051826 Pg. 248 Harnett County, North Carolina | Recommended Budget 2026-2027 135 enterPrIse FundsSolid Waste Revenues Revenue: FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended RESTRICTED - STATE 418,366 453,884 375,000 375,000 - 375,000 SERVICE CHARGES - INDIRECT COST - 6,858 - - - - SERVICE CHARGES - INVEST EARNINGS 8,173 736 - - - - ENTR CHARGES - OTHER SERVICES 3,458,307 3,693,989 3,832,373 4,000,000 - 4,000,000 ENTR CHARGES - SPECIAL CHARGES 14,125 15,600 14,000 14,000 - 14,000 ENTR CHARGES - RETURNED CHECK - 75 - - - - FACILITY FEES - SW - CURRENT 4,886,580 5,043,736 4,950,554 5,387,210 - 5,387,210 FACILITY FEES - SW - PRIOR 32,988 40,787 33,000 35,000 - 35,000 SALE OF MATERIALS AND SCRAP 109,253 75,136 100,000 100,000 - 100,000 SALE OF ASSETS - - 43,511 - - - INSURANCE SETTLEMENT - 837 - - - - OTHER REVENUE 464 415 - - - - Total Revenue $ 8,928,256 $ 9,332,053 $ 9,348,438 $ 9,911,210 $ - $ 9,911,210 HCBOC 051826 Pg. 249 enterPrIse Funds136 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 250 Other Funds HCBOC 051826 Pg. 251 138 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes $1,400,000 to fund the CIP school maintenance fund. capital Reserve Funds Capital Reserve Funds account for financial resources that are earmarked for future capital needs. Board of education capital Reserve This fund accounts for the expenditures and revenues directly associated with the capital purchases of the Harnett County Schools. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - GENERAL 2,453,056 1,431,528 - - 2,421,528 - 2,421,528 2,421,528 -% TRANSFERS FROM - CAPITAL PROJECT - - 6,727,590 - - - - (6,727,590) (100%) FUND BALANCE APPROPRIATED - - 4,369,247 - - - - (4,369,247) (100%) Total 2,453,056 1,431,528 11,096,837 - 2,421,528 - 2,421,528 (8,675,309) (78%) expenses CAPITAL OUTLAY 568,773 - 8,896,837 - 1,021,528 - 1,021,528 (7,875,309) (89%) EDUCATION 1,246,526 - 2,200,000 - 1,400,000 - 1,400,000 (800,000) (36%) Total 1,815,299 - 11,096,837 - 2,421,528 - 2,421,528 (8,675,309) (78%) net cost $ (637,757) $ (1,431,528) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 252 Harnett County, North Carolina | Recommended Budget 2026-2027 139 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes $1,648,081 to fund the Miriello Renovation project, which was approved in the FY 2027-2033 Capital Improvements Plan. central carolina community college capital Reserve This fund accounts for the expenditures and revenues directly associated with the capital purchases of Central Carolina Community College. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - GENERAL 589,000 589,000 - - - 589,000 589,000 589,000 -% TRANSFERS FROM - CAPITAL RESERVE 210,000 - 350,000 - - - - (350,000) (100%) FUND BALANCE APPROPRIATED - - 589,000 - 1,648,081 1,059,081 2,707,162 2,118,162 360% Total 799,000 589,000 939,000 - 1,648,081 1,648,081 3,296,162 2,357,162 251% expenses CAPITAL OUTLAY - - 350,000 - - - - (350,000) (100%) EDUCATION - 231,725 589,000 - 1,648,081 1,648,081 3,296,162 2,707,162 460% Total - 231,725 939,000 - 1,648,081 1,648,081 3,296,162 2,357,162 251% net cost $ (799,000) $ (357,275) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 253 140 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundseconomic development capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Economic Department. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS 3,000,000 94,850 - - - - - - -% OTHER REVENUE - 3,250 - - - - - - -% TRANSFERS FROM - GENERAL - 100,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 598,233 - - - - (598,233) (100%) Total 3,000,000 198,100 598,233 - - - - (598,233) (100%) expenses PROFESSIONAL SERVICES 11,739 4,596,617 598,233 - - - - (598,233) (100%) CAPITAL OUTLAY - 2,820,615 - - - - - - -% Total 11,739 7,417,232 598,233 - - - - (598,233) (100%) net cost $ (2,988,261) $ 7,219,132 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 254 Harnett County, North Carolina | Recommended Budget 2026-2027 141 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes funding for the following capital items, which were approved in the FY 2027-2033 Capital Improvements Program: >Replacement of a Convalescent Transport Unit ($140,357) >Replacement of one Emergency Transport Units ($288,419) >Cardiac Monitors ($1,305,077) Due to supply chain issues, two Emergency Transport Units that were budgeted in FY 2026 will now be purchased in FY 2027. >Replacement of two Emergency Transport Units ($541,171) - estimated arrival July 2026 and May 2027 Due to delays, the County Morgue will now be constructed in FY 2027 ($396,100). emergency Services capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Emergency Services Department. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 184,470 - - - - - - - -% SERVICE CHARGES - INVEST EARNINGS 646,100 - - - - - - - -% SALE OF ASSETS 43,347 88,706 - - - - - - -% TRANSFERS FROM - GENERAL 1,100,000 850,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62% Total 1,973,917 938,706 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62% expenses CAPITAL OUTLAY 793,395 569,054 1,226,803 - 2,671,124 - 2,671,124 1,444,321 118% INTERFUND / BUDGETARY - - 423,155 - - - - (423,155) (100%) Total 793,395 569,054 1,649,958 - 2,671,124 - 2,671,124 1,021,166 62% net cost $ (1,180,522) $ (369,652) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 255 142 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes funding for the following capital items, which were approved in the FY 2027-2033 Capital Improvements Program: >Provides funding for the Highland Road Extension Project - grant match ($500,000) >Provides funding for feasibility studies for Emergency Services warehouse and additional office space, HARTS building expansion, and Parks & Recreation/Library at Anderson Creek Park ($250,000) General Government capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for various Harnett County departments (unless otherwise noted). Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS 3,501,773 7,022,353 462,245 - - - - (462,245) (100%) TRANSFERS FROM - GENERAL - 775,000 - - - - - - -% TRANSFERS FROM - SPECIAL REVENUE - 7,042,804 - - - - - - -% TRANSFERS FROM - CAPITAL PROJECT 71,187 34,806 - - - - - - -% FUND BALANCE APPROPRIATED - - 12,817,804 - 750,000 - 750,000 (12,067,804) (94%) Total 3,572,960 14,874,963 13,280,049 - 750,000 - 750,000 (12,530,049) (94%) expenses PROFESSIONAL SERVICES 274,570 117,218 500,245 - 750,000 - 750,000 249,755 50% SUPPLIES & MATERIALS 36,942 2,820 40,000 - - - - (40,000) (100%) CURRENT SERVICES 9,489 - - - - - - - -% FIXED CHARGES - 600 750,000 - - - - (750,000) (100%) CAPITAL OUTLAY 9,465 208,593 - - - - - - -% NON-CAPITALIZED ASSETS 25,229 21,070 22,000 - - - - (22,000) (100%) INTERFUND / BUDGETARY 210,000 5,113,232 11,967,804 - - - - (11,967,804) (100%) Total 565,695 5,463,533 13,280,049 - 750,000 - 750,000 (12,530,049) (94%) net cost $ (3,007,265) $ (9,411,430) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 256 Harnett County, North Carolina | Recommended Budget 2026-2027 143 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes $500,000 to fund various facilities’ maintenance projects. Facilities maintenance capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for improvements to Harnett County facilities. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 287,301 257,628 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS 1,000,000 500,000 - - - - - - -% TRANSFERS FROM - GENERAL 500,000 500,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 500,000 - 500,000 - 500,000 - -% Total 1,787,301 1,257,628 500,000 - 500,000 - 500,000 - -% expenses CURRENT SERVICES 750,819 389,561 500,000 - 500,000 - 500,000 - -% Total 750,819 389,561 500,000 - 500,000 - 500,000 - -% net cost $ (1,036,482) $ (868,067) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 257 144 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes $135,000 to fund vehicle purchases. The recommended funding: >Vehicle Camera System Replacement (27 vehicles) - $85,740 Harnett Area Rural Transit System (HARTS) capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for vehicles for HARTS. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - GENERAL -120,000 - - -----% TRANSFERS FROM - SPECIAL REVENUE -500,000 - - -----% FUND BALANCE APPROPRIATED - - 117,600 -220,740 -220,740 103,140 88% Total -620,000 117,600 -220,740 -220,740 103,140 88% expenses CAPITAL OUTLAY -112,899 111,400 -135,000 -135,000 23,600 21% NON-CAPITALIZED ASSETS --6,200 --85,740 85,740 79,540 1283% Total -112,899 117,600 -135,000 85,740 220,740 103,140 88% net cost $-$(507,101) $-$-$(85,740) $ 85,740 $-$--% HCBOC 051826 Pg. 258 Harnett County, North Carolina | Recommended Budget 2026-2027 145 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes $326,000 to fund the purchase of the Bookmobile. The Bookmobile is expected to be delivered in July 2027. Library capital Reserve This fund accounts for the expenditures and revenues directly associated with capital purchases for the Harnett County Public Library and branches. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - FEDERAL - - 200,000 - 100,000 - 100,000 (100,000) (50%) RESTRICTED - LOCAL 93,512 72,982 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS 60,422 50,000 - - - - - - -% FUND BALANCE APPROPRIATED - - 260,258 81,500 226,000 - 226,000 (34,258) (13%) Total 153,934 122,982 460,258 81,500 326,000 - 326,000 (134,258) (29%) expenses CURRENT SERVICES - 4,800 - - - - - - -% CAPITAL OUTLAY - - 460,258 81,500 326,000 - 326,000 (134,258) (29%) NON-CAPITALIZED ASSETS - 41,979 - - - - - - -% Total - 46,779 460,258 81,500 326,000 - 326,000 (134,258) (29%) net cost $ (153,934) $ (76,203) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 259 146 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes funding for the following capital items, which were approved in the FY 2027-2033 Capital Improvements Program: >Cape Fear Shiner Park Development Phase 2 ($336,821) >Greenway Allocation ($100,000) >Ballfield Lights Project ($235,000) Parks & Recreation capital Reserve This fund is used to account for the expenditures and revenues directly associated with capital purchases for improvements to the County’s parks and other recreation facilities. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS 939,400 500,000 - - - - - - -% OTHER REVENUE - 50,000 - - - - - - -% TRANSFERS FROM - GENERAL 331,000 1,300,000 - - 300,000 - 300,000 300,000 -% FUND BALANCE APPROPRIATED - - 1,377,513 - 371,821 - 371,821 (1,005,692) (73%) Total 1,270,400 1,850,000 1,377,513 - 671,821 - 671,821 (705,692) (51%) expenses PROFESSIONAL SERVICES 75,948 95,739 240,187 - - - - (240,187) (100%) SUPPLIES & MATERIALS 10,399 15,870 53,200 - - - - (53,200) (100%) CURRENT SERVICES 66,719 18,372 20,000 - - - - (20,000) (100%) FIXED CHARGES - - 2,580 - - - - (2,580) (100%) CAPITAL OUTLAY 23,381 - 160,612 - 235,000 - 235,000 74,388 46% NON-CAPITALIZED ASSETS 45,306 7,431 9,900 - - - - (9,900) (100%) INTERFUND / BUDGETARY 73,500 528,279 891,034 - 436,821 - 436,821 (454,213) (51%) Total 295,253 665,691 1,377,513 - 671,821 - 671,821 (705,692) (51%) net cost $ (975,147) $ (1,184,309) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 260 Harnett County, North Carolina | Recommended Budget 2026-2027 147 other Fundsexpansion & other notes capital Improvements Program Funding: The FY 2027 budget includes funding for capital items needed by the Sheriff’s Office. Sheriff’s capital Reserve This fund is used to account for the expenditures and revenues directly associated with the capital purchases for the Harnett County Sheriff’s. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS 724,700 650,000 400,000 - - - - (400,000) (100%) SALE OF ASSETS 21,856 55,587 - - - - - - -% INSURANCE SETTLEMENT 29,628 78,927 - - - - - - -% TRANSFERS FROM - GENERAL 874,700 650,000 224,700 - 325,000 - 325,000 100,300 45% FUND BALANCE APPROPRIATED - - 1,222,633 - - - - (1,222,633) (100%) Total 1,650,884 1,434,514 1,847,333 - 325,000 - 325,000 (1,522,333) (82%) expenses CAPITAL OUTLAY 1,470,709 633,647 1,847,333 750,000 - - - (1,847,333) (100%) INTERFUND / BUDGETARY - - - - 325,000 - 325,000 325,000 -% Total 1,470,709 633,647 1,847,333 750,000 325,000 - 325,000 (1,522,333) (82%) net cost $ (180,175) $ (800,867) $ - $ 750,000 $ - $ - $ - $ - -% HCBOC 051826 Pg. 261 148 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsSolid Waste Post closure Fund This fund is used to account for any necessary activity associated with maintenance and monitoring functions of the Dunn-Erwin and Anderson Creek municipal landfill facilities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - ENTERPRISE 251,591 251,591 251,591 - 400,000 - 400,000 148,409 59% Total 251,591 251,591 251,591 - 400,000 - 400,000 148,409 59% expenses PROFESSIONAL SERVICES - - 251,591 - 400,000 - 400,000 148,409 59% Total - - 251,591 - 400,000 - 400,000 148,409 59% net cost $ (251,591) $ (251,591) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 262 Harnett County, North Carolina | Recommended Budget 2026-2027 149 other FundsSolid Waste capital Reserve Fund This fund accounts for the expenditures and revenues directly associated with capital purchases for the Solid Waste enterprise fund. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - ENTERPRISE 1,233,188 443,272 - - - - - - -% FUND BALANCE APPROPRIATED - - 900,000 - - - - (900,000) (100%) Total 1,233,188 443,272 900,000 - - - - (900,000) (100%) expenses CAPITAL OUTLAY - - 900,000 - - - - (900,000) (100%) INTERFUND / BUDGETARY - 1,342,237 - - - - - - -% Total - 1,342,237 900,000 - - - - (900,000) (100%) net cost $ (1,233,188) $ 898,965 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 263 150 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsexpansion & other notes The recommended funding includes: >Provides funding for the hangar office upfit project, which is being carried over to FY 2027 ($25,000) >Provides funding for the new maintenance building, which is being carried over to FY 2027 ($55,000) Transportation capital Reserve This fund accounts for capital projects and purchases for Harnett Regional Jetport. Please refer to the Harnett County Approved 2027-2033 Capital Improvements Program document approved by the Harnett County Board of Commissioners for further details. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues OTHER REVENUE - 360 - - - - - - -% TRANSFERS FROM - GENERAL - - 435,000 - - - - (435,000) (100%) TRANSFERS FROM - CAPITAL PROJECT - 7 - - - - - - -% TRANSFERS FROM - CAPITAL RESERVE - - 80,000 - - - - (80,000) (100%) FUND BALANCE APPROPRIATED - - 150,000 - 80,000 - 80,000 (70,000) (47%) Total - 367 665,000 - 80,000 - 80,000 (585,000) (88%) expenses CAPITAL OUTLAY - - 665,000 - 80,000 - 80,000 (585,000) (88%) INTERFUND / BUDGETARY (6,000,000) - - - - - - - -% Total (6,000,000) - 665,000 - 80,000 - 80,000 (585,000) (88%) net cost $ (6,000,000) $ (367) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 264 Harnett County, North Carolina | Recommended Budget 2026-2027 151 other Fundsdebt Service Funds Debt Service funds account for the debt obligations of the County’s three major operating funds: General, Harnett Regional Water, and Solid Waste. General Government debt Service Fund This fund accounts for the expenditures and revenues directly associated with general government debt obligations of the County. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS 273,119 395,433 - - - - - - -% OTHER FINANCING SOURCES - - 3,000 - - - - (3,000) (100%) TRANSFERS FROM - GENERAL 4,897,823 4,774,701 4,814,482 4,774,701 4,774,701 - 4,774,701 (39,781) (1%) TRANSFERS FROM - SPECIAL REVENUE - - 98,091 - - - - (98,091) (100%) Total 5,170,942 5,170,134 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%) expenses DEBT SERVICE 4,894,323 4,780,590 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%) INTERFUND / BUDGETARY 18,561,508 - - - - - - - -% Total 23,455,831 4,780,590 4,915,573 4,774,701 4,774,701 - 4,774,701 (140,872) (3%) net cost $ 18,284,889 $ (389,544) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 265 152 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsBoard of education debt Service Fund This fund accounts for the expenditures and revenues directly associated with general government debt obligations of Harnett County Schools. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues ARTICLE 40 SALES TAX 3,133,017 3,236,402 2,415,182 2,415,182 2,415,182 - 2,415,182 - -% ARTICLE 42 SALES TAX 6,266,034 6,472,805 5,244,640 5,244,640 5,244,640 - 5,244,640 - -% ARTICLE 46 SALES TAX 4,300,749 4,739,134 3,122,285 3,122,285 3,122,285 - 3,122,285 - -% SERVICE CHARGES - INVEST EARNINGS 564,445 1,017,792 - - - - - - -% TRANSFERS FROM - GENERAL 6,102,177 6,225,299 6,225,299 6,225,299 12,225,299 - 12,225,299 6,000,000 96% TRANSFERS FROM - DEBT SERVICE 18,561,508 - - - - - - - -% FUND BALANCE APPROPRIATED - - 5,382,482 4,718,165 4,718,165 - 4,718,165 (664,317) (12%) Total 38,927,930 21,691,432 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24% expenses DEBT SERVICE 16,730,961 14,837,033 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24% Total 16,730,961 14,837,033 22,389,888 21,725,571 27,725,571 - 27,725,571 5,335,683 24% net cost $ (22,196,969) $ (6,854,399) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 266 Harnett County, North Carolina | Recommended Budget 2026-2027 153 other FundsHarnett Regional Water debt Service Fund This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Harnett Regional Water System and water and sewer districts. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - ENTERPRISE 4,441,495 4,333,807 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%) Total 4,441,495 4,333,807 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%) expenses DEBT SERVICE 4,437,494 (2,152,583) 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%) Total 4,437,494 (2,152,583) 4,271,889 - 4,238,220 - 4,238,220 (33,669) (1%) net cost $ (4,001) $ (6,486,390) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 267 154 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsSolid Waste debt Service Fund This fund accounts for the expenditures and revenues directly associated with the debt obligations of the Solid Waste Fund. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues TRANSFERS FROM - ENTERPRISE 151,450 146,650 136,375 - 124,875 - 124,875 (11,500) (8%) Total 151,450 146,650 136,375 - 124,875 - 124,875 (11,500) (8%) expenses DEBT SERVICE 144,450 (155,992) 136,375 - 124,875 - 124,875 (11,500) (8%) Total 144,450 (155,992) 136,375 - 124,875 - 124,875 (11,500) (8%) net cost $ (7,000) $ (302,642) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 268 Harnett County, North Carolina | Recommended Budget 2026-2027 155 other FundsInternal Service Funds Internal service funds account for the financing of goods and services provided by one County department to other County departments on a cost-reimbursement basis. dental Insurance Fund This fund is used to account for revenues and expenses of the County’s self-insured dental coverage for County employees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 570,910 547,247 650,000 - 655,000 - 655,000 5,000 1% Total 570,910 547,247 650,000 - 655,000 - 655,000 5,000 1% expenses FIXED CHARGES 461,935 525,062 650,000 - 655,000 - 655,000 5,000 1% Total 461,935 525,062 650,000 - 655,000 - 655,000 5,000 1% net cost $ (108,975) $ (22,185) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 269 156 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsemployee clinic Fund This fund accounts for the revenues and expenses of the Health Clinic operated for County employees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 186,445 170,340 251,784 - 276,351 - 276,351 24,567 10% Total 186,445 170,340 251,784 - 276,351 - 276,351 24,567 10% expenses SALARIES & BENEFITS 136,604 148,856 159,228 - 186,604 - 186,604 27,376 17% SUPPLIES & MATERIALS 36,938 39,084 51,300 48,150 48,150 - 48,150 (3,150) (6%) CURRENT SERVICES - 1,149 300 1,572 1,572 - 1,572 1,272 424% FIXED CHARGES 21,823 23,553 24,956 24,075 24,025 - 24,025 (931) (4%) NON-CAPITALIZED ASSETS - - 16,000 16,000 16,000 - 16,000 - -% Total 195,365 212,642 251,784 89,797 276,351 - 276,351 24,567 10% net cost $ 8,920 $ 42,302 $ - $ 89,797 $ - $ - $ - $ - -% HCBOC 051826 Pg. 270 Harnett County, North Carolina | Recommended Budget 2026-2027 157 other Fundsexpansion & other notes The FY 2027 budget includes funding for replacement vehicles at eight various departments: As part of the vehicle renewal program, eight vehicles from eight departments are recommended for replacement during FY 2027. Monthly payments from departments will begin July 1 2027. Fiscal year 2027 departments include: Information Technology, Inspections, Library, Facilities Maintenance, Department of Social Services, Tax, Development Services, and Parks & Recreation. The vehicles selected are part of an aged fleet, some with high miles, all past the powertrain warranty, which also skews resale values when sold on GovDeals (online auction platform). The replacement program has educated departments to monitor their fleet vehicles and be aware of annual mileage targets (12,000 miles per year). Also, selling vehicles at five years old with approximately 60,000 miles will minimize repairs and maximize resale value which is put back into the Fleet replacement fund. Net Cost: $278,460. Fund operating expenses to establish a service contract for Fleet Vehicle cleaning and Appearance maintenance Program: Provide funding to establish a formal service agreement with a local car wash to provide a routine cleaning and appearance maintenance program for approximately Fleet Replacement Fund This fund is used to account for the expenditures and revenues directly associated with vehicle replacements for General Fund departments, not including public safety. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 417,816 234,530 254,748 1,360,160 980,420 - 980,420 725,672 285% SERVICE CHARGES - INVEST EARNINGS - 200,000 50,000 - - - - (50,000) (100%) SALE OF ASSETS 22,360 35,289 27,776 12,000 12,000 - 12,000 (15,776) (57%) INSURANCE SETTLEMENT - 38,582 - - - - - - -% TRANSFERS FROM - CAPITAL RESERVE - - 5,585,815 - - - - (5,585,815) (100%) FUND BALANCE APPROPRIATED - - - - 2,075,694 - 2,075,694 2,075,694 -% Total 440,176 508,401 5,918,339 1,372,160 3,068,114 - 3,068,114 (2,850,225) (48%) expenses FIXED CHARGES - - 22,883 - - 7,500 7,500 (15,383) (67%) CAPITAL OUTLAY 531,943 609,710 5,857,958 2,773,822 2,782,154 278,460 3,060,614 (2,797,344) (48%) INTERFUND / BUDGETARY - - 37,498 - - - - (37,498) (100%) Total 531,943 609,710 5,918,339 2,773,822 2,782,154 285,960 3,068,114 (2,850,225) (48%) net cost $ 91,767 $ 101,309 $ - $ 1,401,662 $ (285,960) $ 285,960 $ - $ - -% HCBOC 051826 Pg. 271 158 Harnett County, North Carolina | Recommended Budget 2026-2027 other Funds90–100 County fleet vehicles. Most fleet units will receive one professional exterior wash per month at a discounted rate of $10. High-visibility field vehicles, such as those used for inspections, will be enrolled in an unlimited wash plan for $25/month. The agreement provides staff with full access to interior cleaning tools, including vacuums, air hoses, mat stations, and cleaning solutions. This program is expected to begin in January 2027. Net Cost: $7,500. HCBOC 051826 Pg. 272 Harnett County, North Carolina | Recommended Budget 2026-2027 159 other FundsFlexible Spending Fund This fund accounts for employee pre-tax contributions that are later reimbursed for eligible medical, dental, and childcare expenses. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 368,200 394,873 400,000 - 400,000 - 400,000 - -% Total 368,200 394,873 400,000 - 400,000 - 400,000 - -% expenses FIXED CHARGES 353,249 381,364 400,000 - 400,000 - 400,000 - -% Total 353,249 381,364 400,000 - 400,000 - 400,000 - -% net cost $ (14,951) $ (13,509) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 273 160 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsHealth Insurance Fund This fund is used to account for revenues and expenses of the county’s self-insured medical coverage for County employees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 11,495,417 13,693,393 13,800,000 14,368,564 14,368,564 - 14,368,564 568,564 4% RX REBATE - - - 2,500,000 2,500,000 - 2,500,000 2,500,000 -% OTHER REVENUE 1,449,860 1,135,939 - 2,000,000 2,000,000 - 2,000,000 2,000,000 -% FUND BALANCE APPROPRIATED - - 1,965,890 - - - - (1,965,890) (100%) Total 12,945,277 14,829,332 15,765,890 18,868,564 18,868,564 - 18,868,564 3,102,674 20% expenses PROFESSIONAL SERVICES 39,279 53,337 140,000 140,000 140,000 - 140,000 - -% CURRENT SERVICES 4,038 4,537 5,029 5,564 5,564 - 5,564 535 11% FIXED CHARGES 12,423,032 13,591,418 15,620,861 18,723,000 18,723,000 - 18,723,000 3,102,139 20% Total 12,466,349 13,649,292 15,765,890 18,868,564 18,868,564 - 18,868,564 3,102,674 20% net cost $ (478,928) $ (1,180,040) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 274 Harnett County, North Carolina | Recommended Budget 2026-2027 161 other FundsInformation Technology Fund This fund is used to account for the activity associated with the County’s information technology needs. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 221,493 7,282 166,000 166,000 166,000 - 166,000 - -% SERVICE CHARGES - INVEST EARNINGS 250,000 250,000 - - - - - - -% SALE OF ASSETS 20,481 19,629 10,000 10,000 10,000 - 10,000 - -% LEASE / RENT 947,466 1,034,619 972,790 1,102,900 1,102,900 - 1,102,900 130,110 13% OTHER REVENUE 727,436 2,328,195 2,809,750 2,942,170 2,942,170 - 2,942,170 132,420 5% TRANSFERS FROM - GENERAL 350,000 - 20,800 - - - - (20,800) (100%) FUND BALANCE APPROPRIATED - - 344,640 - - - - (344,640) (100%) Total 2,516,876 3,639,725 4,323,980 4,221,070 4,221,070 - 4,221,070 (102,910) (2%) expenses SUPPLIES & MATERIALS 1,191 846 20,000 20,000 20,000 - 20,000 - -% CURRENT SERVICES 435,034 513,108 586,680 655,940 655,940 - 655,940 69,260 12% FIXED CHARGES 1,046,865 1,850,607 2,234,600 2,286,230 2,286,230 - 2,286,230 51,630 2% CAPITAL OUTLAY - - 320,000 - - - - (320,000) (100%) NON-CAPITALIZED ASSETS 445,352 469,468 1,162,700 1,102,900 1,258,900 - 1,258,900 96,200 8% Total 1,928,442 2,834,029 4,323,980 4,065,070 4,221,070 - 4,221,070 (102,910) (2%) net cost $ (588,434) $ (805,696) $ - $ (156,000) $ - $ - $ - $ - -% HCBOC 051826 Pg. 275 162 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsRetiree Health Insurance Fund This fund is used to account for revenues and expenses of the County’s self-insured medical coverage for eligible County retirees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 1,303,629 1,387,725 1,500,000 - 1,500,000 - 1,500,000 - -% ENTR CHARGES - RETURNED CHECK 75 - - - - - - - -% Total 1,303,704 1,387,725 1,500,000 - 1,500,000 - 1,500,000 - -% expenses FIXED CHARGES 1,006,285 1,469,102 1,500,000 - 1,500,000 - 1,500,000 - -% Total 1,006,285 1,469,102 1,500,000 - 1,500,000 - 1,500,000 - -% net cost $ (297,419) $ 81,377 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 276 Harnett County, North Carolina | Recommended Budget 2026-2027 163 other FundsRisk management Fund This fund is used to account for revenues and expenses of the county’s self-insured risk management for County employees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 1,584,806 1,962,405 2,112,435 - 2,865,985 - 2,865,985 753,550 36% SERVICE CHARGES - INVEST EARNINGS 500,000 - - - - - - - -% OTHER REVENUE 3,847 - - - - - - - -% Total 2,088,653 1,962,405 2,112,435 - 2,865,985 - 2,865,985 753,550 36% expenses FIXED CHARGES 1,455,955 1,675,886 2,112,435 - 2,865,985 - 2,865,985 753,550 36% Total 1,455,955 1,675,886 2,112,435 - 2,865,985 - 2,865,985 753,550 36% net cost $ (632,698) $ (286,519) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 277 164 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsUnemployment Insurance Fund This fund accounts for funds set aside for unemployment claims against Harnett County processed through the NC Department of Commerce Division of Employment Security. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 93,116 82,944 250,000 - 250,000 - 250,000 - -% Total 93,116 82,944 250,000 - 250,000 - 250,000 - -% expenses SALARIES & BENEFITS 49,732 - 250,000 - 250,000 - 250,000 - -% Total 49,732 - 250,000 - 250,000 - 250,000 - -% net cost $ (43,384) $ (82,944) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 278 Harnett County, North Carolina | Recommended Budget 2026-2027 165 other FundsWorkers compensation Insurance Fund This fund is used to account for revenues and expenses of the county’s self-insured workers compensation for County employees. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 543,552 602,119 850,000 - 850,000 - 850,000 - -% FUND BALANCE APPROPRIATED - - 25,000 - 25,000 - 25,000 - -% Total 543,552 602,119 875,000 - 875,000 - 875,000 - -% expenses FIXED CHARGES 516,874 939,458 875,000 - 875,000 - 875,000 - -% Total 516,874 939,458 875,000 - 875,000 - 875,000 - -% net cost $ (26,678) $ 337,339 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 279 166 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsSpecial Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted for particular purposes. American Rescue Plan Funds This fund accounts for the funds received by the Federal government to manage the effects of the COVID-19 pandemic. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - FEDERAL 4,847,917 5,458,945 - - - - - - -% SERVICE CHARGES - INVEST EARNINGS 1,182,787 863,246 - - - - - - -% Total 6,030,704 6,322,191 - - - - - - -% expenses CAPITAL OUTLAY 1,571,309 - - - - - - - -% INTERFUND / BUDGETARY 3,276,608 7,542,804 - - - - - - -% Total 4,847,917 7,542,804 - - - - - - -% net cost $ (1,182,787) $ 1,220,613 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 280 Harnett County, North Carolina | Recommended Budget 2026-2027 167 other Fundsexpansion & other notes The FY 2027 budget includes funding for uniforms, safety supplies, technology equipment, and software upgrades at the Sheriff’s Office. Asset Forfeiture Fund This fund accounts for the revenues of assets seized as a result of criminal activity. These funds are forwarded to the County by the State for asset seizures that result from law enforcement efforts that the Harnett County Sheriff’s Office participated in. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues OTHER REVENUE 579,883 116,520 - - - - - - -% FUND BALANCE APPROPRIATED - - 828,050 185,000 185,000 - 185,000 (643,050) (78%) Total 579,883 116,520 828,050 185,000 185,000 - 185,000 (643,050) (78%) expenses SUPPLIES & MATERIALS - - 115,000 20,000 20,000 - 20,000 (95,000) (83%) CURRENT SERVICES - - 6,000 5,000 5,000 - 5,000 (1,000) (17%) FIXED CHARGES 7,144 39,270 235,500 30,000 30,000 - 30,000 (205,500) (87%) CAPITAL OUTLAY 171,566 37,264 151,909 100,000 100,000 - 100,000 (51,909) (34%) NON-CAPITALIZED ASSETS 61,519 224,642 221,550 30,000 30,000 - 30,000 (191,550) (86%) INTERFUND / BUDGETARY - - 98,091 - - - - (98,091) (100%) Total 240,229 301,176 828,050 185,000 185,000 - 185,000 (643,050) (78%) net cost $ (339,654) $ 184,656 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 281 168 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsAutomation enhancement & Preservation Fund This fund accounts for 10 percent of fees collected in the Register of Deeds Office. These funds are required by NC statutes to be set aside and used to finance expenditures to improve automation in the Register of Deeds Office. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - STATE - 4,714 - - - - - - -% SERVICE CHARGES - DEPARTMENTAL 76,017 119,281 75,000 85,000 85,000 - 85,000 10,000 13% SERVICE CHARGES - INVEST EARNINGS 163 189 - - - - - - -% FUND BALANCE APPROPRIATED - - 175,166 17,200 17,200 - 17,200 (157,966) (90%) Total 76,180 124,184 250,166 102,200 102,200 - 102,200 (147,966) (59%) expenses PROFESSIONAL SERVICES - 9,477 112,090 - - - - (112,090) (100%) FIXED CHARGES 114,749 - 138,076 102,200 102,200 - 102,200 (35,876) (26%) Total 114,749 9,477 250,166 102,200 102,200 - 102,200 (147,966) (59%) net cost $ 38,569 $ (114,707) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 282 Harnett County, North Carolina | Recommended Budget 2026-2027 169 other Fundsconcealed Weapons Fund This fund accounts for the proceeds of concealed weapon permits issued by the Harnett County Sheriff’s Office. These funds are used by the Harnett County Sheriff for law enforcement activities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 96,901 92,321 100,000 - 10,000 - 10,000 (90,000) (90%) Total 96,901 92,321 100,000 - 10,000 - 10,000 (90,000) (90%) expenses CURRENT SERVICES 93,915 91,601 100,000 - 10,000 - 10,000 (90,000) (90%) Total 93,915 91,601 100,000 - 10,000 - 10,000 (90,000) (90%) net cost $ (2,986) $ (720) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 283 170 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsemergency Response Planning Fund This fund accounts for the expenditures and revenues related to the County’s emergency response readiness for the Harris Nuclear Power Plant. Duke Energy provides an annual allocation for these activities. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues CONTRIBUTIONS AND DONATIONS 75,000 75,000 75,000 75,000 75,000 - 75,000 - -% FUND BALANCE APPROPRIATED - - 5,000 5,000 5,000 - 5,000 - -% Total 75,000 75,000 80,000 80,000 80,000 - 80,000 - -% expenses SALARIES & BENEFITS 48,101 56,200 58,804 5,000 64,900 - 64,900 6,096 10% SUPPLIES & MATERIALS 2,398 3,318 3,500 3,500 3,500 - 3,500 - -% CURRENT SERVICES - 2,623 - 3,600 3,600 - 3,600 3,600 -% FIXED CHARGES 16,146 15,500 15,700 8,000 8,000 - 8,000 (7,700) (49%) NON-CAPITALIZED ASSETS 557 5,084 1,996 - - - - (1,996) (100%) Total 67,202 82,725 80,000 20,100 80,000 - 80,000 - -% net cost $ (7,798) $ 7,725 $ - $ (59,900) $ - $ - $ - $ - -% HCBOC 051826 Pg. 284 Harnett County, North Carolina | Recommended Budget 2026-2027 171 other Fundsemergency Telephone Fund This fund accounts for the surcharge billed to telephone customers, the proceeds of which are restricted to expenses related to dispatching emergency (911) calls. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues 911 CHARGES 457,539 - 387,326 528,045 528,045 - 528,045 140,719 36% SERVICE CHARGES - INVEST EARNINGS - 3,600 - - - - - - -% TRANSFERS FROM - GENERAL 18,058 - - - - - - - -% FUND BALANCE APPROPRIATED - - 72,892 - - - - (72,892) (100%) Total 475,597 3,600 460,218 528,045 528,045 - 528,045 67,827 15% expenses SUPPLIES & MATERIALS 5,031 1,608 10,000 10,000 10,000 - 10,000 - -% CURRENT SERVICES 126,526 165,612 122,230 132,288 132,288 - 132,288 10,058 8% FIXED CHARGES 238,181 734,590 197,988 305,757 305,757 - 305,757 107,769 54% CAPITAL OUTLAY - - 110,000 40,000 40,000 - 40,000 (70,000) (64%) NON-CAPITALIZED ASSETS 1,879 324,739 20,000 40,000 40,000 - 40,000 20,000 100% Total 371,617 1,226,549 460,218 528,045 528,045 - 528,045 67,827 15% net cost $ (103,980) $ 1,222,949 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 285 172 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsFines & Forfeitures Fund This trust fund accounts for the collection and payment of legally restricted fines and forfeitures to the Harnett County Board of Education. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues OTHER REVENUE 119,500 282,525 350,000 - 300,000 - 300,000 (50,000) (14%) Total 119,500 282,525 350,000 - 300,000 - 300,000 (50,000) (14%) expenses CURRENT SERVICES 119,500 282,510 350,000 - 300,000 - 300,000 (50,000) (14%) Total 119,500 282,510 350,000 - 300,000 - 300,000 (50,000) (14%) net cost $ - $ (15) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 286 Harnett County, North Carolina | Recommended Budget 2026-2027 173 other FundsHousing Preservation Fund This fund accounts for the collection and payment of funds awarded by the US Department of Housing and Urban Development to assist with general repairs and rehabilitation services for very-low to low-income homeowners. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - FEDERAL 203 49,202 37,898 - - - - (37,898) (100%) Total 203 49,202 37,898 - - - - (37,898) (100%) expenses PROFESSIONAL SERVICES - 49,150 37,500 - - - - (37,500) (100%) CURRENT SERVICES 203 132 398 - - - - (398) (100%) Total 203 49,282 37,898 - - - - (37,898) (100%) net cost $ - $ 80 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 287 174 Harnett County, North Carolina | Recommended Budget 2026-2027 other Fundsoffice of State Budget and management (oSBm) Grant Fund This fund accounts for restricted grant funding passed through various entities from the NC Office of State Budget and Management (OSBM). Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - STATE 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%) Total 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%) expenses FIXED CHARGES 1,218,338 150,273 87,868 - - - - (87,868) (100%) CAPITAL OUTLAY - 160,300 4,305,700 - - - - (4,305,700) (100%) Total 1,218,338 310,573 4,393,568 - - - - (4,393,568) (100%) net cost $ - $ - $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 288 Harnett County, North Carolina | Recommended Budget 2026-2027 175 other Fundsopioid Settlement Fund This fund accounts for the restricted funds related to the Opioid settlement. These funds are restricted for their intended purpose under the funding terms. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - OTHER 1,748,390 977,513 322,550 - 253,576 - 253,576 (68,974) (21%) SERVICE CHARGES - INVEST EARNINGS 83,340 121,558 - - - - - - -% Total 1,831,730 1,099,071 322,550 - 253,576 - 253,576 (68,974) (21%) expenses SALARIES & BENEFITS 21,529 21,509 110,549 - 114,125 - 114,125 3,576 3% PROFESSIONAL SERVICES - - 21,000 - - - - (21,000) (100%) SUPPLIES & MATERIALS - 19,800 50,550 - - - - (50,550) (100%) CURRENT SERVICES - - 1,000 - - - - (1,000) (100%) FIXED CHARGES - 35,000 139,451 - 139,451 - 139,451 - -% Total 21,529 76,309 322,550 - 253,576 - 253,576 (68,974) (21%) net cost $ (1,810,201) $ (1,022,762) $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 289 176 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsRadio System Fund This fund accounts for the revenues charged to towns and emergency response agencies for use of the County’s emergency radio system. Funds are used to operate and maintain the radio system. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 378,216 349,122 382,524 375,076 375,076 - 375,076 (7,448) (2%) TRANSFERS FROM - GENERAL - 1,500 - - - - - - -% FUND BALANCE APPROPRIATED - - 26,523 51,625 51,625 - 51,625 25,102 95% Total 378,216 350,622 409,047 426,701 426,701 - 426,701 17,654 4% expenses PROFESSIONAL SERVICES 5,300 2,250 30,000 20,000 20,000 - 20,000 (10,000) (33%) SUPPLIES & MATERIALS - 19 3,500 3,500 3,500 - 3,500 - -% CURRENT SERVICES 128,699 86,590 180,100 141,725 141,725 - 141,725 (38,375) (21%) FIXED CHARGES 66,183 70,315 92,547 86,476 86,476 - 86,476 (6,071) (7%) CAPITAL OUTLAY 334,252 403,551 100,000 100,000 100,000 - 100,000 - -% NON-CAPITALIZED ASSETS - 179,850 2,900 75,000 75,000 - 75,000 72,100 2486% Total 534,434 742,575 409,047 426,701 426,701 - 426,701 17,654 4% net cost $ 156,218 $ 391,953 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 290 Harnett County, North Carolina | Recommended Budget 2026-2027 177 other FundsSheriff’s execution Fund This fund accounts for the execution revenue collected by the Sheriff’s Office, which is restricted for law enforcement purposes. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - DEPARTMENTAL 156,964 204,759 200,000 - 200,000 - 200,000 - -% Total 156,964 204,759 200,000 - 200,000 - 200,000 - -% expenses CURRENT SERVICES 156,964 204,759 200,000 - 200,000 - 200,000 - -% Total 156,964 204,759 200,000 - 200,000 - 200,000 - -% net cost $ - $ - $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 291 178 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsRevaluation Fund By law, the county is required to set aside annually a portion of the cost of the reappraisal of real property required by state law. This fund accounts for the transfer from the General Fund and the expenses associated with the reappraisal. Funds required for FY 2027 will be transferred early, and amounts will be reflected in FY 2026 Revised Budget. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues SERVICE CHARGES - INVEST EARNINGS - 1,000,000 - - - - - - -% TRANSFERS FROM - GENERAL 751,523 - - - - - - - -% FUND BALANCE APPROPRIATED - - 951,523 - 800,000 - 800,000 (151,523) (16%) Total 751,523 1,000,000 951,523 - 800,000 - 800,000 (151,523) (16%) expenses PROFESSIONAL SERVICES 368,691 1,176,764 951,523 - 800,000 - 800,000 (151,523) (16%) Total 368,691 1,176,764 951,523 - 800,000 - 800,000 (151,523) (16%) net cost $ (382,832) $ 176,764 $ - $ - $ - $ - $ - $ - -% HCBOC 051826 Pg. 292 Harnett County, North Carolina | Recommended Budget 2026-2027 179 other FundsSpecial districts Fund This fund accounts for the revenues of the County’s 18 fire and rescue districts and one special school district. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues AD VALOREM TAXES - REAL 11,945,293 12,734,050 13,878,045 19,273,281 19,273,281 (323,204) 18,950,077 5,072,032 37% AD VALOREM TAXES - MOTOR VEHICLE 1,539,561 1,822,126 1,775,248 2,029,240 2,029,240 (27,440) 2,001,800 226,552 13% AVTAXES - REAL DELINQUENT 37,592 61,868 45,708 29,683 29,683 - 29,683 (16,025) (35%) NC SALES TAX SPECIAL DISTRICTS 3,735,259 4,098,338 3,778,674 4,274,716 4,274,716 - 4,274,716 496,042 13% Total 17,257,705 18,716,382 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30% expenses CONTRACTS & GRANTS 17,910,231 18,738,032 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30% Total 17,910,231 18,738,032 19,477,675 25,606,920 25,606,920 (350,644) 25,256,276 5,778,601 30% net cost $ 652,526 $ 21,650 $ - $ - $ - $ - $ - $ - -% expansion & other notes The County Manager recommends the requested decrease in tax rate for one fire department. The decreases is detailed in the table below and recommended decrease is in red. The justifications for increases are as follows: >Dunn/Averasboro requested a -1.5-cent tax decrease, and the manager recommends a -1.5-cent tax decrease. The Averasboro School District is recommended at the same rate as current, 2 cents, which results in $576,103. HCBOC 051826 Pg. 293 180 Harnett County, North Carolina | Recommended Budget 2026-2027 other FundsSpecial districts Fund district FY 26 Rate FY 27 Req Rate FY 27 App Rate Total Revenue FY 26 Rate Produces Total Revenue FY 27 Rate Produces Increase Anderson Creek 0.110 0.110 0.110 2,592,749 2,592,749 - Angier/Black River 0.085 0.085 0.085 2,780,905 2,780,905 - Benhaven 0.120 0.120 0.120 2,311,438 2,311,438 - Banner 0.120 0.120 0.120 176,209 176,209 - Boone Trail 0.110 0.110 0.110 1,391,172 1,391,172 - Buies Creek 0.108 0.1075 0.1075 1,249,028 1,249,028 - Cape Fear 0.144 0.144 0.144 1,969 1,969 - Coats/Grove 0.110 0.110 0.110 1,348,751 1,348,751 - Crains Creek 0.110 0.110 0.110 130,372 130,372 - Cypress Pointe 0.095 0.095 0.095 112,836 112,836 - Duke 0.105 0.105 0.105 693,174 693,174 - dunn/Averasboro 0.110 0.095 0.095 3,032,605 2,681,961 (350,644) Flatbranch 0.130 0.130 0.130 958,254 958,254 - Flatwoods 0.120 0.120 0.120 202,246 202,246 - Godwin/Falcon 0.150 0.150 0.150 10,568 10,568 - Northwest Harnett 0.080 0.080 0.080 2,218,554 2,218,554 - Spout Springs 0.120 0.120 0.120 3,894,150 3,894,150 - Summerville-Bunnlevel 0.110 0.110 0.110 1,745,810 1,745,810 - West Area 0.130 0.130 0.130 118,619 118,619 - West Johnston 0.120 0.120 0.120 61,408 61,408 - Total Fire districts 25,030,817 24,680,173 (350,644) Averasboro School District 0.020 0.020 0.020 576,103 576,103 - HCBOC 051826 Pg. 294 Harnett County, North Carolina | Recommended Budget 2026-2027 181 other Fundsexpansion & other notes No county funding for Veterans Treatment Court is requested in FY 2027. Veterans Treatment court Fund This fund accounts for the revenues and expenses of the treatment court for veterans. Budget Summary FY 24 Actual FY 25 Actual FY 26 Revised FY 27 Total Requested FY 27 Recommended cont FY 27 Recommended exp FY 27 Total Recommended Recommended Variance Recommended % Inc/dec Revenues RESTRICTED - FEDERAL 116,052 391,110 1,218,888 - 287,121 - 287,121 (931,767) (76%) RESTRICTED - STATE 25,000 (21,933) - - - - - - -% CONTRIBUTIONS AND DONATIONS 15,571 40,735 25,240 - - - - (25,240) (100%) FUND BALANCE APPROPRIATED - - 73,907 - - - - (73,907) (100%) Total 156,623 409,912 1,318,035 - 287,121 - 287,121 (1,030,914) (78%) expenses SALARIES & BENEFITS 7,964 8,265 56,196 - 4,000 - 4,000 (52,196) (93%) PROFESSIONAL SERVICES 308,647 384,088 922,593 - 133,574 - 133,574 (789,019) (86%) SUPPLIES & MATERIALS 6,030 21,722 80,326 - 15,000 - 15,000 (65,326) (81%) CURRENT SERVICES 37,344 45,195 288,930 - 134,547 - 134,547 (154,383) (53%) FIXED CHARGES - 7,000 - - - - - - -% CONTRACTS & GRANTS - 10,894 - - - - - - -% Total 359,985 477,164 1,348,045 - 287,121 - 287,121 (1,060,924) (79%) net cost $ 203,362 $ 67,252 $ 30,010 $ - $ - $ - $ - $ (30,010) (100%) HCBOC 051826 Pg. 295 Glossary HCBOC 051826 Pg. 296 Harnett County, North Carolina | Recommended Budget 2026-2027 183 glossaryGlossary Account A basic component of the accounting ledger used to classify financial transactions that are similar in terms of a given frame of reference, such as purpose, object or source. Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent Ad Valorem Tax Commonly referred to as property taxes, Ad Valorem taxes are levied on both real and personal property according to the property’s valuation and the tax rate. Agency Fund A fund that is a type of Fiduciary Fund. Agency Funds are custodial in nature, used to account for funds held by the County for individuals, private organizations, other governmental units and other funds. Allocation A part of a lump-sum appropriation granted by the Board of Commissioners, which is designated for expenditure by function for specific organizational units and/or for special purposes, activities or objects. Amended Budget A budget that includes authorized changes by the Board of Commissioners to the original adopted budget. American Rescue Plan The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package or American Rescue Plan, is a 1.9 trillion economic stimulus bill passed by the Congress signed to speed up the country’s recovery from the economic and health effects of the COVID-19 pandemic and the ongoing recession. Annual Budget A budget covering a single fiscal year (e.g., July 1 - June 30). Annual comprehensive Financial Report The official annual financial report of a county. This report summarizes and discloses the financial activity of a county and its component units for the fiscal year. The Finance Department produces this document. Annualize Taking changes that occurred mid-year and calculating their cost for a full year for the purpose of preparing an annual budget. Amortization (1) The gradual reduction of a debt by means of equal periodic payments sufficient to meet current interest and liquidate the debt at maturity. (2) The process of spreading the costs of an intangible asset over the expected useful life of the asset. (3) The deduction of capital expenses over a specific period of time. Similar to depreciation, it is a method of measuring the “consumption” of the value of long-term assets like equipment and buildings. Appropriated Fund Balance Amount of fund balance designated as revenue for a given fiscal year. HCBOC 051826 Pg. 297 184 Harnett County, North Carolina | Recommended Budget 2026-2027 glossaryAppropriation The amount of money earmarked for a projected expense legally authorized by the Board of Commissioners. Asset: Resources owned or held by a government that have monetary value. Approved Budget The budget document formally approved by the Board of Commissioners after the required public hearing and deliberations on the Recommended Budget. This document sets forth authorized expenditures and the means of financing those expenditures. The approved budget is also referred to as the adopted budget. Assessed Valuation The valuation set by the County for real estate and certain personal property as a basis for levying property taxes. Assessment The process of determining the value of real and personal property for taxation purposes. Asset A resource owned or held by a government which has monetary value. Audit The examination of some or all of the following items: documents, records, reports, systems of internal control, accounting procedures, and other evidence, for one or more of the following purposes: (a) determining the propriety, legality, and mathematical accuracy of proposed or completed transactions; (b) ascertaining whether all transactions have been recorded; and (c) determining whether transactions are accurately recorded in the accounts and in the statements drawn therefrom in accordance with accepted accounting principles. Authorized Positions Employee positions that are authorized in the adopted budget to be filled during the year. Balanced Budget A budget in which planned revenues are equal to planned expenditures. All county budgets are required by the State of North Carolina to be balanced. Benefits Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government’s share of costs for Social Security, retirement, and medical and life insurance plans. Bond A long-term I.O.U. or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects. Bond Premium Additional amount of money an investor is willing to pay for a bond due to its rate of return. The investor is willing to pay more than the par value of the bond because it has a higher yield. Bond Rating The level of credit risk as evaluated by a bond rating agency associated with the County’s bond issue. A bond rating ranges from AAA, the highest possible, to D, or default. The higher the County’s bond rating, the lower the interest rate to the County on projects financed with bonds. Bond Refinancing The payoff and re-issuance of bonds to obtain better interest rates and/ or bond terms. HCBOC 051826 Pg. 298 Harnett County, North Carolina | Recommended Budget 2026-2027 185 glossaryBudget A plan of financial activity for a specified period of time (fiscal year) indicating all planned revenues and expenses for the budget period. Budget calendar The schedule of key dates that a government follows in the preparation and adoption of the budget. Budget document A formal document presented to the Board of Commissioners containing the County’s financial plan for a fiscal year. The budget document is presented in two phases – preliminary and final. The final budget document reflects the budget as adopted by the Board of Commissioners. Budget manual Instructions for each annual budget process to ensure the budget is prepared in a manner consistent with current county policies or restrictions that may be new to each budget year. Budget message The County Manager’s written overview of the proposed budget addressed to the Board of Commissioners. The budget message addresses the major budget items, and the County’s present and expected financial condition. Budget ordinance The legal document adopted by the Board of Commissioners to estimate revenues, establish appropriations, and levy taxes for a unit of government for the coming year. It has the full force and effect of law within the County boundaries unless it conflicts with any higher form of law, such as a state statute or constitutional provision. It establishes the legal framework for the financial operations of the County for the current year. Budgetary Basis This refers to the basis of accounting used to estimate financing sources and uses in the budget. capital Assets Land, buildings, machinery, furniture, fixtures and equipment that have a value of $20,000 or more and have a useful economic life of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital assets are also called fixed assets. capital Improvements Expenditures related to the acquisition, expansion, or rehabilitation of an element of the government’s physical plan that is sometimes referred to as infrastructure. A capital improvement can also be a capital project. capital Improvements Plan (cIP) A long range plan of proposed capital improvement projects, which includes estimated project costs and funding over a specified period of years. The capital improvement program is updated annually to reassess capital needs during the preparation of the capital budget. capital outlay The expenditures for land, building, machinery, furniture, fixtures and equipment that have a value of $20,000-$99,999 and have a useful economic life of more than one year. capital Project Major construction, acquisition, or renovation activities that add value to a government’s physical assets or significantly increase their useful life. These improvements have a cost of $100,000 or more and generally take longer than one fiscal year to complete. HCBOC 051826 Pg. 299 186 Harnett County, North Carolina | Recommended Budget 2026-2027 glossarycertificates of Participation (coPS) A county obligation secured by relatively short-term leases on public facilities. Voter approval is not required. contingency An appropriation to cover unanticipated events that may occur during the fiscal year. Transfers for this account must be approved by the Board of Commissioners. continuation Budget Harnett County uses a continuation and expansion approach for budgeting. Continuation refers to the costs necessary to maintain current programs and services at their existing levels. contractual Services Services rendered to a government by private firms, individuals or other governmental agencies. cost-of-living Adjustment (coLA) An increase in salaries to offset the adverse effect of inflation on employees’ compensation. county Appropriation Reflects general fund revenues used to meet an operating department’s cost. Most revenues in the general fund are not program linked and can be used to fund all operations. Several examples are Ad Valorem Taxes, Sales Taxes, Unrestricted Intergovernmental Revenues and Interest earnings. debt Service The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. department A basic organizational unit of government that is functionally unique in its delivery of services. The department may be subdivided into divisions or programs. depreciation The expiration of service life of capital assets due to wear and tear, deterioration, inadequacy, or obsolescence. disbursement The expenditure of money from an account. division A functioning group of related activities within a department. The department’s unique function is further delineated into smaller functioning units (divisions) that focus on delivery of specific services. enhanced 911 (e911) Allows the citizens the ability to dial 911 in the event of an emergency. The system provides the caller’s name, address, phone number and emergency responder information that is automatically displayed on a computer screen in the Emergency Communication Center. encumbrance A financial commitment for services, contracts, or goods which have not, as yet, been delivered or performed. enterprise Fund A fund that is a type of Proprietary Fund. An enterprise fund is established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of the Board of Commissioners is that the costs of providing services be fully or predominantly financed through user fees.HCBOC 051826 Pg. 300 Harnett County, North Carolina | Recommended Budget 2026-2027 187 glossaryexpansion Budget Harnett County uses a continuation and expansion approach for budgeting. Expansion refers to the costs of providing new or enhanced programs and services. expense The amount of assets or services used during a period. expenses The daily costs incurred in running and maintaining a business or governmental entity. expenditure The payment of funds against appropriations that reduce cash balance. Expenditures are made for the purpose of acquiring an asset, service or settling a loss. Fiduciary Fund One of three fund classifications established by the GAAP standards. Fiduciary funds are used to account for assets held by a county in a trustee capacity, or as an agent for individuals, private organizations, other governmental units, and/or other funds. Since, by state statutes, these funds are not subject to appropriation by the Board of Commissioners, these funds are not included in the annual budget ordinance or the budget document. However, these funds are reported in the Annual Comprehensive Financial Report. The Fiduciary Fund Classification includes two types: Agency and Trust Funds. See Trust Fund and Custodial Fund. Fiscal Year (FY) A 12-month period designated as the operating year for accounting and budgeting purposes in an organization. North Carolina State Statutes require local governments to begin the fiscal year on July 1 and end on June 30. Fixed Assets Land, buildings, machinery, furniture, fixtures, and equipment that have a value of $5,000 or more and have a useful economic life of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Fixed assets are also called Capital Assets. See Capital Assets. Forecast An estimation of revenues and expenses for the current fiscal year to be used to determine the expected balances at the end of the year. Full Faith and credit A pledge of a government’s taxing power to repay debt obligations. Full-Time equivalent Positions (FTe) A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time position working for 20 hours per week would be equivalent to .5 of a full-time position. Function A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., Public Safety). Fund An accounting entity created to record the financial activity for a selected financial grouping. A fund is set up to carry out a special function or to attain certain objectives in accordance with set laws or regulations. Fund Accounting A method of accounting and presentation whereby assets and liabilities are grouped by individual funds according to the purpose for which they are to be used. Generally used by government entities and not-for-profits.HCBOC 051826 Pg. 301 188 Harnett County, North Carolina | Recommended Budget 2026-2027 glossaryFund Balance The excess of the assets of a fund over its liabilities. Cash and investments that are left over at the end of the fiscal year and may be appropriated to finance expenditures in the next fiscal year. General Fund The general fund is used to account for the financial activities of the general government not required to be accounted for in another account. General obligation Bond This type of bond is backed by the full faith, credit, and taxing power of the government. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. Goal A statement of broad direction, purpose, or intent based on the needs of the community. Governmental Funds One of three fund classifications established by the GAAP standards. Governmental funds are used to account for most typical governmental functions, focusing on the acquisition, use, and balance of a local or state government’s expendable financial resources and the related current liabilities. The accounting for governmental funds has a budget orientation using the current financial resources measurement focus and the modified accrual basis of accounting. Grants A contribution by a government or other organization to support a particular function. Indirect cost A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g., water, sewer, public buildings and parks). Installment Purchase Agreement Contract under which the County gives the seller or other interest in the property to secure payment of the purchase price. Interest The cost of using money. The payment of interest is an expense to the County; the receipt of interest is revenue. Interfund Transfers The movement of money between funds of the same governmental entity. Intergovernmental Revenue Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Investments Securities held for the production of income. All investments made by the County must be in accordance with North Carolina General Statute 159-30. HCBOC 051826 Pg. 302 Harnett County, North Carolina | Recommended Budget 2026-2027 189 glossaryKey Performance Indicators (KPIs) Defines data that documents how effectively or efficiently a department is achieving its key strategic objectives. Lease Purchase Agreement Contracted agreements that are termed leases but apply the lease amount to the purchase. Line Items Units of budgeted expense set up within each division used to classify expenditures by item or category and established the permissible level of expenditure for that item. Local Government commission (LGc) Overseeing organization for local government finances within the North Carolina State Treasurer. Long-term debt Debt with a maturity of more than one year after the date of issuance. major Funds Represents the significant activities of the County and includes any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget. mandated Service A legal requirement usually imposed by state or federal law. This term is used to refer to county services that are provided to comply with state or federal laws. modified Accrual A budgetary accounting technique whereby revenues are recognized when they become measurable and available as net current assets to pay liabilities for the current period. Expenditures are recorded when the liability is actually incurred. In short, expenditures are recognized when encumbered and revenues are recognized when they are collected. net county cost The amount of general revenue that supports a particular function, department, or program. Net cost is calculated by subtracting offsetting revenues from expenditures. Net cost gives an indication of how much general revenue goes to support a budget area, department, or functional area. non-departmental Accounts Items of expenditure essential to the operation of county government that do not fall within the function of any department, or which provide for expenditures related to more than one department. non-major Funds Represent any fund that does not meet the requirements of a Major Fund. non-operating Revenues Revenues that are generated from other sources (e.g., interest) and that are not directly related to service activities. Object - An expenditure classification, referring to the lowest and most detailed level of classification, such as, telephone expense, postage expense or departmental supplies. objective Something to be accomplished in specific, well defined and measurable terms that is achievable within a specific time frame. HCBOC 051826 Pg. 303 190 Harnett County, North Carolina | Recommended Budget 2026-2027 glossaryobligations Amounts that a government may be legally required to meet from its resources. They include not only actual liabilities, but also encumbrances not yet paid. operating Budget A plan of financial operation which encompasses an estimate of proposed expenditures for the fiscal year and the proposed means of financing these expenditures (revenues). operating expenses The cost for personnel, materials and equipment required for a department to function. operating Revenue Funds that the government receives as income to pay for on-going operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services. ordinance A law set forth by a government authority, specifically, a county regulation or formal legislative enactment by the Board of Commissioners. It has the full force and effect of law within the County boundaries unless it is in conflict with any higher form of law, such as a state statute or constitutional provision. An ordinance has higher legal standing than a resolution. Pay-As-You-Go Basis A term used to describe a financial policy by which capital outlays or capital projects are financed from current revenues rather than through borrowing. Performance measure Data collected to determine how effective or efficient a program is in achieving its objectives. Prior Year The fiscal year immediately preceding the current year. Program A service or services for which expenditures are made from several general ledger accounts which are combined into a single budgetary unit. Property Tax A tax levied on the assessed value of real and personal property. This tax is also known as ad valorem tax. Proprietary Fund One of three fund classifications established by the GAAP standards. This fund is used to account for funds for county operations which are managed in a manner similar to private business. Unlike governmental funds, net income is determined in Proprietary Funds. The two types of Proprietary Funds are Enterprise and Internal Service Funds. Purchase order A written authorization for a vendor to supply goods or services at a specified price over a specified time period. Acceptance of the purchase order constitutes a purchase contract and is legally binding on all parties. Referendum Presenting an issue to the voters of the County where a majority of voters decide on the issue. HCBOC 051826 Pg. 304 Harnett County, North Carolina | Recommended Budget 2026-2027 191 glossaryReserve An account designated for a portion of the fund balance to be used for a specific purpose. Resolution A formal decision of action or policy adopted by the County Board of Commissioners at a board meeting. Revaluation A process by which all county property values are reviewed to assure they are true value. True value is a monetary value that a buyer and seller would agree on without being compelled to buy or sell. Every county in North Carolina is required to reappraise its real property at least every eight years. Revenue Bond This type of bond is backed only by the revenues from a specific enterprise or project, such as a hospital or toll road. Revenue neutral The revenue neutral property tax rate is the rate that is estimated to produce revenue for the next fiscal year equal to the revenue that would have been produced for the next fiscal year by the current tax rate if no reappraisal had occurred. Each year after a general reappraisal of property, the Budget Officer is required to include in the budget, for comparison purposes, a statement of the revenue-neutral tax rate. Revenues Funds received as income to support the operations of government. Salaries & Benefits Expenditures for salaries, wages, and fringe benefits of a government’s employees. Sales Tax A tax levied on the taxable sales of all final goods. The State of North Carolina levies a 4.75 percent sales tax and allows counties to levy up to a 2.25 percent sales tax. Special district A unit of local government (other than a county or city) that is created for the performance of limited governmental functions and for the operation of a particular utility or public service enterprise. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations or other governments, or for major capital projects) that are legally restricted to expenditure for specific purposes. Tax Base The total assessed value of real, personal and state appraised property within the County. Tax collection Rate The percentage of the tax levy that is expected to be collected in a fiscal year. The budgeted collection rate cannot exceed the actual collection rate for the previous year. Tax Levy The resultant product when the tax rate per $100 is multiplied by the tax base and adjusted for the rate of collection. Tax Rate The amount of tax levied per $100 assessed valuation. HCBOC 051826 Pg. 305 192 Harnett County, North Carolina | Recommended Budget 2026-2027 Tax Year The calendar year in which tax bills are sent to property owners. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. Transfers In/out Amounts transferred from one fund to another to assist in financing the services for the recipient fund. Trust Fund One of the two types of Fiduciary Funds. Trust Fund amounts are held by the County in a trustee capacity when the amounts are designated for a particular purpose. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. Unreserved Fund Balance The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. User charge The payment of a fee for direct receipt of a public service by the party who benefits from the service. This is also referred to as a service charge. HCBOC 051826 Pg. 306 glossaryHarnett County, North Carolina | Recommended Budget 2026-2027 193 HCBOC 051826 Pg. 307 Appendices HCBOC 051826 Pg. 308 aPPendIcesHarnett County, North Carolina | Recommended Budget 2026-2027 195 HCBOC 051826 Pg. 309 Appendix 1 Harnett County Fiscal Year 2027 Recommended Fee Changes HCBOC 051826 Pg. 310 Harnett County, North Carolina | Recommended Budget 2026-2027 197 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Animal Services - Shelter Increase Altered dog adoption fee $95.00 $150.00 150 Increased cost for veterinary surgery services. Cover addition $5.00 cost associated with software price increase. $22,500.00 Animal Services - Shelter Increase Altered cat adoption fee $55.00 $85.00 300 Increased cost for veterinary surgery services. Cover addition $5.00 cost associated with software price increase. $25,500.00 Animal Services - Shelter Increase Canine adoption fee $55.00 $60.00 100 Cover additional $5.00 cost associated with software increase $6,000.00 Animal Services - Shelter Increase Feline adoption fee $45.00 $50.00 200 Cover additional $5.00 cost associated with software increase $10,000.00 Animal Services - Shelter Increase Large livestock adoption fee $100.00 $105.00 6 Cover additional $5.00 cost associated with software increase $630.00 Animal Services - Shelter Increase Small livestock adoption fee $25.00 $30.00 12 Cover additional $5.00 cost associated with software increase $360.00 Animal Services - Shelter Increase Poultry/fowl adoption fee $5.00 $10.00 25 Cover additional $5.00 cost associated with software increase $250.00 Animal Services - Shelter Increase Animal pick-up (if animal is reclaimed) $30.00 $50.00 85 Cover additional $5.00 cost associated with software increase, and increase in animal intake medications $4,250.00 Animal Services - Shelter Increase Animal boarding per day (if animal is reclaimed) $20.00 $30.00 85 Cover increased costs associated with animal feed, zoonotic disease preventative medications $2,550.00 HCBOC 051826 Pg. 311 198 Harnett County, North Carolina | Recommended Budget 2026-2027 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Animal Services - Shelter Increase Bite dog quarantine (if animal is picked-up) $230.00 $360.00 20 Cover increased costs associated with animal feed, and state mandated daily animal health evaluations $7,200.00 Animal Services - Shelter Increase Bite dog quarantine (if animal is brought in) $200.00 $310.00 11 Cover increased costs associated with animal feed, and state mandated daily animal health evaluations $3,410.00 Development Services Increase Site Plan, Neighborhood $250.00 $300.00 per site plan Staff has to process these reviews and consist of multiple reviews. We do not charge a re-review fee and fee has not changed in over 7 years. $8,700.00 Development Services Increase Site Plan, Community $400.00 $450.00 per site plan Staff has to process these reviews and consist of multiple reviews. We do not charge a re-review fee and fee has not changed in over 7 years. $2,500.00 Development Services New Stormwater and Erosion Control Inspection $0.00 $100.00 per site plan Development Services is contracting with four Civil Engineer Firms for on-call duties related to development submittals and related issues. Stormwater is becoming a larger and impactful issue that staff can’t handle, thus additional contracted services are needed to ensure compliance. $1,500.00 Development Services - Building Inspections Remove Commercial Mechanical - Up to 2 commercial unit replacement (includes electrical) $90.00 Remove from fee schedule HCBOC 051826 Pg. 312 Harnett County, North Carolina | Recommended Budget 2026-2027 199 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Development Services - Building Inspections Remove Residential Mechanical - More than 2 commercial units (includes electrical) $110.00 Remove from fee schedule Development Services - Building Inspections New Commercial Unit Replacement (includes electrical) $110 for first unit / $55 for each additional unit per unit Aligning fee structure with cost of labor Development Services - Building Inspections New Residential Unit Replacement (includes electrical) $110 for first unit / $55 for each additional unit per unit Aligning fee structure with cost of labor Emergency Medical Services Increase BLS Non-Emergency $393.80 $899.08 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $276.64 a $505.28 increase of current rate. Emergency Medical Services Increase BLS Emergency $630.07 $1,438.52 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $442.62 a $808.45 increase of current rate. HCBOC 051826 Pg. 313 200 Harnett County, North Carolina | Recommended Budget 2026-2027 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Emergency Medical Services Increase ALS 1 Non-Emergency $472.55 $1,078.90 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $331.97 a $606.35 increase of current rate. Emergency Medical Services Increase ALS 1 Emergency $748.21 $1,708.23 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $525.61 a $960.02 increase of current rate. Emergency Medical Services Increase ALS 2 Emergency $1,082.94 $2,472.44 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $760.75 a $1389.50 increase of current rate. Emergency Medical Services Increase Loaded Patient Mileage $13.33 $30.32 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $9.33 a $16.99 increase of current rate. HCBOC 051826 Pg. 314 Harnett County, North Carolina | Recommended Budget 2026-2027 201 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Emergency Medical Services Increase Specialty Care $1,279.82 $2,921.98 EMS|MC 2026 Rate Analysis and Recommendations of an increase between 300% to 350% of Medicare Allowable rate. Proposed 325% increase of allowable rate of $899.07 a $1642.16 increase of current rate. Harnett Regional Jetport Increase Fuel – AVGAS - Self service 0.50 above county cost 0.55 above county cost per gallon Increase to keep within wholesale market movements, supplier contract terms. $4,917.00 Harnett Regional Jetport Increase Fuel – AVGAS - Full service 0.80 above county cost 0.85 above county cost per gallon Increase to keep within wholesale market movements, supplier contract terms. $50.00 Harnett Regional Jetport Increase Fuel - Jet A 1.55 above county cost 1.65 above county cost per gallon Increase to keep within wholesale market movements, supplier contract terms. $1,367.00 Harnett Regional Jetport Increase After hours call out service fee, per trip $100 - flat rate $100.00 per hour An hourly structure more accurately reflects labor and time invested and is perceived as more equitable across customers. Also keeps us in line with operational standards across local area airports. $500.00 Health Correction Plan Review - Mobile Food Units & Push Carts $250.00 $250.00 Established fee - adding to the Existing Fee & Rate Schedule Health Correction Temporary Food Event $75.00 $75.00 Established fee - adding to the Existing Fee & Rate Schedule HCBOC 051826 Pg. 315 202 Harnett County, North Carolina | Recommended Budget 2026-2027 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Health Correction Limited Food Permit (Band/ Athletic Concessions) $75.00 $75.00 Established fee - adding to the Existing Fee & Rate Schedule Health Correction Well Water Analysis- Pesticide $100.00 $100.00 Established fee - adding to the Existing Fee & Rate Schedule Health Correction Well Water Analysis- Petroleum $100.00 $100.00 Established fee - adding to the Existing Fee & Rate Schedule Health Increase Fluad QIV 65+ $130.25 $130.25 Fee change approved in October 2025 Health Increase Flucelvan QIV CHG $81.59 $81.59 Fee change approved in October 2025 Health Increase Fluzone QIV CHG $55.31 $55.31 fee change approved in October 2025 Health Remove Hepatitis B Vaccine (High Risk) Remove from fee schedule Health Increase Shingrix (only patients 50-64) $221.00 $280.00 Cost of vaccine has increased Health Remove Telehealth Originating Site Facility Fee Remove from fee schedule; No longer provided at this site Health Remove Cholesterol Test Remove from fee schedule Register of Deeds Increase Xerox copies $0.10 $0.25 per page Due to rising operational cost, including paper, printing supplies, equipment maintenance, and staff time, the current copy fees no longer fully offset the actual cost of providing these services $248.00 HCBOC 051826 Pg. 316 Harnett County, North Carolina | Recommended Budget 2026-2027 203 Harnett countY Fiscal Year 2027 recommended Fee cHangesRecommended Fee changes department new or Increase Fee name current Fee Amount Proposed Fee Amount Units Justification Projected Revenue General Fund Register of Deeds Increase Uncertified map copies $0.50 $1.00 per page The proposed adjustment will help ensure the Register of Deeds office can continue to provide high-quality, timely access to public records while maintaining fiscal responsibility. The updated fees remain reasonable and in line with the true cost of service and delivery. $438.00 Sheriff’s Office New Civil Process Mail $0.00 $3.00 per mailing To cover the operating cost of envelopes and postage Harnett Regional Water Fund Harnett Regional Water Correction Deposits, Owner, Water approved $25.00 $0.00 Fee schedule needs to reflect Water Sewer Ordinance Harnett Regional Water Correction Deposits, Owner, Sewer approved $25.00 $0.00 Fee schedule needs to reflect Water Sewer Ordinance HCBOC 051826 Pg. 317 Appendix 2 Harnett Regional Water FY 2026-2027 Capital Improvement Plan HCBOC 051826 Pg. 318 Harnett County, North Carolina | Recommended Budget 2026-2027 205 harnett regIonal Water - - 1 HARNETT REGIONAL WATER Capital Improvement Plan 2026-2027 EXECUTIVE SUMMARY The capital improvement plan attached herewith is a working tool developed by the HRW staff to give guidance toward the County’s water and sewer infrastructure development and capital needs program. It consists of an assessment of the current water and wastewater systems and projects these capital needs over a ten-year period. This plan is offered to the Board to seek their guidance and input as they look toward Harnett County’s future. This plan should be a helpful fiscal planning tool that allows us to forecast capital demands on revenues and borrowing power to help avoid overextending ourselves financially during the next ten years and beyond. HRW recommends that the review and approval of this capital improvement plan be accomplished annually as part of the budget process. General approval of this document by resolution does not commit the Board to specific approval of any one project or expenditure, nor does it appropriate money for any project. This would still be accomplished through separate capital project ordinances. The approval by resolution from the Board simply approves the capital improvement plan as a plan for the forecast period. HCBOC 051826 Pg. 319 206 Harnett County, North Carolina | Recommended Budget 2026-2027 harnett regIonal Water - - 2 DESCRIPTION OF COUNTY Demographics. The County, formed in 1855, has a projected population of 136,709. The per capita income for the County is $47,518 and the median household income is $69,012 (23rd in NC). The poverty rate is 13.7% and the unemployment rate currently stands at 3.6%. Land Area Configurations. Harnett County is located in the south central portion of North Carolina. It lies partially in the Coastal Plain and partially in the Piedmont section. The eastern two-thirds of the County exhibit topographic features common to the Coastal Plain region of North Carolina. It is an area of level to gently rolling terrain with elevations ranging from 100 to 300 feet above sea level. The major underlying geological formation includes sedimentary rocks consisting mostly of unconsolidated sands and clays. Topographical features of the western part of the County resemble the Piedmont region of North Carolina. It is an area of steeper hills with elevations as high as 450 feet above sea level. The major underlying geological formation includes crystalline rocks, such as granite and slate. Mission Statement. “Harnett Regional Water provides high quality water and wastewater services to residents and businesses in Harnett County and the surrounding region. The organization is focused on customer service and is committed to environmental stewardship. Its position on the Cape Fear River, combined with significant investments in infrastructure and foresight from past and current leaders, will allow Harnett Regional Water to continue to serve the rapidly growing central region of North Carolina.” HRW continues to grow from a single county water and sewer department to a regional water and wastewater provider. HCBOC 051826 Pg. 320 Harnett County, North Carolina | Recommended Budget 2026-2027 207 harnett regIonal Water - - 3 Description of Existing Facilities. Harnett Regional Water provides water and/or wastewater services to approximately 120,000 Harnett County residents. HRW also provides public water to customers in Counties contiguous to ours. These Counties include Cumberland, Johnston, Moore, Lee, and Wake. The Harnett County Regional Water Treatment Plant supplies water to the Harnett County municipalities of Lillington, Angier, Erwin, and Coats. It supplies water to the Towns of Fuquay-Varina and Holly Springs in Wake County and also the Towns of Spring Lake and Linden in Cumberland County. It also jointly supplies water to Fort Bragg through a partnership with the Public Works Commission of Fayetteville. The Harnett County Regional Water Treatment Plant utilizes the Cape Fear River as the source for the system’s drinking water and currently has a treatment capacity of forty-two million gallons a day (42 MGD). HRW’s water system consists of nine County water and sewer districts. Each of these districts exists as a separate legal entity pursuant to Chapter 162A of the North Carolina General Statutes. The County maintains and operates the districts for a fee equal to the districts’ debt service amount. This amount is paid from general revenues received from water and/or wastewater sales from the various districts. The County established a “Harnett County Public Utilities Fund” in 1998 that consolidated accounting for the operation of these districts. This allowed the department to budget revenues and expenditures in a consolidated manner rather than nine individual district budgets. HRW provides wastewater treatment to the Towns of Angier, Coats and Lillington in Harnett County. HRW also provides wastewater treatment to the Town of Fuquay-Varina in Wake County and Fort Bragg Army Base in Cumberland County. HRW was established in 1982 with approximately 600 water customers and 8 employees. We have grown in the forty-three years since to approximately 44,000 water customers, 14,000 sewer customers and 120 employees. HRW infrastructure consists of approximately 1,490 miles of water mains, 420 miles of sewer collection mains and totals over $403 million dollars in assets. In addition to the 42 million gallon per day regional water plant mentioned above, other assets include 2 wastewater treatment plants with a combined treatment capacity of 22.5 million gallons per day, 20 elevated water storage tanks with 8.9 million gallons of capacity, 18.2 million gallons of ground storage capacity, a 60 million gallon reservoir, 24 water booster stations with pumping capacity of 133 million gallons per day and 105 sewer lift stations. Approximately 95% of Harnett County HCBOC 051826 Pg. 321 208 Harnett County, North Carolina | Recommended Budget 2026-2027 harnett regIonal Water - - 4 residents now have access to public water. As is apparent from the above history, HRW has experienced tremendous growth and accomplishment through the valiant efforts and foresight of past and present Harnett County Commissioners and staff. Their dedication to a countywide water and strategically located sanitary sewer system is the reason for the utility’s success. WATER SYSTEM Treatment Facility. HRW’s existing 42 mgd (million gallons per day) regional water treatment facility was recently upgraded to that capacity in FY 2016-17 at a cost of approximately $12 million dollars. The project added four new filters, an upgraded alum sludge disposal system, new backwash/chemical storage and modified the raw water intake and raw water/reservoir low-lift pump stations. Moore County, Johnston County, the Towns of Holly Springs and Fuquay-Varina in Wake County, as well as Fort Bragg in Cumberland County are the current capacity holders in the Harnett County Regional Water Treatment Facility. Currently, HRW is piloting the current treatment facility to establish what improvements will be needed to safely remove PFAS and PFOA (and other such chemicals) from our water supply to meet newly imposed EPA guidelines taking effect in 2029. It is estimated the WTP PFAS Improvements Project will cost approximately $95 million dollars and begin in FY 2028. Due to the tremendous residential growth in the County, Harnett Regional Water is also committed to building a new 10-15 mgd water treatment facility in the Erwin area of the County. Our planning estimates project the new plant will be needed to supplement the existing Harnett Regional Water Treatment Plant by the end of this decade. Cost estimates are currently approximately $240 million dollars for the project as it will be funded by revenue bonds and HRW reserves. There is also the strong possibility that other surrounding entities will be interested in purchasing capacity in the new planned water treatment facility. Those discussions have already begun. Water Supply Plan. The State of North Carolina requires that all water systems submit an approved water supply plan annually. This plan is currently being updated by the HRW staff. The purpose of this plan is to provide evidence to the HCBOC 051826 Pg. 322 Harnett County, North Carolina | Recommended Budget 2026-2027 209 harnett regIonal Water - - 5 State that the water system is providing adequate planning for the supply of water through a designated planning period. Water supply planning is also continuing in the area of hydraulic modeling as the engineering firm of Hazen & Sawyer is engaged in providing an updated water hydraulic model of our entire distribution system. This will be critical importance in planning and directing future water resources to accommodate new growth. Water Conservation Measures. Harnett County amended its Water Shortage & Conservation Ordinance in the spring of 2008. The ordinance was amended in response to the drought conditions in our area over the last several years. The ordinance now more clearly defines the stages of water conservation and what triggers their enactment. It also established a normal irrigation schedule and increased the department’s enforcement authority during emergencies. Our water supply is a critical resource that must be protected at all costs. Water Distribution System. HRW is in design discussions with the Town of Holly Springs in Wake County to upgrade our distribution system by constructing a 24 MGD intermediate pump station and 1 million gallon elevated storage tank to complete HRW’s ability to supply the Town with their entire 10 MGD water capacity allocation. This project is estimated to cost approximately $23 million dollars and would be jointly funded from the Town of Holly Springs and HRW. It is estimated to begin in FY 26 and is still in the negotiating stages with the Town of Holly Springs. The Erwin St. Matthews Road Utility Extension Project is currently underway and will make needed water and wastewater improvements in certain areas of the Town. This project is estimated to cost $1.8 million dollars. Other planned water projects in Erwin include the Erwin Downtown Utility Project which will connect several buildings in the downtown area to a different water transmission line to improve existing water quality. This project is estimated to cost approximately $600,000 and should begin in FY 27. The Northwest Water Rehabilitation Project consists of the rehabilitation and replacement of several thousand feet of water transmission mains in the Northwest area of the County. This is needed due to the age of the existing infrastructure and the recurring leaks caused by the pipe insufficiencies. This project is projected to begin in FY 28 and cost approximately $6 million dollars. HCBOC 051826 Pg. 323 210 Harnett County, North Carolina | Recommended Budget 2026-2027 harnett regIonal Water - - 6 Regional Interconnects. As you are aware, Harnett County’s water system is interconnected to several area public water systems that we do not provide water to including: the City of Dunn, the Town of Benson, the City of Raleigh, the Town of Apex, the City of Fayetteville (PWC), the City of Durham, and finally the Town of Cary. These connections are of a vital importance in the event of emergency water shortage conditions. The ability to provide and receive additional water from these various sources makes all of these systems more dependent upon each other and truly interconnected in a regional manner. HRW is a member of the Triangle Water Supply Partnership and our water system participates with the triangle water utilities in regional water supply planning, with the goal of collaboratively planning for, maintaining, and implementing, long-term sustainable and secure water supplies for our region in the future. WASTEWATER SYSTEM Wastewater Treatment and Collection. The County currently owns two active wastewater treatment plants, the North Harnett Regional Wastewater Treatment Plant and the South Harnett Regional Wastewater Plant. The South Harnett plant began operation in June 2009 and has a capacity of 15 mgd. It serves all of the southern area of the County and Fort Bragg. The North Harnett Wastewater Treatment Plant has a capacity of 7.5 MGD and recently underwent major modifications to its filters and bio-solids storage facilities as part of the North Harnett Wastewater Treatment Plant Upgrade Project. This project was completed in FY 2020-21 at a cost of approximately $11 million dollars. The North Harnett Wastewater Treatment Plant is also under construction for a major capacity upgrade which will increase the plant’s capacity to 16.5 MGD. This project costs approximately $112 million dollars and includes participation from our regional wastewater partner towns of Angier, Fuquay-Varina and Lillington. This major expansion is expected to be complete in FY 28. The Southwest Wastewater Pump Station & Force Main Project consists of the renovation of our regional sewer lift station and the construction of approximately 5 miles of 20 inch sewer force main along Hwy 87 in the Southwest portion of Harnett County. This project is currently under design and is estimated to cost approximately $11.5 HCBOC 051826 Pg. 324 Harnett County, North Carolina | Recommended Budget 2026-2027 211 harnett regIonal Water - - 7 million dollars and construction should get underway in FY 27. The Buies Creek-Coats Collection System Upgrade is a planned upgrade of the collection transmission system that transports the wastewater from this area of the County to the North Harnett Wastewater Treatment Plant. This upgrade is needed to support additional growth in these areas including the planned residential subdivisions located in the vicinity of these needed improvements This project is estimated to cost approximately $11 million dollars and should begin in FY 28. Regional Wastewater Facilities. Harnett County has commissioned four different engineers since 1968 to look at comprehensive approaches to the long-range planning of Harnett County’s water and wastewater needs. The most recent of these is the Northern Harnett Wastewater Master Plan for the Districts in the northern section of the County. This study was authored by Hazen and Sawyer and was completed in FY 2017-18. All of these wastewater plans have concluded that a regional approach utilizing a consolidation of systems is the best plan practical for protection of public health and economic development. There will continue to be County development of services which will extend from existing facilities; and, due to the escalating cost of expansion and operating expenses, it is likely that other regions within the County will be attempting to regionalize systems within the next ten years. In addition to this, regulatory restraints will force regionalization to happen in order to eliminate as many discharges into our water basin as possible. Areas outside the County, which are tributary to our drainage basins and wastewater treatment facilities, (i.e. southern Wake County and northern Cumberland County as recent examples) also provide realistic opportunities for regionalization. These relationships should be nurtured to provide the greatest scale of economy in building additional wastewater collection lines to serve Harnett County citizens. HCBOC 051826 Pg. 325 212 Harnett County, North Carolina | Recommended Budget 2026-2027 harnett regIonal Water - - 8 FINANCIAL PLANNING Revenue Projections. Revenue projections for the next 10 years are difficult if not impossible to correctly predict. They are tied to a myriad of factors including residential and commercial growth in the County, local and regional economic conditions, and the ability of our utility to meet all future water and sewer needs throughout the County and region. Before we can attempt to predict future revenues, we need to look at current revenue trends for the last several fiscal years. HRW Operating Revenues Financial Operating Period Revenues FY 15-16 $34,446,531 FY 16-17 $35,872,649 FY 17-18 $39,203,558 FY 18-19 $39,987,902 FY 19-20 $41,091,355 FY 20-21 $42,140,995 FY 21-22 $49,139,362 FY 22-23 $49,568,547 FY 23-24 $58,498,680 FY 24-25 $65,573,510 You can see from these figures that annual revenues increased by $31,126,979 in the last nine fiscal years. This represents a 90% increase in annual operating revenues in that time span. Most of this increase is due to the growth of water and wastewater infrastructure throughout the County and increasing growth of water supply to the surrounding region. Rates must be adjusted to cover the ever increasing cost of service to include debt repayment and meet capital reserve targets to cover emergencies and capital project funding. The overall financial strategy of the Department is to continue to maximize revenues consistent with an even pace of residential and commercial/industrial growth within the County. Expenditures will be kept in line consistent with adequately maintaining treatment and distribution systems while HCBOC 051826 Pg. 326 Harnett County, North Carolina | Recommended Budget 2026-2027 213 harnett regIonal Water - - 9 emphasizing regulatory compliance in all areas. Harnett Regional Water is at a historical crossroads in the sense that 95% of all County residents have access to water. Additional access to water has been the primary source of a growing revenue base in the past. However, since most areas within the County now have access to water, future revenue growth will be directly correlated to the Department’s goal to provide access to sewer to densely populated unincorporated areas of the County and the Department’s ever increasingly important role as a regional water and wastewater treatment provider to surrounding municipalities, counties and Fort Bragg. Capital Project Budget Summary Attachment 1 is a capital project budget summary that combines all the proposed capital projects discussed earlier in this report. It provides a snapshot of anticipated capital needs over the next ten years. The expenditures section shows each projects total budget. The revenue section shows the expected funding sources for each year. HCBOC 051826 Pg. 327 214 Harnett County, North Carolina | Recommended Budget 2026-2027 harnett regIonal Water - - 10 EXPENDITURES Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Total Cost Totals Project Name FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 NHWWTP Capacity Upgrade $111,376,000 $111,376,000 SW WW PS & FM $11,518,388 $11,518,388 Erwin St Matthews Rd Utility Ext Project $1,770,420 $1,770,420 Erwin Downtown Utility Project $526,357 $526,357 Old Hamilton Rd Water Extension Project $1,596,073 $1,596,073 Wake County Distribution Upgrade $22,650,000 $22,650,000 BCC Collection System Upgrade $10,793,200 $10,793,200 WTP PFAS Ugrade Project $95,000,000 $95,000,000 NW Water Rehabilitation Project $6,000,000 $6,000,000 Northeast Harnett Regional WTP Project $240,000,000 $240,000,000 Harnett Jetport Utility Extension Project $2,500,000 $2,500,000 NW Water Transmission $8,200,000 $8,200,000 WTP Property Acquistion-Watkins 50 acres $1,000,000 $1,000,000 SC Tank 5 Construction (Doc's/Nursery)$2,090,000 $2,090,000 BCC Collection System Upgrade Ph II $3,750,000 $3,750,000 Southwest Regional GST $3,004,180 $3,004,180 MW Tank 6/SW Transmission Connect $390,000 $390,000 Totals $149,437,238 $111,793,200 $240,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $522,164,618 REVENUES FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 Totals Grants from all sources $28,300,000 $15,793,200 $44,093,200 Revenue Bonds $50,000,000 $50,000,000 State Revolving Loans $50,000,000 $30,000,000 $80,000,000 Regional Entity Participation $120,000,000 $120,000,000 Holly Springs $15,875,000 $15,875,000 Fuquay Varina $42,075,378 $42,075,378 Angier $15,468,889 $15,468,889 Lillington $6,187,556 $6,187,556 Harnett Regional Water Reserves $41,530,415 $46,000,000 $40,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $148,464,595 Totals $149,437,238 $111,793,200 $240,000,000 $2,500,000 $8,200,000 $1,000,000 $2,090,000 $3,750,000 $3,004,180 $390,000 $522,164,618 Debt Summary FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 Totals Actual New Debt $0 $50,000,000 $80,000,000 $0 $0 $0 $0 $0 $0 $130,000,000 Planned Rate Increases Current Rates/Water FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 Totals $22/2,000 min no change $24.00 no change no change no change $26.00 no change no change no change $29.00 $5.75/1,000 gal above min no change $6.00 no change no change no change $6.25 no change no change no change $6.50 $3.00 Bulk Rate no change $3.45 no change no change no change $3.70 no change no change no change $3.95 $2.35 Bulk Rate Capacity Holders no change $2.70 no change no change no change $3.00 no change no change no change $3.30 % increase no change 7%/15%no change no change no change 7%/11%no change no change no change 8%/10% Monthly $ Increase in Avg Bill n/a $2.75 n/a n/a n/a $2.75 n/a n/a n/a $3.75 Revenue from increase $0 $3,000,000 $0 $0 $0 $3,300,000 $0 $0 $0 $3,750,000 $10,050,000 Current Rates/Sewer FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 FY 2035-36 Totals $16 Flat no change $17.00 no change no change no change $18.00 no change no change no change $20.00 $6.5/1,000 gals no change $7.00 no change no change no change $7.50 no change no change no change $8.00 $2.75 Bulk Rate Capacity Holders no change $3.15 no change no change no change $3.50 no change no change no change $3.85 % increase no change 7%/15%no change no change no change 7%/11%no change no change no change 8%/10% Monthly $ Increase in Avg Bill n/a $3.50 n/a n/a n/a $3.50 n/a n/a n/a $4.50 Revenue from increase $0 $1,135,000 $0 $0 $0 $1,270,000 $0 $0 $0 $1,680,000 $4,085,000 Attachment 1 HCBOC 051826 Pg. 328 Harnett County, North Carolina | Recommended Budget 2026-2027 215 harnett regIonal Water - - 11 Duly adopted this the day of _______ 2026, upon motion made by Commissioner , seconded by Commissioner , and adopted by the following vote: Ayes: Noes: Absent: Board of Commissioners of the County of Harnett By: Eddie Jaggers, Chairman of the Board and of the governing body of all Water and Sewer Districts of Harnett County ATTEST: Melissa Capps, Clerk to the Board HCBOC 051826 Pg. 329 Appendix 3 Harnett County Approved 2027 -2033 Capital Improvements Program HCBOC 051826 Pg. 330 Table of ContentsIntroduction 218 Action Summary 223 Total cost of Projects by Year 226 Funding Sources 232 operating Budget effects 237 HCBOC 051826 Pg. 331 218 About the capital Improvements Program (cIP) Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyAbout the capital Improvements Program (cIP) The CIP is a long-term plan for funding the County’s major capital needs. It shows how facilities, equipment, and other projects that cost $100,000 or more could be scheduled and funded over the next seven years, beginning in FY 2027 . It is important to state upfront that this is a PLAn, not a BUdGeT, since a budget controls the actual spending of allocated funds. While staff attempts to be as accurate as possible, it is difficult to estimate project costs exactly, particularly early in the planning process. Before funds can be spent, they must be budgeted through the operating budget or, in most cases, through a separately adopted project ordinance. The same is true for operating costs, particularly for new facilities. As facilities are being planned, staff attempts to identify operating costs, such as staffing and utilities. The cost of these items depends on final square footage and operational issues that may not be apparent until the facility is far along in planning. cIP Process The CIP is a plan which is updated annually and may be modified at any time to reflect changing conditions. A CIP is a systematic way of anticipating, planning, and budgeting for major projects. The adoption of a CIP can improve the credit worthiness (bond rating) of a jurisdiction. Timeline for adoption: CIP requests originate at the department/agency level. Requests were submitted on or before October 25,2025. The Manager’s Office is responsible for reviewing new and existing requests and recommending a proposed CIP to the Board of Commissioners. The recommended CIP was presented on December 1, 2025. During the December 9, 2025, work session, Commissioners reviewed the recommendation in detail.. Public comment was held on December 15, 2025. The CIP was adopted on January 5, 2026. overall Approach Keep in mind that the Capital Improvement Program is just a plan. While a great deal of effort and analysis have gone into the development of the CIP, it will most likely change during the fiscal year. The CIP will continue to be reviewed throughout the year, and recommended plan changes will be presented to the Board of Commissioners for consideration. Board of education The Board of Education has requested approximately $549 million (in today’s dollars) in new facility requests. The County currently does not have the resources to pay for these facilities, so these projects are shown as future projects in the CIP. HCBOC 051826 Pg. 332 Harnett County, North Carolina | Recommended Budget 2026-2027 About the capital Improvements Program (cIP) 219 harnett countyIn April 2025, as part of its FY 2026 budget request, the Board of Education presented a list of facility needs to the Board of Commissioners. The list and how the CIP addresses these needs are as follows (per the Board of Education document, costs shown below are estimates and do not include escalation or maintenance-type requests): category/Projects April 2025 estimated cost How cIP Addresses current Projects Flatwoods Middle School (1100 seats, land procured)$ 85,591,525 Included as a funded project Lillington-Shawtown Elementary School Gym Addition $ 8,000,000 Inlcluded as a funded project School Nutrition Freezer/Cooler Project $ 4,200,000 Inlcluded as a funded project Tier 1 Projects (1 - 2 years) Highland High School (2000 seats, land procured)$ 100,000,000 Included as a future project New School Transportation Facility (McNeill Street property)$ 15,401,352 Included as a future project Harnett Early College/CTE High School/Career Tech Center $ 30,000,000 Included as a future project Triton High School Auxiliary Gym Addition $ 10,000,000 Included as a future project Buies Creek Elementary School Replacement $ 35,000,000 Included as a future project Tier 2 Projects (3 to 4 years) LaFayette Year-Round School Gym Renovations $ 1,000,000 Included as a future project HCHS/THS/WHHS Renovations TBD Not submitted as a CIP request Tier 3 Projects (5 to 6 years) Southwest (NC 87 corridor) Elementary School $ 45,000,000 Not submitted as a CIP request Northern/Northwest Harnett-area Elementary School $ 45,000,000 Not submitted as a CIP request North Harnett Primary Renovations TBD Not submitted as a CIP request Tier 4 Projects (Beyond 7 years) Western Harnett-area Middle School $ 85,000,000 Not submitted as a CIP request—beyond CIP timeframe Northwestern Harnett-area Middle School (land procured)$ 85,000,000 Not submitted as a CIP request—beyond CIP timeframe Other School Renovations (school-by-school basis)TBD Not submitted as a CIP request—beyond CIP timeframe HCBOC 051826 Pg. 333 220 Project evaluation and Prioritization criteria Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyProject evaluation and Prioritization criteria Each new project is reviewed by the CIP Management Team, which consists of the County Manager, Deputy County Manager, Assistant County Managers, and Finance Officer.. Each project is evaluated based on the following criteria: safety, mandate, timing/linkages, economic impact, efficiencies, maintain current service levels, improve access of service/information, improve quality of service, add service, operating budget impact, consistency with strategic plan/community support/ impact, and financing. Each project is scored and prioritized based on the following criteria: >Imperative (must do): correct danger to public health & safety, meet legal obligation, alleviate immediate service/facility deficiency, prevent irreparable damage (Score 3) >Essential (should do): rehabilitate/replace obsolete facility, stimulate economic growth, reduce future operating costs, leverage grants (Score 2) >Important (could do): provides new or expanded service, promotes intergovernmental cooperation, reduces energy use, enhances cultural or natural resources (Score 1) >Don’t do: not recommended at this time (Score 0) Recommended changes The FY 2026-2032 CIP was approved by the Board of Commissioners on January 6, 2025. Changes to previously approved CIP include the following: >Harnett county Schools – Bleacher Replacement: Remove and replace existing, unsafe telescopic bleachers at Harnett Central Middle School and Western Harnett Middle School to meet current building and accessibility safety codes, including the provision of proper handrails, aisle steps, end rails, and integrated ADA-compliant seating [+325,366]. >Harnett county Schools – Resurfacing of Rubberized Tracks: Resurface the rubberized tracks at Western Harnett High School, Triton High School, and Harnett Central High School to prevent safety hazards for student-athletes [+538,344]. >Harnett county Sheriff’s office - detention center Body-Worn camera System: Purchase and install body-worn camera kiosk of 30 camera units and 1 spare unit [+230,753]. >Harnett county Sheriff’s office - detention center Surveillance cameras & digital Storage - Upgrade: Upgrade the video surveillance cameras and digital storage at the Harnett County Detention Center [+389,352]. >Harnett county Sheriff’s office - Records Software Replacement: Replace the records management system (RMS) software, which was last upgraded in 2020. The system supports the Sheriff’s Records and Jail Management Systems, as well as 911 Communications CAD and Protocols [+857,654]. >Harnett Regional Jetport (HRJ) – Hangar development: Construct three-unit corporate box hangars to provide adequate space to store larger aircraft used by many businesses [+5,600,000].HCBOC 051826 Pg. 334 Harnett County, North Carolina | Recommended Budget 2026-2027 Project evaluation and Prioritization criteria 221 harnett county >Parks & Recreation – Ballfield Led Lighting Retrofit: Retrofit existing ballfield lighting systems at Neills Creek Park and Barbecue Creek Park to energy- efficient LED lighting [+730,000]. >Parks & Recreation – Bunnlevel community Park: Develop a new community park on the Bunnlevel Ruritan property to include a playground, picnic shelter, small open space, and parking area [+298,236]. Add Future Projects >emergency Services - emergency Services Facility Addition: Construct a 6,705 square foot addition to the existing facility as identified in the Harnett County, North Carolina | Approved Capital Improvements Program 2027-2033 Project Evaluation and Prioritization Criteria 11 Introduction Dewberry Engineering space needs study. The addition will include office space, a classroom, and storage areas. >emergency Services - emergency Services Warehouse: Construct a 23,000 square foot warehouse on the existing Emergency Services facility property as identified in the Dewberry Engineering space needs study. The warehouse will be used to store response and recovery resources critical to emergency operations. >Harnett Area Rural Transit System (HARTS): Construct an addition to and renovate the existing HARTS facility and parking lot to support the growing needs of staff and an expanding fleet of transit vehicles. >Parks & Recreation – Anderson creek nature center and Library: Design and construct a multi-use facility at the Anderson Creek Park to serve as a collaborative initiative between Parks and Recreation, Board of Elections, and the Public Library. The CIP encompasses both high-level summaries of major projects, revenues, and operating expenses, and in-depth analyses of individual projects, including justifications, detailed cost estimates, funding sources, and potential budgetary implications. Assumptions Generally, construction costs are inflated 6-10% per year. Staff also recommends a 5-10% contingency for most projects. Other project costs, such as equipment, and operating costs are usually inflated by a factor of 3% per year, unless there is good reason to use another inflationary factor (which will be noted). Operating costs are generally inflated 3% per year unless costs are fixed by contract. debt Indicators As the list above demonstrates, there are significant future projects on the horizon, namely school facilities and the construction of a new animal shelter and farmers market. All these projects will require that the county issue debt in order to fund them. Harnett County already has a fairly high debt burden (figures below are from the NC Treasurer’s 2024 Analysis of Debt report): >The debt to appraised value ratio is 0.935%. The average ratio of counties 100,000 to 249,999 population is 0.943%. The highest ratio in the population group is 1.510%. HCBOC 051826 Pg. 335 222 Project evaluation and Prioritization criteria Harnett County, North Carolina | Recommended Budget 2026-2027 harnett county >Harnett County’s debt per capita (what each resident would owe if the debt had to be repaid today) is $1,028. The average debt per capita for the population group is $1,038. The highest debt per capita in this group is $1,832. The County currently contributes $11 million from the general fund to fund existing and planned future debt. In addition, sales tax restricted for education is accumulated for debt. The County should be judicious about issuing new debt and work closely with Harnett County Schools to identify top priorities for funding. HCBOC 051826 Pg. 336 Harnett County, North Carolina | Recommended Budget 2026-2027 Action Summary 223 harnett countyAction Summary Project Status new Parks & Recreation - Ballfield LED Lighting Retrofit Harnett County Schools - Bleacher Replacement Parks & Recreation - Bunnlevel Community Park Harnett County Sheriff - Detention Body-Worn Camera System Harnett County Sheriff - Detention Center Surveillance Cameras & Digital Storage - Upgrade Harnett Regional Jetport (HRJ) - Hangar Development Harnett County Sheriff - Records Software Replacement Harnett County Schools - Resurfacing of Rubberized Tracks Approved-no contracts Harnett County Sheriff - Angier VIPER Radio Tower Parks & Recreation - Boone Trail Park Development Phase 2 Parks & Recreation - Cape Fear Shiner Park Development Phase 2 Emergency Medical Services (EMS) - Cardiac Monitors Replacement Central Carolina Community College (CCCC) - CCCC - Capital Maintenance & Replacement Fund Harnett County Schools - Child Nutrition Freezer/Cooler Emergency Medical Services (EMS) - Convalescent Transport Unit Replacements Information Technology - Core Server Infrastructure Upgrade/Replacement Emergency Medical Services (EMS) - County Morgue Harnett County Schools - Early College at Dunn Relocation/Renovation Emergency Medical Services (EMS) - Emergency Medical Services Capital Reserve Appropriation Emergency Medical Services (EMS) - Emergency Transport Unit Remounts Emergency Medical Services (EMS) - Emergency Transport Unit Replacements Central Carolina Community College (CCCC) - Etheridge Renovations Facilities Maintenance - Facilities Capital Maintenance & Replacement Fund Cooperative Extension - Farmers Market Phase 1 Fleet Maintenance - Fleet Maintenance Facility Improvement Harnett County Sheriff - Generator Purchase and Installation Parks & Recreation - Greenway Trail Construction Capital Reserve Appropriation Harnett County Schools - Harnett County Schools Maintenance Fund Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement Harentt Area Rural Transit System (HARTS) - HARTS Vehicle Replacement Capital Reserve Fund Development Services - Highland School Road Extension HCBOC 051826 Pg. 337 224 Action Summary Harnett County, North Carolina | Recommended Budget 2026-2027 harnett county Central Carolina Community College (CCCC) - Miriello Renovations Parks & Recreation - Neills Creek Park Master Plan and Park Development Phase 1 Parks & Recreation - Neills Creek Park Restroom, Concession & Maintenance Building Parks & Recreation - Northwest Harnett Park Development Parks & Recreation - Parks & Recreation Capital Reserve Appropriation Harnett Regional Jetport (HRJ) - Runway Extension Harnett County Sheriff - Sheriff Capital Reserve Appropriation Harnett County Sheriff - Spout Springs VIPER Radio Tower Emergency Medical Services (EMS) - Stretchers and Power Load Equipment Replacement Approved-contracts Let Parks & Recreation - Anderson Creek Park Development Phase 3 Animal Services - Animal Shelter Replacement Parks & Recreation - Boone Trail Park Development Phase 1 Information Technology - Broadband Expansion Initiative Information Technology - Core Storage Infrastructure Upgrade/Replacement Harnett County Schools - Flatwoods Middle School Harnett Regional Jetport (HRJ) - Fuel Tank Replacement Harnett County Schools - Lillington-Shawtown Elementary School Gym Addition Public Library - Mobile Outreach Vehicle Solid Waste - Northwest Convenience Center Relocation Parks & Recreation - Patriots Park Development Phase 3 Public Library - Radio Frequency Identification (RFID) Installation in Branches Harnett County Schools - Stadium Lighting Upgrades Substantially complete Harnett County Schools - New Northwest Harnett Elementary School Future Parks & Recreation - Anderson Creek Nature Center and Library Parks & Recreation - Anderson Creek Park Development (Future Phases) Board of Elections - Board of Elections Facility Replacement/Renovation Parks & Recreation - Boone Trail Park Development (Future Phases) Harnett County Schools - Buies Creek Elementary School Replacement Facilities Maintenance - Courthouse Shell-Space Upfit Harnett County Schools - Custodial & Grounds Warehouse Replacement Harnett County Sheriff - Detention Center Housing Unit Addition Central Carolina Community College (CCCC) - Drainage System Repair HCBOC 051826 Pg. 338 Harnett County, North Carolina | Recommended Budget 2026-2027 Action Summary 225 harnett county Emergency Services - Emergency Services Facility Addition Emergency Services - Emergency Services Warehouse Harnett County Sheriff - Evidence Storage & Crime Scene Processing Bay Harnett County Schools - Flatwoods Elementary School Harnett County Schools - Harnett County Early College/Career Technology Center (Lillington) Harnett County Schools - Harnett County Schools Transportation Maintenance Facility Replacement Harentt Area Rural Transit System (HARTS) - HARTS Transit Center Addition and Renovation Harnett County Schools - Lafayette Elementary School Renovation Harnett County Schools - New Highland High School Harnett County Schools - Triton High School Auxiliary Gym Addition HCBOC 051826 Pg. 339 226 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Animal Services - Animal Shelter Replacement 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118 Animal Services Total 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118 Board of elections - Board of Elections Facility Replacement/Renovation - - - 65,000 - - - - - - 65,000 Board of Elections Total 65,000 65,000 CCCC - Capital Maintenance & Replacement Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000 Etheridge Renovations 1,880,920 - - - - - - 1,880,920 - - 1,880,920 Miriello HVAC Replacement 210,000 210,000 - - - - - - - - 210,000 Miriello Renovations 1,648,081 - - 1,648,081 - - - - - - 1,648,081 Central Carolina Community College (CCCC) Total 3,739,001 799,000 589,000 2,237,081 589,000 589,000 589,000 2,080,920 200,000 200,000 7,873,001 Agricultural Center Educational Kitchen 180,000 180,000 - - - - - - - - 180,000 Farmers Market Phase 1 800,000 - 100,000 - 700,000 - - - - - 800,000 Cooperative Extension Total 980,000 180,000 100,000 700,000 980,000 Second Floor Upfit 1,200,000 1,088,414 - - - - - - - - 1,088,414 Department of Social Services (DSS) Total 1,200,000 1,088,414 1,088,414 Comprehensive Land Use Plan Update 219,000 224,800 - - - - - - - - 224,800 Highland School Road Extension 3,479,000 - 80,000 3,399,000 - - - - - - 3,479,000 Development Services Total 3,698,000 224,800 80,000 3,399,000 3,703,800 HCBOC 051826 Pg. 340 Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 227 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Cardiac Monitors Replacement 610,855 - - 1,305,077 - - - - - - 1,305,077 Convalescent Transport Unit Replacements - 580,125 141,136 140,357 144,568 148,905 153,372 157,973 162,712 167,594 1,796,742 County Morgue 396,100 - 396,100 - - - - - - - 396,100 Emergency Medical Services Capital Reserve Appropriation - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412 Emergency Transport Unit Remounts - 493,918 - - - 304,461 312,841 321,221 329,601 168,991 1,931,033 Emergency Transport Unit Replacements - 1,566,613 285,709 288,419 296,820 - - 322,022 - - 2,759,583 Stretchers and Power Load Equipment Replacement 1,163,524 - - - - - - 1,163,524 - - 1,163,524 Emergency Services Facility Addition - - - 65,000 - - - - - - 65,000 Emergency Services Warehouse - - - 65,000 - - - - - - 65,000 Emergency Services Total - - - 130,000 - - - - - - 130,000 Facilities Capital Maintenance & Replacement Fund 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Fleet Maintenance Facility Improvement 775,000 - 775,000 - - - - - - - 775,000 Fleet Maintenance Total 775,000 - 775,000 - - - - - - - 775,000 Harentt Area Rural Transit System (HARTS) HARTS Transit Center Addition and Renovation - - - 75,000 - - - - - - 75,000 HARTS Vehicle Replacement - 121,381 130,339 134,249 - 141,821 145,738 149,672 - 157,556 980,756 HARTS Vehicle Replacement Capital Reserve Fund 120,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 995,000 Harentt Area Rural Transit System (HARTS) Total - 121,381 250,339 334,249 125,000 266,821 270,738 274,672 125,000 282,556 2,050,756 HCBOC 051826 Pg. 341 228 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Bleacher Replacement - - 325,366 - - - - - - - 325,366 Child Nutrition Freezer/Cooler 4,294,035 2,427,035 1,867,000 4,294,035 Early College at Dunn Relocation/Renovation 565,000 565,000 - - - - - - - - 565,000 Flatwoods Middle School 86,729,910 9,634,118 51,459,181 25,636,611 - - - - - - 86,729,910 Harnett County Schools Maintenance Fund - 5,641,415 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 16,841,415 Johnsonville Elementary School Phase 1 Expansion & Renovation 5,196,130 5,178,064 - - - - - - - - 5,178,064 Lillington-Shawtown Elementary School Gym Addition 7,285,000 2,185,326 5,099,674 - - - - - - - 7,285,000 New Northwest Harnett Elementary School 45,802,344 45,802,344 - - - - - - - - 45,802,344 Resurfacing of Rubberized Tracks - - - 162,998 375,346 - - - - - 538,344 Stadium Lighting Upgrades - - 1,415,000 - - - - - - - 1,415,000 Harnett County Schools Total 149,872,419 69,006,267 62,126,256 29,066,609 1,775,346 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 168,974,478 Angier VIPER Radio Tower - - - - - - - - - 2,070,000 2,070,000 Detention Body-Worn Camera System - - 73,445 39,327 39,327 39,327 39,327 - - - 230,753 Detention Center Body Scanner System 166,000 160,300 160,300 Detention Center Surveillance Cameras & Digital Storage - Upgrade - - 389,352 - - - - - - - 389,352 Generator Purchase and Installation 2,700,000 - 2,700,000 - - - - - - - 2,700,000 Records Software Replacement 857,654 486,020 371,634 - - - - - - - 857,654 Sheriff Body-Worn Camera System 506,940 101,388 101,388 101,388 101,388 101,388 - - - - 506,940 Sheriff Capital Reserve Appropriation - 4,580,591 650,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 7,505,591 Spout Springs VIPER Radio Tower 2,070,000 2,070,000 Harnett County Sheriff Total 4,230,594 5,328,299 4,285,819 465,715 465,715 465,715 364,327 325,000 325,000 4,465,000 16,490,590 HCBOC 051826 Pg. 342 Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 229 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Fuel Tank Replacement 1,716,314 114,640 10,509 1,885,890 - - - - - - 2,011,039 Hangar Development 5,600,000 - 551,728 5,048,272 - - - - - - 5,600,000 Harnett Regional Jetport Master Plan Update 414,357 413,454 - - - - - - - - 413,454 New Terminal Construction 6,391,150 7,244,421 - - - - - - - - 7,244,421 Runway Extension 15,600,000 239,335 1,490,665 13,870,000 15,600,000 Harnett Regional Jetport (HRJ) Total 29,721,821 8,011,850 2,052,902 20,804,162 - - - - - - 30,868,914 Information Technology Broadband Expansion Initiative 6,128,626 6,128,626 - - - - - - - - 6,128,626 Core Server Infrastructure Upgrade/Replacement 1,736,753 789,433 249,000 - - - - - - - 1,038,433 Core Storage Infrastructure Upgrade/Replacement 500,000 - 467,695 - - - - - - - 467,695 Information Technology Total 8,365,379 6,918,059 716,695 - - - - - - - 7,634,754 HCBOC 051826 Pg. 343 230 Total cost of each Project by Year Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Parks & Recreation Anderson Creek Nature Center and Library - - - 45,000 - - - - - 7,695,000 7,740,000 Anderson Creek Park Development Phase 3 140,612 - 139,932 - - - - - - - 139,932 Ballfield LED Lighting Retrofit - - - 235,000 220,000 275,000 - - - - 730,000 Boone Trail Park Development Phase 1 135,000 15,687 119,313 - - - - - - - 135,000 Boone Trail Park Development Phase 2 478,305 - - - - - - - 478,305 - 478,305 Bunnlevel Community Park - - - - 298,236 - - - - - 298,236 Cape Fear Shiner Park Development Phase 2 780,379 - 517,779 336,821 - - - - - - 854,600 Greenway Trail Construction Capital Reserve Appropriation - 583,762 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,383,762 Neills Creek Park Master Plan and Park Development Phase 1 1,506,922 73,768 149,400 1,590,000 - - - - - - 1,813,168 Neills Creek Park Restroom, Concession & Maintenance Building 444,225 109,225 335,000 - - - - - - - 444,225 Northwest Harnett Park Development 1,442,500 11,864 53,136 561,500 816,000 - - - - - 1,442,500 Parks & Recreation Capital Reserve Appropriation - 1,950,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 3,550,000 Patriots Park Development Phase 3 271,550 22,550 249,000 - - - - - - - 271,550 Parks & Recreation Total 5,199,493 2,766,856 1,863,560 3,068,321 1,634,236 575,000 300,000 300,000 778,305 7,995,000 19,281,278 Public Library Mobile Outreach Vehicle 315,605 - 283,220 32,385 - - - - - - 315,605 Radio Frequency Identification (RFID) Installation in Branches 141,601 - 141,601 - - - - - - - 141,601 Public Library Total 457,206 - 424,821 32,385 - - - - - - 457,206 Grand Total 220,953,510 100,220,913 76,319,492 68,131,879 11,127,225 4,849,902 4,490,278 7,245,332 4,220,618 15,579,141 292,184,780 HCBOC 051826 Pg. 344 Harnett County, North Carolina | Recommended Budget 2026-2027 Total cost of each Project by Year 231 harnett countyTotal cost of each Project by Year PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Solid Waste - - - - - - - - - - - Northwest Convenience Center Relocation 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281 Solid Waste Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281 Grand Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281 HCBOC 051826 Pg. 345 232 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyFunding Sources PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 - - - - - - - - - - - Total - - - - - - - - - - - Animal Services - - - - - - - - - - - Capital Reserves 1,365,239 345,331 882,155 137,753 - - - - - - 1,365,239 Debt Proceeds 9,178,879 - - 4,882,339 4,296,540 - - - - - 9,178,879 Animal Services Total 10,544,118 345,331 882,155 5,020,092 4,296,540 - - - - - 10,544,118 Board of elections - - - - - - - - - - - Capital Reserves - - - 65,000 - - - - - - 65,000 Board of Elections Total - - - 65,000 - - - - - - 65,000 central carolina community college (cccc) - - - - - - - - - - - Capital Reserves 210,000 210,000 - - - - - - - - 210,000 CCCC Capital Reserves 3,529,001 - - 1,648,081 - - - 1,880,920 - - 3,529,001 Transfer from General Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000 Central Carolina Community College (CCCC) Total 3,739,001 799,000 589,000 2,237,081 589,000 589,000 589,000 2,080,920 200,000 200,000 7,873,001 cooperative extension - - - - - - - - - - - Grants, Gifts, Etc. 930,000 130,000 100,000 - 700,000 - - - - - 930,000 Transfer from General Fund 50,000 50,000 - - - - - - - - 50,000 Cooperative Extension Total 980,000 180,000 100,000 - 700,000 - - - - - 980,000 department of Social Services (dSS) - - - - - - - - - - - Capital Reserves 1,200,000 1,088,414 - - - - - - - - 1,088,414 Department of Social Services (DSS) Total 1,200,000 1,088,414 - - - - - - - - 1,088,414 development Services - - - - - - - - - - - Capital Reserves 914,800 224,800 16,000 679,800 - - - - - - 920,600 Grants, Gifts, Etc. 2,783,200 - 64,000 2,719,200 - - - - - - 2,783,200 Development Services Total 3,698,000 224,800 80,000 3,399,000 - - - - - - 3,703,800 emergency medical Services (emS) - - - - - - - - - - - Capital Reserves 396,100 - 396,100 - - - - - - - 396,100 EMS Capital Reserves 1,774,379 2,640,656 426,845 1,733,853 441,388 453,366 466,213 1,964,740 492,313 336,585 8,955,959 Transfer from General Fund - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412 Emergency Medical Services (EMS) Total 2,170,479 4,430,656 1,672,945 3,009,265 1,041,388 1,053,366 1,066,213 2,364,740 892,313 736,585 16,267,471 HCBOC 051826 Pg. 346 Harnett County, North Carolina | Recommended Budget 2026-2027 Funding Sources 233 harnett countyFunding Sources PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 emergency Services - - - - - - - - - - - Capital Reserves - - - 130,000 - - - - - - 130,000 Emergency Services Total - - - 130,000 - - - - - - 130,000 Facilities maintenance - - - - - - - - - - - Transfer from General Fund - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Fleet maintenance - - - - - - - - - - - Capital Reserves 775,000 - 775,000 - - - - - - - 775,000 Fleet Maintenance Total 775,000 - 775,000 - - - - - - - 775,000 Harentt Area Rural Transit System (HARTS) - - - - - - - - - - - Capital Reserves - - - 75,000 - - - - - - 75,000 HARTS Capital Reserves - 121,381 130,339 134,249 - 141,821 145,738 149,672 - 157,556 980,756 Transfer from General Fund - - 120,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 995,000 Harentt Area Rural Transit System (HARTS) Total - 121,381 250,339 334,249 125,000 266,821 270,738 274,672 125,000 282,556 2,050,756 Harnett county Schools - - - - - - - - - - - Capital Reserves - 5,641,415 3,140,366 162,998 375,346 - - - - - 9,320,125 Capital Reserves Fund Balance - - - - - - - - - - - Debt Proceeds 98,777,303 12,287,802 58,985,890 27,503,611 - - - - - - 98,777,303 General Fund Fund Balance - - - 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 9,800,000 General Obligation Bonds 35,070,664 35,067,164 - - - - - - - - 35,067,164 Grants, Gifts, Etc. 10,000,000 10,000,000 - - - - - - - - 10,000,000 Interest 96,130 78,064 - - - - - - - - 78,064 Lottery Proceeds 1,931,680 1,931,680 - - - - - - - - 1,931,680 Other - 3,500 - - - - - - - - 3,500 Transfer from Capital Project 585,486 585,486 - - - - - - - - 585,486 Transfer from Special Revenue 3,411,156 3,411,156 - - - - - - - - 3,411,156 Harnett County Schools Total 149,872,419 69,006,267 62,126,256 29,066,609 1,775,346 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 168,974,478 HCBOC 051826 Pg. 347 234 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyFunding Sources PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Harnett county Sheriff - - - - - - - - - - - 911 Funds 486,020 486,020 - - - - - - - - 486,020 Asset Forfeiture Funds 432,776 101,388 404,833 - - - - - - - 506,221 General Fund Fund Balance 304,164 - - 140,715 140,715 140,715 39,327 - - - 461,472 Grants, Gifts, Etc. 2,866,000 160,300 2,700,000 - - - - - - - 2,860,300 Interest - - 389,352 - - - - - - - 389,352 Radio Fund - - - - - - - - - 2,070,000 2,070,000 Sheriff’s Capital Reserves 141,634 - 141,634 - - - - - - - 141,634 Transfer from General Fund - 4,580,591 650,000 325,000 325,000 325,000 325,000 325,000 325,000 325,000 7,505,591 Transfer from Special Revenue - - - - - - - - - 2,070,000 2,070,000 Harnett County Sheriff Total 4,230,594 5,328,299 4,285,819 465,715 465,715 465,715 364,327 325,000 325,000 4,465,000 16,490,590 Harnett Regional Jetport (HRJ) - - - - - - - - - - - Airport Capital Reserves 41,436 225,961 - - - - - - - - 225,961 Capital Reserves 4,700,334 114,640 10,509 4,200,334 - - - - - - 4,325,483 Grants, Gifts, Etc. 23,740,963 7,111,422 2,042,393 15,755,890 - - - - - - 24,909,705 Interest 391,150 559,827 - - - - - - - - 559,827 Transfer from Capital Project 847,938 - - 847,938 - - - - - - 847,938 Harnett Regional Jetport (HRJ) Total 29,721,821 8,011,850 2,052,902 20,804,162 - - - - - - 30,868,914 Information Technology - - - - - - - - - - - ARP Fund 1,343,626 1,343,626 - - - - - - - - 1,343,626 General Fund Fund Balance 2,000,000 2,000,000 - - - - - - - - 2,000,000 Grants, Gifts, Etc. 2,785,000 2,785,000 - - - - - - - - 2,785,000 Information Technology Fund 2,236,753 789,433 716,695 - - - - - - - 1,506,128 Information Technology Total 8,365,379 6,918,059 716,695 - - - - - - - 7,634,754 Parks & Recreation - - - - - - - - - - - Capital Reserves - 118,762 - 280,000 220,000 275,000 - - - - 893,762 Debt Proceeds 444,225 109,225 335,000 - - - - - - 7,695,000 8,139,225 General Fund Fund Balance 1,265,322 - - 1,050,900 566,000 - - - - - 1,616,900 Grants, Gifts, Etc. 1,500,000 - 149,400 1,100,600 250,000 - - - - - 1,500,000 Parks Capital Reserves 1,618,209 85,632 745,660 336,821 298,236 - - - 478,305 - 1,944,654 SCIF Fund 371,737 38,237 333,500 - - - - - - - 371,737 Transfer from General Fund - 2,415,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,815,000 Parks & Recreation Total 5,199,493 2,766,856 1,863,560 3,068,321 1,634,236 575,000 300,000 300,000 778,305 7,995,000 19,281,278 HCBOC 051826 Pg. 348 Harnett County, North Carolina | Recommended Budget 2026-2027 Funding Sources 235 harnett countyFunding Sources PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Public Library - - - - - - - - - - - Capital Reserves 257,206 - 224,821 32,385 - - - - - - 257,206 Grants, Gifts, Etc. 200,000 - 200,000 - - - - - - - 200,000 Public Library Total 457,206 - 424,821 32,385 - - - - - - 457,206 Grand Total 220,953,510 100,220,913 76,319,492 68,131,879 11,127,225 4,849,902 4,490,278 7,245,332 4,220,618 15,579,141 292,184,780 HCBOC 051826 Pg. 349 236 Funding Sources Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyFunding Sources PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Solid Waste - - - - - - - - - - - Interest 272,463 - 272,463 - - - - - - - 272,463 Solid Waste Capital Reserves 1,855,818 151,594 1,704,224 - - - - - - - 1,855,818 Solid Waste Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281 Grand Total 2,128,281 151,594 1,976,687 - - - - - - - 2,128,281 HCBOC 051826 Pg. 350 Harnett County, North Carolina | Recommended Budget 2026-2027 operating Budget effects 237 harnett countyoperating Budget effects PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Animal Services - - - - - - - - - - - Debt Service - - - - 1,000,000 975,000 950,000 925,000 900,000 875,000 5,625,000 Increased Operating Costs - - - - 570,350 602,156 597,312 611,326 625,710 640,474 3,647,328 Animal Services Total - - - - 1,570,350 1,577,156 1,547,312 1,536,326 1,525,710 1,515,474 9,272,328 central carolina community college (cccc) - - - - - - - - - - - Transfer from General Fund - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000 Central Carolina Community College (CCCC) Total - 589,000 589,000 589,000 589,000 589,000 589,000 200,000 200,000 200,000 4,134,000 emergency medical Services (emS) - - - - - - - - - - - Decreased Costs - (205,740) (99,101) (113,229) (117,547) (65,520) (68,735) (111,572) (75,595) (79,253) (936,292) Increased Operating Costs - - - 106,395 104,437 107,570 110,797 114,121 117,545 121,071 781,936 Transfer from General Fund - 1,790,000 850,000 1,275,412 600,000 600,000 600,000 400,000 400,000 400,000 6,915,412 Emergency Medical Services (EMS) Total - 1,584,260 750,899 1,268,578 586,890 642,050 642,062 402,549 441,950 441,818 6,761,056 Facilities maintenance - - - - - - - - - - - Transfer from General Fund - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Facilities Maintenance Total - 1,000,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,000,000 Fleet maintenance - - - - - - - - - - - Increased Operating Costs - - - 8,355 8,606 8,865 9,129 9,404 9,686 9,977 64,022 Fleet Maintenance Total - - - 8,355 8,606 8,865 9,129 9,404 9,686 9,977 64,022 Harentt Area Rural Transit System (HARTS) - - - - - - - - - - - Increased Operating Costs - 2,859 10,851 11,174 11,503 11,839 12,183 12,537 12,921 13,259 99,126 Transfer from General Fund - - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 960,000 Harentt Area Rural Transit System (HARTS) Total - 2,859 130,851 131,174 131,503 131,839 132,183 132,537 132,921 133,259 1,059,126 Harnett county Schools - - - - - - - - - - - Debt Service - 8,526,780 11,233,622 11,107,656 10,795,656 10,486,656 10,177,656 9,868,656 9,559,656 9,250,656 91,006,994 Transfer from General Fund - 3,661,415 410,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 13,871,415 Harnett County Schools Total - 12,188,195 11,643,622 12,507,656 12,195,656 11,886,656 11,577,656 11,268,656 10,959,656 10,650,656 104,878,409 HCBOC 051826 Pg. 351 238 operating Budget effects Harnett County, North Carolina | Recommended Budget 2026-2027 harnett countyoperating Budget effects PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Harnett county Sheriff - - - - - - - - - - - Decreased Costs - - - (117,097) (120,610) (124,228) (127,955) (131,794) (135,748) (139,820) (897,252) Increased Operating Costs - - - 140,715 140,715 140,715 39,327 - - - 461,472 Transfer from General Fund - 4,580,591 650,000 925,000 925,000 925,000 925,000 925,000 925,000 865,000 11,645,591 Harnett County Sheriff Total - 4,580,591 650,000 948,618 945,105 941,487 836,372 793,206 789,252 725,180 11,209,811 Harnett Regional Jetport (HRJ) - - - - - - - - - - - Increased Operating Costs - - - 7,500 7,665 7,835 8,010 8,190 8,376 8,567 56,143 Increased Revenue - - - 928 956 985 1,014 1,045 1,076 1,108 7,112 Harnett Regional Jetport (HRJ) Total - - - 8,428 8,621 8,820 9,024 9,235 9,452 9,675 63,255 Information Technology - - - - - - - - - - - Transfer from General Fund - 789,433 - - - - - - - - 789,433 Information Technology Total - 789,433 - - - - - - - - 789,433 Parks & Recreation - - - - - - - - - - - Decreased Costs - - - (1,600) (4,600) (6,100) (7,600) (7,600) (7,600) (7,600) (42,700) Increased Operating Costs - - 1,365 33,006 27,477 28,974 37,281 38,652 45,545 47,187 259,487 Transfer from General Fund - 2,415,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 4,815,000 Parks & Recreation Total - 2,415,000 301,365 331,406 322,877 322,874 329,681 331,052 337,945 339,587 5,031,787 Public Library - - - - - - - - - - - Increased Operating Costs - - 3,318 210,933 224,252 230,972 237,893 245,021 252,364 259,927 1,664,680 Public Library Total - - 3,318 210,933 224,252 230,972 237,893 245,021 252,364 259,927 1,664,680 Grand Total - 23,149,338 14,569,055 16,504,148 17,082,860 16,839,719 16,410,312 15,427,986 15,158,936 14,785,553 149,927,907 HCBOC 051826 Pg. 352 Harnett County, North Carolina | Recommended Budget 2026-2027 operating Budget effects 239 harnett countyoperating Budget effects PRoJecT BUdGeT Budget Fiscal Year TotalPrior to 2026 current Year: 2026 Year 1: 2027 Year 2: 2028 Year 3: 2029 Year 4: 2030 Year 5: 2031 Year 6: 2032 Year 7: 2033 Solid Waste - - - - - - - - - - - Decreased Costs - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500) Solid Waste Total - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500) Grand Total - - - (2,500) (2,500) (2,500) (2,500) (2,500) (2,500) 2,500 (12,500) HCBOC 051826 Pg. 353 harnett county240 Harnett County, North Carolina | Recommended Budget 2026-2027 HCBOC 051826 Pg. 354 harnett.org HCBOC 051826 Pg. 355 harnett.org HCBOC 051826 Pg. 356 Item 12AHCBOC 051826 Pg. 357 July 1, 2025 - June 30, 2026 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun TOTAL AVG. Front Desk - Check-in Appointments 1116 1130 1494 1143 856 1004 998 917 1095 936 10689 1068.9 Health Clinics Adult Women Wellness Clinic 3 3 1 6 0 0 2 3 4 3 25 2.5 Care Coordination for Children (CC4C)143 133 128 121 129 122 129 117 132 133 1287 128.7 Child Health - Sick Clinic 127 167 172 178 131 178 179 170 214 130 1646 164.6 Child Health - Well Clinic 163 161 143 107 106 106 119 115 158 138 1316 131.6 County Employee Health Clinic 108 114 128 112 100 132 139 134 120 154 1241 124.1 Family Planning 151 116 127 139 104 125 127 110 130 127 1256 125.6 Immunizations 259 308 1219 587 197 160 202 167 179 156 3434 343.4 COVID Vaccines 0 0 0 23 27 9 1 3 0 1 64 6.4 Maternity (Prenatal Clinic)199 170 190 174 147 173 150 149 186 173 1711 171.1 OB Care Management (OBCM)182 203 183 187 172 169 173 207 221 180 1877 187.7 Postpartum Home Visits 0 0 0 0 0 0 0 0 0 0 0 0 Refer/Repeat Pap 0 0 1 1 1 0 0 1 1 2 7 0.7 STD Services 100 76 83 87 63 75 61 56 90 62 753 75.3 TB Services 60 55 62 59 46 47 37 54 47 56 523 52.3 Welcome Baby Home Visits 0 0 0 0 0 0 0 0 0 0 0 0 Total Services 1495 1506 2437 1781 1223 1296 1319 1286 1482 1315 0 0 15140 1514 Reportable Disease Cases Tuberculosis 0 0 0 0 0 0 0 0 0 0 0 0 HIV - (Quarterly report)1 0 0 1 0 0 0 0 1 1 4 0.4 AIDS - (Quarterly report)0 0 0 0 0 0 0 0 0 0 0 0 SYPHILIS - (Quarterly report)7 6 3 5 6 3 3 5 17 5 60 6 OTHER STD's 26 14 15 6 9 45 54 52 52 63 336 33.6 Other (salmonella, campylobacter, etc)11 9 18 11 7 4 12 8 4 13 97 9.7 Total Services 45 29 36 23 22 52 69 65 74 82 0 0 497 49.7 Health Education Outreach 325 457 411 435 236 440 195 339 335 385 3558 355.8 Laboratory Clients 1383 1391 1573 1612 1145 1239 1369 1506 1629 1364 14211 1421.1 Laboratory Tests 821 799 795 704 423 691 720 766 867 712 7298 729.8 HIV Tests 127 116 130 146 92 99 105 97 129 106 1147 114.7 WIC Active Participation 3716 3725 3745 3800 3674 3606 3598 3610 3751 33225 3691.7 Vital Statistics Births In County 3 2 3 0 3 4 2 3 2 3 25 2.5 Births Out of County X X X X X X X X X X 0 0 Deaths 52 58 65 66 45 72 72 59 53 64 606 60.6 Environmental Health Applications Received 119 100 103 93 106 95 130 159 120 212 1237 123.7 Permits Issued 80 64 74 67 43 89 73 63 127 74 754 75.4 Completions Issued 130 111 120 107 71 57 63 70 82 105 916 91.6 Repair Permits Applied 12 7 9 7 8 5 6 5 14 18 91 9.1 Permits Denied 0 0 0 0 0 0 0 0 0 0 0 0 Site Visits 162 141 114 114 75 84 102 96 109 96 1093 109.3 Food and Lodging Establishments Inspected/Reinspected 60 73 47 74 47 47 65 89 103 99 704 70.4 Visits /Construction/Critical 78 101 62 64 49 53 69 83 81 64 704 70.4 Complaints 8 4 6 3 3 6 6 3 7 5 51 5.1 Private Water Supplies Well Applications Received 9 4 4 4 4 3 6 3 3 5 45 4.5 updated 7/08/2022 updated 05-05-2026 Activities Summary Harnett County Department of Public Health Item 12B HCBOC 051826 Pg. 358 MEMORANDUM Date: May 18, 2026 To: Harnett County Board of Commissioners Through: Brent Trout, County Manager From: Mike Morrow, Assistant County Manager Subject: 3rd Quarter FY2026 TEAM Harnett Performance Management Report As directed by the Board of Commissioners, staff have prepared the 3rd Quarter FY2026 update on the TEAM Harnett Performance Management Plan. The full report is attached for your review. Below is a summary of key findings and updates for the quarter: Key Performance Highlights Scope of Review: The FY2026 TEAM Harnett initiative is monitoring forty-one (41) Key and Other Strategic Actions aligned with the Harnett County Strategic Plan. Action Item Status (as of December 31, 2025) o 13% are pending action or not started o 66% are In-Process o 21% are Completed Action Item Status (as of March 31, 2026) o 8% are pending action or not started o 63% are In-Process o 29% are Completed Progress and Initiatives This report also marks the first quarterly performance management report generated through the County’s new ClearGov software platform, representing an important step forward in enhancing performance tracking, reporting consistency, and organizational transparency. Over the next quarter, County staff will be working with ClearGov to standup an interactive report via our website. Please feel free to contact me if you have any questions or would like additional information regarding this report. Item 12D HCBOC 051826 Pg. 359 HCBOC 051826 Pg. 360 TABLE OF CONTENTS Introduction Letter 4 Mission, Vision and Values 5 Plan Status and Progress 7 Goals 8 Superior Education 9 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budge 11 1.1.1: Engage school administration proactively to discuss and coordinate budget pri 12 1.1.2: Adopt long-term plan for funding new schools based on education priorities 13 1.2 Maintain a long-term funding plan for capital needs 14 1.2.1: Maintain County involvement in capital planning and architectural committee f 15 1.3 Attract, support, and retain highly qualified and experienced public school teac 16 1.3.1: Address teacher supplements to increase competitiveness 17 1.4 Advocate for appropriate allocation of school funding from federal and state sou 18 1.4.1: Adopt Legislative Priorities for CY2026 that includes advocacy for increased 19 Organizational Excellence 20 2.1 Attract, retain and grow high performing employees 22 2.1.1: Complete and implement Compensation Study to assess competitiveness of employ 23 2.1.2: Review and develop a strategy for replacing future retiring key leadership po 24 2.2 Lead the organization with best finance and budget practices 25 2.2.1: Develop, and implement a holistic performance management program 26 2.2.2: Reduce government redundancy with process improvement to find efficiencies an 27 2.3 Foster culture of accountability through performance management and adherence to 28 2.3.1: Review and revise employee performance evaluation and training programs to en 29 2.4 Seek new and best practice technology to improve processes in all operational ar 30 2.4.1: Engage County employees in improving internal processes and provide regular 31 2.5 Improve resident and customer experiences through efficient, high quality servic 32 2.5.1 Implement process for obtaining citizen feedback on County service provision 33 Healthy & Safe Community 34 3.1 Preserve and enhance County residents' quality of life through open space, parks 36 3.1.1 Prioritize parks and greenway projects for development through CIP 37 3.1.2: Increase provision of County programs and initiatives aimed at encouraging he 38 3.2 Protect open space and natural resources 39 3.2.1: Acquire Johnson Farm for future generations 40 3.3 Ensure effective and efficient delivery of services to County residents to promo 41 3.3.1: Medicaid Expansion 42 3.3.2 Provide support for local farmer’s markets and community gardens at County loc 43 3.3.3 Research and discuss strategy to address mental health concerns for County res 44 3.4 Decrease alcohol and drug abuse 45 3.4.1 Assess most pressing issues surrounding substance abuse and engage stakeholder 46 3.4.2 Collaborate with Sheriff's Office to eradicate drugs in schools (opioid offens 47 3.5 Provide high quality emergency response and public safety 48 3.5.1 Build new modern Animal Shelter to replace existing small capacity shelter to 49 3.6 Support, promote and celebrate arts and culture 50 3.6.1: Meet regularly with local arts organizations to generate and implement ideas 51 3.7 Provide effective public transportation to the County 52 3.8 Provide effective solid waste services for the County residents 53 3.8.1 Create a northwest convenience site for public use 54 HCBOC 051826 Pg. 361 3.8.2: Assess landfill airspace capacity along with assuring appropriate, adequate c 55 3.8.3 Construction of landfill cell expansion project Anderson Creek 56 Economic Strength 57 4.1 Provide an effective economic development program 59 4.1.1: Revise development and incentive policies to support thriving business and jo 60 4.1.2 Educate County departments about economic development priorities and their rol 61 4.2 Provide well-planned communities with smart and sustainable growth strategies 62 4.2.1 Implementation and completion of comprehensive growth plan for the County 63 4.2.2 Transportation changes to development regulations 64 4.3 Attract and retain a diverse and viable tax base with increased industrial comme 65 4.3.1: Expand and diversify tax base with strategic and major retail and commercial 66 4.3.2: Diversify the tax base by attracting business and industry to bring higher pa 67 4.3.3: Create and maintain business and individual personal property assessment revi 68 4.4. Provide strategically placed infrastructure for business and industry growth an 69 4.4.1: Increase availability of highspeed Broadband throughout County 70 4.4.2 Seek to extend natural gas availability along strategic corridors identified f 71 4.4.3: Advocate and coordinate with NCDOT and transportation organizations and pursu 72 4.4.4: Plan water and wastewater infrastructure to direct and attract residential, c 73 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county 74 4.5.1: Complete the Jetport Runway 75 4.5.2: Create strategic growth plan for the Harnett Regional Jetport 76 4.6 Foster upward mobility and reduce poverty 77 4.6.1: Educate public on tax relief programs established by the North Carolina Mach 78 4.7 Leverage partners and stakeholders to enhance economic development capacity 79 Informed and Engaged Citizens 80 5.1 Provide effective communication to citizens and businesses 82 5.2 Provide opportunities for citizens to engage meaningfully with County government 83 5.2.1: Develop an effective resident engagement strategy focused on creating a posit 84 5.3 Provide effective internal communications and engagement with employees 85 5.4 Strengthen Citizen Advisory Boards and Committees program 86 5.4.1: Create and implement a new program which tracks participation and engagement 87 HCBOC 051826 Pg. 362 3rd Quarter Introduction Letter The 3rd Quarter FY2026 TEAM Harnett Performance Management Report is respectfully presented for your review. As directed by the Board of Commissioners, staff have prepared this quarterly update to provide progress on the implementation of the TEAM Harnett Performance Management Plan. This report also marks the first quarterly performance management report generated through the County’s new ClearGov software platform, representing an important step forward in enhancing performance tracking, reporting consistency, and organizational transparency. At the core of this plan are five strategic priorities supported by an overarching vision statement. This performance management initiative continues to serve as a clear roadmap for the County’s future, providing both strategic direction and a framework for translating that vision into measurable outcomes. The TEAM Harnett Performance Management Plan outlines five Strategic Goals that reflect the County’s priorities and guide decision-making over the next ten years. Introduction Letter 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 4HCBOC 051826 Pg. 363 Mission, Vision and Values Our Mission Harnett County is committed to effectively and efficiently delivering high-quality County services and public infrastructure that meet the evolving needs of our residents, businesses, and visitors. Through thoughtful planning and smart growth strategies, the County will continue to support sustainable development, enhance community well- being, and preserve the character and quality of life that define Harnett County. This commitment is guided by a responsive Board of Commissioners and a dedicated workforce who are focused on excellence in public service, operational accountability, and continuous improvement. With strong leadership, sound governance, and a steadfast commitment to maintaining the public trust, Harnett County will continue to provide transparent, reliable, and forward-looking services that position the community for long-term success. Our Vision Harnett County is a unified, safe, healthy, and engaged community where residents enjoy a high quality of life and a strong sense of belonging. The County is committed to fostering a culturally vibrant environment that celebrates diversity, promotes civic participation, and encourages meaningful connections among citizens, businesses, and community partners. Through thoughtful planning and responsible growth, Harnett County will continue to develop as a well-designed and sustainable community with a thriving economy that supports job creation, business development, and long-term prosperity. A strong and high-quality educational system remains central to this vision, preparing current and future generations with the knowledge, skills, and opportunities needed to succeed. In harmony with its environment and beautiful natural resources, the County is dedicated to preserving its land, water, parks, and open spaces while balancing growth with environmental stewardship. Guided by strong leadership, sound governance, and a commitment to equitable access to services and opportunities, Harnett County strives to ensure that all citizens are supported, empowered, and positioned to prosper both now and in the future. Mission, Vision and Values 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 5HCBOC 051826 Pg. 364 Our Values Our Core Values inform how we make decisions, guide our daily actions, and fulfill our mission to serve the public. They establish the standards of behavior, professionalism, and integrity expected throughout Harnett County government and serve as the foundation for how we interact with residents, colleagues, community partners, and elected officials. These values reflect our commitment to responsive service, sound stewardship of public resources, and the trust placed in us by the citizens of Harnett County. They shape our organizational culture, strengthen accountability, and reinforce our shared responsibility to provide high-quality public services. Harnett County employees are public servants whose purpose is to CREATE a better Harnett County. Through our commitment to these principles, we strive to foster a workplace and community environment built on service, respect, and excellence. Customer Service Respect Ethical & Fair Treatment Accountability Teamwork Excellence Mission, Vision and Values 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 6HCBOC 051826 Pg. 365 Plan Status and Progress Overall Plan Status ●In Process 26 Actions (63%) ●Complete 12 Actions (29%) ●Not Started 3 Actions (7%) 76%Complete 41 Actions Goals Progress Over Time Progress PercentageInformed and Engaged Citizens Economic Strength Healthy & Safe Community Organizational Excellence Superior Education Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr 0% 25% 50% 75% 100% Plan Status and Progress 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 7HCBOC 051826 Pg. 366 Goals Superior Education Overall Progress 72% Objectives 4 Organizational Excellence Overall Progress 71% Objectives 5 Healthy & Safe Community Overall Progress 68% Objectives 8 Economic Strength Overall Progress 73% Objectives 7 Informed and Engaged Citizens Overall Progress 95% Objectives 4 Goals 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 8HCBOC 051826 Pg. 367 Goals Superior Education A strong public school system is essential for the development of children into productive adults who contribute to the overall success of Harnett County. It is critical that Harnett County Government partner with the Harnett County School System to ensure all students in Harnett County are provided with a high-quality education. Overall Progress ●Complete 2 Actions (40%) ●In Process 3 Actions (60%) 72%Complete 5 Actions Objectives ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budget process, capital projects, and other initiatives Actions 2 Progress 88% Status 1.2 Maintain a long-term funding plan for capital needs Actions 1 Progress 25% Status 1.3 Attract, support, and retain highly qualified and experienced public school teachers and staff Actions 1 Progress 75% Status Superior Education 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 9HCBOC 051826 Pg. 368 1.4 Advocate for appropriate allocation of school funding from federal and state sources Actions 1 Progress 100% Status Superior Education 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 10HCBOC 051826 Pg. 369 Objectives 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budget process, capital projects, and other initiatives To maintain communication between County and Harnett County Schools staff and between both Board of Commissioners and Board of Education and County. This includes in-person meetings, virtual meetings, phone calls, and email exchanges. By maintaining open communication regarding budget priorities, the County and Harnett County Schools can focus on the needs of students to provide high quality education. This project will also engage Central Carolina Community College to coordinate budget priorities of the Harnett Promise program. Overall Progress 88% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 1.1.1: Engage school administration proactively to discuss and coordinate budget priorities and funding for FY2027 Last Update 03/31/2026 Progress 75% Status ●In Process 1.1.2: Adopt long-term plan for funding new schools based on education priorities Last Update 03/31/2026 Progress 100% Status ●Complete 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budget process, capital projects, and other initiatives 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 11HCBOC 051826 Pg. 370 Actions 1.1.1: Engage school administration proactively to discuss and coordinate budget priorities and funding for FY2027 Strategic Key Performance Indicator is to maintain a 95% satisfaction rating from elected officials that we collaborated and are well coordinated with the budget process, capital projects and other initiatives. Strategic Key Performance Indicator is # enrolled and % of students that graduated from Harnett Promise initiative Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Work in process. Complete by 6/30/2026. Last Update 12/31/2025 Progress 50% Status ●In Process Note Work in process. Complete by 6/30/26 Tasks Quarterly Collaborative meetings with County Manager and Superintendent Elected Officials and administration staff survey Engage Central Carolina Community College budget requests for Harnett Promise for FY256 1.1.1: Engage school administration proactively to discuss and coordinate budget priorities and funding for FY2027 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 12HCBOC 051826 Pg. 371 Actions 1.1.2: Adopt long-term plan for funding new schools based on education priorities Create a debt affordability plan. Davenport Public Finance created a 20-year debt schedule plan to allow expenditure up to $320M in school construction projects. This project is to address our debt affordability plan. This plan is important to the Board of Commissioners because it shows how the County can fund the construction of new schools. The Board of Commissioners plans to construct a minimum of five schools over the next 20 years to address the rapid growth in Harnett County. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Update by Davenport on 2/10/2026 to Board of Commissioners. Work complete. Last Update 12/31/2025 Progress 50% Status ●In Process Note Work in process. Update by Davenport on 2/10/2026 to Board of Commissioners. Tasks Consultant updating education debt affordability plan Present current education debt affordability plan to Board of Commissioners 1.1.2: Adopt long-term plan for funding new schools based on education priorities 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 13HCBOC 051826 Pg. 372 Objectives 1.2 Maintain a long- term funding plan for capital needs Harnett County Schools has 28 schools. Provide funding for Capital Improvement Projects throughout the County for Harnett County Schools. Overall Progress 25% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 1.2.1: Maintain County involvement in capital planning and architectural committee for ongoing and upcoming projects Last Update 03/31/2026 Progress 25% Status ●In Process 1.2 Maintain a long-term funding plan for capital needs 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 14HCBOC 051826 Pg. 373 Actions 1.2.1: Maintain County involvement in capital planning and architectural committee for ongoing and upcoming projects Funding of Flatwoods Middle School Funding of Lillington-Shawtown Elementary School Gym addition Funding of Child Nutrition Freezer Unit Funding for Highland High School Status and Progress Last Update 03/31/2026 Progress 25% Status ●In Process Note In process for planning funding for Highland High School. Schools have released an RFP for construction this quarter. Last Update 12/31/2025 Progress 0% Status ●Not Started Note In process for planning funding for Highland High School 1.2.1: Maintain County involvement in capital planning and architectural committee for ongoing and upcoming projects 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 15HCBOC 051826 Pg. 374 Objectives 1.3 Attract, support, and retain highly qualified and experienced public school teachers and staff This project will improve the current process of addressing teacher supplement in our overall budget process. The Board of Education will submit a request for teacher supplement in April. The County anticipates an increase for FY 2025 and will bring their request to the board during deliberation to discuss the process about addressing the Board’s interest. The process will be complete at the end of the fiscal year/budget completion. Overall Progress 75% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 1.3.1: Address teacher supplements to increase competitiveness Last Update 03/31/2026 Progress 75% Status ●In Process 1.3 Attract, support, and retain highly qualified and experienced public school teachers and staff 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 16HCBOC 051826 Pg. 375 Actions 1.3.1: Address teacher supplements to increase competitiveness This project strengthens the ability to recruit and retain qualified teacher for the county’s students. The project will address recruiting and retaining teachers for the Harnett County Schools district. Strategic Key Performance Indicator is to reduce turnover rate for instructional staff and number of vacancies for instructional staff. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Funding request will be considered in FY27 budget. In process. Last Update 12/31/2025 Progress 50% Status ●In Process Note Funding request will be considered in FY27 budget. In process. 1.3.1: Address teacher supplements to increase competitiveness 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 17HCBOC 051826 Pg. 376 Objectives 1.4 Advocate for appropriate allocation of school funding from federal and state sources Each year, County Commissioners develop a list of legislative priorities to discuss with our state and federal legislative representatives to continue to support our citizens' needs. Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 1.4.1: Adopt Legislative Priorities for CY2026 that includes advocacy for increased funding for schools Last Update 03/31/2026 Progress 100% Status ●Complete 1.4 Advocate for appropriate allocation of school funding from federal and state sources 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 18HCBOC 051826 Pg. 377 Actions 1.4.1: Adopt Legislative Priorities for CY2026 that includes advocacy for increased funding for schools Harnett County has an adopted state legislative agenda that advocates for increased funding for schools. (lead measure - Key Performance Indicator) % increase of funding for Harnett County Schools (lag measure – Key Performance Indicator) Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note CY 2026 Legislative Priorities meeting with Board of Commissioners in March 2026 complete. Information provided to legislators from Commissioners. Last Update 12/31/2025 Progress 50% Status ●In Process Note Planning for CY 2026 Legislative Priorities meeting with Board of Commissioners in March 2026. Tasks Adopted Legislative Priorities for 2026 Develop Legislative Priorities for 2026 1.4.1: Adopt Legislative Priorities for CY2026 that includes advocacy for increased funding for schools 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 19HCBOC 051826 Pg. 378 Goals Organizational Excellence Harnett County’s greatest asset is its employees. The County desires to become an employer of choice, growing a culture that values high performance and embraces diversity. A positive workplace environment increases productivity and reduces employee stress levels, empowering staff to perform at their peak and provide top-notch service to residents. The County seeks to implement a culture of accountability where staff at every level look for ways to improve and innovate operations and service delivery. Overall Progress ●Complete 3 Actions (43%) ●In Process 2 Actions (29%) ●Not Started 2 Actions (29%) 71%Complete 7 Actions Objectives ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 2.1 Attract, retain and grow high performing employees Actions 2 Progress 50% Status 2.2 Lead the organization with best finance and budget practices Actions 2 Progress 50% Status 2.3 Foster culture of accountability through performance management and adherence to internal processes Actions 1 Progress 75% Status 2.4 Seek new and best practice technology to improve processes in all operational areas Actions 1 Progress 80% Status Organizational Excellence 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 20HCBOC 051826 Pg. 379 2.5 Improve resident and customer experiences through efficient, high quality service delivery and continuous improvement Actions 1 Progress 100% Status Organizational Excellence 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 21HCBOC 051826 Pg. 380 Objectives 2.1 Attract, retain and grow high performing employees Harnett County aims to attract and retain top talent by fostering a supportive workplace, offering growth opportunities, and recognizing employee contributions. This ensures a high-performing workforce that drives long- term organizational success. Overall Progress 50% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 2.1.1: Complete and implement Compensation Study to assess competitiveness of employee pay and salary compression for existing County employees Last Update 03/31/2026 Progress 100% Status ●Complete 2.1.2: Review and develop a strategy for replacing future retiring key leadership positions in the organization Last Update 03/31/2026 Progress 0% Status ●Not Started 2.1 Attract, retain and grow high performing employees 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 22HCBOC 051826 Pg. 381 Actions 2.1.1: Complete and implement Compensation Study to assess competitiveness of employee pay and salary compression for existing County employees Project objectives should ensure program outcomes and recommendations that are internally equitable, externally competitive, understandable, legally defensible, easily maintained and administered by the County staff, flexible to change as market conditions evolve, and appropriate for the County’s goals, structure, and reward system. This KSA will move us forward in reducing the County wide overall turnover rate and will attract, retain and grow high performing employees. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Work for this project is complete. Last Update 12/31/2025 Progress 100% Status ●Complete Note Work for this project is complete. Tasks RFP Consultant to complete the study HR to study follow up items from report Present information during budget cycle 2.1.1: Complete and implement Compensation Study to assess competitiveness of employee pay and salary compression for existing County employees 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 23HCBOC 051826 Pg. 382 Actions 2.1.2: Review and develop a strategy for replacing future retiring key leadership positions in the organization The intention of this Key Strategic Action is to review and develop plans for replacing future retiring key leadership in the organization. The strategy will focus on identifying potential successors, leadership development, and succession planning to minimize disruptions, promote leadership continuity, and support long-term organizational growth. To ensure that the process of reviewing and developing a leadership succession strategy is effective, measurable performance results should be established. The following Key Performance Indicators will help track performance outcomes for this action. Talent Pipeline and Succession Planning KPI: Succession plan completion for all key leadership positions. Goal: 100% of key leadership positions have a succession plan in place. KPI: Internal candidate identification rate. Goal: At least 70% of key leadership positions should have one or more internal candidates identified as potential successors. Status and Progress Last Update 03/31/2026 Progress 0% Status ●Not Started Note Pending and not yet started. Last Update 12/31/2025 Progress 0% Status ●Not Started Note Pending and not yet started. 2.1.2: Review and develop a strategy for replacing future retiring key leadership positions in the organization 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 24HCBOC 051826 Pg. 383 Objectives 2.2 Lead the organization with best finance and budget practices Harnett County is committed to strong financial stewardship by using best practices in budgeting and fiscal management to ensure transparency, efficiency, and long- term stability. Overall Progress 50% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 2.2.1: Develop, and implement a holistic performance management program Last Update 03/31/2026 Progress 100% Status ●Complete 2.2.2: Reduce government redundancy with process improvement to find efficiencies and fee schedule improvements to reduce overall government, where possible and reduce the financial burden on taxpayers Last Update 03/31/2026 Progress 0% Status ●Not Started 2.2 Lead the organization with best finance and budget practices 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 25HCBOC 051826 Pg. 384 Actions 2.2.1: Develop, and implement a holistic performance management program The UNC School of Government’s Center for Public Leadership and Governance will support Harnett County’s strategic planning process. The process will occur in three phases. This Scope of Work includes preparation of plan elements for phase I, and phase II for the development of the Strategic Plan. Phase III of the plan will be for the Performance Management Program. Phase IV to begin November 2023. Business Plan implementation is complete. Percentage of performance indicators from County Departments Number of Departments tracking customer service data for residents and businesses Number of Departments providing quality services to residents and businesses Number of Departments providing quality customer services to internal customers Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Work complete. Last Update 12/31/2025 Progress 100% Status ●Complete Note Work Complete. Tasks Phase 1 – Plan elements Phase 2 – Strategic Plan Phase 3 – Performance Management Plan Phase 4 – Business Plan Development for Departments 2.2.1: Develop, and implement a holistic performance management program 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 26HCBOC 051826 Pg. 385 Actions 2.2.2: Reduce government redundancy with process improvement to find efficiencies and fee schedule improvements to reduce overall government, where possible and reduce the financial burden on taxpayers The purpose of this project is to identify and eliminate redundancies within government processes, streamline operations, improve fee schedules, and enhance overall efficiency. The goal is to reduce the financial burden on taxpayers by optimizing government resources and services without compromising service quality. Status and Progress Last Update 03/31/2026 Progress 0% Status ●Not Started Note This project is pending and not yet started. Last Update 12/31/2025 Progress 0% Status ●Not Started Note This project is pending and not yet started. 2.2.2: Reduce government redundancy with process improvement to find efficiencies and fee schedule improvements to reduce overall government, where possible and reduce the finan... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 27HCBOC 051826 Pg. 386 Objectives 2.3 Foster culture of accountability through performance management and adherence to internal processes Harnett County promotes accountability by strengthening performance management and ensuring consistent adherence to internal processes. Overall Progress 75% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 2.3.1: Review and revise employee performance evaluation and training programs to encourage culture of empowerment and accountability, to foster employee development and to provide enrichment opportunities Last Update 03/31/2026 Progress 75% Status ●In Process 2.3 Foster culture of accountability through performance management and adherence to internal processes 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 28HCBOC 051826 Pg. 387 Actions 2.3.1: Review and revise employee performance evaluation and training programs to encourage culture of empowerment and accountability, to foster employee development and to provide enrichment opportunities Develop a new performance evaluation process that will align with the goal objectives and key strategic actions of the county. This will help in educating employees the goals and objectives they are expected to meet by having measurable objectives in place. Employees will understand how their daily work and projects are a part of working towards larger goals of the County. This will also assist the Department Directors and Supervisors in giving sound and objective feedback on performance evaluations. This KSA will move us forward in reducing the County wide overall turnover rate and will help with retention and growth of high performing employees. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note This project is in process. Last Update 12/31/2025 Progress 67% Status ●In Process Note Implement new performance evaluation process. Ongoing. Tasks Meet with Dept Heads to discuss proposed changes/training Communicate changes to employees by training 2.3.1: Review and revise employee performance evaluation and training programs to encourage culture of empowerment and accountability, to foster employee development and to prov... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 29HCBOC 051826 Pg. 388 Objectives 2.4 Seek new and best practice technology to improve processes in all operational areas Harnett County will review and determine the best technology applications and utilize them to improve efficiency and effectiveness in departments across the organization. Overall Progress 80% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 2.4.1: Engage County employees in improving internal processes and provide regular education on adherence (R.P.I) Last Update 03/31/2026 Progress 80% Status ●In Process 2.4 Seek new and best practice technology to improve processes in all operational areas 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 30HCBOC 051826 Pg. 389 Actions 2.4.1: Engage County employees in improving internal processes and provide regular education on adherence (R.P.I) An analysis that will provide a methodical approach to identify, map, and improve processes organization wide to improve efficiency and effectiveness by eliminating waste, reducing costs, improving communication and collaboration with regular updates using Rapid Process Improvement (RPI) strategies with our performance management program. The review parameters have not been developed at this time due to the ongoing performance management program activities. Percentage of staff training opportunities for RPI Percentage of feedback and ideas from project teams for improvement Decrease project time due to inefficiencies found by project teams Increase communications and responses from project teams on work efficiencies Increase collaboration and communication across project teams through regular interaction (monthly, quarterly) Status and Progress Last Update 03/31/2026 Progress 80% Status ●In Process Note Project is in process. Conducted survey and will determine first RPI event with consultant in the next quarter. Last Update 12/31/2025 Progress 60% Status ●In Process Note Project is in process. Tasks Outreach to firm for information and conduct research Develop Scope of Work RPI Select Vendor Launch 2.4.1: Engage County employees in improving internal processes and provide regular education on adherence (R.P.I) 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 31HCBOC 051826 Pg. 390 Objectives 2.5 Improve resident and customer experiences through efficient, high quality service delivery and continuous improvement Harnett County strives to enhance resident and customer experiences by delivering efficient, high-quality services and driving continuous improvement. Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 2.5.1 Implement process for obtaining citizen feedback on County service provision Last Update 03/31/2026 Progress 100% Status ●Complete 2.5 Improve resident and customer experiences through efficient, high quality service delivery and continuous improvement 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 32HCBOC 051826 Pg. 391 Actions 2.5.1 Implement process for obtaining citizen feedback on County service provision An analysis that will provide a methodical approach for a process for obtaining feedback on County services through administered surveys to gather information on residents’ level of satisfaction with County provided services and gather residents’ opinions regarding other topics. This feedback will be in support of the County’s ongoing strategic planning process in the future. Most surveys would be administered using a combination of mail, phone, and internet to gather a random sample. The scope parameters have not been developed at this time due to the ongoing performance management program activities.Percentage of satisfaction with major County services Percentage of satisfaction with perceptions of safety in the County Percentage of satisfaction with County communication with public Percentage of customer satisfaction with County employee interactions for questions Percentage of customer satisfaction with County employee interactions for problems Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note ETC Institute presented the findings of the survey to the Board of Commissioners on 3/10/2026. Citizen information session held on 3/23/2026 to share information and gain feedback. Last Update 12/31/2025 Progress 75% Status ●In Process Note This project is in process. Results of survey to be presented on 3/10/2026. Tasks Meet with staff Develop Scope of Work and RFP, Out to bid Select Vendor Conduct Survey and review findings, present to Commissioners 2.5.1 Implement process for obtaining citizen feedback on County service provision 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 33HCBOC 051826 Pg. 392 Goals Healthy & Safe Community Harnett County is committed to ensuring that all residents have opportunities to live healthy and productive lives, and that they feel safe. This commitment is shown through the provision of services and programs that enhance residents' lives and promote healthy behaviors and lifestyles. The County is also committed to providing strong public safety and emergency response services. Overall Progress ●In Process 9 Actions (69%) ●Complete 3 Actions (23%) ●Not Started 1 Actions (8%) 68%Complete 13 Actions Objectives ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 3.1 Preserve and enhance County residents' quality of life through open space, parks, recreation resources and greenways Actions 2 Progress 88% Status 3.2 Protect open space and natural resources Actions 1 Progress 100% Status 3.3 Ensure effective and efficient delivery of services to County residents to promote health, safety and wellbeing for all Actions 3 Progress 70% Status 3.4 Decrease alcohol and drug abuse Actions 2 Progress 45% Status Healthy & Safe Community 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 34HCBOC 051826 Pg. 393 3.5 Provide high quality emergency response and public safety Actions 1 Progress 10% Status 3.6 Support, promote and celebrate arts and culture Actions 1 Progress 100% Status 3.7 Provide effective public transportation to the County Actions 0 Progress 0% Status No data available 3.8 Provide effective solid waste services for the County residents Actions 3 Progress 62% Status Healthy & Safe Community 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 35HCBOC 051826 Pg. 394 Objectives 3.1 Preserve and enhance County residents' quality of life through open space, parks, recreation resources and greenways Harnett County seeks to protect and enrich residents’ quality of life by expanding parks, greenways, and recreational opportunities. Overall Progress 88% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.1.1 Prioritize parks and greenway projects for development through CIP Last Update 03/31/2026 Progress 75% Status ●In Process 3.1.2: Increase provision of County programs and initiatives aimed at encouraging healthy lifestyles and outdoor activity to include a focus on senior citizens and other special populations Last Update 03/31/2026 Progress 100% Status ●Complete 3.1 Preserve and enhance County residents' quality of life through open space, parks, recreation resources and greenways 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 36HCBOC 051826 Pg. 395 Actions 3.1.1 Prioritize parks and greenway projects for development through CIP Parks and Recreation will update requested funding for various park projects for the Capital Improvement Program which are all in different stages. These projects are located throughout the County and range from small projects to full park development. Parks and Amenities are planned based on community input, staff knowledge, and recreational trends. Greenways planning is following the recommendations of the 2021 Bicycle, Pedestrian, and Greenway Plan with dedicated funding in the Capital Improvement Program. Additional facilities and park land for Harnett County citizens Planned amenities to meet benchmarking data from the Statewide Comprehensive Outdoor Recreation Plan (SCORP) Additional Segments of Greenways and Trails connecting schools, municipalities, parks, and points of interest. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note In process for CY 26: PR prioritizes projects through CIP and update each year through CIP process. Last Update 12/31/2025 Progress 67% Status ●Complete Note Complete for CY 25: PR prioritizes projects through CIP and update each year through CIP process. Tasks Submit projects for CIP Plan for implementation of approved/ recommended projects. Begin next fiscal year projects: Plan, Design, Construction. Plan for future CIP Process. 3.1.1 Prioritize parks and greenway projects for development through CIP 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 37HCBOC 051826 Pg. 396 Actions 3.1.2: Increase provision of County programs and initiatives aimed at encouraging healthy lifestyles and outdoor activity to include a focus on senior citizens and other special populations This proposed project will see what programs are currently being offered across the different departments. Based on current successful programs the project task force will look for ways to replicate current program in communities across the county by identify potential infrastructure needs. This proposed project will also identify programming deficiencies and gaps to develop a wide variety of programming and community outreach to offer County citizens an environment for safe and educational opportunities. The task force will also assess current staffing and volunteer capacity. This will allow for us to determine the need for additional resources and potential trainings. The proposed programming will include active and passive programs providing nutrition education, physical activity, nature education, wellness benefits, and community engagement. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Requested position in FY25 for this work. Complete. Last Update 12/31/2025 Progress 100% Status ●Complete Note Requested position in FY25 for this work. Complete Tasks Coordinate stakeholder meeting to access current program offerings Gather programming wants and needs through the most recent community and health needs assessments Analyze Engagement results and plan for future programming. Implement Programming Plan and prioritize replication of highest need and impact programs 3.1.2: Increase provision of County programs and initiatives aimed at encouraging healthy lifestyles and outdoor activity to include a focus on senior citizens and other special... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 38HCBOC 051826 Pg. 397 Objectives 3.2 Protect open space and natural resources Harnett County is committed to protect open space and natural resources by using best natural land management practices. Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.2.1: Acquire Johnson Farm for future generations Last Update 03/31/2026 Progress 100% Status ●Complete 3.2 Protect open space and natural resources 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 39HCBOC 051826 Pg. 398 Actions 3.2.1: Acquire Johnson Farm for future generations The proposed project will attempt to acquire Johnson Farm for future generations . Program will negotiate with property owners to obtain park land Park land will become County park land and be utilized accordingly Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Complete. Owners decided to not sell property at this time. Should the owners be interested in the future, we would discuss with them. Last Update 12/31/2025 Progress 100% Status ●Complete Note Complete. Owners decided to not sell property at this time. Should the owners be interested in the future, we would discuss with them. Tasks Negotiate with landowners Review with Board of Commissioners Purchase land at best, fair market price 3.2.1: Acquire Johnson Farm for future generations 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 40HCBOC 051826 Pg. 399 Objectives 3.3 Ensure effective and efficient delivery of services to County residents to promote health, safety and wellbeing for all Harnett County will promote the health, safety and well- being of residents through beneficial programs. Overall Progress 70% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.3.1: Medicaid Expansion Last Update 03/31/2026 Progress 75% Status ●In Process 3.3.2 Provide support for local farmer’s markets and community gardens at County locations to support healthy food options for residents Last Update 03/31/2026 Progress 55% Status ●In Process 3.3.3 Research and discuss strategy to address mental health concerns for County residents and bring back to Board for consideration Last Update 03/31/2026 Progress 80% Status ●In Process 3.3 Ensure effective and efficient delivery of services to County residents to promote health, safety and wellbeing for all 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 41HCBOC 051826 Pg. 400 Actions 3.3.1: Medicaid Expansion The proposed project will expand Medicaid in accordance with the State of North Carolina statutory mandates. Program will expand Medicaid as required Provide services as required Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Findings will be added to FY27 budget for position to support Medicaid expansion, if funding is available. Last Update 12/31/2025 Progress 66% Status ●In Process Note 39,699 (28.9% of population) of Harnett County citizens receiving Medicaid. In process. Tasks Review state requirements Informational event and training 3.3.1: Medicaid Expansion 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 42HCBOC 051826 Pg. 401 Actions 3.3.2 Provide support for local farmer’s markets and community gardens at County locations to support healthy food options for residents The proposed project will determine need and a County level comprehensive plan for support of a local foods system. By supporting local farmer’s needs for accessibility to the public for sales in addition to resources for the production of value-added goods, we will provide a path to a strong local foods system. This will in turn promote economic prosperity for small farmers, encourage healthy eating, and support long term food security for our citizens. Number of small farmers and community gardens Number of local vendors conducting on farm and market stand sales. Number of local food pantries supported by locally grown food. Percent increase in vendor sales from local market stands. Attendance at special events hosted at market facilities. Number of value-added products produced for sale or individual family consumption. Status and Progress Last Update 03/31/2026 Progress 55% Status ●In Process Note In process. Negotiations underway with Planning firm for work. Finalizing contract. Last Update 06/30/2025 Progress 50% Status ●In Process Note Market location site in process. Last Update 03/31/2025 Progress 66% Status ●In Process Note Market location site in process. Engineering work negotiations underway Tasks Compile a workgroup of local market organizers, local farmers and County staff. Develop assessment plan, analyze budget needs, and request funding. Research local market and producer needs for local foods system sustainability. Analyze data, develop program, delivery strategy, and budget needs Present feedback, program and budget to the Board. 3.3.2 Provide support for local farmer’s markets and community gardens at County locations to support healthy food options for residents 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 43HCBOC 051826 Pg. 402 Actions 3.3.3 Research and discuss strategy to address mental health concerns for County residents and bring back to Board for consideration The objective of this project is to research, analyze, and develop a comprehensive strategy to address mental health concerns among County residents. The strategy will focus on improving access to mental health services, raising awareness, and addressing gaps in care, with the final goal of presenting actionable recommendations to the Board for consideration and potential implementation. Assessment of current mental health landscape Analyze data on mental health trends in the County, including prevalence of mental health disorders, service utilization, and unmet needs. Identify potential partnerships with local hospitals, clinics, mental health organizations, schools, and non-profits. Engage with state and federal agencies to explore funding opportunities and support for mental health programs. Status and Progress Last Update 03/31/2026 Progress 80% Status ●In Process Note In process. Report to Board of Commissioners. Board of Health has reviewed and approved. Last Update 06/30/2025 Progress 33% Status ●In Process Note Assessment underway in Summer 2025. Last Update 03/31/2025 Progress 33% Status ●In Process Note Report findings of assessment by Health Department Tasks Review concerns and create a Community Health Assessment for Harnett County residents Meet with project team, stakeholders, partners to create assessment 3.3.3 Research and discuss strategy to address mental health concerns for County residents and bring back to Board for consideration 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 44HCBOC 051826 Pg. 403 Objectives 3.4 Decrease alcohol and drug abuse Harnett County is dedicated to reducing alcohol and drug abuse by promoting a healthier, safer community. Overall Progress 45% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.4.1 Assess most pressing issues surrounding substance abuse and engage stakeholders to develop plan to curb problems Last Update 03/31/2026 Progress 90% Status ●In Process 3.4.2 Collaborate with Sheriff's Office to eradicate drugs in schools (opioid offense) ensuring clean and safe schools. Last Update 03/31/2026 Progress 0% Status ●Not Started 3.4 Decrease alcohol and drug abuse 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 45HCBOC 051826 Pg. 404 Actions 3.4.1 Assess most pressing issues surrounding substance abuse and engage stakeholders to develop plan to curb problems The proposed project will provide a fully-developed, comprehensive County-wide program to address substance abuse in Harnett County. By expanding our current programs and pooling the resources of County departments and community partners, we will provide access to a “one-stop shopping” source of information, resources, and support to the residents of Harnett County. This will in turn promote healthy behaviors and lifestyles allowing our residents to live high quality and productive lives. Decrease the substance abuse problem in Harnett County. Number of residents suffering from substance abuse who received information from the program. Number of substance abuse education opportunities conducted. Percentage of residents who participated in the program versus residents with repeat drug issues. Status and Progress Last Update 03/31/2026 Progress 90% Status ●In Process Note Mini summit on April 16, 2026, to review priorities. Last Update 06/30/2025 Progress 90% Status ●In Process Note Tracking KPIs for program. Last Update 03/31/2025 Progress 90% Status ●In Process Note Tracking KPIs for reporting information. Tasks Develop a taskforce of pertinent Harnett County staff and community stakeholders. Create a charter and research current substance abuse issues in Harnett County. Compile and analyze data to identify most pressing issues and determine where program should focus. Develop program to curb substance abuse and present to County Manager for approval with needed resources and budget. Implement approved program and begin tracking KPIs. 3.4.1 Assess most pressing issues surrounding substance abuse and engage stakeholders to develop plan to curb problems 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 46HCBOC 051826 Pg. 405 Actions 3.4.2 Collaborate with Sheriff's Office to eradicate drugs in schools (opioid offense) ensuring clean and safe schools. The objective of this project is to collaborate with the Sheriff's Office to develop and implement a comprehensive strategy aimed at eradicating drug-related offenses, particularly opioid use and distribution, in County schools. The goal is to ensure safe and drug-free environments for students, staff, and the community by preventing, identifying, and addressing opioid-related incidents in schools. Collaboration with the Sheriff's Office and School Officials Drug prevention and education programs for students, teachers and parents Provide an opioid awareness campaign targeting students and parents Work with the Sheriff's Office to enhance the presence of law enforcement officers, such as School Resource Officers (SROs), in schools to monitor for drug-related activity, provide support, and foster positive relationships between students and law enforcement. Reduce drug related incidents in schools Improve sense of safety and well being in schools Status and Progress Last Update 03/31/2026 Progress 0% Status ●Not Started Note This project has not started. Last Update 06/30/2025 Progress 0% Status ●Not Started Note This project has not started. Last Update 03/31/2025 Progress 0% Status ●Not Started Note Project not started. 3.4.2 Collaborate with Sheriff's Office to eradicate drugs in schools (opioid offense) ensuring clean and safe schools. 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 47HCBOC 051826 Pg. 406 Objectives 3.5 Provide high quality emergency response and public safety Harnett County is committed to providing a safe community through improved emergency response and public safety. Overall Progress 10% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.5.1 Build new modern Animal Shelter to replace existing small capacity shelter to meet growing demand for increased services Last Update 03/31/2026 Progress 10% Status ●In Process 3.5 Provide high quality emergency response and public safety 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 48HCBOC 051826 Pg. 407 Actions 3.5.1 Build new modern Animal Shelter to replace existing small capacity shelter to meet growing demand for increased services Build a new modern animal shelter in central Harnett County that meets the changing animal welfare industry standards for Harnett County residents that will provide an improved quality of life for the animals in our care. As a result, the public health, safety and welfare of the residents and animals will meet best management practices in the field. Status and Progress Last Update 03/31/2026 Progress 10% Status ●In Process Note In next quarter, will seek approval from Board of Commissioners for design. 3.5.1 Build new modern Animal Shelter to replace existing small capacity shelter to meet growing demand for increased services 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 49HCBOC 051826 Pg. 408 Objectives 3.6 Support, promote and celebrate arts and culture Harnett County will seek to support, promote and celebrate arts and culture in the community. Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.6.1: Meet regularly with local arts organizations to generate and implement ideas for celebrating arts and culture Last Update 03/31/2026 Progress 100% Status ●Complete 3.6 Support, promote and celebrate arts and culture 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 50HCBOC 051826 Pg. 409 Actions 3.6.1: Meet regularly with local arts organizations to generate and implement ideas for celebrating arts and culture Harnett County Administration will collaborate and coordinate with local arts organizations to secure, manage, and allocate funding to Harnett County organizations, institutions, municipalities, schools, and local artists to strengthen the arts in Harnett County communities and to provide opportunities for community members to experience the arts, both local cultural and artistic assets as well as new arts experiences from outside their home regions. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note County Administration currently serves as Fiscal Agent and grantee for State Arts Council allocations. Completed. Last Update 12/31/2025 Progress 100% Status ●Complete Note County Administration currently serves as Fiscal Agent and grantee for State Arts Council allocations. Completed. Last Update 06/30/2025 Progress 100% Status ●Complete Note Project complete for this year. Project is ongoing for upcoming fiscal year. Tasks Identify local arts organizations, artists, and other partners Meet with project team, stakeholders, and collaborators to identify funding sources and develop programming ideas. Submit State Arts Grant application Award Sub-Grant applicants Implement arts programs and activities and begin tracking KPIs. 3.6.1: Meet regularly with local arts organizations to generate and implement ideas for celebrating arts and culture 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 51HCBOC 051826 Pg. 410 Objectives 3.7 Provide effective public transportation to the County Harnett County will work collaboratively with NCDOT and MPO/RPO partners for a strategic public transportation plan to serve residents and businesses. Overall Progress 0% Overall Status No data available ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 3.7 Provide effective public transportation to the County 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 52HCBOC 051826 Pg. 411 Objectives 3.8 Provide effective solid waste services for the County residents Harnett County will strive to used best management practices for effective solid waste services to ensure sanitary conditions for everyone. Overall Progress 62% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 3.8.1 Create a northwest convenience site for public use Last Update 03/31/2026 Progress 95% Status ●In Process 3.8.2: Assess landfill airspace capacity along with assuring appropriate, adequate coverage and availability of convenient sites for disposal services to meet the needs of the citizens Last Update 03/31/2026 Progress 90% Status ●In Process 3.8.3 Construction of landfill cell expansion project Anderson Creek Last Update 04/15/2026 Progress 0% Status ●In Process 3.8 Provide effective solid waste services for the County residents 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 53HCBOC 051826 Pg. 412 Actions 3.8.1 Create a northwest convenience site for public use The objective of this project is to design, develop, and construct a solid waste convenience site in northwest Harnett County for public use. The site will provide County residents with a convenient, safe, and accessible location to dispose of household waste, recyclable materials, and other accepted refuse. The goal is to improve waste management services, reduce illegal dumping, and promote recycling and environmental sustainability in the community. Site selection and design Environmental, access, and safety considerations Public access and user experience Regulatory compliance Staffing plan and operational guidelines Status and Progress Last Update 03/31/2026 Progress 95% Status ●In Process Note Pending construction completion on May 8, 2026 Last Update 12/31/2025 Progress 90% Status ●In Process Note Work in process. Construction substantially anticipated complete in April 2026. Last Update 06/30/2025 Progress 10% Status ●In Process Note RFP complete and contractor selected. Site clearing and project kickoff next. Tasks Site clearing Construction activities 3.8.1 Create a northwest convenience site for public use 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 54HCBOC 051826 Pg. 413 Actions 3.8.2: Assess landfill airspace capacity along with assuring appropriate, adequate coverage and availability of convenient sites for disposal services to meet the needs of the citizens The proposed projects will provide the following: Northwest Convenient Site construction will offer a safer and more user- friendly alternative for waste disposal services for the citizens in that area Cell expansion projects at the landfill assures continued efficient operations of the landfill so as not to interrupt any waste collection from our users Status and Progress Last Update 03/31/2026 Progress 90% Status ●In Process Note Project anticipated completion on 5/8/2026 Last Update 12/31/2025 Progress 90% Status ●In Process Note Staff has constructed cell for additional Landfill capacity and will begin on NW Conv. Site as soon as staffing issues are resolved. Project is in process. Last Update 06/30/2025 Progress 75% Status ●In Process Note Work at Northwest Convenience site will commence with site clearing in October 2025. Tasks Continue construction of cell expansion project at Dunn Erwin landfill Plans submitted to NCDEQ for final approval on cell construction at Dunn Erwin landfill North West Convenient Site plans in hand and permit request have been sent to NCDEQ for ESC permit 3.8.2: Assess landfill airspace capacity along with assuring appropriate, adequate coverage and availability of convenient sites for disposal services to meet the needs of the c... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 55HCBOC 051826 Pg. 414 Actions 3.8.3 Construction of landfill cell expansion project Anderson Creek The proposed projects will provide the following: Construction will offer a safer and more user-friendly alternative for waste disposal services for the citizens at the Anderson Creek landfill Cell expansion projects at the landfill assures continued efficient operations of the landfill so as not to interrupt any waste collection from our users Status and Progress Last Update 04/15/2026 Progress 0% Status ●In Process Note RFP has been received and contracts awarded. Required permits received and construction has begun. 3.8.3 Construction of landfill cell expansion project Anderson Creek 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 56HCBOC 051826 Pg. 415 Goals Economic Strength Harnett County is committed to creating economic opportunity for our residents. The County is working to strengthen its economic development program to position the County for success. This includes providing well planned infrastructure to recruit business and industry, working with our educational partners to ensure a highly skilled workforce, and leveraging our resources to ensure residents share in the prosperity generated through these efforts. Overall Progress ●Complete 3 Actions (21%) ●In Process 11 Actions (79%) 73%Complete 14 Actions Objectives ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 4.1 Provide an effective economic development program Actions 2 Progress 90% Status 4.2 Provide well-planned communities with smart and sustainable growth strategies Actions 2 Progress 60% Status 4.3 Attract and retain a diverse and viable tax base with increased industrial commercial and retail Actions 3 Progress 72% Status Economic Strength 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 57HCBOC 051826 Pg. 416 4.4. Provide strategically placed infrastructure for business and industry growth and attraction Actions 4 Progress 54% Status 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county Actions 2 Progress 60% Status 4.6 Foster upward mobility and reduce poverty Actions 1 Progress 100% Status 4.7 Leverage partners and stakeholders to enhance economic development capacity Actions 0 Progress 0% Status No data available Economic Strength 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 58HCBOC 051826 Pg. 417 Objectives 4.1 Provide an effective economic development program Harnett County strives to provide an effective multi-faceted economic development program. Overall Progress 90% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.1.1: Revise development and incentive policies to support thriving business and job creation Last Update 03/31/2026 Progress 80% Status ●In Process 4.1.2 Educate County departments about economic development priorities and their role in advancing those priorities Last Update 03/31/2026 Progress 100% Status ●Complete 4.1 Provide an effective economic development program 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 59HCBOC 051826 Pg. 418 Actions 4.1.1: Revise development and incentive policies to support thriving business and job creation This project involves an examination of our existing economic development incentive guidelines to ensure to legal compliance with the general statues that govern economic development expenditures, and levels of investment and jobs created. An up-to-date and effective incentive policy ensures that business attraction is prioritized, providing a competitive environment for the attraction of jobs and investment. Status and Progress Last Update 03/31/2026 Progress 80% Status ●In Process Note In process and under review. Last Update 12/31/2025 Progress 75% Status ●In Process Note In process and under review. Last Update 06/30/2025 Progress 50% Status ●In Process Note Project is in process and being reviewed by staff. 4.1.1: Revise development and incentive policies to support thriving business and job creation 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 60HCBOC 051826 Pg. 419 Actions 4.1.2 Educate County departments about economic development priorities and their role in advancing those priorities Creating a new economic development website offers a clear and concise look at our strategies and focus areas to understand priorities of the County. The creation of a quarterly newsletter allows the Partnership (department) to share company successes stories, grant opportunities, and other initiatives and resources that allow audiences to learn about economic development priorities. The new website and quarterly newsletter identifies our community’s economic development program, focus areas, target sectors, and resources for better collaboration and economic outcomes. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note New Quarterly newsletter was launched successfully. Newsletter is ongoing, so work is complete. Last Update 12/31/2025 Progress 100% Status ●Complete Note New Quarterly newsletter was launched successfully. Newsletter is ongoing, so work is complete. Last Update 06/30/2025 Progress 100% Status ●Not Started Note Work is complete and ongoing quarterly for the economic development newsletter. Tasks Create a new economic development website Create a new quarterly economic development newsletter 4.1.2 Educate County departments about economic development priorities and their role in advancing those priorities 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 61HCBOC 051826 Pg. 420 Objectives 4.2 Provide well- planned communities with smart and sustainable growth strategies Harnett County supports well-planned communities by promoting smart, sustainable growth and development strategies. Overall Progress 60% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.2.1 Implementation and completion of comprehensive growth plan for the County Last Update 03/31/2026 Progress 100% Status ●Complete 4.2.2 Transportation changes to development regulations Last Update 04/16/2026 Progress 20% Status ●In Process 4.2 Provide well-planned communities with smart and sustainable growth strategies 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 62HCBOC 051826 Pg. 421 Actions 4.2.1 Implementation and completion of comprehensive growth plan for the County The objective of this project is to implement and complete a comprehensive growth plan for the County. The plan will address current and future growth in the areas of land use, infrastructure, housing, economic development, transportation, environmental sustainability, and public services. The goal is to create a long-term, sustainable framework that balances development with the preservation of community values and natural resources while preparing the County for population and economic growth. Establish clear guidelines for land use, including residential, commercial, industrial, agricultural, and recreational zoning, based on current and projected growth patterns. Define areas for sustainable development while preserving key environmental and agricultural resources. Plan for the expansion of critical infrastructure, such as water, sewage, electricity, and broadband internet services, to meet the needs of growing communities. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Complete. Comprehensive Growth Plan adopted. Conditional zoning before Board of Commissioners in March 2026. Last Update 12/31/2025 Progress 100% Status ●Complete Note Complete. Comprehensive Growth Plan adopted. Conditional zoning before Board of Commissioners in March 2026. Last Update 06/30/2025 Progress 100% Status ●Complete Note Comprehensive Growth Plan adopted by Board of Commissioners Tasks Meet with stakeholders Revise draft plan Submit final plan Board of Commissioners approval 4.2.1 Implementation and completion of comprehensive growth plan for the County 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 63HCBOC 051826 Pg. 422 Actions 4.2.2 Transportation changes to development regulations Development Services will be reviewing existing transportation standards and surrounding Counties transportation standards providing improvements for future growth and development. Status and Progress Last Update 04/16/2026 Progress 20% Status ●In Process Note Hired Kittelson & Associates to support development of the Harnett County Unified Development Ordinance Review and Update. Will review the existing code and coordinate the code with best management practices and national standards. 4.2.2 Transportation changes to development regulations 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 64HCBOC 051826 Pg. 423 Objectives 4.3 Attract and retain a diverse and viable tax base with increased industrial commercial and retail Harnett County aims to strengthen its economy by attracting and retaining a diverse tax base through expanded industrial, commercial, and retail development. Overall Progress 72% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.3.1: Expand and diversify tax base with strategic and major retail and commercial development in key corridors, especially those with high population centers with sales tax leakage in concert with the comprehensive growth plan for the County Last Update 03/31/2026 Progress 66% Status ●In Process 4.3.2: Diversify the tax base by attracting business and industry to bring higher paying jobs to the County with key businesses that make substantial development investments in the County Last Update 03/31/2026 Progress 75% Status ●In Process 4.3.3: Create and maintain business and individual personal property assessment review programs. Last Update 03/31/2026 Progress 75% Status ●In Process 4.3 Attract and retain a diverse and viable tax base with increased industrial commercial and retail 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 65HCBOC 051826 Pg. 424 Actions 4.3.1: Expand and diversify tax base with strategic and major retail and commercial development in key corridors, especially those with high population centers with sales tax leakage in concert with the comprehensive growth plan for the County The objective of this project is to expand and diversify the County's tax base by facilitating strategic retail and commercial development in key corridors, particularly those with high population centers experiencing sales tax leakage. This initiative aligns with the County’s comprehensive growth plan and aims to attract major retailers, local businesses, and commercial investments that will boost economic activity, create jobs, and capture lost sales tax revenue. Identify and prioritize key commercial corridors and high-growth population centers that are currently experiencing significant sales tax leakage. Develop a plan to attract major retailers, restaurants, and entertainment venues that align with consumer demand. Engage with real estate developers, commercial investors, and industry stakeholders to explore opportunities for large-scale commercial projects. Status and Progress Last Update 03/31/2026 Progress 66% Status ●In Process Note Master plan key corridors for major retail and commercial development on hold due NC Senate bill 382 Last Update 06/30/2025 Progress 50% Status ●In Process Note Project with Retail Strategies is in process. Last Update 03/31/2025 Progress 66% Status ●In Process Note Master plan key corridors for major retail and commercial development on hold due NC Senate bill 382 Tasks Engaged Retail Strategies 4.3.1: Expand and diversify tax base with strategic and major retail and commercial development in key corridors, especially those with high population centers with sales tax le... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 66HCBOC 051826 Pg. 425 Actions 4.3.2: Diversify the tax base by attracting business and industry to bring higher paying jobs to the County with key businesses that make substantial development investments in the County This project will attempt to diversify the County’s tax base by attracting businesses and industries that will bring higher- paying jobs and make substantial development investments. The focus will be on recruiting key industries that align with the County’s economic strengths, enhance long-term growth, and contribute to the local economy through job creation, capital investment, and tax revenue. Identify industries that focus on advanced manufacturing, AgTech, and other sectors that provide higher wages and long-term stability. Develop competitive incentive packages tailored to attract high-value businesses and industries to the County. Incentives may include performance-based grants, workforce development and training programs, infrastructure improvements, and expedited permitting processes. Identify and prepare key sites and industrial parks that are equipped to accommodate large-scale business investments. This may involve upgrading infrastructure (e.g., roads, utilities, Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note In process. Marketing campaign underway for project to develop and market the Harnett 95 Industrial Park. Last Update 12/31/2025 Progress 75% Status ●In Process Note Marketing campaign underway for project. Last Update 08/27/2025 Progress 50% Status ●In Process Note Project is in process. Marketing campaign underway for project. Tasks Apply for Golden Leaf Site Development Grant for site prep at industrial park. Partner with Town of Lillington to complete due diligence of 200-ac industrial site. County to purchase land for industrial park. 4.3.2: Diversify the tax base by attracting business and industry to bring higher paying jobs to the County with key businesses that make substantial development investments in ... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 67HCBOC 051826 Pg. 426 Actions 4.3.3: Create and maintain business and individual personal property assessment review programs. The purpose of this project is to establish and maintain a robust personal property tax review program for Harnett County. This initiative aims to improve the accuracy and completeness of the county’s personal property tax records, ensure equitable tax assessments, enhance taxpayer compliance, and increase overall tax revenue integrity. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Work in process. Last Update 12/31/2025 Progress 75% Status ●In Process Note Work in process. Tasks Enhance outsourced business audit processes with Turner Business Appraisers Create internal business personal property compliance review processes 4.3.3: Create and maintain business and individual personal property assessment review programs. 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 68HCBOC 051826 Pg. 427 Objectives 4.4. Provide strategically placed infrastructure for business and industry growth and attraction Harnett County will determine the best locations for infrastructure improvements that will drive industry growth and business attraction for the local economy. Overall Progress 54% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.4.1: Increase availability of highspeed Broadband throughout County Last Update 03/31/2026 Progress 75% Status ●In Process 4.4.2 Seek to extend natural gas availability along strategic corridors identified for commercial growth Last Update 03/31/2026 Progress 66% Status ●In Process 4.4.3: Advocate and coordinate with NCDOT and transportation organizations and pursue enhanced transportation infrastructure to reduce congestion and increase access throughout the County Last Update 03/31/2026 Progress 25% Status ●In Process 4.4.4: Plan water and wastewater infrastructure to direct and attract residential, commercial and industrial growth toward targeted areas Last Update 03/31/2026 Progress 50% Status ●In Process 4.4. Provide strategically placed infrastructure for business and industry growth and attraction 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 69HCBOC 051826 Pg. 428 Actions 4.4.1: Increase availability of highspeed Broadband throughout County Expand access to broadband across the county. % access Improve broadband and accessibility for residents and businesses within the county. Improve broadband and accessibility for residents and businesses within the county. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Project work awarded to all contractors and work is in process. Last Update 12/31/2025 Progress 60% Status ●In Process Note Project is in process and all work awarded to contractors. Last Update 06/30/2025 Progress 50% Status ●In Process Note Phase 2 implementation in process along with all grant work. Tasks RFP Phase 1 Fixed Wireless Implementation Great Grant Award 2023 4.4.1: Increase availability of highspeed Broadband throughout County 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 70HCBOC 051826 Pg. 429 Actions 4.4.2 Seek to extend natural gas availability along strategic corridors identified for commercial growth This is to enhance the economic development opportunities for commercial/industrial growth and spark more activity on the 87 corridor and WHIP The hope is to increase the number of new businesses or existing businesses who can expand, due to the availability of natural gas to the corridor. Status and Progress Last Update 03/31/2026 Progress 66% Status ●In Process Note This project is in process. Continued discussions with Dominion Gas and Piedmont Natural Gas. Last Update 12/31/2025 Progress 66% Status ●In Process Note Work and discussions with natural gas providers in process. Last Update 06/30/2025 Progress 50% Status ●In Process Note Project was discussed with Dominion and Piedmont gas. Dominion is reviewing 87 corridors from Lee County. 4.4.2 Seek to extend natural gas availability along strategic corridors identified for commercial growth 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 71HCBOC 051826 Pg. 430 Actions 4.4.3: Advocate and coordinate with NCDOT and transportation organizations and pursue enhanced transportation infrastructure to reduce congestion and increase access throughout the County The County will undertake a strategic initiative to advocate and coordinate with the North Carolina Department of Transportation (NCDOT) and the Capital Area Metropolitan Planning Organization (CAMPO) to pursue improvements in transportation infrastructure. The goal is to reduce congestion, enhance accessibility, and ensure that transportation solutions support the County’s growth and development. This project will focus on identifying key transportation corridors, securing funding, and prioritizing infrastructure improvements that will benefit residents, businesses, and commuters. Advocate for the inclusion of County transportation projects in state and regional plans (NCDOT and CAMPO). Enhance transportation infrastructure, such as roadways, public transit, and alternative transportation (e.g., pedestrian, bicycle). Reduce traffic congestion in high-density areas and key corridors. Status and Progress Last Update 03/31/2026 Progress 25% Status ●In Process Note Review is in process in Development Services. Last Update 12/31/2025 Progress 25% Status ●In Process Note Review is in process. Last Update 06/30/2025 Progress 25% Status ●In Process Note Conducting an initial review of existing NCDOT/MPO/RPO projects in Harnett County. 4.4.3: Advocate and coordinate with NCDOT and transportation organizations and pursue enhanced transportation infrastructure to reduce congestion and increase access throughout ... 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 72HCBOC 051826 Pg. 431 Actions 4.4.4: Plan water and wastewater infrastructure to direct and attract residential, commercial and industrial growth toward targeted areas Consists of construction of approx. 5 miles of 20” force main along HWY 87 and the renovation of sewer lift station #57 in Spout Springs. To provide more wastewater capacity to accommodate residential, commercial, and industrial growth in the South West & South Central areas of Harnett County. KPI=3 of active utility customers. Status and Progress Last Update 03/31/2026 Progress 50% Status ●In Process Note Pump station portion of project has been bid twice but will more than likely be re-bid in conjunction with the force main work. Going to bid in 90 days and working on easements with NCDOT. Last Update 12/31/2025 Progress 50% Status ●In Process Note Pump station portion of project has been bid twice but will more than likely be re-bid in conjunction with the force main work. Going to bid in 90 days and working on easements with NCDOT. Last Update 08/27/2025 Progress 50% Status ●In Process Note Met with Garrison Commander, County Manager and HRW Executive Director to expedite timeline. Tasks Submit plans for NCDEQ Received Authorization to Construct (ATC) permit 4.4.4: Plan water and wastewater infrastructure to direct and attract residential, commercial and industrial growth toward targeted areas 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 73HCBOC 051826 Pg. 432 Objectives 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county Harnett County seeks to expand the Regional Jetport’s role as a key driver of economic growth and development. Overall Progress 60% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.5.1: Complete the Jetport Runway Last Update 03/31/2026 Progress 45% Status ●In Process 4.5.2: Create strategic growth plan for the Harnett Regional Jetport Last Update 03/31/2026 Progress 75% Status ●In Process 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 74HCBOC 051826 Pg. 433 Actions 4.5.1: Complete the Jetport Runway The Jetport Runway Project is focused on the expansion and modernization of the County's jetport runway to meet current and future aviation needs. This project involves extending the existing runway, upgrading lighting and navigational systems, and enhancing the overall capacity and safety of the facility. The completion of this project will support increased air traffic, accommodate larger aircraft, and contribute to regional economic development by improving the County’s logistics and transportation infrastructure. Extend the jetport runway to accommodate larger aircraft and increase operational capacity. Enhance safety by upgrading runway lighting, navigational aids, and other safety systems. Improve the jetport’s ability to serve business, commercial, and general aviation needs. Position the jetport as a critical transportation hub to attract businesses, industries, and tourism to the County. Status and Progress Last Update 03/31/2026 Progress 45% Status ●In Process Note Geotechnical studies are underway. Requested federal appropriations for widening. Land acquisition complete. Last Update 12/31/2025 Progress 40% Status ●In Process Note This project is in process. Environmental Studies are almost complete. Last Update 06/30/2025 Progress 100% Status ●Complete Note Complete purchase of land. Received approval from NCDOT. 4.5.1: Complete the Jetport Runway 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 75HCBOC 051826 Pg. 434 Actions 4.5.2: Create strategic growth plan for the Harnett Regional Jetport The Harnett Regional Jetport Strategic Growth Plan will serve as a comprehensive roadmap for the long-term development and expansion of the jetport. The plan will outline key strategies to maximize the jetport’s potential as a regional aviation hub, attract business and commercial investments, increase aviation traffic, and support economic development in the County. The initiative will focus on addressing current infrastructure needs, future growth opportunities, and the role of the jetport in fostering regional economic connectivity. Develop a comprehensive strategic growth plan that guides the expansion and modernization of the Harnett Regional Jetport over the next 10-20 years. Identify opportunities to attract business, commercial, and industrial aviation activity to the jetport. Enhance the jetport’s infrastructure to accommodate increased air traffic, larger aircraft, and future aviation technologies. Status and Progress Last Update 03/31/2026 Progress 75% Status ●In Process Note Land clearing operations complete. Currently reviewing insurance needs for rental car agency opportunities. Last Update 12/31/2025 Progress 75% Status ●Complete Note Land clearing work tentatively complete in March 2026. Last Update 08/27/2025 Progress 15% Status ●In Process Note Having preliminary discussions with Auto Choice, Contract sent to legal for review . Tasks Phase 1 – Rental Car Agency Phase 2 – Corporate Area Development 4.5.2: Create strategic growth plan for the Harnett Regional Jetport 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 76HCBOC 051826 Pg. 435 Objectives 4.6 Foster upward mobility and reduce poverty Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 4.6.1: Educate public on tax relief programs established by the North Carolina Machinery Act Last Update 03/31/2026 Progress 100% Status ●Complete 4.6 Foster upward mobility and reduce poverty 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 77HCBOC 051826 Pg. 436 Actions 4.6.1: Educate public on tax relief programs established by the North Carolina Machinery Act The purpose of this project is to create and sustain a program that educates Harnett County taxpayers about available tax relief options, including exemptions, deferments, and assistance programs. Many eligible taxpayers—such as seniors, veterans, and low-income residents—remain unaware of these opportunities. By ensuring Harnett County citizens are properly educated on property tax relief programs we hope to reduce the tax burden for vulnerable populations, help improve financial stability for low-income residents and ensure equity in the property tax system. This action item also strengthens community engagement and public trust. Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Update tax department webpages, including exemptions and exclusions webpage, to ensure ADA compliance work complete. Last Update 12/31/2025 Progress 90% Status ●Not Started Note Update tax department webpages, including exemptions and exclusions webpage, to ensure ADA compliance work complete. Tasks Create tax relief presentation and visit all senior citizen centers throughout Harnett County Update exemption and exclusion brochures and ensure Spanish option available Update tax department webpages, including exemptions and exclusions webpage, to ensure ADA compliance 4.6.1: Educate public on tax relief programs established by the North Carolina Machinery Act 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 78HCBOC 051826 Pg. 437 Objectives 4.7 Leverage partners and stakeholders to enhance economic development capacity Overall Progress 0% Overall Status No data available ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 4.7 Leverage partners and stakeholders to enhance economic development capacity 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 79HCBOC 051826 Pg. 438 Goals Informed and Engaged Citizens Harnett County Government exists to serve the citizens of Harnett County. It is vitally important that the public have access to information about County services and programs and are given an opportunity to provide feedback to the County. Citizens also need to have the capacity and knowledge to effectively engage with County government. Overall Progress ●In Process 1 Actions (50%) ●Complete 1 Actions (50%) 95%Complete 2 Actions Objectives ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 5.1 Provide effective communication to citizens and businesses Actions 0 Progress 0% Status No data available 5.2 Provide opportunities for citizens to engage meaningfully with County government Actions 1 Progress 100% Status Informed and Engaged Citizens 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 80HCBOC 051826 Pg. 439 5.3 Provide effective internal communications and engagement with employees Actions 0 Progress 0% Status No data available 5.4 Strengthen Citizen Advisory Boards and Committees program Actions 1 Progress 90% Status Informed and Engaged Citizens 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 81HCBOC 051826 Pg. 440 Objectives 5.1 Provide effective communication to citizens and businesses Overall Progress 0% Overall Status No data available ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 5.1 Provide effective communication to citizens and businesses 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 82HCBOC 051826 Pg. 441 Objectives 5.2 Provide opportunities for citizens to engage meaningfully with County government Harnett County will offer opportunities for citizens to engage with County government through all means of communication and outreach. Overall Progress 100% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 5.2.1: Develop an effective resident engagement strategy focused on creating a positive image for the County and promoting excellent customer service Last Update 03/31/2026 Progress 100% Status ●Complete 5.2 Provide opportunities for citizens to engage meaningfully with County government 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 83HCBOC 051826 Pg. 442 Actions 5.2.1: Develop an effective resident engagement strategy focused on creating a positive image for the County and promoting excellent customer service This project aims to create an effective resident engagement strategy that fosters a positive image for the County and promotes a culture of excellent customer service within County departments and services. The strategy will focus on enhancing communication channels, increasing transparency, improving responsiveness, and building trust with County residents. Through proactive outreach, community involvement, and service improvement initiatives, the County will strengthen its relationship with residents and showcase its commitment to meeting their needs. Develop a comprehensive resident engagement strategy to foster a positive image for the County. Enhance communication and outreach efforts to keep residents informed about County services, initiatives, and programs. Promote a culture of excellent customer service within County departments to ensure timely, professional, and efficient service delivery. Build trust and transparency through clear, consistent, and open communication Status and Progress Last Update 03/31/2026 Progress 100% Status ●Complete Note Project is complete. ETC Institute presented findings to Board of Commissioners on 3/10/2026. Citizen Information Session was held on 3/23/2026. Last Update 12/31/2025 Progress 100% Status ●Complete Note ETC Institute will present final report on 3/10/2026. Community presentation on 3/23/2026. Tasks Phase 1 – Social Media engagement Phase 2 – Resident Opinion Survey Phase 3 – Citizen Information Session 5.2.1: Develop an effective resident engagement strategy focused on creating a positive image for the County and promoting excellent customer service 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 84HCBOC 051826 Pg. 443 Objectives 5.3 Provide effective internal communications and engagement with employees Overall Progress 0% Overall Status No data available ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future 5.3 Provide effective internal communications and engagement with employees 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 85HCBOC 051826 Pg. 444 Objectives 5.4 Strengthen Citizen Advisory Boards and Committees program Harnett County is committed to providing strong citizen advisory boards and committees program for residents participation. Overall Progress 90% Overall Status ● Complete ● In Process ● Minor Disruption ● Major Disruption ● Not Started ● Future Actions 5.4.1: Create and implement a new program which tracks participation and engagement levels of the Citizen Advisory Boards Last Update 03/31/2026 Progress 90% Status ●In Process 5.4 Strengthen Citizen Advisory Boards and Committees program 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 86HCBOC 051826 Pg. 445 Actions 5.4.1: Create and implement a new program which tracks participation and engagement levels of the Citizen Advisory Boards This project aims to design and implement a comprehensive program to track and evaluate the participation and engagement levels of members in the County’s Citizen Advisory Boards. The program will collect and analyze data on attendance, contributions, feedback, and overall involvement, providing insights into the effectiveness and impact of these boards. The initiative will help ensure that the boards are functioning optimally, that members are actively engaged, and that their contributions are aligned with the County's strategic goals. It will also identify areas for improvement in board operations and member engagement. Status and Progress Last Update 03/31/2026 Progress 90% Status ●In Process Note Staff training complete for new software implementation. Awaiting board information prior to go live with software. Future training for admin staff that work with the boards will be in future. Software will allow tracking of terms, applications received, track attendance, run reports, etc. Last Update 12/31/2025 Progress 66% Status ●In Process Note Training on new software underway. Tasks Task 1 – Determine application website automation Task 2 – Review agenda management software for participation and engagement 5.4.1: Create and implement a new program which tracks participation and engagement levels of the Citizen Advisory Boards 3rd Quarter FY2026 TEAM Harnett Performance Management Report | Harnett Page 87HCBOC 051826 Pg. 446 FY2026 QUARTER 3 TEAM HARNETT PERFORMANCE MANAGEMENT PLAN UPDATE May 18, 2026 HCBOC 051826 Pg. 447 Status of Key Strategic Actions and Critical Projects for 3rd Quarter FY 2026 •For FY2026 The TEAM Harnett initiative is monitoring 41 Key Strategic Actions and Other Strategic Actions aligned with the Harnett County Strategic Plan •Status as of December 31, 2025, Quarter 2: 13% are pending action or not started 66% are In-Process 21% are Completed •Status as of March 31, 2026, Quarter 3: 8% are pending action 63% are In-Process 29% are Completed HCBOC 051826 Pg. 448 Progress and Initiatives TEAM Harnett maintained its focus on implementing the adopted Key Strategic Actions and specific efforts during this 3rd quarter included: •This report marks the first quarterly performance management report generated through the ClearGov software platform •Over the next quarter, County staff will be working with ClearGov to standup an interactive version of the report via our website HCBOC 051826 Pg. 449 Questions? HCBOC 051826 Pg. 450 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 1.1.1 # of meetings conducted with County Manager, Finance Officer, Budget Director To maintain communication Workload Executive Assistant Calendar Meetings via Teams, in person or telephone County Manager 6/30/2026 Not tracked Not tracked Not tracked Not tracked 11 9 8 combined meetings 1.1.2 % of BOC and BOE that are satisfied with the level of coordination To maintain communication Effective Public Information Officer Survey Used Survey Monkey County Manager 6/30/2026 Not tracked Not tracked Not tracked Not tracked Not tracked 100%95% satisfaction rating 1.1.3 # enrolled under the Harnett Promise Program Collaboration with the County, the Schools and the College Insures that an educated and qualified workforce is available for industry looking to locate in Harnett County. Encourages graduates to remain and invest in the County rather than moving to other areas. Workload Budget Director Central Carolina Community College County Manager 118 122 98 1.1.4 Graduation rate of the Harnett Promise program Collaboration with the County, the Schools and the College Insures that an educated and qualified workforce is available for industry looking to locate in Harnett County. Encourages graduates to remain and invest in the County rather than moving to other areas. Effective Budget Director Central Carolina Community College County Manager 80% graduation rate 1.2.1 # of capital projects funded for HCS Allows County/School to maintain a planned funding schedule of projects; keeps strategic plan on track for both Boards and eliminates diversions. Finance Officer and Budget Director Debt Affordability Analysis/Project Ledger - Munis Finance Officer and Budget Director 1 0 1 4 4 1.2.2 # of schools constructed for HCS To maintain proper school student ratio in the system; To address overcrowding as the population in the County grows Finance Officer Debt Affordability Analysis County Manager 0 0 1 Construct one school every 4 years 1.3.1 Turnover rate for instructional staff Provides indication of staffing levels and if funding meets or has positive impact on teacher retention Budget Director Department of Public Instruction website County Manager 10.00% 11.20%No greater than the state average rate (8.2%) 1.3.2 % vacancies on first day of school for instructional staff Provides indication of staffing levels and if funding meets or has positive impact on teacher retention Budget Director Department of Public Instruction website County Manager 2.50% 2.40%No greater than the state average rate (4.0%) 1.3.3 % of instructional staff that transfers to another county Provides indication of staffing levels and if funding meets or has positive impact on teacher retention Budget Director Department of Public Instruction website County Manager 6.70% 4.50%No greater than the state average rate (2.96%) 1.3.4 Student/teacher ratio for Harnett County Schools Met (Yes or No) Provides indication of staffing levels and if funding meets or has positive impact on teacher retention. Budget Director School Human Resources Department/NC School Report Cards Website County Manager Unknown - Pandemic Y Y 1:18-K; 1:16-1; 1:17 2- 3 (Y or N); 1:24 - 4-12 (Y or N) 1.4.1 % increase in state funding for Harnett County Schools (Operating) Need to ensure proper state funding for education purposes to relieve burden on HC tax payers. Harnett County Schools Finance Officer Harnett County Schools Finance Officer Calculate the percent change annually County Manager 3% increase in state funding 1.4.2 Adoption of state advocacy agenda To have proper policies and regulation to govern the school district's operations County Manager, Dept Heads County Manager, Dept Heads County Manager YesGoal 1: Superior EducationCY 2026 Harnett County Strategic Performance Scorecard 1.1 Maintain effective collaboration with Harnett County Schools to coordinate budget process, capital projects, and other initiatives Attract, support, and retain highly qualified and experienced public school teachers and staff 1.3 1.2 Maintain a long-term funding plan for capital needs 1.4 Advocate for appropriate allocation of school funding from federal and state sources HCBOC 051826 Pg. 451 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard 2.1.1 # of days to fill a vacant position Working to reduce the time it takes to fill a position will assist in tracking the efficiency of the hiring process and how our hiring resources are being used in the situations of unforeseen vacancies. Efficiency Recruiting Specialist/ HR Director Neogov Calculate the staff time for hiring process HR Director 12/31/2023 2.1.2 Countywide overall turnover rate Loss of employees is a revenue loss to the County (resources, training, time) Effective HR Director Tyler ERP Resignations/Terminations against total employee population HR Director Ongoing 11.35% 17.58% 15.37% Overall employee satisfaction Improve employee retention, morale, and to know the climate of the employee population Effective HR Director Employee Survey last conducted 2019 Repeat previous questions to gauge employee feedback and interest HR Director 12/31/2023 2.1.3 % of supervisors trained Employees moving up to a supervisory role from a peer role needs the tools and KSAs to be successful in the role. Investment in Effective HR Director Neogov Learn/CCCC/Consultant Supervisors trained against total supervisors HR Director 12/31/2023 2.2.1 Harnett County received a clean audit To meet fiduciary responsibilities to citizens Finance Officer, Budget Officer, HR Manager GFOA, ICMA County Manager 2.2.2 % of Undesignated Fund Balance Board policy. Bond Ratings Finance Officer, Budget Officer, HR Manager GFOA, ICMA County Manager 2.2.3 County Bond Rating Finance Officer, Budget Officer, HR Manager GFOA, ICMA County Manager 2.2.4 % variance actual annual expenditure to budget To meet fiduciary responsibilities to citizens Finance Officer, Budget Officer, HR Manager GFOA, ICMA County Manager 2.3.1 % of Key Performance Indicators meeting established targets Validate the performance metrics of depts in coordination with the strategic plan Efficiency County Manager, Dept Heads Harnett County Annual Scorecard KPIs in development. Targets will be established in FY 25. County Manager 6/30/2024 2.3.2 % of Key Strategic Actions completed on time Validate schedules of projects and task associated with milestones Efficiency County Manager, Dept Heads Harnett County Key Strategic Action Report KPIs in development. Targets will be established in FY 25. County Manager 6/30/2024 2.3.3 % departments with Policies/ Standard Operating Procedures reviewed annually Internal review of processes affords accountability to the organization Efficiency County Manager, Dept Heads Individual departments conduct annual reviews. KPIs in development. Targets will be established in FY 25. County Manager 6/30/2024 2.3.4 % of Harnett employees acknowledging updated Policies/ Standard Operating Procedures Internal information on expectations for County staff Efficiency County Manager, Dept Heads Individual departments conduct annual reviews. KPIs in development. Targets will be established in FY 25. County Manager 6/30/2024 2.3.5 % of employees meeting or exceeding performance standards Management practices and HR assistance to lead and coach staff on work performance in organization Efficiency County Manager, Dept Heads Individual departments conduct annual reviews. KPIs in development. Targets will be established in FY 25. County Manager 6/30/2024 2.4.1 % of technology requests completed within a 4 day period. Provide excellent services to the internal and external customers Efficiency CIO Request Tracking software CIO 1/1/2024 90% within assigned SLA based on priority rating of requests 2.4.2 % of uptime for Core technology systems Application and technology must be available to provide efficient and timely services to our customers Effective CIO Network monitoring software CIO 1/1/2024 99% uptime of systems outside of normal maintenance 2.5.1 # of continuous improvement projects implemented by the County Improvement Effective County Assistant Manager Rapid Process Improvement project charters Total number of projects closed in the FY. Assistant County Manager 6/30/2026 NA NA NA NA NA NA 2.5.2 # of cyber security incidents Determine our core data and network security stance year over year IT Dept SEIM/SOC system along with actual incidents CIO 2.5.3 % of customers or citizens satisfied with overall county services Measures and provides a process for resident feedback for County services and provide levels of satisfaction and opinions. Community Relations Annual Citizens Survey County Manager, Department Heads Lead the organization with best finance and budget practices 2.1 Attract, retain and grow high performing employees 2.5 Improve resident and customer experiences through efficient, high quality service delivery and continuous improvement 2.4Goal 2: Organizational ExcellenceFoster culture of accountability through performance management and adherence to internal processes 2.3 2.2 Seek new and best practice technology to improve processes in all operational areas HCBOC 051826 Pg. 452 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard 3.1.1 # of acreage of Park Land To provide quality of life, health, and recreation of all citizens in all areas of the county. Workload Parks and Recreation Admin GIS Data in a excel spreadsheet Totals the acreage of all parcels Parks and Recreation Director 6/30/2023 1222 1426 1426 1426 1426 3.1.2 # of annual visitors to Harnett County Parks To provide accurate data in park usage rates to assist in determining park traffic and future planning. Workload Parks and Recreation Admin trafffic counters at each park- Departmental Reports- excel spreadsheet Adds total per park (with multipliers per park) Parks and Recreation Director 6/30/2023 193517 235016 240767 267869 316705 3.1.3 % of satisfied Parks and Recreation customers Effective citizen survey 3.1.4 # of miles of Greenway/Connector Trails To provide quality of life, health, and recreation for all citizens connecting all areas of the county and beyond. Workload Parks and Recreation Admin GIS Data Parks and Recreation Director 6/30/2024 9.65 17.02 17.02 17.62 18.02 3.2.1 # of tons of soil saved from erosion Indicator of protection of water quality and soil health. Effective Natural Resource Conservationist CS2 Report out of system Soil and Water Director 6/30/2024 809 1858 1331 2139 29,970 3.2.2 # of acreage of conservation easement Indicator of conservation of natural resources and bolstering of agricultural economy and impacts on food supply and health and human safety. Effective Soil and Water Director VAD Enrollment/GIS Data/Deeds/ Farm Service Agency Field Maps Spreadsheet report and GIS Soil and Water Director 6/30/2024 23930 - VAD 333 - Cost Share 24219 - VAD 789 - Cost Share 25094 - VAD 702 - Cost Share 25311- VAD 1413 - Cost Share 26,400 - VAD 1,826 - Cost Share # of families utilizing the Women's Infants and Children program Providing access to food and nutrition. Workload Public Health Administrator: Debra Hawkins Case loads Health Director 32,007 participants, total $2,578,303 annually 40,224 participants, total $2,426,928 annually 41,537 participants, total $2,770,377 annually 42,937 participants, total $3,087.540 annually 38,131 participants, total $3,093,726 annually Base case load projected at 3,327 monthly # of Health and Nutrition programs taught to adults Providing education on how to increase access to healthy food and nutrition. Workload Family and Consumer Sciences Agent: Greg Huneycutt Extension Reporting System Cooperative Extension Director # of Health and Nutrition programs taught to youth Providing education on how to increase access to healthy food and nutrition. Workload 4-H Agent: Jackie Helton Extension Reporting System/4-H Online Cooperative Extension Director # of new beginning farmers Indicator of growing local food resources + economic viability of farming Workload Horticulture Agent: Selena McKoy; Agriculture Agent: Brian Parrish Extension Reporting System Cooperative Extension Director # of individuals who begin home food production by utilizing Cooperative Extension resources Providing education on growing your own food Workload Horticulture Agent: Selena McKoy Extension Reporting System Cooperative Extension Director # of individuals gaining knowledge of fruit and vegetable gardening Providing education on growing your own food Workload Horticulture Agent: Selena McKoy Extension Reporting System Cooperative Extension Director # of pounds of locally grown food donated to the local food pantries Access to healthy local foods is important to underserved audiences Workload Family and Consumer Sciences Agent, Agriculture Agent, 4-H Agent Extension Reporting System Cooperative Extension Director # of seniors utilizing the Elderly Nutrition Program Providing access to food and nutrition. Workload Public Health Administrator: Aging State reports Health Director 183 426 481 433 405 445 # of electronic Food and Nutrition Service applications Provide easy access to apply for the Food and Nutrition Service Program through E- pass. Workload DSS Program Administrator NC FAST system DSS Director # of residents suffering from opiod abuse who receive service created from the Opiod Taskforce programs The more substance abuse patients we are able to provide support and resources to, the higher likelihood these patients will seek help and decrease abuse across the County. Workload Program Coordinator Future Program Records County Opioid/Substance Abuse Committee 30-Jun-24 # of opiod abuse education opportunities conducted Increased substance abuse education in the community will help residents not suffering from abuse assist their friends and loved Workload Program Coordinator Future Program Records County Opioid/Substance Abuse Committee 30-Jun-24 % of opiod recidivism (repeat calls to Opiod Taskfoce) This percentage will tell the effectiveness of the program and allow program operations to assess and revise as needed to provide the most beneficial service. Effective Program Coordinator Future Program Records County Opioid/Substance Abuse Committee n/a n/a n/a Number of in-home Narcan kits provided to patients treated for overdose symptoms. The more Narcan distributed to the population will help reduce the overall overdose mortality rate in Harnett County. Workload Community Paramedics Community Paramedic Program EMS Chief 7/31/2023 n/a n/a n/a % of emergency and public safety vehicles in preventive maintenance compliance Fiscal responsibility and safety of employees and citizens. Emergency vehicles need to be operational for instant response. All fleet vehicles, emergency and non-emergency, need to be serviced every 5,000 miles. Effective Fleet Maintenance Supervisor TEAM Software System Reporting- EMS, Emergency Services, Sheriff, Animal Services Fleet Director 30-Jun-23 Data Unavailable (old software) Data Unavailable (old software) Data Unavailable (migrating vehicles to Tyler EAM) 100% - 233 vehicles from 4 divisions in compliance. Number of rabies shots conducted per calendar year Rabies control is a pillar function of Animal Services - bite animals are a primary vector for potential rabies exposure Animal Services Manager PetPoint Software - Percentage of 'bite animals' compared to total # of calls Total # of rabies shots conducted per calendar year. Shorts are tracked on calendar year based tags General Services Director 853 709 1057 1432 2600 Number of Animal Adoptions Public shelters measure scuccess by lower number of euthanasia rates Animal Services Manager PetPoint Software - Percentage of LE request & reported aggressive/dangerous dog call to total calls General Services Director N/A N/A N/a N//a 30%Goal 3: Safe & Healthy CommunityProtect open space and natural resources 3.1 Preserve and enhance County residents' quality of life through open space, parks, recreation resources and greenways 3.4 Decrease alcohol and drug abuse 3.5 Provide high quality emergency response and public safety 3.3 Improve access to healthy food 3.2 HCBOC 051826 Pg. 453 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard Average EMS reponse time to calls from dispatch to on scene. The quicker EMS units and providers can arrive to the scene of calls, the quicker life- saving care can be administered to patients. Reducing these times by mere seconds can mean the difference between life and death for the residents of Harnett County. EMS Compliance Division ESO Sum of all response times / total number of calls EMS Chief Ongoing 11:10 11:42 11:08 10:24 Percentage of "alive at discharge" rescuccitation patients. "Alive at dishcarge" percentages allow us to know if our protocols and procudures are effective. This allows us to track trends and assess and adjust our training as needed to ensure the best possible care is being provided to Harnett County. EMS Compliance Division ESO EMS Chief Ongoing 6.11% % of successful completion of Teen Court to total referred youth offenders To ensure Teen Court program provides an alternative sentencing method for misdemeandor youth offenders ages 10-18 to reduce the number of juvenile justice cases Program Manager NC Dept of PUblic Safety - NC ALLIES Clent Tracking software Successful termination = 'Clients will complete restitution or community service within the timeframe permitted by JCPC policy. General Services Director Ongoing n/a n/a n/a N/A N/A 95% % of successful completion to total referred youth offenders Youth offender crime unchecked has a propensity to lead to adult crimes at higher increasing levels. Holding offenders accountable earlier, providing mentorship & counseling helps mitigate potential negative future impact. Effectiveness Youth Restitution / Community Service / Teen Court Program Manager NC Dept of Public Safety - NC ALLIES Client Tracking software Successful termination = "Clients will complete restitution or community services within the timeframe permitted by JCPC policy". - goals set annually General Services Director- Program Manager 98.53% 100%100% 89.6%95% # of art programs offered by or in partnership with Harnett County Government These activities enhance the quality of life, bring about personal enjoyment, enriching perspectives, intellectual stimulation, and opportunities for public involvement. Program Providers in County Departments Community Relations Director 4 27 49 53 # of participants attending or participating in arts related programs offered by or in partnership with Harnett County Government These activities enhance the quality of life, bring about personal enjoyment, enriching perspectives, intellectual stimulation, and opportunities for public involvement. Program Providers in County Departments Departmental Reports Community Relations Coordinator 2294 16981 11318 25,005 Average cost per mile Transit systems rely upon sufficient number of driver/operators to ensure demand does not overtake responsiveness. Reducing turnover rate is a primary concern. Efficency HARTS Transportation Manager Munis % of retained operators vs % of operator resignations General Services Director Dec-24 N/A N/A N/A N/A N/A 0.05$ % of trip denials Trip denials are largely due to resource shortage. Our target is to fulfill all customer requests for service on a timely basis. Workload HARTS Transportation Manager CTS software / Required NCDOT Reporting Operation Stats & Manager Monthly Tracking General Services Director N/A N/A N/A 1818 2303 150 % of satisfied customers Satisfied customers percentile indicates how well staff are meeting passenger expectations and the 'pulse' of the system Effectiveness HARTS Transportation Manager SURVEY General Services Director Dec-23 N/A N/A N/A 92.2%95% # of tonnage received To track future needs of solid waste site and available landfill space and to meet regulation requirements. Admin Asst (Solid Waste)Material Analysis Report and inspections, annual landfill capacity study reports Solid Waste Director 36407 tons C&D 47942 tons C&D 46458 tons C&D 46313 tons C&D # of landfill users identifying # of users is critical in making sure we can continue to accomodate and provide adequate space and resources to make sure citizens can utilize the facility Traffic counters were ordered & received but haven't been installed at all sites Solid Waste Director # of pounds of pesticide containers recycled Agriculture Agent Extension Reporting System Cooperative Extension Director # of pounds of pesticide collected Farmers and agricultural businesses need a place to safely dispose of materials Agriculture Agent Extension Reporting System Cooperative Extension Director Maintain a balanced solid waste management system of efficient and economical refuse collection, recycling and disposal services which benefits the citizens while following regulatory requirements. 3.7 Support and promote transit system that allows citizen access to health, food and employment 3.6 Support, promote and celebrate arts and culture 3.8 HCBOC 051826 Pg. 454 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard 4.1.1 #Buildings Allows the County to compete for new and expanding company projects Workload Director/Sr. Economic Developer ED Staff tracking ED Director 6/30/2024 8 24 12 4.1.2 # market ready sites Allows the County to compete for new and expanding company requests Workload Director/Sr. Economic Developer ED Staff tracking ED Director 4.1.3 # pipeline properties Prepare future industrial ready buildings and sites inventory Workload Director/Sr. Economic Developer ED Staff tracking ED Director 06/30/24 118 # of permits issued for residential development Shows community is growing Workload Manager of Building Services Trakit Software Development Services Director 667 1,181 1,267 3,652 1,473 # of new preliminary major subdivisions shows number of planned developments Workload Manager of Planning Services Trakit Software Development Services Director 24 25 35 19 28 #Leads Demonstrates reach and RFI submittals Workload Director/ Communications and Marketing Director ED Staff tracking #Site Visits Quantify potential manufacturing interest Workload Director/Sr. Economic Developer ED Staff tracking #Existing manufacturer engagement Identify opportunities to support existing companies Workload Sr. Economic Developer ED Staff tracking # of commercial permits issued Shows number of businesses coming to the area Workload Manager of Building Services ED Team staff tracking Development Services Director 346 77 # planned (re)development Shows pending investment Worklad Director/Sr. Economic Developer ED Team staff tracking ED Director #investor/developer visits Quantify potential (non-manufacturing) business Workload Director/Sr. Economic Developer ED Team staff tracking ED Director 29 Amount of money allocated for CIP Shows commitment towards new infrastructure Effective HRW Admin/Staff HRWCIP HRW Director June 30, 2023 $7,948,752 $13,925,108.00 $16,254,205.00 $17,078,580.00 $41,724,918.00 # of active commercial water and sewer (utility accounts) Show business and industry growth Workload HRW Customer Svc Mgr. AUS Monthly Report HRW Director 621 618 633 674 730 # of take offs and landings Show usage of airfield which also helps with grant requests from the Division of Aviation Workload HRJ Director 1200 Aero HRJ Director 19,424 25,166 32,167 Track number of based aircraft at HRJ More aircraft equal more tax revenue and fuel sales Workload HRJ Director National Based Aircraft Registry HRJ Director 38 40 Measure the amount of affordable housing Helps community members achieve affordable homes. Effective General Services TBD General Svcs Director Track average home value vs. median income Shows if community members economic status is improving Effective HUD TBD HUD # partner engagement activities Connects employers and support organizations ED Team ED staff tracking ED Director 55 # of grants sought for funding opportunities Increase funding opportunities for Harnett County ED Team `1 Recruit, retain, and expand manufacturing companies Attract and retain a diverse and viable tax base with increased commercial and retail 4.4 Provide strategically-placed infrastructure for business and industry growth and attraction 4.5 Enhance Harnett Regional Jetport's function as an economic engine for the county 4.6 Foster upward mobility and reduce poverty 4.7 Leverage partners and stakeholders to enhance economic development capacity 4.2 Provide well-planned communities with smart and sustainable growth strategies 4.3 4.2.1 Goal 4: Economic Strength4.1 Provide an effective economic development program HCBOC 051826 Pg. 455 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard 5.1.1 # of opens for monthly citizen newsletter Informed citizens will be more engaged in community events and programs. Demonstrates how many citizens are engaged with County Government. Workload Community Relations Director with help from departments Mailchimp Analytics On June 30 (Yr. End) ALL open rates for each email sent to get the total for the FY. June 30, 2023 9646 7471 6622 6512 7996 5.1.2 Open Rate for citizen newsletter Informed citizens will be more engaged in community events and programs. Demonstrates how many citizens are engaged with County Government. Effective Community Relations Director Mailchimp Analytics On June 30 (Yr. End) Calculate the total # of opens divided by total recipeients X 100 37.22% 30.17% 27.27% 41.70% 497.57% 5.1.3 Total number of social media engagements for the Harnett County Government social media platforms Keeps citizens updated on emergent and time sensitive information. Shows real-time engagement. Helps conveny information in a controlled and encourages public participation. Effective Community Relations Director Hootsuite Analytics- data pulls from the Harnett County Government Facebook, Twitter, and Instagram social media platforms Twitter: 3.85% Instagram: 4.3k & 0.81% Facebook: 5.03% & 109k Twitter: 2.72% Instagram: 2.2k & 1.36% Facebook: 3.30% and 57k Twitter: 6.04% Instagra: 1.7k & 1.65% Facebook: 10.54% & 32k Twitter: 3.55% Instagram: 1.7k & 1.28% Facebook: 4.75% & 33k Instagram: 2k & 2.98% Facebook: 3.74% & 80k 5.1.4 Total number of unique website views Keeps citizens updated on emergent and time sensitive information. Shows real-time engagement. Workload IT Department Google Analytics Hootsuite Analytics- data pulls metric from the Harnett County Government Facebook, Twitter, and Instagram social media platforms 948,743 945,740 1,098,575 746,779 696,949 5.1.5 % of citizens satisfied with County communication efforts (Ratings 3-5) Keeps citizens updated on emergent and time sensitive information. Shows real-time engagement. Helps County know Workload Community Relations Director with help from departments (working on pulling actuals f Citzen Communication Survey on Google Forms How many users visited a specific page where as pageviews display the total number of times any pages were visited, including multiple views from the same user. 73.8 5.1.6 % of eligible veterans receiving benefits This measure helps us to understand the effectiveness of our outreach efforts Effective Director of Veteran Services Dept. of Veteran Affairs % taken from a state report Director of Veteran Services June 30, 2023 5.1.7 % of citizens satisfied with County communication efforts (Ratings 3-5) Keeps citizens updated on emergent and time sensitive information. Shows real-time engagement. Helps County know Workload Community Relations Director with help from departments (working on pulling actuals f Citizen Communication Survey on Google Forms Citizens are asked to rate on a scale of 1 to 5 (1 being bad and 5 being excellent) the County's communication with its citizens. Google forms then runs analytics to give a percentage on each scale rating based on all survey responses 3= 74, 4=45, 5=5: 3= 44%, 4= 27%, 5= 3%= total: 74% N/A N/A N/A N/A 5.2.1 # of county events publicized on the community calendar and social media platforms Allows citizens to interact face-to-face or virtually with county staff in smaller group settings to discuss specific county initiatives. Allows departments to target specific program participants. Workload Community Relations Director Harnett County Event tracker maintained by Community Relations. Survey Monkey--- Hootsuite tracks this information as well 'how many post' Total the number of events tracked annually. Community Relations Director 30-Jun-23 N/A N/A N/A 669 436 5.2.2 # of participants in citizen information sessions Shows the number of citizens that want to engage and learn more about County government. Workload Community Relations Director Harnett County Event tracker maintained by Community Relations. Survey Monkey System will calculate the total # of individuals that attended both the in person session and virtual session. Community Relations Director Beginning FY 2024 N/A N/A N/A 27 registered: 22 in-person, 3 online October event: 24 Registered: 6 attended in person || February event: 18 registered: 5.2.3 % of Harnett County population that are registered voters Measures civic engagement Effective Board of Elections staff State Board of Elections Website, US Census Registered voters from State Board Data divided by HC Population from Census. Board of Elections Director30-Jun-23 57%58%59%59%61% 5.2.4 % of voter turnout for Harnett County registered voters Measures civic engagement Effective Board of Elections staff State Board of Elections Website, US Census # of voter turnout divided by # of registered voters for that election - calculate percentage for the FY. Board of Elections Director30-Jun-23 24.61% 71.02% 15.45% 44.16% 20.81% 5.2.5 % of Harnett County citizens with active Library cards Citizens participating and engaging with library resources Effective Library Director Evergreen Software # of active library accounts divided by # of citizens from Census Library Director 30-Jun-23 67.91% 71.27% 75.14% 79.84%86.62% 5.2.6 % of citizens satisfied with County engagement efforts The County distributes a communication survey which tracks satisfaction with communication efforts. Allows citizens to provide feedback so the County can make changes to increase citizen satisfaction. Effective Community Relations Director Google Analytics- Google Form Survey. Citizens are asked to rate on a scale of 1 to 5 (1 being bad and 5 being excellent) the County's level of engagement with its citizens. Google forms runs analytics to give a percentage on each scale rating based on all survey responses. "Satisfied"= 3 or above Community Relations Director 30-Jun-23 3= 41, 4=20, 5=8. 3=42%, 4=12%, 5=4.7%= TOTAL 64.7% N/A N/A N/A N/A 5.3.1 # of opens for monthly employee newsletter. Shows the number of employees who are engaged with and knowledgably about County Government. Workload IT Department Microsoft Outlook Total number of opens Community Relations Director 5.3.2 Open Rate for employee newsletter Effective IT Department Microsoft Outlook Community Relations Director 5.1 Provide effective communication to citizens and businesses Goal 5: Informed & Engaged Citizens5.2 Provide opportunities for citizens to engage meaningfully with County government 5.3 Provide effective internal communications and engagement with employees HCBOC 051826 Pg. 456 Goal Obj. #Strategic Objective KPI ID #Strategic Level KPIs Why is this KPI Important?KPI Type KPI Researcher Data Source Data Definition/Calculation KPI Approver When will KPI be measurable? FY20 Actuals FY21 Actuals FY22 Actuals FY23 Actuals FY24 Actuals FY25 Actuals FY26 Actuals Target for FY 2026 CY 2026 Harnett County Strategic Performance Scorecard 5.3.3 % of employees satisfied with internal county communications efforts with employees Shows the number of employees who are satisfied with county community efforts Allows employees to provide anonymous feedback and input for added programs and services. Allows County to make needed changes to increase employee satisfaction. Effective Community Relations Director with help from departments Microsoft Outlook Google Forms. Employees are asked to rate on a scale of 1 to 5 (1 being bad and 5 being excellent) the County's internal communication with its employees. Google forms runs analytics to give a % on each scale rating based on survey responses. Add 3 or greater together Community Relations Director with help from departments 30-Jun-23 87.50%Will recevie data after August 9 survey ends for employees 5.3.4 # of participants in employee information sessions Shows the number of employees that want to engage and learn more about County Government and policies Workload Community Relations Director with help from departments Employee Communications Survey via Google forms Number of individuals that attended both the in person session and virtual session for each quarter. Calculated by adding up total number of attendees throughout the year. N/A N/A N/A No event was held No event was held 5.4.1 # of Citizens serving on Appointed Boards and Committees Annually Shows citizens commitment to public service and support for operational decision making Workload Legal Department Master tracking list Add total Clerk to the Board 30-Jun-23 57.00 162 5.4.2 # of Applications to serve on County Boards or committee received. Shows the level of interest among the public. Workload Legal Department Excel tracker / Review of BOC Agenda form for Previous Actuals Add total Clerk to the Board 30-Jun-23 45 5.4.3 # of citizens appointed to County Boards or committees. Shows citizens commitment to public service and support for operational decision making Workload Legal Department Excel Tracker Add total Clerk to the Board 30-Jun-23 14 73 75 38 56 Software program managed by Clerk to the Board and Legal 5.4 Strengthen Citizen Advisory Boards and Committees program HCBOC 051826 Pg. 457 Item 12E HCBOC 051826 Pg. 458 HCBOC 051826 Pg. 459 HCBOC 051826 Pg. 460 HCBOC 051826 Pg. 461 HCBOC 051826 Pg. 462 HCBOC 051826 Pg. 463 HCBOC 051826 Pg. 464 HCBOC 051826 Pg. 465 HCBOC 051826 Pg. 466 HCBOC 051826 Pg. 467 HCBOC 051826 Pg. 468 Item 12F HCBOC 051826 Pg. 469 HCBOC 051826 Pg. 470 HCBOC 051826 Pg. 471 HCBOC 051826 Pg. 472 HCBOC 051826 Pg. 473 HCBOC 051826 Pg. 474 HCBOC 051826 Pg. 475 HCBOC 051826 Pg. 476 HCBOC 051826 Pg. 477 Section 1. department of the fund. ORG OBJECT TASK SUB-TASK JOB INCREASE DECREASE 1104971 505010 $710 1104971 531010 $412 1104971 502090 $3,900 1104971 531030 $412 1104971 624021 $3,133 1104975 624021 $6,323 1104978 543010 $150 1104978 505050 $150 1104979 502090 $2,035 1104979 505010 $465 1104979 505050 $305 1104979 506010 $425 1104979 544095 $150 1104979 624009 $690 ORG OBJECT TASK SUB-TASK JOB INCREASE DECREASE 1104971 330210 $6,323 1104975 330210 6323 APPROVALS: Department Head Date Budget Director Date Finance Officer Date County Manager Date Section 2. Adopted this ________ day of ____________________ , 20 ____ . Prepared by:Date: May 6, 2026aquinones ADULT:Reallocate funds to meet budget needs thorugh year-end for additional participants, including reallocating Dislocated Worker program funds to Adult program. DW: Reallocate program funds to Adult program for additional participant needs through year-end. YOUTH-IN: Reallocate funds to meet budget needs through year-end. YOUTH-OUT: Reallocate funds to meet budget needs for additional participants through year-end. EXPLANATION: Melissa Capps Clerk to the Board Duncan E. Jaggers, Chairman Board of Commissioners Copies of this budget amendment shall be furnished to the Clerk to the Board, and to the Budget Officer and the Finance Officer for their direction. DESCRIPTION OF CODE FICA WH PROJECT EXPENDITURE COUNTY OF HARNETT BUDGET ORDINANCE REVISION BE IT ORDAINED by the Governing Board of the County of Harnett, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending June 30, 2026. AMOUNT To amend the WIA ADULT, DW, Youth IN, Youth Out The appropriations are to be changed as follows: GENERAL FUND AMOUNT DESCRIPTION OF CODE RESTRICTED - FEDERAL RESTRICTED - FEDERAL REVENUE PROJECT SALARIES & WAGES - CONTRACT STATE RETIREMENT - GENERAL TRAINING - MILEAGE SALARIES & WAGES - CONTRACT TRAINING - LODGING WIOA ITA TRAINING VOUCHER WIOA ITA TRAINING VOUCHER RENTAL - COPIERS INCENTIVES WIOA VOUCHER AUTHORIZATIONS FICA WH STATE RETIREMENT - GENERAL MEDICAL INSURANCE Page 1 of 1 Tyler ERP BA# 66Docusign Envelope ID: 5E9FD79F-D559-8628-82E5-DB905DBB6181 5/6/2026 5/6/2026 Type B 5/13/2026 5/13/2026 HCBOC 051826 Pg. 478 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT PARAMETERS SELECTED FOR ACTIVITY REFUND REPORT: TRANSACTION DATE RANGE: 04/01/2026 12:00:00 AM - 04/30/2026 12:00:00 AM BILL TYPE: Both SORT BY: Transaction Date PAYMENT DATE RANGE: USER/OPERATOR: TAX DISTRICT(S): BILL YEAR RANGE: BILL# RANGE: RELEASE NUMBER ONLY:No PAYMENT TYPE: ,Card - Card,Cash - Cash,Check - Check,MONEYORDER - MONEYORDER,SYSTEM - SYSTEM,UNKNOWN - Item 12G HCBOC 051826 Pg. 479 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 1305539000 2025-13561 RP: 130602 0203 01 Check 100.91 TSHERRING 4/6/2026 2:19:04 PM CAMERON TIMOTHY NEILL CAMERON DONNA LINDLEY 3445 COOL SPRINGS RD BROADWAY, NC 27505-9406 PAID BY A & A INDUSTRIAL CONTRACTING REFUND RECIPIENT: TIMOTHY NEILL CAMERON 3445 COOL SPRINGS RD BROADWAY NC 27505 9307 99100472 2013-2109090 Check 266.57 kbaker 4/9/2026 9:42:11 AM LOCKAMY RUTH EVON 204 MASON ST ERWIN NC 28339 , PD BY DEBT SET-OFF REFUND RECIPIENT: RUTH BAREFOOT 602 WEBSTER DR DUNN NC 28334 99016306 2013-2092939 Check 325.20 kbaker 4/9/2026 9:46:38 AM BLUE JESSICA RENEE 3529 EASTERN BRANCH RD RALEIGH, NC 27610 PD BY DEBT SET-OFF REFUND RECIPIENT: JESSICA BLUE 6816 GOLDENWILLOW DR CHARLOTTE NC 28215 7150 99035819 2010-1765084 Check 64.44 kbaker 4/9/2026 9:57:45 AM COMPTON ALISON JANE 7685 BURNS PT APT 826 COLORADO SPRINGS, CO 80920-3276 PD BY DEBT SET-OFF REFUND RECIPIENT: ALISON COMPTON 2245 CALISTA CIR FAYETTEVILLE NC 28304 4746 Page 1 of 14 HCBOC 051826 Pg. 480 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 99066494 2011-1976522 Check 87.63 kbaker 4/9/2026 9:59:53 AM GRIFFIN CLARA DEAN 28 RENTAL LN SANFORD, NC 27332-8424 PD BY DEBT SET-OFF REFUND RECIPIENT: CLARA GRIFFIN 3625 PINE LAKE DR APT 1 FAYETTEVILLE NC 28311 2472 99092471 2007-1554459 Check 208.72 kbaker 4/9/2026 10:03:20 AM KHABEER JAMEL ABDUL PO BOX 27047 FAYETTEVILLE NC 28314 , PD BY DEBT SET-OFF REFUND RECIPIENT: JAMEL KHABEER 3936 LIFESTYLE RD FAYETTEVILLE NC 28312 9348 99107454 2012-1975005 Check 122.00 kbaker 4/9/2026 10:05:21 AM MATTHEWS ASHLEY NICOLE 450 ANDERSON RD LINDEN, NC 28356-8670 PD BY DEBT SET-OFF REFUND RECIPIENT: ASHLEY NICOLE MATTHEWS 450 ANDERSON RD LINDEN NC 28356 8670 99117149 2007-1399200 Check 88.37 kbaker 4/9/2026 10:07:13 AM MEALEY DANIEL JOHN CMR 422 BOX 54 APO AE 09067 , PD BY DEBT SET-OFF REFUND RECIPIENT: DANIEL MEALEY 7024 CEDAR RD SANFORD NC 27332 7397 99124690 2006-1378020 Check 76.02 kbaker 4/9/2026 10:09:09 AM MURCHISON MICHAEL KENNETH PO BOX 519 OLIVIA, NC 28368 PD BY DEBT SET-OFF REFUND RECIPIENT: MICHAEL MURCHISON 147 J D MURCHISON LN SANFORD NC 27332 2137 Page 2 of 14 HCBOC 051826 Pg. 481 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 99127569 2022-2291953 PERSONAL PROPERTY Check 155.00 kbaker 4/9/2026 10:10:51 AM NORMAN JERRY 137 CREPE MYRTLE LN ERWIN, NC 28339-8887 PD BY DEBT SET-OFF REFUND RECIPIENT: JERRY NORMAN PO BOX 1833 LILLINGTON NC 27546 1833 99149038 2008-1589601 Check 184.77 kbaker 4/9/2026 10:12:37 AM ROSS YVETTE LYNN PO BOX 1342 FUQUAY VARINA, NC 27526-1342 PD BY DEBT SET-OFF REFUND RECIPIENT: YVETTE ROSS 11 SUMMERWOOD LN LILLINGTON NC 27546 5515 99029373 2008-1393267 Check 339.70 kbaker 4/9/2026 10:39:52 AM CARTER CHRISTIE EVE 4132 RED WING DRIVE SPRING HILL FL 34606 , PD BY DEBT SET-OFF REFUND RECIPIENT: CHRISTIE CARTER 291 IRIS BRYANT RD ERWIN NC 28339 8343 99182642 2007-1145261 Check 43.95 kbaker 4/9/2026 10:45:12 AM WATSON HEATHER RENEE 322 VICTORY LN ERWIN, NC 28339-9030 PD BY DEBT SET-OFF REFUND RECIPIENT: HEATHER WATSON 2825 US 421 N LILLINGTON NC 27546 7434 1500009383 2025-29810 RP: 139680 0108 02 Check 1.27 JAMAYA 4/9/2026 1:04:16 PM MLUZAN AMANDA 100 QUAIL ACRES LN BROADWAY, NC 27505 REFUND RECIPIENT: AMANDA MLUZAN 100 QUAIL ACRES LN BROADWAY NC 27505 1500058431 2025-72699 RP: 11066101 0024 07 SYSTEM 144.75 tferrell 4/10/2026 12:17:26 PM Page 3 of 14 HCBOC 051826 Pg. 482 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME DANGELO CHARLES ANTHONY DANGELO ARIELE LEA 217 INDIGO ST LILLINGTON, NC 27546-4899 PD BY LERETA / MORTGAGE REFUND RECIPIENT: LERETA 901 CORPORATE CENTER DR POMONA CA 91768 1500058431 2024-72699 RP: 11066101 0024 07 SYSTEM 143.19 tferrell 4/10/2026 12:22:20 PM DANGELO CHARLES ANTHONY DANGELO ARIELE LEA 217 INDIGO ST LILLINGTON, NC 27546-4899 PD BY LERETA / MORTGAGE REFUND RECIPIENT: LERETA 901 CORPORATE CENTER DR POMONA CA 91768 99224774 2022-2263652 RP: 110661 0024 38 SYSTEM 318.52 tferrell 4/10/2026 4:27:48 PM FEASTER ERNEST FEASTER LORETTA J 22 TREASURE DR LILLINGTON, NC 27546 PD BY CORELOGIC / MORTGAGE REFUND RECIPIENT: CORELOGIC 3001 HACKBERRY RD IRVING TX 75063 1500034185 2023-16703 RP: 110661 0024 38 SYSTEM 318.52 tferrell 4/10/2026 4:30:42 PM FEASTER ERNEST FEASTER LORETTA J 22 TREASURE DR LILLINGTON, NC 27546 PD BY CORELOGIC / MORTGAGE REFUND RECIPIENT: CORELOGIC 3001 HACKBERRY RD IRVING TX 75063 1500034185 2024-16703 RP: 110661 0024 38 SYSTEM 318.52 tferrell 4/10/2026 4:32:37 PM FEASTER ERNEST FEASTER LORETTA J 22 TREASURE DR LILLINGTON, NC 27546 PD BY CORELOGIC / MORTGAGE REFUND RECIPIENT: CORELOGIC 3001 HACKBERRY RD IRVING TX 75063 1500034185 2025-16703 RP: 110661 0024 38 SYSTEM 313.96 tferrell 4/10/2026 4:33:53 PM FEASTER ERNEST FEASTER LORETTA J Page 4 of 14 HCBOC 051826 Pg. 483 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 22 TREASURE DR LILLINGTON, NC 27546 PD BY CORELOGIC / MORTGAGE REFUND RECIPIENT: CORELOGIC 3001 HACKBERRY RD IRVING TX 75063 1400018605 2025-61112 RP: 080651 0012 SYSTEM 1114.73 abain 4/13/2026 12:32:28 PM BAIN EDGAR R MCRAE DAVID F 65 BAIN ST LILLINGTON, NC 27546-6185 REAPPLIED PAYMENT REC'D FROM 3SRI,LLC THAT WAS ORIGINALLY APPLIED TO 60058 REFUND RECIPIENT: 3SRI,LLC 1058 KENNICOTT AVE APPLIED TO WRG PARCEL INITIALLY CARY NC 27513 1500069039 2026-605044 PERSONAL PROPERTY SYSTEM 45.39 abain 4/13/2026 1:32:00 PM LOMELI GERETIA L 138 ZOLLIE LN CAMERON, NC 28326-7502 REAPPLIED PAYMENT TO GENERATE REFUND TO DANA MARTIN REFUND RECIPIENT: DANA MARTIN 1089 JOHN ROSSER RD SANFORD NC 27332 1500069039 2026-605046 PERSONAL PROPERTY SYSTEM 63.54 abain 4/13/2026 1:37:54 PM LOMELI GERETIA L 138 ZOLLIE LN CAMERON, NC 28326-7502 REAPPLIED PAYMENT TO GENERATE REFUND TO DANA MARTIN REFUND RECIPIENT: DANA MARTIN 1089 JOHN ROSSER RD SANFORD NC 27332 1500031006 2025-27526 RP: 02151612200001 SYSTEM 6489.52 abain 4/13/2026 1:38:27 PM EMPOWERED TO SUCCEED MINISTRIES PO BOX 1743 DUNN, NC 28335-1743 EXEMPT STATUS GRANTED BY BOER; TPAYER MADE PAYMENT ORIGINALLY REFUND RECIPIENT: EMPOWERED TO SUCEED MINISTRIES PO BOX 1743 GRANTED EXEMPT STATUS BY BOER DUNN NC 28335 1743 Page 5 of 14 HCBOC 051826 Pg. 484 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 1500069039 2026-605047 PERSONAL PROPERTY SYSTEM 90.26 abain 4/13/2026 1:38:28 PM LOMELI GERETIA L 138 ZOLLIE LN CAMERON, NC 28326-7502 REAPPLIED PAYMENT TO GENERATE REFUND TO DANA MARTIN REFUND RECIPIENT: DANA MARTIN 1089 JOHN ROSSER RD SANFORD NC 27332 1500069039 2026-605047 PERSONAL PROPERTY SYSTEM 298.38 abain 4/13/2026 1:41:01 PM LOMELI GERETIA L 138 ZOLLIE LN CAMERON, NC 28326-7502 REAPPLIED 2026 PREPAYMENT TO THIS BILL TO GENERATE REFUND TO DANA MARTIN REFUND RECIPIENT: DANA MARTIN 1089 JOHN ROSSER RD SANFORD NC 27332 1500069039 2026-605045 PERSONAL PROPERTY SYSTEM 54.10 abain 4/13/2026 1:44:29 PM LOMELI GERETIA L 138 ZOLLIE LN CAMERON, NC 28326-7502 REAPPLIED PAYMENT TO GENERATE REFUND TO DANA MARTIN REFUND RECIPIENT: DANA MARTIN 1089 JOHN ROSSER RD SANFORD NC 27332 1500062370 2025-4671 RP: 040683 0024 17 SYSTEM 2174.30 abain 4/13/2026 3:20:09 PM LAWSON PRAPHASRI J 54A W MYRTLE DR ANGIER, NC 27501-6653 reapplied payment to generate refund-new owner made pymt after mtg company REFUND RECIPIENT: JOY A QUINN NEW OWNER PAID AFTER MTG CO PAID 54A W MYRTLE DR ANGIER NC 27501 202581876000 2025-818760 PERSONAL PROPERTY Check 51.20 kbaker 4/13/2026 3:50:20 PM SAFE ASSETT PROTECTORS INC 105 WINDSOR DR DUNN, NC 28334 PD BY FIRST FEDERAL BANK Page 6 of 14 HCBOC 051826 Pg. 485 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME REFUND RECIPIENT: SAFE ASSETT PROTECTORS INC 105 WINDSOR DR DUNN NC 28334 1500036727 2023-43657 RP: 040682 0350 02 SYSTEM 2424.47 abain 4/14/2026 4:55:59 PM MMI LLC PO BOX 1179 ANGIER, NC 27501 REAPPLIED PAYMENT AFTER CORRECTION REFUND RECIPIENT: MMI,LLC MICHELE FREEMAN 1140 MABRY RD ANGIER NC 27501 1500036727 2024-43657 RP: 040682 0350 02 SYSTEM 2374.83 abain 4/14/2026 4:58:18 PM MMI LLC PO BOX 1179 ANGIER, NC 27501 REAPPLIED PAYMENT AFTER VALUE CORRECTION REFUND RECIPIENT: MMI,LLC MICHELE FREEMAN 1140 MABRY RD ANGIER NC 27501 1500036727 2025-43657 RP: 040682 0350 02 SYSTEM 2460.87 abain 4/14/2026 5:06:17 PM MMI LLC PO BOX 1179 ANGIER, NC 27501 REAPPLIED PAYMENT AFTER CORRECTION REFUND RECIPIENT: MICHELE FREEMAN 1140 MABRY RD ANGIER NC 27501 99132373 2025-10041020 PERSONAL PROPERTY SYSTEM 67.10 abain 4/14/2026 5:08:26 PM PARKER WESLEY DANE PO BOX 743 BENSON, NC 27504-0743 REAPPLIED PAYMENT AFTER VALUE CORRECTION REFUND RECIPIENT: WESLEY DANE PARKER PO BOX 743 BENSON NC 27504 1500020751 2025-12291483 PERSONAL PROPERTY SYSTEM 72.62 abain 4/14/2026 5:09:54 PM BAKER RICHARD WAYNE BAKER JANE CIOFFI 67 PERNEY CT FUQUAY VARINA, NC 27526-5726 REAPPLIED PAYMENT AFTER VALUE CORRECTION Page 7 of 14 HCBOC 051826 Pg. 486 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME REFUND RECIPIENT: RICHARD WAYNE BAKER JANE CIOFFI BAKER 67 PERNEY CT FUQUAY VARINA NC 27526 99147938 2025-2258614 PERSONAL PROPERTY SYSTEM 37.08 abain 4/14/2026 5:11:41 PM ROGERS CURTIS L 760 RAYNOR RD SPRING LAKE, NC 28390-9111 REAPPLIED PAYMENT AFTER VALUE CORRECTION REFUND RECIPIENT: CURTIS ROGERS MARIE ROGERS 760 RAYNOR RD SPRING LAKE NC 28390 99260656 2022-18510 RP: 040682 0350 02 SYSTEM 2424.46 abain 4/14/2026 5:14:14 PM MMI LLC PO BOX 1179 ANGIER, NC 27501 REAPPLIED PAYMENT AFTER VALUE CORRECTION REFUND RECIPIENT: MMI,LLC MICHELE FREEMAN 1140 MABRY RD ANGIER NC 27501 1500050663 2025-78593 RP: 080652 0017 56 Check 809.82 TSHERRING 4/15/2026 8:31:00 AM INSIGHT AT KIPLING VILLAGE LLC 16255 SUSSEX HWY BRIDGEVILLE, DE 19933-2968 REFUND RECIPIENT: INSIGHT AT KIPLING VILLAGE LLC 16255 SUSSEX HWY BRIDGEVILLE 19933 2968 1500042899 2025-46496 RP: 010536 0155 03 SYSTEM 419.47 kbaker 4/17/2026 1:47:15 PM HOWE THERENE CHARLES HOWE KASEY BLANTON 24 ROCK HILL LN BUNNLEVEL, NC 28323-9700 REFUND RECIPIENT: KASEY HOWE 010536 0155 03 24 ROCK HILL LN BUNNLEVEL NC 28323 9700 1500079562 2026-605070 PERSONAL PROPERTY Check 187.58 kbaker 4/21/2026 3:56:13 PM CANEPA LAURA MARY 428 SILVER MAPLE DR Page 8 of 14 HCBOC 051826 Pg. 487 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME FUQUAY VARINA, NC 27526-4545 PD BY WAKE COUNTY TAX/VDS PAYMENT REFUND RECIPIENT: LAURA MARY CANEPA 428 SILVER MAPLE DR FUQUAY VARINA NC 27526 4545 1500079561 2026-605069 PERSONAL PROPERTY Check 78.76 kbaker 4/21/2026 4:00:21 PM MCDONALD KENNETH SCOTT 28 DECATUR DR FUQUAY VARINA, NC 27526-2904 PD BY WAKE COUNTY/VDS REFUND RECIPIENT: KENNETH SCOTT MCDONALD 28 DECATUR DR FUQUAY VARINA NC 27526 2904 1500046042 2023-7837 RP: 110680 0017 04 SYSTEM 772.80 abain 4/22/2026 4:48:42 PM POWELL BENJAMIN BRANTLEY POWELL SAVANNAH BROOKE 675 OLD STAGE RD N COATS, NC 27521-9172 REFUND DUE AFTER CORRECTION OF SQ FOOTAGE REFUND RECIPIENT: LERETA LLC 901 CORPORATE CENTER DR POMONA CA 1500046042 2024-7837 RP: 110680 0017 04 SYSTEM 772.80 abain 4/22/2026 4:50:23 PM POWELL BENJAMIN BRANTLEY POWELL SAVANNAH BROOKE 675 OLD STAGE RD N COATS, NC 27521-9172 REFUND DUE AFTER CORRECT OF SQ FOOTAGE REFUND RECIPIENT: LERETA LLC 901 CORPORATE CENTER DR POMONA CA 1500046042 2025-7837 RP: 110680 0017 04 SYSTEM 781.19 abain 4/22/2026 4:51:32 PM POWELL BENJAMIN BRANTLEY POWELL SAVANNAH BROOKE 675 OLD STAGE RD N COATS, NC 27521-9172 REFUND AFTER CORRECTION OF SQ FOOTAGE REFUND RECIPIENT: LERETA LLC 901 CORPORATE CENTER DR POMONA CA 99023666 2013-2098718 Check 141.27 kbaker 4/23/2026 9:35:14 AM BURLEIGH DAVID JAMES 3112 NOVA SCOTIA RD BELAIR, MD 21015-6547 PD BY DEBT SET-OFF Page 9 of 14 HCBOC 051826 Pg. 488 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME REFUND RECIPIENT: DAVID J BURLEIGH 167 THISTLE CT SANFORD NC 27332 3048 99141690 2011-1784245 Check 18.17 kbaker 4/23/2026 9:41:35 AM RAMIREZ BRANDEN THOMAS 87 PAUL TYSINGER LN CAMERON NC 28326 , PD BY DEBT SET-OFF REFUND RECIPIENT: BRANDEN RAMIREZ 87 PAUL TYSINGER LN CAMERON NC 28326 99059843 2024-10006470 PERSONAL PROPERTY SYSTEM 17.78 abain 4/24/2026 2:15:32 PM GARETH BROOKHART 3025 TINGEN RD BROADWAY, NC 27505 REAPPLIED PAYMENT AFTER CORRECTIN REFUND RECIPIENT: GARETH BROOKHART 3025 TINGEN RD BROADWAY NC 27505 99059843 2025-10006470 PERSONAL PROPERTY SYSTEM 17.78 abain 4/24/2026 2:17:23 PM GARETH BROOKHART 3025 TINGEN RD BROADWAY, NC 27505 REAPPLIED AFTER CORRECTIONS REFUND RECIPIENT: GARETH BROOKHART 3025 TINGEN RD BROADWAY NC 27505 1400016549 2025-51558 RP: 050645 0208 01 Check 140.88 kbaker 4/27/2026 1:48:56 PM LONGORIA RUBEN S LONGORIA DOLORES E 7049 O C HESTER RD HOLLY SPRINGS, NC 27540-8189 PD BY DEERE PAYROLL REFUND RECIPIENT: RUBEN S LONGORIA 050645 0208 01 7049 O C HESTER RD HOLLY SPRINGS NC 27540 1500028154 2025-41271 RP: 03958601 0372 31 Check 4.95 JAMAYA 4/27/2026 1:50:49 PM WINDING RIDGE LAND TRUST PO BOX 99821 RALEIGH, NC 27624 Page 10 of 14 HCBOC 051826 Pg. 489 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME REFUND RECIPIENT: Crispin Hernandez Jimenez Marcela A Mariano 7429 CASS HOLT RD HOLLY SPRINGS NC 27540 1500058642 2025-26468 RP: 01053508 0100 22 Check 508.37 kbaker 4/27/2026 2:48:15 PM ROBERSON JEROICE D ROBERSON KIMBERLY R 532 FALLING WATER RD SPRING LAKE, NC 28390-7066 PD BY CAPE FEAR VALLEY HEALTH SYSTEM REFUND RECIPIENT: KIMBERLY ROBERSON 01053508 0100 22 532 FALLING WATER RD SPRING LAKE NC 28390 7066 99125855 2021-1383752 PERSONAL PROPERTY SYSTEM 131.33 abain 4/27/2026 4:22:50 PM NC HOLDINGS LLC 841 MCARTHUR RD BROADWAY, NC 27505-8590 REAPPLIED PYMT AFTER CORRECTION-REFUND TO 2026 BILL REFUND RECIPIENT: NC HOLDINGS LLC REFUND TO 2026 BILL 841 MCARTHUR RD BROADWAY NC 27505 99125855 2022-1383752 PERSONAL PROPERTY SYSTEM 163.92 abain 4/27/2026 4:26:30 PM NC HOLDINGS LLC 841 MCARTHUR RD BROADWAY, NC 27505-8590 REAPPLIED PAYMENT AFTER CORRECTION-REFUND TO 2026 REFUND RECIPIENT: NC HOLDINGS LLC REFUND TO 2026 BILL 841 MCARTHUR RD BROADWAY NC 27505 99125855 2023-1383752 PERSONAL PROPERTY SYSTEM 100.46 abain 4/27/2026 4:28:01 PM NC HOLDINGS LLC 841 MCARTHUR RD BROADWAY, NC 27505-8590 REAPPLIED PAYMENT AFTER CORRECTION-REFUND TO 2026 REFUND RECIPIENT: NC HOLDINGS LLC REFUND TO 2026 841 MCARTHUR RD BROADWAY NC 27505 99125855 2024-1383752 PERSONAL PROPERTY SYSTEM 81.65 abain 4/27/2026 4:29:32 PM NC HOLDINGS LLC Page 11 of 14 HCBOC 051826 Pg. 490 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 841 MCARTHUR RD BROADWAY, NC 27505-8590 REAPPLIED PAYMENT AFTER CORRECTION-REFUND TO 2026 REFUND RECIPIENT: NC HOLDINGS LLC REFUND TO 2026 BILL 841 MCARTHUR RD BROADWAY NC 27505 99125855 2025-1383752 PERSONAL PROPERTY SYSTEM 79.56 abain 4/27/2026 4:31:36 PM NC HOLDINGS LLC 841 MCARTHUR RD BROADWAY, NC 27505-8590 REAPPLIED PAYMENT AFTE CORRECTION-REFUND TO 2026 REFUND RECIPIENT: NC HOLDINGS LLC REFUND TO 2026 841 MCARTHUR RD BROADWAY NC 27505 1500026520 2025-4013 RP: 139690 0093 01 Check 308.64 kbaker 4/28/2026 9:28:41 AM GRIFFIN MICHAEL K GRIFFIN KATHERINE L 881 MCNEILL MILL RD BROADWAY, NC 27505-8829 PD BY HARNETT COUNTY SCHOOLS REFUND RECIPIENT: KATHERINE L. GRIFFIN 139690 0093 01 881 MCNEILL MILL RD BROADWAY NC 27505 1500021267 2025-18363 RP: 02151612170006 Check 8.23 JAMAYA 4/29/2026 11:37:50 AM SOSIAS FREDERICK C/O MARGIE SOSIAS 8 MEREDITH LN OAKDALE, NY 11769-1007 PAID BY MONTANA LAW, PLLC REFUND RECIPIENT: MONTANA LAW, PLLC TRUST ACCOUNT (IOLTA) 200 PINNER WEALD WAY SUITE 101 CARY NC 27513 Page 12 of 14 HCBOC 051826 Pg. 491 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT NAME BILL NUMBER PAYMENT TYPE AMOUNT OPER DATE TIME 1400029669 2025-55835 RP: 139691 0103 01 Check 50.75 TSHERRING 4/29/2026 3:34:18 PM KNIGHT TRAVIS TRENT 2774 MALLARD COVE RD SANFORD, NC 27330-6250 PAID BY CONTRACT LUMBER INC REFUND RECIPIENT: KNIGHT TRAVIS TRENT 2774 MALLARD COVE RD SANFORD NC 27330 6250 99110588 2025-2281596 PERSONAL PROPERTY Check 116.24 JAMAYA 4/30/2026 3:27:07 PM MACDONALD SHANE PO BOX 5 ERWIN, NC 28339-0005 REFUND RECIPIENT: SHANE MACDONALD MICHELLE C MACDONALD PO BOX 5 ERWIN NC 28339 TOTAL REFUNDS PRINTED: 29,577.26 (Count: 59) TOTAL VOID REFUNDS: 0.00 (Count: 0) TOTAL: 29,577.26 Page 13 of 14 HCBOC 051826 Pg. 492 RUN DATE: 5/11/2026 12:44 PM HARNETT COUNTY REFUND REPORT VOIDED REFUND AMOUNTS OF REFUNDS NOT IN 4/1/2026 - 4/30/2026 NAME BILL NUMBER AMOUNT OPER PAYMENT TYPE DATE TIME REFUND DATE 1500062370 - LAWSON PRAPHASRI J 2025-4671 RP: 040683 0024 17 2174.30 abain SYSTEM 4/13/2026 10:43:04 AM 12/19/2025 04:02 PM 202380251300 - MORRIS THOMAS EMERSON 2023-802513 PERSONAL PROPERTY 1.73 abain SYSTEM 4/28/2026 3:44:59 PM 3/3/2026 10:54 AM TOTAL VOID REFUNDS: 2,176.03 Page 14 of 14 HCBOC 051826 Pg. 493 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County BILL TYPE: Both PARAMETERS SELECTED FOR RELEASES REPORT: PRINT TOTALS ONLY: No BILL YEAR/NUMBER RANGE: TRANSACTION DATE/TIME RANGE: 04/01/2026 - 04/30/2026 USER/OPERATOR: EXCLUDE USERS/OPERATORS: SORT ORDER: Transaction Date REPORT TITLE: PAYMENT DATE RANGE: DISTRICT/TYPE/FEE: BATCH MONTH RANGE: BATCH YEAR RANGE: BATCH REAL TIME: INCLUDE ONLY THOSE WITH RELEASE NUMBERS: No HCBOC 051826 Pg. 494 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County HCBOC 051826 Pg. 495 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 1500056074 2025-73310 DY: PERSONAL PROPERTY SAUTRY 4/1/2026 12:12:23 PM EL PUEBLO STOP INC C ADVLTAX 500.00 2.96 FR22ADVLTAX 500.00 0.55 SC20ADVLTAX 500.00 0.10 C PEN FEE 500.00 0.30 FR22PEN FEE 500.00 0.06 SC20PEN FEE 500.00 0.01 BUSINESS SOLD NOW HOP IT LISTED TOTAL RELEASES:3.98 99153286 2025-2288352 DY: PERSONAL PROPERTY smorse 4/2/2026 10:44:26 AM SCOTT MARIO LISTED IN ERROR FR80PEN FEE 20,663.00 2.17 LISTED IN ERROR C PEN FEE 20,663.00 12.21 LISTED IN ERROR FR80ADVLTAX 20,663.00 21.70 LISTED IN ERROR C ADVLTAX 20,663.00 122.12 TITLE 777848241431155 2021 PUTL TL 5ZT2PTNB7M4011980 DEALER FUEL ACT DT 052224 TITLE DT 062921 TRF DT 052224 APPL DT 052224 PRNT DT 053024Y OWNER ID 000007794291 OWNERS 2 LIENS 0 EQUIP TAX CNTY LENOI Y RHONDA DENISE PARKER JTW Y TERRY DWAYNE PARKER JTW 2247 NORTHRIDGE PL KINSTON NC 285047108 TOTAL RELEASES:158.20 1307527000 2026-605025 DY:23RP:130610 0143 kdaniels 4/2/2026 12:03:22 PM MCKEE PATRICIA A C ADVLTAX 96,850.00 572.38 FR21ADVLTAX 96,850.00 96.85 CREATED BY MISTAKE TOTAL RELEASES:669.23 1307527000 2026-605026 DY:24RP:130610 0143 kdaniels 4/2/2026 12:03:57 PM MCKEE PATRICIA A FR21ADVLTAX 96,850.00 96.85 C ADVLTAX 96,850.00 572.38 CREATED BY MISTAKE TOTAL RELEASES:669.23 1307527000 2026-605027 DY:25RP:130610 0143 kdaniels 4/2/2026 12:04:12 PM MCKEE PATRICIA A C ADVLTAX 96,850.00 572.38 FR21ADVLTAX 96,850.00 106.54 CREATED BY MISTAKE TOTAL RELEASES:678.92 99117149 2007-1399200 DY: PERSONAL PROPERTY ADIAZ 4/8/2026 10:41:50 AM MEALEY DANIEL JOHN MILITARY FR16ADVLTAX 0.00 5.65 HCBOC 051826 Pg. 496 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT MILITARY C ADVLTAX 0.00 41.53 MILITARY; PER SARA WE NEED TO RELEASE TOTAL RELEASES:47.18 202581379500 2025-813795 DY:25 PERSONAL PROPERTY ADIAZ 4/9/2026 5:00:02 PM STEPANEK THERESA KATHERINE NOT IN COUNTY C ADVLTAX 6,960.00 212.52 NOT IN COUNTY FR60ADVLTAX 6,960.00 38.66 WESTVIRGINA PROOF OF VEHICLE REGISTRATION. NO GAP TOTAL RELEASES:251.18 1500067664 2025-12293746 DY: PERSONAL PROPERTY ADIAZ 4/10/2026 9:21:30 AM DERAS HECTOR SAUL SOLD/TRADED FR40ADVLTAX 9,920.00 8.43 SOLD/TRADED CI04ADVLTAX 9,920.00 48.61 SOLD/TRADED C ADVLTAX 9,920.00 58.63 TP RETURNED DISCOVERY NOTICE IN 2025 STATING THEY SOLD TRAILER TO SOMEONE OUT OF STATE TOTAL RELEASES:115.67 1500058431 2024-72699 DY:0RP:11066101 0024 07 NICK HIMMEL 4/10/2026 11:32:30 AM DANGELO CHARLES ANTHONY OTHER C ADVLTAX 20,723.00 122.47 OTHER FR60ADVLTAX 20,723.00 20.72 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:143.19 1500058431 2025-72699 DY:0RP:11066101 0024 07 NICK HIMMEL 4/10/2026 11:38:21 AM DANGELO CHARLES ANTHONY OTHER FR60ADVLTAX 20,723.00 22.28 OTHER C ADVLTAX 20,723.00 122.47 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:144.75 99224774 2022-2263652 DY: RP:110661 0024 38 NICK HIMMEL 4/10/2026 3:51:41 PM FEASTER ERNEST OTHER C ADVLTAX 0.00 168.35 OTHER FR60ADVLTAX 0.00 28.49 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:196.84 99224774 2022-2263652 DY: RP:110661 0024 38 NICK HIMMEL 4/10/2026 3:58:43 PM FEASTER ERNEST FR60ADVLTAX 0.00 -28.49 C ADVLTAX 0.00 -168.35 TOTAL RELEASES:-196.84 99224774 2022-2263652 DY: RP:110661 0024 38 NICK HIMMEL 4/10/2026 4:07:51 PM FEASTER ERNEST OTHER C ADVLTAX 0.00 272.42 HCBOC 051826 Pg. 497 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT OTHER FR60ADVLTAX 0.00 46.10 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:318.52 1500034185 2023-16703 DY:0RP:110661 0024 38 NICK HIMMEL 4/10/2026 4:09:43 PM FEASTER ERNEST OTHER FR60ADVLTAX 46,095.00 46.10 OTHER C ADVLTAX 46,095.00 272.42 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:318.52 1500034185 2024-16703 DY:0RP:110661 0024 38 NICK HIMMEL 4/10/2026 4:10:18 PM FEASTER ERNEST OTHER C ADVLTAX 46,095.00 272.42 OTHER FR60ADVLTAX 46,095.00 46.10 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:318.52 1500034185 2025-16703 DY:0RP:110661 0024 38 NICK HIMMEL 4/10/2026 4:14:49 PM FEASTER ERNEST OTHER FR60ADVLTAX 46,095.00 41.54 OTHER C ADVLTAX 46,095.00 272.42 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:313.96 99086784 2023-2269339 DY: PERSONAL PROPERTY smorse 4/13/2026 9:08:50 AM JOHNSON EARL LEE LISTED IN ERROR FR10ADVLTAX 665.00 0.86 LISTED IN ERROR C ADVLTAX 665.00 3.93 LISTED IN ERROR C PEN FEE 665.00 0.39 LISTED IN ERROR FR10PEN FEE 665.00 0.09 boat purchased in 2022 and registered to QUINTON FAIRCLOTH reg # 0090DD vin# BUJ30339E999 zip code 27713 TOTAL RELEASES:5.27 99086784 2024-2269339 DY: PERSONAL PROPERTY smorse 4/13/2026 9:09:15 AM JOHNSON EARL LEE LISTED IN ERROR FR10PEN FEE 599.00 0.08 LISTED IN ERROR C ADVLTAX 599.00 3.54 LISTED IN ERROR FR10ADVLTAX 599.00 0.78 LISTED IN ERROR C PEN FEE 599.00 0.35 boat purchased in 2022 and registered to QUINTON FAIRCLOTH reg # 0090DD vin# BUJ30339E999 zip code 27713 TOTAL RELEASES:4.75 1500069039 2026-605044 DY:24 PERSONAL PROPERTY SAUTRY 4/13/2026 11:12:53 AM LOMELI GERETIA L LISTED IN ERROR C PEN FEE 5,320.00 6.29 LISTED IN ERROR FR16ADVLTAX 5,320.00 6.38 LISTED IN ERROR C ADVLTAX 5,320.00 31.44 HCBOC 051826 Pg. 498 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTED IN ERROR FR16PEN FEE 5,320.00 1.28 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:45.39 1500069039 2026-605045 DY:23 PERSONAL PROPERTY SAUTRY 4/13/2026 11:16:06 AM LOMELI GERETIA L LISTED IN ERROR C PEN FEE 5,852.00 10.38 LISTED IN ERROR FR16PEN FEE 5,852.00 2.11 LISTED IN ERROR C ADVLTAX 5,852.00 34.59 LISTED IN ERROR FR16ADVLTAX 5,852.00 7.02 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:54.10 1500069039 2026-605046 DY:22 PERSONAL PROPERTY SAUTRY 4/13/2026 11:17:33 AM LOMELI GERETIA L LISTED IN ERROR FR16ADVLTAX 6,384.00 7.66 LISTED IN ERROR C ADVLTAX 6,384.00 37.73 LISTED IN ERROR FR16PEN FEE 6,384.00 3.06 LISTED IN ERROR C PEN FEE 6,384.00 15.09 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:63.54 1500069039 2026-605047 DY:21 PERSONAL PROPERTY SAUTRY 4/13/2026 11:18:53 AM LOMELI GERETIA L LISTED IN ERROR C PEN FEE 6,916.00 25.94 LISTED IN ERROR FR16PEN FEE 6,916.00 4.15 LISTED IN ERROR C ADVLTAX 6,916.00 51.87 LISTED IN ERROR FR16ADVLTAX 6,916.00 8.30 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:90.26 1500031006 2025-27526 DY:0RP:02151612200001 SHOHING 4/13/2026 11:47:26 AM EMPOWERED TO SUCCEED MINISTRIES RELIGIOUS CI05ADVLTAX 514,632.00 2,779.01 RELIGIOUS FR22ADVLTAX 514,632.00 566.10 RELIGIOUS SC20ADVLTAX 514,632.00 102.93 RELIGIOUS C ADVLTAX 514,632.00 3,041.48 BOER APPROVED LATE 2025 EXEMPTION APPLICATION. TOTAL RELEASES:6,489.52 1500069039 2026-605046 DY:22 PERSONAL PROPERTY SAUTRY 4/13/2026 1:35:54 PM LOMELI GERETIA L LISTED IN ERROR C ADVLTAX 6,384.00 37.73 LISTED IN ERROR FR16ADVLTAX 6,384.00 7.66 LISTED IN ERROR FR16PEN FEE 6,384.00 3.06 LISTED IN ERROR C PEN FEE 6,384.00 15.09 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:63.54 1500069039 2026-605046 DY:22 PERSONAL PROPERTY SAUTRY 4/13/2026 1:36:54 PM LOMELI GERETIA L C PEN FEE 6,384.00 -15.09 FR16PEN FEE 6,384.00 -3.06 HCBOC 051826 Pg. 499 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT FR16ADVLTAX 6,384.00 -7.66 C ADVLTAX 6,384.00 -37.73 TOTAL RELEASES:-63.54 1500069039 2026-605045 DY:23 PERSONAL PROPERTY SAUTRY 4/13/2026 1:40:29 PM LOMELI GERETIA L LISTED IN ERROR C ADVLTAX 5,852.00 34.59 LISTED IN ERROR FR16ADVLTAX 5,852.00 7.02 LISTED IN ERROR FR16PEN FEE 5,852.00 2.11 LISTED IN ERROR C PEN FEE 5,852.00 10.38 MOVING PERMIT REVERSED SELLER BACKED OUT OF TRANSACTION TOTAL RELEASES:54.10 1500069039 2026-605045 DY:23 PERSONAL PROPERTY SAUTRY 4/13/2026 1:42:29 PM LOMELI GERETIA L FR16PEN FEE 5,852.00 -2.11 C PEN FEE 5,852.00 -10.38 FR16ADVLTAX 5,852.00 -7.02 C ADVLTAX 5,852.00 -34.59 TOTAL RELEASES:-54.10 202481126000 2024-811260 DY:24 PERSONAL PROPERTY ADIAZ 4/14/2026 9:53:55 AM SANCHES ARMANDO MICHAEL MILITARY C ADVLTAX 13,240.00 13.04 MILITARY FR16ADVLTAX 13,240.00 2.65 LES ON FILE FOR ARMANDO-AK; ETS 240910 TOTAL RELEASES:15.69 99260656 2022-18510 DY: RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:25:08 PM MMI LLC OTHER FR40ADVLTAX 0.00 241.20 OTHER C ADVLTAX 0.00 2,151.44 OFFICE BUILDING LISTED AS CHURCH TOTAL RELEASES:2,392.64 1500036727 2023-43657 DY:0RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:31:28 PM MMI LLC OTHER C ADVLTAX 364,034.00 2,151.44 OTHER FR40ADVLTAX 364,034.00 273.03 OFFICE BUILDING LISTED AS CHURCH TOTAL RELEASES:2,424.47 99260656 2022-18510 DY: RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:32:03 PM MMI LLC FR40ADVLTAX 0.00 -241.20 C ADVLTAX 0.00 -2,151.44 TOTAL RELEASES:-2,392.64 99260656 2022-18510 DY: RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:32:50 PM MMI LLC OTHER C ADVLTAX 0.00 2,151.44 HCBOC 051826 Pg. 500 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT OTHER FR40ADVLTAX 0.00 273.02 OFFICE BUILDING LISTED AS CHURCH TOTAL RELEASES:2,424.46 1500036727 2024-43657 DY:0RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:49:42 PM MMI LLC OTHER FR40ADVLTAX 364,034.00 309.43 OTHER C ADVLTAX 364,034.00 2,151.44 OFFICE BUILDING LISTED AS CHURCH TOTAL RELEASES:2,460.87 1500036727 2025-43657 DY:0RP:040682 0350 02 NICK HIMMEL 4/14/2026 3:50:17 PM MMI LLC OTHER C ADVLTAX 364,034.00 2,151.44 OTHER FR40ADVLTAX 364,034.00 309.43 OFFICE BUILDING LISTED AS CHURCH TOTAL RELEASES:2,460.87 99132373 2025-10041020 DY: PERSONAL PROPERTY ADIAZ 4/14/2026 4:29:45 PM PARKER WESLEY DANE BOER DECISION SC20ADVLTAX 9,307.00 1.86 BOER DECISION FR22ADVLTAX 9,307.00 10.24 BOER DECISION C ADVLTAX 9,307.00 55.00 BOER AGREED TO REDUCE VALEU FROM 13820 TO 4513 TOTAL RELEASES:67.10 1500020751 2025-12291483 DY: PERSONAL PROPERTY ADIAZ 4/14/2026 4:42:11 PM BAKER RICHARD WAYNE BOER DECISION C ADVLTAX 10,822.00 63.96 BOER DECISION FR30ADVLTAX 10,822.00 8.66 BOER AGREED TO REDUCE VALUE TO 1038 TOTAL RELEASES:72.62 99147938 2025-2258614 DY: PERSONAL PROPERTY ADIAZ 4/14/2026 4:43:12 PM ROGERS CURTIS L BOER DECISION C ADVLTAX 5,290.00 31.26 BOER DECISION FR20ADVLTAX 5,290.00 5.82 BOER AGREED TO REDUCE VALUE TO 500 TOTAL RELEASES:37.08 99174743 2025-2270597 DY: PERSONAL PROPERTY SAUTRY 4/17/2026 12:33:49 PM TOWN AND COUNTRY FARMS INC LISTED IN ERROR C ADVLTAX 23,216.00 137.21 LISTED IN ERROR CI01ADVLTAX 23,216.00 120.72 LISTED IN ERROR C PEN FEE 23,216.00 13.72 LISTED IN ERROR CI01PEN FEE 23,216.00 12.07 PER RESEARCH THE 2014 PTRB 386 TITLE WAS CANCELLED TO OH. THE 2006 FORD F550 SUPER TRUCK TITLE WAS CANCELLED TO VA. AND THE 1996 FORD LGT TRUCK WAS STOLEN PER DMV STOLEN IN 2020 NOT IN NC WE DO NOT HAVE SITUS TOTAL RELEASES:283.72 HCBOC 051826 Pg. 501 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 99099906 2025-604035 DY:25 PERSONAL PROPERTY SAUTRY 4/17/2026 1:05:11 PM LINZA TINA ASSESSED IN ERROR FR93PEN FEE 33,600.00 3.70 ASSESSED IN ERROR FR93ADVLTAX 33,600.00 36.96 ASSESSED IN ERROR C PEN FEE 33,600.00 19.86 ASSESSED IN ERROR C ADVLTAX 33,600.00 198.58 HARNETT COUNTY OWNS THE LAND AND THE TP BROUGHT IN FEMA PAPERWORK THIS IS NOT A DW IT IS A STICK BUILT TALKED TO NH ABOUT IT ALSO TOTAL RELEASES:259.10 1500063465 2025-75870 DY: PERSONAL PROPERTY smorse 4/17/2026 1:48:36 PM HOWE THERENE CHARLES LISTED IN ERROR C ADVLTAX 43,792.00 258.81 LISTED IN ERROR FR10ADVLTAX 43,792.00 56.93 LISTED IN ERROR C PEN FEE 43,792.00 25.88 LISTED IN ERROR FR10PEN FEE 43,792.00 5.69 LISTED IN ERROR C GARNFEE 43,792.00 60.00 MOBILE HOME IS REALESTATE IN 2025 SHE WAS DOUBLE BILLED TOTAL RELEASES:407.31 1500079544 2026-605065 DY:22RP:110579 9000 9 CTHOMAS 4/21/2026 11:39:27 AM LENORA JOHNSON HOLDING COMPANY PENALTY ASSESSED IN ERROR FR60ADVLTAX 95,940.00 95.94 PENALTY ASSESSED IN ERROR C ADVLTAX 95,940.00 567.01 PENALTY ASSESSED IN ERROR TOTAL RELEASES:662.95 1500079544 2026-605066 DY:23RP:110579 9000 9 CTHOMAS 4/21/2026 11:41:04 AM LENORA JOHNSON HOLDING COMPANY PENALTY ASSESSED IN ERROR C PEN FEE 0.00 170.10 PENALTY ASSESSED IN ERROR FR60PEN FEE 0.00 28.78 PENALTY ASSESSED IN ERROR TOTAL RELEASES:198.88 1500079544 2026-605067 DY:24RP:110579 9000 9 CTHOMAS 4/21/2026 11:41:39 AM LENORA JOHNSON HOLDING COMPANY PENALTY ASSESSED IN ERROR FR60PEN FEE 0.00 19.19 PENALTY ASSESSED IN ERROR C PEN FEE 0.00 113.40 PENALTY ASSESSED IN ERROR TOTAL RELEASES:132.59 1500079544 2026-605068 DY:25RP:110579 9000 9 CTHOMAS 4/21/2026 11:42:15 AM LENORA JOHNSON HOLDING COMPANY PENALTY ASSESSED IN ERROR C PEN FEE 0.00 56.70 PENALTY ASSESSED IN ERROR FR60PEN FEE 0.00 10.31 PENALTY ASSESSED IN ERROR TOTAL RELEASES:67.01 709560000 2025-603845 DY:25 PERSONAL PROPERTY MWRIGHT 4/21/2026 1:11:56 PM J AND D PROPERTY MANAGEMENT LISTED IN ERROR FR14PEN FEE 2,500.00 0.28 LISTED IN ERROR C PEN FEE 2,500.00 1.48 LISTED IN ERROR FR14ADVLTAX 2,500.00 2.75 HCBOC 051826 Pg. 502 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTED IN ERROR C ADVLTAX 2,500.00 14.78 THIS MH IS LISTED IN WAKE COUNTY BILL# 6161840 FOR THE 2025 YEAR TOTAL RELEASES:19.29 1500079544 2026-605065 DY:22RP:110579 9000 9 CTHOMAS 4/21/2026 3:53:17 PM LENORA JOHNSON HOLDING COMPANY C ADVLTAX 95,940.00 -567.01 FR60ADVLTAX 95,940.00 -95.94 TOTAL RELEASES:-662.95 1500079544 2026-605066 DY:23RP:110579 9000 9 CTHOMAS 4/21/2026 3:54:48 PM LENORA JOHNSON HOLDING COMPANY C PEN FEE 0.00 -170.10 FR60PEN FEE 0.00 -28.78 TOTAL RELEASES:-198.88 1500079544 2026-605067 DY:24RP:110579 9000 9 CTHOMAS 4/21/2026 3:55:04 PM LENORA JOHNSON HOLDING COMPANY FR60PEN FEE 0.00 -19.19 C PEN FEE 0.00 -113.40 TOTAL RELEASES:-132.59 1500079544 2026-605068 DY:25RP:110579 9000 9 CTHOMAS 4/21/2026 3:55:17 PM LENORA JOHNSON HOLDING COMPANY C PEN FEE 0.00 -56.70 FR60PEN FEE 0.00 -10.31 TOTAL RELEASES:-67.01 1500046042 2023-7837 DY:0RP:110680 0017 04 NICK HIMMEL 4/22/2026 4:13:12 PM POWELL BENJAMIN BRANTLEY OTHER FR60ADVLTAX 111,838.00 111.84 OTHER C ADVLTAX 111,838.00 660.96 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:772.80 1500046042 2024-7837 DY:0RP:110680 0017 04 NICK HIMMEL 4/22/2026 4:13:38 PM POWELL BENJAMIN BRANTLEY OTHER C ADVLTAX 111,838.00 660.96 OTHER FR60ADVLTAX 111,838.00 111.84 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:772.80 1500046042 2025-7837 DY:0RP:110680 0017 04 NICK HIMMEL 4/22/2026 4:20:46 PM POWELL BENJAMIN BRANTLEY OTHER FR60ADVLTAX 111,838.00 120.23 OTHER C ADVLTAX 111,838.00 660.96 ADDITIONAL FUS ADDED IN ERROR TOTAL RELEASES:781.19 HCBOC 051826 Pg. 503 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 99059843 2021-6470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 9:56:52 AM GARETH BROOKHART LISTED IN ERROR FR24ADVLTAX 0.00 2.64 LISTED IN ERROR C ADVLTAX 0.00 18.00 THIS SWMH IS LISTED ON ABSTRACT # 6472 TOTAL RELEASES:20.64 99059843 2022-6470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 9:57:45 AM GARETH BROOKHART LISTED IN ERROR C ADVLTAX 0.00 14.18 LISTED IN ERROR FR24ADVLTAX 0.00 2.64 THIS SWMH IS LISTED ON ABSTRACT # 6472 TOTAL RELEASES:16.82 99059843 2023-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 9:58:17 AM GARETH BROOKHART LISTED IN ERROR FR24ADVLTAX 2,400.00 2.88 LISTED IN ERROR C ADVLTAX 2,400.00 14.18 THIS SWMH IS LISTED ON ABSTRACT # 10006472 TOTAL RELEASES:17.06 99059843 2024-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:00:05 AM GARETH BROOKHART LISTED IN ERROR C ADVLTAX 2,400.00 14.18 LISTED IN ERROR FR24ADVLTAX 2,400.00 2.88 THIS SWMH IS LISTED ON ABSTRACT # 10006472 TOTAL RELEASES:17.06 99059843 2025-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:01:10 AM GARETH BROOKHART LISTED IN ERROR FR24ADVLTAX 2,500.00 3.00 LISTED IN ERROR C ADVLTAX 2,500.00 14.78 THIS SWMH IS LISTED ON ABSTRACT # 10006472 TOTAL RELEASES:17.78 99059843 2021-6470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:05:03 AM GARETH BROOKHART C ADVLTAX 0.00 -18.00 FR24ADVLTAX 0.00 -2.64 TOTAL RELEASES:-20.64 99059843 2022-6470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:05:20 AM GARETH BROOKHART C ADVLTAX 0.00 -14.18 FR24ADVLTAX 0.00 -2.64 TOTAL RELEASES:-16.82 99059843 2023-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:05:39 AM GARETH BROOKHART FR24ADVLTAX 2,400.00 -2.88 C ADVLTAX 2,400.00 -14.18 TOTAL RELEASES:-17.06 99059843 2024-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:06:39 AM GARETH BROOKHART C ADVLTAX 2,400.00 -14.18 HCBOC 051826 Pg. 504 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT FR24ADVLTAX 2,400.00 -2.88 TOTAL RELEASES:-17.06 99059843 2024-10006470 DY: PERSONAL PROPERTY MWRIGHT 4/24/2026 10:07:38 AM GARETH BROOKHART C ADVLTAX 2,500.00 14.78 FR24ADVLTAX 2,500.00 3.00 THIS SWMH IS LISTED ON ABSTRACT # 10006472 TOTAL RELEASES:17.78 99125855 2021-1383752 DY: PERSONAL PROPERTY MWRIGHT 4/27/2026 3:57:46 PM NC HOLDINGS LLC LISTED IN ERROR C ADVLTAX 16,016.00 120.12 LISTED IN ERROR FR21ADVLTAX 16,016.00 11.21 THE 1995 MOBILE HOME 28X52 IS LISTED AS REAL PROPERTY ON PARCEL# 099575 0186 07 AT 359 WASHINGTON LN SANFORD NC 27332 & THE 1998 MOBILE HOME IS LISTED AS REAL PROPERTY ON PARCEL# 039597 0157 47 AT 915 EISLER DR LILLINGTON NC 27546 TOTAL RELEASES:131.33 99125855 2022-1383752 DY: PERSONAL PROPERTY MWRIGHT 4/27/2026 4:10:45 PM NC HOLDINGS LLC LISTED IN ERROR FR21ADVLTAX 24,430.00 19.54 LISTED IN ERROR C ADVLTAX 24,430.00 144.38 THE 1995 MOBILE HOME 28X52 IS LISTED AS REAL PROPERTY ON PARCEL# 099575 0186 07 AT 359 WASHINGTON LN SANFORD NC 27332 & THE 1998 MOBILE HOME IS LISTED AS REAL PROPERTY ON PARCEL# 039597 0157 47 AT 915 EISLER DR LILLINGTON NC 27546 TOTAL RELEASES:163.92 99125855 2023-1383752 DY: PERSONAL PROPERTY MWRIGHT 4/27/2026 4:12:25 PM NC HOLDINGS LLC LISTED IN ERROR C ADVLTAX 13,216.00 78.11 LISTED IN ERROR FR21ADVLTAX 13,216.00 13.22 LISTED IN ERROR FR21PEN FEE 13,216.00 1.32 LISTED IN ERROR C PEN FEE 13,216.00 7.81 THE 1995 MOBILE HOME 28X52 IS LISTED AS REAL PROPERTY ON PARCEL# 099575 0186 07 AT 359 WASHINGTON LN SANFORD NC 27332 & THE 1998 MOBILE HOME IS LISTED AS REAL PROPERTY ON PARCEL# 039597 0157 47 AT 915 EISLER DR LILLINGTON NC 27546 TOTAL RELEASES:100.46 99125855 2024-1383752 DY: PERSONAL PROPERTY MWRIGHT 4/27/2026 4:13:54 PM NC HOLDINGS LLC LISTED IN ERROR FR21ADVLTAX 11,816.00 11.82 HCBOC 051826 Pg. 505 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTED IN ERROR C ADVLTAX 11,816.00 69.83 THE 1995 MOBILE HOME 28X52 IS LISTED AS REAL PROPERTY ON PARCEL# 099575 0186 07 AT 359 WASHINGTON LN SANFORD NC 27332 & THE 1998 MOBILE HOME IS LISTED AS REAL PROPERTY ON PARCEL# 039597 0157 47 AT 915 EISLER DR LILLINGTON NC 27546 TOTAL RELEASES:81.65 99125855 2025-1383752 DY: PERSONAL PROPERTY MWRIGHT 4/27/2026 4:15:16 PM NC HOLDINGS LLC LISTED IN ERROR C ADVLTAX 11,048.00 65.29 LISTED IN ERROR FR21ADVLTAX 11,048.00 12.15 THE 1995 MOBILE HOME 28X52 IS LISTED AS REAL PROPERTY ON PARCEL# 099575 0186 07 AT 359 WASHINGTON LN SANFORD NC 27332 & THE 1998 MOBILE HOME IS LISTED AS REAL PROPERTY ON PARCEL# 039597 0157 47 AT 915 EISLER DR LILLINGTON NC 27546 TOTAL RELEASES:77.44 NET RELEASES PRINTED:24,753.61 TOTAL TAXES RELEASED 24,753.61 HCBOC 051826 Pg. 506 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County C ADVLTAX - HARNETT COUNTY TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2007 2007 0 0 0 0.00 0.00 0 41.53 0 41.53 2021 2021 0 16,016 16,016 0.00 120.12 0 0.00 16,016 120.12 2022 2022 0 24,430 24,430 2,423.86 144.38 0 0.00 24,430 2,568.24 2023 2023 521,967 13,881 535,848 3,084.82 82.04 0 0.00 535,848 3,166.86 2024 2024 542,690 28,155 570,845 3,207.29 101.19 0 0.00 570,845 3,308.48 2025 2025 1,057,322 180,118 1,237,440 6,248.77 1,235.90 0 0.00 1,237,440 7,484.67 2026 2021 0 6,916 6,916 0.00 51.87 0 0.00 6,916 51.87 2026 2022 0 6,384 6,384 0.00 37.73 0 0.00 6,384 37.73 2026 2023 96,850 5,852 102,702 572.38 34.59 0 0.00 102,702 606.97 2026 2024 96,850 5,320 102,170 572.38 31.44 0 0.00 102,170 603.82 2026 2025 96,850 0 96,850 572.38 0.00 0 0.00 96,850 572.38 DIST TOTAL 2,412,529 287,072 2,699,601 16,681.88 1,839.26 0 41.53 2,699,601 18,562.67 C GARNFEE - GARNISHMENT FEE TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 43,792 43,792 0.00 60.00 0 0.00 43,792 60.00 DIST TOTAL 0 43,792 43,792 0.00 60.00 0 0.00 43,792 60.00 C PEN FEE - HARNETT COUNTY LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2023 2023 0 13,881 13,881 0.00 8.20 0 0.00 13,881 8.20 2024 2024 0 599 599 0.00 0.35 0 0.00 599 0.35 2025 2025 0 124,271 124,271 0.00 73.45 0 0.00 124,271 73.45 2026 2021 0 6,916 6,916 0.00 25.94 0 0.00 6,916 25.94 2026 2022 0 6,384 6,384 0.00 15.09 0 0.00 6,384 15.09 2026 2023 0 5,852 5,852 0.00 10.38 0 0.00 5,852 10.38 2026 2024 0 5,320 5,320 0.00 6.29 0 0.00 5,320 6.29 2026 2025 0 0 0 0.00 0.00 0 0.00 0 0.00 DIST TOTAL 0 163,223 163,223 0.00 139.70 0 0.00 163,223 139.70 CI01ADVLTAX - LILLINGTON CITY TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 23,216 23,216 0.00 120.72 0 0.00 23,216 120.72 DIST TOTAL 0 23,216 23,216 0.00 120.72 0 0.00 23,216 120.72 CI01PEN FEE - LILLINGTON LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 23,216 23,216 0.00 12.07 0 0.00 23,216 12.07 DIST TOTAL 0 23,216 23,216 0.00 12.07 0 0.00 23,216 12.07 CI04ADVLTAX - ANGIER CITY TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 9,920 9,920 0.00 48.61 0 0.00 9,920 48.61 DIST TOTAL 0 9,920 9,920 0.00 48.61 0 0.00 9,920 48.61 HCBOC 051826 Pg. 507 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County CI05ADVLTAX - DUNN CITY TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 514,632 0 514,632 2,779.01 0.00 0 0.00 514,632 2,779.01 DIST TOTAL 514,632 0 514,632 2,779.01 0.00 0 0.00 514,632 2,779.01 FR10ADVLTAX - FLATBRANCH FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2023 2023 0 665 665 0.00 0.86 0 0.00 665 0.86 2024 2024 0 599 599 0.00 0.78 0 0.00 599 0.78 2025 2025 0 43,792 43,792 0.00 56.93 0 0.00 43,792 56.93 DIST TOTAL 0 45,056 45,056 0.00 58.57 0 0.00 45,056 58.57 FR10PEN FEE - FLATBRANCH FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2023 2023 0 665 665 0.00 0.09 0 0.00 665 0.09 2024 2024 0 599 599 0.00 0.08 0 0.00 599 0.08 2025 2025 0 43,792 43,792 0.00 5.69 0 0.00 43,792 5.69 DIST TOTAL 0 45,056 45,056 0.00 5.86 0 0.00 45,056 5.86 FR14ADVLTAX - COATS/GROVE FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 2,500 2,500 0.00 2.75 0 0.00 2,500 2.75 DIST TOTAL 0 2,500 2,500 0.00 2.75 0 0.00 2,500 2.75 FR14PEN FEE - COATS/GROVE FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 2,500 2,500 0.00 0.28 0 0.00 2,500 0.28 DIST TOTAL 0 2,500 2,500 0.00 0.28 0 0.00 2,500 0.28 FR16ADVLTAX - SPOUT SPRINGS TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2007 2007 0 0 0 0.00 0.00 0 5.65 0 5.65 2024 2024 0 13,240 13,240 0.00 2.65 0 0.00 13,240 2.65 2026 2021 0 6,916 6,916 0.00 8.30 0 0.00 6,916 8.30 2026 2022 0 6,384 6,384 0.00 7.66 0 0.00 6,384 7.66 2026 2023 0 5,852 5,852 0.00 7.02 0 0.00 5,852 7.02 2026 2024 0 5,320 5,320 0.00 6.38 0 0.00 5,320 6.38 DIST TOTAL 0 37,712 37,712 0.00 32.01 0 5.65 37,712 37.66 FR16PEN FEE - SPOUT SPRINGS FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2026 2021 0 6,916 6,916 0.00 4.15 0 0.00 6,916 4.15 2026 2022 0 6,384 6,384 0.00 3.06 0 0.00 6,384 3.06 2026 2023 0 5,852 5,852 0.00 2.11 0 0.00 5,852 2.11 2026 2024 0 5,320 5,320 0.00 1.28 0 0.00 5,320 1.28 DIST TOTAL 0 24,472 24,472 0.00 10.60 0 0.00 24,472 10.60 HCBOC 051826 Pg. 508 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County FR20ADVLTAX - ANDERSON CREEK FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 5,290 5,290 0.00 5.82 0 0.00 5,290 5.82 DIST TOTAL 0 5,290 5,290 0.00 5.82 0 0.00 5,290 5.82 FR21ADVLTAX - BOONE TRAIL EMERGENCY TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2021 2021 0 16,016 16,016 0.00 11.21 0 0.00 16,016 11.21 2022 2022 0 24,430 24,430 0.00 19.54 0 0.00 24,430 19.54 2023 2023 0 13,216 13,216 0.00 13.22 0 0.00 13,216 13.22 2024 2024 0 11,816 11,816 0.00 11.82 0 0.00 11,816 11.82 2025 2025 0 11,048 11,048 0.00 12.15 0 0.00 11,048 12.15 2026 2023 96,850 0 96,850 96.85 0.00 0 0.00 96,850 96.85 2026 2024 96,850 0 96,850 96.85 0.00 0 0.00 96,850 96.85 2026 2025 96,850 0 96,850 106.54 0.00 0 0.00 96,850 106.54 DIST TOTAL 290,550 76,526 367,076 300.24 67.94 0 0.00 367,076 368.18 FR21PEN FEE - BOONE TRAIL EMERGENCY LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2023 2023 0 13,216 13,216 0.00 1.32 0 0.00 13,216 1.32 DIST TOTAL 0 13,216 13,216 0.00 1.32 0 0.00 13,216 1.32 FR22ADVLTAX - DUNN/AVERASBORO FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 514,632 9,807 524,439 566.10 10.79 0 0.00 524,439 576.89 DIST TOTAL 514,632 9,807 524,439 566.10 10.79 0 0.00 524,439 576.89 FR22PEN FEE - DUNN/AVERASBORO FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 500 500 0.00 0.06 0 0.00 500 0.06 DIST TOTAL 0 500 500 0.00 0.06 0 0.00 500 0.06 FR24ADVLTAX - BENHAVEN FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2021 2021 0 0 0 0.00 0.00 0 0.00 0 0.00 2022 2022 0 0 0 0.00 0.00 0 0.00 0 0.00 2023 2023 0 0 0 0.00 0.00 0 0.00 0 0.00 2024 2024 0 2,500 2,500 0.00 3.00 0 0.00 2,500 3.00 2025 2025 0 2,500 2,500 0.00 3.00 0 0.00 2,500 3.00 DIST TOTAL 0 5,000 5,000 0.00 6.00 0 0.00 5,000 6.00 FR30ADVLTAX - NORTHWEST HARNETT TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 10,822 10,822 0.00 8.66 0 0.00 10,822 8.66 DIST TOTAL 0 10,822 10,822 0.00 8.66 0 0.00 10,822 8.66 FR40ADVLTAX - ANGIER/BLACK RIVER FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2022 2022 0 0 0 273.02 0.00 0 0.00 0 273.02HCBOC 051826 Pg. 509 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County 2023 2023 364,034 0 364,034 273.03 0.00 0 0.00 364,034 273.03 2024 2024 364,034 0 364,034 309.43 0.00 0 0.00 364,034 309.43 2025 2025 364,034 9,920 373,954 309.43 8.43 0 0.00 373,954 317.86 DIST TOTAL 1,092,102 9,920 1,102,022 1,164.91 8.43 0 0.00 1,102,022 1,173.34 FR60ADVLTAX - BUIES CREEK FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2022 2022 0 0 0 46.10 0.00 0 0.00 0 46.10 2023 2023 157,933 0 157,933 157.94 0.00 0 0.00 157,933 157.94 2024 2024 178,656 0 178,656 178.66 0.00 0 0.00 178,656 178.66 2025 2025 178,656 6,960 185,616 184.05 38.66 0 0.00 185,616 222.71 2026 2022 0 0 0 0.00 0.00 0 0.00 0 0.00 DIST TOTAL 515,245 6,960 522,205 566.75 38.66 0 0.00 522,205 605.41 FR60PEN FEE - BUIES CREEK FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2026 2023 0 0 0 0.00 0.00 0 0.00 0 0.00 2026 2024 0 0 0 0.00 0.00 0 0.00 0 0.00 2026 2025 0 0 0 0.00 0.00 0 0.00 0 0.00 DIST TOTAL 0 0 0 0.00 0.00 0 0.00 0 0.00 FR80ADVLTAX - DUKE FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 20,663 20,663 0.00 21.70 0 0.00 20,663 21.70 DIST TOTAL 0 20,663 20,663 0.00 21.70 0 0.00 20,663 21.70 FR80PEN FEE - DUKE FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 20,663 20,663 0.00 2.17 0 0.00 20,663 2.17 DIST TOTAL 0 20,663 20,663 0.00 2.17 0 0.00 20,663 2.17 FR93ADVLTAX - SUMMERVILLE-BUNNLEVEL FIRE TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 33,600 33,600 0.00 36.96 0 0.00 33,600 36.96 DIST TOTAL 0 33,600 33,600 0.00 36.96 0 0.00 33,600 36.96 FR93PEN FEE - SUMMERVILLE-BUNNLEVEL FIRE LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 33,600 33,600 0.00 3.70 0 0.00 33,600 3.70 DIST TOTAL 0 33,600 33,600 0.00 3.70 0 0.00 33,600 3.70 SC20ADVLTAX - AVERASBORO SCHOOL TAX TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 514,632 9,807 524,439 102.93 1.96 0 0.00 524,439 104.89 DIST TOTAL 514,632 9,807 524,439 102.93 1.96 0 0.00 524,439 104.89 HCBOC 051826 Pg. 510 RUN DATE: 5/11/2026 12:45 PM RELEASES REPORT Harnett County SC20PEN FEE - AVERASBORO SCHOOL LATE LIST PENALTY TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2025 2025 0 500 500 0.00 0.01 0 0.00 500 0.01 DIST TOTAL 0 500 500 0.00 0.01 0 0.00 500 0.01 GRAND TOTALS:5,854,322 964,609 6,818,931 22,161.82 2,544.61 0 47.18 6,818,931 24,753.61 HCBOC 051826 Pg. 511