BK: CRP V-42 PG: RECORDED: 187-195 11-01-2023 02:37:07 PM BY:. JANAS SMITH ASSISTANT  2023006927 MACON COUNTY, NC TODD RABY REGISTER OF DEEDS  NCFEESO.00  MACON COUNTY BOARD OF COMMISSIONERS  JUNE 19, 2023  CONTINUED SESSION MINUTES  Chairman Higdon called the meeting back to order at 6:00 p.m. and welcomed all in attendance. All Board Members, County Manager Derek Roland, Deputy Clerk Tammy Keezer, and Finance Director Lori Carpenter were present, as were a number of county employees, media, and citizens. County Attorney Eric ADMINISTRATION OF OATH OF OFFICE FOR DEPUTY CLERK TAMMY KEEZER - Macon County Clerk of Superior Court Shawn Lamb accompanied by County Manager Derek Roland who held the Bible, administered the oath of office to Ms. Keezer, a copy of which is in the office of the Clerk to the Board. At 6:04 p.m. Chairman Higdon requested a five-minute break stating the meeting would reconvene in Courtroom A on the fourth floor of the Macon County Courthouse. Chairman Higdon reconvened the meeting at 6:08 p.m. DISCUSSION AND CONSIDERATION OF RECOMMENDED FISCAL YEAR 2023-24 BUDGET - Chairman Higdon gave an overview of the discussion from the June 13, 2023, regular meeting including that a motion was made to approve the proposed budget and failed with a vote of 3-2 with Commissioner Young, Commissioner Shields, and Commissioner Higdon voting in favor of the motion, and Commissioner Antoine and Commissioner Shearl voting in opposition of the motion. Commissioner Antoine read a statement which included that the last meeting was not the finalization of the budget and that nothing is set in stone until passed by a majority vote. In his statement, Commissioner Antoine said he is in favor of the proposed four-and-a-halr percent increase for the employees. He mentioned the growth rate which will help but will also require more services as people move here. Commissioner Antoine said there are pros and cons to having the lowest tax rate in the state, mentioned maintenance needs, and said he would like to add covering the pool to make it available to the Franklin F.A.S.T. swim team, Franklin High School swim team, and the community year around. Commissioner Shearl made a motion to approve the budget with the  Ridenour was not present.  Minutes 06.19.23 Page 1 of3    exception of a few items. He requested to remove funding for the Molar Roller, the Highlands School soccer field, the Animal Control truck and dog box, the Animal Control Officer position, and the proposed fee increases at the Macon County Landfill and Highlands Transfer Station. Commissioner Shearl requested the addition of $100,000 for grading at Zachary Park for practice fields, $165,377 for Phase II and Phase III for the Highlands School project, and $200,000 for a body scanner at the jail. He also stated that the employee raises will be for Fiscal Year 2023-24 and should be non-recurring. Commissioner Shearl proposed decreasing the millage rate as the revenue source to balance expenses. Mr. Roland explained that the majority of these additions are capital items and the millage rate is used to cover operating expenses rather than capital expenses. Commissioner Shearl proposed a millage rate of.2604. Ms. Carpenter asked for clarification about the Cost of Living Adjustment (COLA) and the Step increases in regard to Commissioner Shearl's use of the term "recurring" and explained how the COLA and Step work. She clarified that we will consider both at the next budget cycle again and decide whether a COLA and Step will be given and not take them away. After a short discussion about how the private sector and public sector differ in regard to pay increases, Commissioner Shearl said he wants to see a pay scale with a merit system. Ms. Carpenter shared the new calculations based on Commissioner Shearl's motion request as a reduction in the contingency fund in the amount of $286,717,removing the Highlands soccer field in the amount of $873,658, removing the Molar Roller in the amount of $869,983, removing the Animal Control truck and box in the amount of $61, 859, removing the Animal Control Officer salary and fringe benefits in the amountof$56,644, adding the design, development, and construction document portion of the Highlands Pre-K for the Highlands Middle School addition project in the amount of $165,377, the addition of $200,000 for the body scanner for the jail, and the addition of $100,000 for Zachary Park improvements resulting in a new budget of $62,883,494. She indicated the revenue reductions would include Medicaid Cost Settlement in the amount of $566,378 for the Moler Roller and a tax rate of.2612 cents. After additional discussion, Commissioner Young asked for procedural order for a motion on the floor. Commissioner Antoine seconded the motion made by Commissioner Shearl. Commissioner Shearl began talking about solid waste and said he believes we can save the taxpayers money by sending garbage to Homer, Georgia. Commissioner Young said he would like to see the Molar Roller in the budget and that is his division on the motion. Chairman Higdon called for at vote. The vote was 3-2 with Commissioner Antoine, Commissioner Shields, and Commissioner Young voting in opposition to the motion and Commissioner Shearl and Commissioner Higdon voting in favor of the motion. Commissioner Shields made a motion, seconded by Commissioner Young, to adopt the proposed budget as presented on June 13, 2023. The vote was 3-2 with Commissioner Shearl, Commissioner Higdon, and Commissioner Antoine voting in opposition to the motion. Discussion continued regarding various budget items and thoughts among board members. Mr.  Minutes 06.19.23 Page 2 of3    Roland inquired if the issue was about getting the overall budget number down, and if sO, would the board consider a reduction in investment earnings as we are talking mostly about capital and that is a capital source of revenue. He said the tax rate is what is the most consistent source of revenue and that is critical to the operation of this organization. After additional discussion, Ms. Carpenter clarified if she was to recalculate and put the Molar Roller back in the budget. After consensus from the board members, Ms. Carpenter recalculated the changes as $64,566,978 original proposed budget minus the Animal Control Officer position in the amount of $56,644, the Animal Control truck and box in the amount of $61,859, and the Highlands soccer field in the amount of $873,658, reducing contingency in the amount of $285,657, adding the design, development, and construction document portion of the Highlands Pre-K addition of thei Highlands Middle School in the amount of $165,377, a full body scanner in the amount of $200,000, and Zachary Park improvements in the amount of $100,000 for a net reduction of $812,441 making the new budget $63,754,537. She said if the board wanted to lower the tax rate it would now be .2636 cents. Commissioner Young made a motion, seconded by Commissioner Shields, to approve a revenue-neutral budget at the tax rate with growth of 27 cents and reduce investment earnings by $812,441 with a bottom-line budget of 963,754,537. Commissioner Young reminded the board that we are the lowest tax rate in North Carolina and asked members to please not lose sight of that. Commissioner Shields said we are looking at getting a grant for Franklin High School and if we lower the tax rate then that is going to be looked at negatively and will look like Macon County has the ability to pay. The vote was 4-1 with Commissioner Higdon, Commissioner Shields, Commissioner Young, and Commissioner Antoine voting in favor of the motion and Commissioner Shearl voting in opposition of the motion. Ms. Carpenter said she will modify the budget  ordinance [Attachment 1).  REPORT FROM THE BROADBAND COMMITTEE - Removed.  ADJOURN: With no other business, at 7:21 p.m., upon a motion from Commissioner Shields, seconded by Commissioner Shearl, the board voted  unanimously to adjourn.  Derek Roland  "Paul Board Chair  Ex Officio Clerk to the Board  Rf  Minutes 06.19.23 Page 3 of3    I  Atachment  MACON COUNTY, NORTH CAROLINA BUDGET ORDINANCE Fiscal' Year: 2023-2024  BEI IT ORDAINEDI byt the! Boardo of Commissioners ofMacon County, North Carolina:  SECTION1 1. Thef following amounts are! hereby appropriatedi int the GeneralF Fund fort thec operation ofthe county govemment: andi its activities fort thef fiscaly yeart beginning. July1 1,2023, ande ending. June: 30, 2024, ina accordance with thec chartofaccounts heretofore  establishedf fort this county: Goveming Board Administration Finance Tax Supervision Mapping TaxA Assessment Legal Human Resources Board ofE Elections Register ofD Deeds Information" Technology Garage Buildings & Grounds Sheriff Crime Prevention Support & Professional Regulations NC Forest Service Contract Investigations School Resource Officers Detention Center Permitting, Planning, and Development Emergency! Medical Service Emergency Management Services E911 Addressing Firel Task Force Animal Control Airport Economic! Development Cowee School Transits Services Soil Conservation Cooperative Extension Health Department Social Services Mental Health/Handicapped Juvenile Crime Prevention Council Veterans Services Senior Services Library Services Recreation Education Transfers toc other funds Special Appropriations Non-Departmental Total Appropriations  $ 216,630 564,969 746,938 786,771 211,032 535,359 130,000 388,254 330,092 365,993 2,565,700 434,695 2,433,097 518,187 2,252,802 2,022,221 90,820 1,093,828 974,072 3,215,965 742,552 4,920,111 1,829,557 175,690 324,075 391,750 33,650 95,036 38,375 1,764,133 190,631 300,994 6,682,889 6,111,755 168,993 146,382 159,714 978,958 1,101,860 2,097,181 11,383,028 2,453,531 171,000 1.615.267 63,754,537  Pageiof6    SECTION2. Itis estimated thatt thef following revenues willl bea availablei int the General Fund fort thef fiscal yeart beginning. July1,2023,a and  ending. June 30,: 2024: Tax Collections Gross Receipts Tax Local Option Sales Tax Paymentsi ink Lieu of Taxes Service Fees Health Programs JCPC Grants Social Services Revenues Transit Services Grants & Fees Veterans Affairs Senior Services Revenues &F Fees Recreation! Fees Interest Eamings Rentals ABCI Funds Miscellaneous! Income Fund Balance Appropriated Grants Transfers1 from otherf funds Total Estimated! Revenues  $ 34,864,836 42,000 14,133,859 418,000 3,890,372 3,066,395 113,126 4,089,859 1,337,055 2,200 387,070 53,000 987,559 63,000 17,000 135,874 153,332 63,754,537  SECTION3. Thel following amounts are herebya appropriated int the! Debt Service Fundt for thep payment of principal andi interest ont the outstanding: and anticipated debto oft thec countya andt the fees relatingt thereto fort thef fiscaly yeark beginning July 1,2 2023, ande ending. June 30,  2024:  Macon Middle School Renovations (2021LOBS) 2008 Schooll Issue 2010 lotlal Valley School QZAB- -N Nantahala South? Macon! Elementary Addition Little Tennessee! Sewer Project UnionA AcademylHighlandsi QZAB FiscalA Agency Fees Debts service reserve Total Appropriations ande ending, June 30, 2024:  $ 790,625 1,095,200 935,127 133,755 239,700 114,000 199,058 3,000 2,716,259 $ 6,226,724  SECTION 4. Itis estimated that thef following revenues will bea available! int the! Debt Service Fund fort thef fiscal year beginning July1 1,2023,  Transfert from General Fund Transferf from Schools Capital Reserve Fund Subsidy Refunds Town ofF Franklin Lottery Fundi balance appropriated Total Estimated Revenues ande ending. June 30, 2024:  2,077,634 3,650,260 163,034 35,796 300,000 6,226,724  SECTION 5. Thef fallowing amounts are hereby: appropriatedi int the Schools Capital Reservel Fund! forthef fiscaly yeark beginning. July1 1, 2023,  Transfer tol Debt Service Fund Total Appropriations  $ 3.650.260 3,650,260  Page 2of6    SECTION6. Itise estimated thatt thet followingr revenues willl bea available! int the Schools Capital Reserve Fund for thet fiscal yeark beginning  July1 1, 2023, ande ending. June 30, 2024: Local Option Sales" Tax Interest Eamings Total Estimated! Revenues  $ 3,575,260 75,000 3,650,260  SECTION7. Thef following amounts arel hereby appropriatedi int thel Fire District Tax Fundt fort thef fiscaly yeart beginning. July 1,2 2023, and  ending. June: 30, 2024: Franklin Clarks Chapel Otto Cullasaja West! Macon Scaly Mountain Bumingtownlolla Cowee Nantahala Highlands Mountain' Valley Total Appropriations  $ 1,247,456 371,016 528,465 353,303 339,793 161,532 276,525 357,048 245,549 1,118,729 144.436 $ 5,143,852  SECTION8. Thef followingt taxr rates, based upont thev various estimated collection rates, arel hereby leviedf fort the Fire Taxl Districts fort the fiscaly year beginning. July1 1,2023, ande ending. June 30, 2024. Rates arey per $100 ofa assessedv valuation oft taxablep property.  Fire[ District Franklin Clarks Chapel Otto Cullasaja West Macon Scaly Mountain Burningtownlota Cowee Nantahala Highlands Mountain' Valley Prior Years Taxes Total Estimated: Revenues 2023, ande ending. June 30, 2024: 911 Program TotalAppropriations  Tax Rate  Estimated Estimated Valuation Collection Rate. Lew  0.0524 2,342,761,086 0.0538 678,718,987 0,0690 758,727,770 0.0480 726,451,920 0.0487 680,790,718 0,0418 378,307,300 0.0782 347,772,302 0,0780 445,879,824 0.0487 496,550,945 0.0191 5,827,004,070 0.0839 170,141,485  98.44% $1,208,456 98.32% 359,016 98.27% 514,465 98.74% 344,303 99.17% 328,793 99.62% 157,532 98.37% 267,525 98.35% 342,048 97.82% 236,549 99.62% 1,108,729 98.38% 140,436 136,000 $5,143,852  SECTION9. Thet following amounts arel hereby appropriated int the Emergency 911 Surcharge Fundt fort thef fiscaly year! beginning.July1,  $ 864.679 $ 864,679  SECTION 10, Itis estimated that thef following revenues willl be available in. the Emergency 911 Surcharge Fund! fort thet fiscaly year  beginning July 1,2 2023, ande ending. June: 30, 2024: 911 Revenues Interest Eamings Fund! balance appropriated Total Estimated! Revenues  $ 568,103 6,000 290,576 $ 864,679  Page3of6    SECTION 11. The followinga amounts are! herebya appropriatedi int the Solid WasteF Fundt fort thef fiscaly year beginning. July 1,2023, and  ending. June. 30, 2024: Administration Convenience Centers Landfill Operations Highlands Transfer Station Operations Recycling Solid Waste Processing Debt Service Transfers to Closure/Post-ciosurel Reserve TotalA Appropriations  $ 697,811 1,289,919 1,429,006 560,488 894,461 538,877 1,095,129 452.459 $ 6,958,150  SECTION 12. Itis estimated that thet following revenues willl be availablei int the Solid Wastel Fund fort thef fiscal year beginning. July 1,2 2023, ande ending  June 30, 2024:  Landfill Fees Tipping Fees Recycling Sales State Revenues OtherF Revenues Fund Balance Appropriated Total Estimated Revenues  $ 3,000,000 1,982,750 300,000 132,400 63,000 1.480.000 $ 6,958,150  SECTION 13. The following: amounti is appropriatedi int the Old Sites ClosurelPost-Closurel Fundi fort thef fiscaly year beginning July 1, 2023, and ending  June 30, 2024:  Post-Closure Expenditures Total Appropriations 2023, ande ending. June: 30, 2024:  $ $  71,359 71,359  SECTION 14. Itis estimated thatt thef following revenue willb bea available int the Old Sites Closure/Post-Closure Fundt fort thef fiscal year beginning July 1,  Transfert from Solid Waste! Fund Total Estimated Revenues  s $  71,359 71,359  SECTION 15. The followinga amounts are appropriated int the Celll IClosure/PostClosure Reserve Fundf fort thet fiscaly yeark beginning. July1 1,2 2023, and  ending. June 30, 2024: Closure Reserve Post-Closure Reserve Remediation Reserve Total Appropriations 1,2023, ande ending. June 30, 2024:  $ 313,500 2,500 65.100. $ 381,100  SECTION 16. Itis estimated thatt thet following revenuey will be availablei int the CellIC Closure/Pos+-Closure Reserve Fund fort thef fiscal year beginning. July  Transferf from Solid Waste Fund Total Estimated Revenues  s 381.100 $ 381,100  Page 4of6    SECTION 17, Thei following amounti is appropriated int the Self-Insured. Health Insurance Fund fort thef fiscal year beginning. July1 1,2023, ande ending. June  30, 2024:  Insurance amsPemumAamatrnton Total Appropriations  5.092.412 5,092,412  SECTION 18, Itise estimated thatt thef following revenues willl be: available int the Self-Insured! Health Insurancel Fund fort thet fiscaly year beginning. July1 1,  2023, ande ending. June 30, 2024:  Contributions from Other Funds Cobra/Retirees Contributions Interest Earnings Transferf from General Fund Total Estimated! Revenues Transfert tos generalf fund 2023, ande ending. June 30, 2024:  $ 4,989,834 26,832 13,990 61,756 5,092,412  SECTION 19. Thet followinga amount is appropriated! int the Economic Dev. Reservel Fund (fund 20) forthef fiscal yeark beginning July 1,2023, ande ending SECTION: 20, Itise estimated thatt thef followingr revenuev will! be availablei int thet Economicl Dev. Reserve Fund (fund2 20) fort thef fiscal yeark beginning July1, SECTION21. The following amounti is appropriatedi int the Occupancy' Tax Fund (und2 28) fort thet fiscal year beginning. July 1, 2023, ande ending. June 30, SECTION: 22. Itise estimated that thef following revenue willl be availablei int the Occupancy" Tax Fund (fund 28) fort thef fiscal year beginning. July 1,2 2023, SECTION: 23. Thet following: amounti isa appropriated ini thel Representativel Payee Funds fort the fiscal year beginning. July 1, 2023, and ending. June 30,  June 30, 2024:  $ $  Interest/Fund balance appropriated  2024:  Occupancy Tax and ending. June: 30, 2024:  $ 2,372,266 $ 2,372,266  Occupancy" Tax Collections  2024:  Representative Payee Funds Expenditures Representative Payee Funds Revenues Fines and Forfeitures Expenditures Fines and Forfeitures Revenues Deed of Trust Expenditures Deed ofT Trust Revenues  $ 282,000 $ 282,000 $ 220,000 $ 220,000 $ 70,000  SECTION 24. Itise estimated thatt thef following revenue will bea availablei int the Representative! Payee Fundsf fort thef fiscal yeark beginning. July1 1,2023, and SECTION 25: The followinga amounti is appropriated int the Fines andF Forfeitures Fund fort thef fiscaly year beginning July1, 2023, ande ending. June 30, SECTION: 26. Itise estimated thatt thet following revenue will bea availablei int the Fines and Forfeitures! Fundi fort thef fiscaly yearb beginning. July 1, 2023, and SECTION: 27. Thet following amounti is appropnated in thel Deed ofTrust Fund fort thef fiscaly yeart beginning July 1, 2023, ande ending. June: 30, 2024: SECTION:28. Itise estimated thatt thef following revenuey will bea available int thel Deed of Trust Fundf fort thef fiscaly yeart beginning. July 1,2023, ande ending  ending. June 30, 2024:  2024:  ending. June 30, 2024:  June 30, 2024:  $  70,000  Page 5of6    SECTION:29. Thef following amounti is appropriated int the ReliefF Fundf fort thef fiscal yeark beginning July 1, 2023, ande ending. June: 30, 2024:  Relief Fund Expenditures Relief Fund Revenues  $  SECTION 30. Itis estimated that thef following revenuey willl bea available inl the! Relief Fund fort thef fiscal yeart beginning. July1 1,2023, ande ending. June 30, SECTION 31. The following amounti is appropriated int the American Rescue Plan Fund fort thef fiscal year beginning. July 1, 2023, and ending. June 30,  2024: 2024:  American Rescue Plan Expenditures American Rescue Plani Revenues  $ 6,964,996  SECTION: 32. Itis estimated thatt thef followingr revenuey willl be available Int theA American Rescue Plan Fundf fort thef fiscal year beginning. July1 1, 2023, and  ending. June: 30, 2024:  $ 6,964,996  SECTION3 33. The Bgardo of County Commissioners hereby! levies at tax att ther rate of27 cents per onehundred dollars ($100.00) valuation of property listed asc of. January1,2023, fort thep purpose ofn raisingr revenuei includedi in" "Tax Collections" int the General Fundi in Section 2oft this ordinance. This rate ofta taxi ist based upon ane estimated1 total valuation ofp propertyf fort the purpose oft taxation ofs $12,825,780,728, and ane estimated collection rate of SECTION 34. TheE Board ofC County Commissioners herebyl leviesa ap peru unita assessment feef fort thef fiscaly yeart beginning July1 1, 2023, ande ending. June The! Board of Commissioners authorizes the assessment: amount tot bep printedo ont the! Macon County Property Tax statement. The: assessmentis SECTION 35. The Board of Commissioners hereby! leviesa a charge of $66.00 per tonf forr non-residential tippingf fees ford demolition and commercial waste. Acharge of$10.00p per toni is leviedf for Materials Useful anda a charge of$35.00, per toni isl levied fort brush ands stumps. A charge of$12.50, pert ton SECTION 36. The County Manager and/or Finance Director are! hereby authorized tot transfer appropriations withina af fund as contained herein undert the  98.94% forr real/personal and 100% forr motor vehicles. 30, 2024, ons solid waste disposal based upont thef following schedule: Residential! HouseholdMobile Home Commercial Buildings authorized1 tob bec collectedi int thes same mannera asp propertyt tax. isleviedf fork Highlands transfer feet tol Macon County! Landfill.  $ $  108.00 108.00  followingo conditions: between revenuel linei items.  a) The Financel Directorr mayt transfer amounts between objects ofe expenditure withina a department or  b) The County Managerr may transfer amounts between departments. between funds unless formal actioni ist taken byt the Boardo of Commissioners.  c) The fundingf fora approved reclassifications may bet transferredi from the budgeted reserve with the approval oft the County Manager. d) Nor revenues may bei increased, nof funds may: bet transferred from the Contingency accounti int the General Fund, and: not transfers may! ber made SECTION37. The County Manageri is hereby authorized toa acceptg grantf fundingy whichl has been previously approvedf fora application byt thel Boardo of Commissioners, includinga any! localr matchi involved. The CountyN Manageri is authorized toe execute anyr resulting grant documents. Also, the County Manageri is authorizedt toe enteri into contracts fory purchases ofa apparatus, supplies, materials, or equipment: as describedin G.S. 143-129(a) upt to the limits statedt therein fori informal biddingy which arev within budgeted appropriations. The County Manageri is authorized toe enteri into routine service contractsi int ther normal course ofo county operations within budgeted appropriations. Change Orders for capital project contracts previously approved by the Boardo ofC Commissioners may! bea approved byt the County! Manager up1 tot thei informal bidding! limitsi referred to above, providedt thats sufficient funding isa available. Al contracts authorized! byt this ordinance are approved for signature! byt the Chairman oft the Board of County Commissioners, the County SECTION 38. Copies oft this Budget Ordinance shalll bef fumished tot the Clerk tot the Board of Commissioners andt to thel Budget Officer and Finance  Manager, andlort the Clerk tot theE Boardo of Commissioners: as appropriate. Directort to bek kepto ont fleb byt them fort their directioni inf thec disbursement offi funds.  Adoptedt this 19tho day ofJ June: 2023. Dek PaulH Hgch Chairman, Board of Commissioners  /L  EA Derek Roland Clerkt tot the Board ofC Commissioners Page6of6  uE