LOWN On EST. 1872 ly MVI 1 V - Pen AGENDA for May 5, 2025 AGENDA Farmville Board of Commissioners May 5, 2025 5:30 pm A) Call to Order - Mayor Moore B) Invocation C) Pledge of Allegiance to the Flag D) Citizen Presentations E) Town Manager Comments F) Financial Report G) Changes/Additions/Deletions to Agenda H) Special Presentations 1. Proclamation Declaring May 11 - 17, 2025 as Home Fire Sprinkler Week - Mayor Moore I) Public Hearing 2. Proposed Renaming ofLibrary Drive J) Items For Consent 3. Approval of Minutes - April 7, 2025 (Regular Session) 4. Appointment of. Justin Oakes as Interim Town Manager Effective June 1, 2025 K) Items For Discussion or Decision 5. Community Organization Funding Requests For FY 2025/2026 Budget Presentation From Farmville Community Arts Council Presentation From Farmville Community Garden Presentation From Community Outreach Kitchen Presentation From Farmville Rescue and EMS Presentation From Farmville Senior Council Presentation From NC Stop Human Trafficking Presentation From Pitt County Council on Aging 6. Presentation on the Americans with Disabilities Act (ADA) - Steven Hardy-Braz 7. Consideration of Appointing the Commissioner and First Alternate Commissioner to represent the Town of Farmville on the NC Eastern Municipal Power Agency Board of Commissioners 8. Consideration of] Personnel Policy Amendment - Pay For Interim Assignments in a Higher Level Classification 9. Consideration of Personnel Policy Amendment - Career Development, Certification, and Educational Increases 10. Presentation of Town Manager's Recommended Budget for FY 2025/2026, Announcement of Budget Workshop Date, and Setting of Public Hearing Date L) Citizen Comments M) Adjournment N ) W Budget Report € Farmville, NC Account Summary EST. 1872 For Fiscal: 2024/2025 Period Ending: 04/30/2025 n L 9 e - Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity Unfavorable) Used Fund:: 10 General Fund Revenue 10-3100-1800 Tax Penalties & Interest 10,000.00 10,000.00 0.00 5,307.36 4,692.64 53.07 % 10-3202-3100 Vehicle Tag/Propertyl Late fees- VTS 20,000.00 20,000.00 0.00 17,876.17 -2,123.83 89.38 % 10-3210-1100 Ad Valorem Taxes 2010 0.00 0.00 0.00 416.09 416.09 0.009 % 10-3211-1100 Ad' Valorem Taxes 2011 0.00 0.00 0.00 416.09 416.09 0.00 % 10-3212-1100 Ady Valorem Taxes 2012 0.00 0.00 0.00 341.92 341.92 0.00% 10-3213-1100 Ad' Valorem Taxes 2013 0.00 0.00 0.00 353.43 353.43 0.00 % 10-3217-1100 Ad' Valorem Taxes- 2017 0.00 0.00 0.00 269.94 269.94 0.00 % 10-3219-1100 Ad' Valorem taxes- 2019 0.00 0.00 0.00 212.75 212.75 0.00 % 10-3219-1102 VTS Vehicle taxes- 2019 0.00 0.00 0.00 56.64 56.64 0.00 % 10-3220-1100 Ad' Valorem taxes- 2020 0.00 0.00 0.00 303.55 303.55 0.00 % 10-3221-1100 Ady Valorem Taxes- 2021 4,000.00 4,000.00 0.00 349.69 3,650.31 8.74% 10-3221-1102 VTS Vehicle Taxes- 2021 500.00 500.00 0.00 112.05 -387.95 22.41 % 10-3222-1100 Ad' Valorem Taxes- 2022 8,000.00 8,000.00 0.00 3,936.88 4,063.12 49.21% 10-3222-1102 VTS Vehicle Taxes- 2022 1,000.00 1,000.00 0.00 135.76 -864.24 13.58 % 10-3223-1100 Ad Valorem Taxes- 2023 25,000.00 25,000.00 0.00 3,069.23 -21,930.77 12.28 % 10-3223-1102 VTS Vehicle Taxes- 2023 100,000.00 100,000.00 0.00 82,688.50 17,311.50 82.69 % 10-3224-1100 Ad' Valorem Taxes- 2024 2,418,040.00 2,418,040.00 0.00 2,389,607.04 28,432.96 98.82 % 10-3224-1102 VTS Vehicle Taxes- 2024 210,355.00 210,355.00 0.00 88,935.25 -121,419.75 42.28 % 10-3228-4000 Golf Cart Registration Fees 300.00 300.00 0.00 150.00 -150.00 50.00 % 10-3229-4001 Sale OfTags And' Titles DMV 80,000.00 80,000.00 9,520.79 67,909.30 -12,090.70 84.89 % 10-3229-4002 DMV- Sale Of Merchandise 500.00 500.00 65.00 305.00 -195.00 61.00 % 10-3230-3102 Local Govt. Sales Tax 1,580,000.00 1,580,000.00 118,405.26 1,026,289.12 -553,710.88 64.96 % 10-3231-3300 Solid Waste Disposal Tax 3,600.00 3,600.00 0.00 1,754.56 1,845.44 48.74 % 10-3235-3301 Fire Services Pitt County Tax 96,690.00 96,690.00 2,926.17 116,316.00 19,626.00 120.30 % 10-3235-3302 Fire Calls -County Funds 11,300.00 11,300.00 0.00 5,550.00 -5,750.00 49.12% 10-3311-3103 Payments In Lieu Of Taxes 20,000.00 20,000.00 0.00 22,731.00 2,731.00 113.66 % 10-3315-2315 American Rescue Plan Library Aid 0.00 164.00 0.00 164.00 0.00 100.00 % 10-3316-3303 Powell Bill Distribution 160,000.00 160,000.00 0.00 176,766.13 16,766.13 110.48 % 10-3322-3104 Wine And BeerTax 20,000.00 20,000.00 0.00 0.00 20,000.00 0.00 % 10-3323-4003 Parking Tickets 200.00 200.00 0.00 75.00 -125.00 37.50 % 10-3323-4004 Police- False Alarm Fines 500.00 500.00 0.00 50.00 -450.00 10.00 % 10-3323-4005 Police Services- Solar Farm 6,500.00 6,500.00 0.00 0.00 -6,500.00 0.00 % 10-3323-8032 CourtAnd Arrest Fees 12,000.00 12,000.00 405.44 4,889.88 -7,110.12 40.75 % 10-3324-3105 Utilities Franchise Tax 400,000.00 400,000.00 0.00 201,117.88 -198,882.12 50.28 % 10-3325-4004 DMV-I Notary Fees 17,500.00 17,500.00 2,113.00 16,846.00 654.00 96.26 % 10-3343-7000 Building Permits 16,000.00 16,000.00 2,890.00 16,440.00 440.00 102.75 % 10-3343-7500 Food Truck Permits 300.00 300.00 0.00 630.00 330.00 210.00% 10-3343-8060 Homeowners Recovery Fund 100.00 100.00 0.00 -90.00 -190.00 90.00 % 10-3345-4004 Planning & Zoning fees 2,500.00 2,500.00 75.00 1,417.77 -1,082.23 56.71% 10-3345-4005 Plumbing Permits 3,500.00 3,500.00 0.00 927.60 -2,572.40 26.50 % 10-3345-4006 Electrical Permits 16,000.00 16,000.00 1,050.00 10,324.08 -5,675.92 64.53% 10-3345-4007 Minimum Housing Insp. Fee 1,200.00 1,200.00 0.00 10.00 -1,190.00 0.83 % 10-3345-4008 Fire Inspection Fees 1,000.00 1,000.00 0.00 190.00 -810.00 19.00% 10-3413-4009 A/R Penalties Interest 13,000.00 13,000.00 0.00 9,474.58 -3,525.42 72.88 % 10-3424-4010 CemeteryServicer Fees 35,000.00 35,000.00 1,100.00 23,150.00 11,850.00 66.14% 10-3431-3304 Controlled Subst State Rev 0.00 0.00 0.00 2.42 2.42 0.00 % 10-3431-4011 Animal ShelterFees & Fines 100.00 100.00 0.00 0.00 100.00 0.009 % 10-3452-3307 State Grant- Fire Dept. 39,950.00 39,950.00 0.00 37,887.99 -2,062.01 94.84 % 10-3452-4013 Garbage Collection Fees 698,000.00 698,000.00 57,485.63 566,311.19 -131,688.81 81.139 % 10-3530-8044 Industrial Park Land-Lease Payments 1,187.00 1,187.00 0.00 1,186.77 -0.23 99.98 % 4/29/2025 12:22:32 PM Page 1 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-3550-3308 Sro Officer Reimbure.- Pitt Co Schoo.. 180,000.00 180,000.00 21,846.08 155,568.83 -24,431.17 86.43.% 10-3611-3309 State-Aid Library Grant 4,407.00 4,407.00 344.00 3,555.00 -852.00 80.67 % 10-3611-8200 Library Fees/ Fines 5,400.00 5,400.00 374.75 5,036.94 -363.06 93.28 % 10-3611-8201 Library Cash Donations 100.00 100.00 0.00 2,000.00 1,900.00 2,000.00 % 10-3611-8203 Library- Room Rental Fees 2,000.00 2,000.00 0.00 1,050.00 -950.00 52.50% 10-3611-8400 Library Contr Pitt County 10,000.00 10,000.00 0.00 10,000.00 0.00 100.00 % 10-3611-9012 Transfer From LibraryTrust 0.00 72,350.00 0.00 50,050.00 22,300.00 69.18 % 10-3612-4015 Community Center Use Fees 7,000.00 7,000.00 400.00 4,420.00 -2,580.00 63.14 % 10-3612-4016 Recreation- Park Rentals 500.00 500.00 55.00 815.00 315.00 163.00 % 10-3612-8100 Recreation- Gate/Facility Fees 500.00 500.00 0.00 0.00 -500.00 0.00 % 10-3612-8101 Recreation- Special Events 2,500.00 2,500.00 1,050.00 1,050.00 -1,450.00 42.00 % 10-3612-8103 Recreation- Concessions 1,000.00 1,000.00 0.00 287.00 -713.00 28.70 % 10-3612-8104 Recreation- League Player Fees 49,200.00 49,200.00 620.00 43,159.50 6,040.50 87.729 % 10-3612-8105 Recreation- Program/Camp Fees 17,500.00 17,500.00 0.00 0.00 -17,500.00 0.00 % 10-3612-8111 Recreation-Sponsorahps 10,000.00 10,000.00 0.00 2,560.00 7,440.00 25.60 % 10-3612-8195 Recreation- Miscellaneous 1,500.00 11,000.00 3,800.00 10,230.96 -769.04 93.01 % 10-3614-8033 NCLM Safety Grant 5,000.00 5,000.00 0.00 0.00 5,000.00 0.00% 10-3614-8034 NCLM- Police Body Armor Grant 0.00 0.00 750.00 750.00 750.00 0.00 % 10-3615-8033 System Betterment Grant- Electricit.. 5,000.00 5,000.00 0.00 5,000.00 0.00 100.00% 10-3615-8034 Smart Communities Grant- Electricit... 5,000.00 5,000.00 0.00 0.00 5,000.00 0.00 % 10-3616-8036 Municipal Support Grant-Pitt Count... 5,000.00 5,000.00 0.00 0.00 5,000.00 0.009 % 10-3616-8037 Municipal Grant- G'ville ENC Alliance 10,000.00 10,000.00 0.00 0.00 -10,000.00 0.00 % 10-3830-8015 Insurance Settlement 0.00 0.00 0.00 250.00 250.00 0.00 % 10-3831-8500 Interest Earned 35,000.00 35,000.00 35.29 6,768.23 -28,231.77 19.34 % 10-3831-8513 Interest Earned Capital Reserv 4,000.00 4,000.00 12.68 3,487.04 -512.96 87.18% 10-3831-8514 Interest Earned- BB&T Fire Truck A/C 3,000.00 3,000.00 12.49 3,354.09 354.09 111.80 % 10-3831-8531 Interest Earned Depreciation Reserv 0.00 0.00 0.35 95.49 95.49 0.009 % 10-3835-4017 Sale/Materials & Services 2,000.00 2,000.00 90.00 1,215.00 -785.00 60.75 % 10-3835-4018 Sale Of Baled Materials 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-3835-8010 Sale Of Fixed. Assets 10,000.00 10,000.00 0.00 30,356.32 20,356.32 303.56 % 10-3839-8095 Miscellaneous Income 3,000.00 3,000.00 11.01 4,368.98 1,368.98 145.63% 10-3839-8097 Misc. Income- Unapplied Credits 0.00 0.00 -1,250.00 -1,765.00 -1,765.00 0.00 % 10-3981-9016 Reimbursement for Services Water.. 595,474.00 595,474.00 0.00 0.00 595,474.00 0.009 % 10-3981-9017 Reimbursement for Services Sewer.. 503,423.00 503,423.00 0.00 0.00 -503,423.00 0.00 % 10-3981-9018 Reimbursement for Services Electr... 633,532.00 633,532.00 0.00 0.00 -633,532.00 0.00 % 10-3986-9000 Transfer In From Cemetery Perp Ca... 36,500.00 36,500.00 0.00 0.00 -36,500.00 0.009 % 10-3986-9001 Transfer in From Water Fund For St... 6,000.00 6,000.00 0.00 0.00 -6,000.00 0.00% 10-3986-9002 Transfer in From Electric Fund 319,243.00 319,243.00 0.00 0.00 -319,243.00 0.00 % 10-3986-9003 Transfer in From Electric- Pay LieuT.. 46,057.00 46,057.00 0.00 0.00 -46,057.00 0.00% 10-3987-9005 Transfer in From Water Fund 72,323.00 72,323.00 0.00 0.00 -72,323.00 0.00' % 10-3987-9006 Transfer in From Sewer Fund 6,000.00 6,000.00 0.00 0.00 6,000.00 0.009 % 10-3987-9007 Transfer in From Electric Fund 45,000.00 45,000.00 0.00 0.00 -45,000.00 0.00' % 10-3991-9900 Appropriated! Fund Balance 0.00 5,988.00 0.00 0.00 -5,988.00 0.009 % 10-3991-9901 Powell Bill Fund Balance 176,500.00 176,500.00 0.00 0.00 -176,500.00 0.009 % Revenue Total: 8,853,481.00 8,941,483.00 224,187.94 5,246,827.99 3,694,655.01 58.68% Expense Department: 4110 Legislative 10-4110-1210 Salaries Staff/Elected Officials 44,360.00 44,360.00 2,159.68 33,451.74 10,908.26 75.41% 10-4110-1810 FICA 3,400.00 3,400.00 164.26 2,549.46 850.54 74.98 % 10-4110-1820 Retirement 3,600.00 3,600.00 294.80 3,239.99 360.01 90.009 % 10-4110-1830 Groupl Insurance 3,400.00 3,400.00 254.52 2,545.30 854.70 74.86 % 10-4110-1870 401KF Retirement Contribution 765.00 765.00 59.40 652.84 112.16 85.349 % 10-4110-1891 Special Employee Programs 3,200.00 3,200.00 0.00 4,636.22 -1,436.22 144.88 % 10-4110-1920 Professional Services 18,000.00 18,000.00 400.00 11,130.26 6,869.74 61.839 % 10-4110-1930 Taxes 6,000.00 6,000.00 0.00 5,124.57 875.43 85.41 % 10-4110-2600 Departmental Supplies 8,000.00 8,000.00 0.00 9,072.33 -1,072.33 113.40% 10-4110-3110 Travel/Staff Development 1,000.00 1,000.00 0.00 247.58 752.42 24.76 % 10-4110-3210 Telephone & Postage 2,000.00 2,000.00 44.56 813.00 1,187.00 40.65% 4/29/2025 12:22:32 PM Page 2 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4110-3300 Utilities 13,000.00 13,000.00 0.00 8,983.73 4,016.27 69.11 % 10-4110-3520 Equipment Maintenance and Repair 1,000.00 1,000.00 89.37 918.42 81.58 91.84 % 10-4110-3700 Advertising 600.00 600.00 0.00 954.77 -354.77 159.13 % 10-4110-4300 Rent- Police Substation 3,600.00 3,600.00 0.00 2,710.00 890.00 75.28 % 10-4110-4500 Insurance And Bonds 42,000.00 42,000.00 0.00 42,834.43 -834.43 101.99 % 10-4110-4910 Dues And Subscriptions 7,000.00 7,000.00 0.00 751.00 6,249.00 10.73 % 10-4110-4911 Special Events 5,000.00 5,000.00 0.00 476.84 4,523.16 9.54 % 10-4110-4920 Bank/Investment Service Charges 7,500.00 7,500.00 639.23 6,412.10 1,087.90 85.49 % 10-4110-7610 Lease Debt- Principal 38,451.00 38,451.00 0.00 38,450.72 0.28 100.00 % 10-4110-7611 Lease Debt- Interest 1,568.00 1,568.00 0.00 1,567.18 0.82 99.95 % 10-4110-7612 Davis Enterprise/Grifin Lease 15,260.00 15,260.00 0.00 11,760.00 3,500.00 77.06 % 10-4110-9811 Duel To May Museum 25,700.00 25,700.00 0.00 0.00 25,700.00 0.00 % 10-4110-9851 Organization Contributions 45,830.00 45,830.00 0.00 45,830.00 0.00 100.00 % Department: 4110 Legislative Total: 300,234.00 300,234.00 4,105.82 235,112.48 65,121.52 78.31% Department: 4120 Administration 10-4120-1210 Salaries 213,570.00 213,570.00 17,582.22 192,637.53 20,932.47 90.20 % 10-4120-1270 Merit Pay 10,000.00 10,000.00 0.00 0.00 10,000.00 0.00 % 10-4120-1810 FICA 17,700.00 17,700.00 1,304.24 14,328.65 3,371.35 80.95 % 10-4120-1820 Retirement 30,000.00 30,000.00 2,400.00 25,287.94 4,712.06 84.29 % 10-4120-1830 Group Insurance 25,000.00 25,000.00 2,036.00 20,360.00 4,640.00 81.44% 10-4120-1840 1% State Unemployment Insurance 0.00 0.00 0.00 1,977.36 -1,977.36 0.00 % 10-4120-1870 401K Retirement Contribution 5,700.00 5,700.00 483.52 5,094.68 605.32 89.38 % 10-4120-1890 Wellness Program Expenses 500.00 500.00 0.00 607.44 -107.44 121.49 % 10-4120-1920 Professional Services 1,000.00 1,000.00 0.00 1,740.87 -740.87 174.099 % 10-4120-2600 Departmental Supplies 1,200.00 1,200.00 0.00 700.86 499.14 58.41 % 10-4120-3110 Travel & Staff Development 8,000.00 8,000.00 1,667.66 7,506.37 493.63 93.83 % 10-4120-3210 Telephone & Postage 3,000.00 3,000.00 202.71 1,827.60 1,172.40 60.92 % 10-4120-3520 Equipment Maintenance: and Repair 1,200.00 1,200.00 89.37 926.65 273.35 77.22 % 10-4120-3700 Advertising 300.00 300.00 0.00 225.00 75.00 75.00 % 10-4120-4400 Contracted: Services 8,000.00 8,000.00 3,762.92 3,762.92 4,237.08 47.04 % 10-4120-4403 CDL & Drug / Alcohol Testing 1,500.00 1,500.00 0.00 1,264.20 235.80 84.28 % 10-4120-4500 InsuranceAndi Bonds 1,200.00 1,200.00 0.00 625.00 575.00 52.08 % 10-4120-4910 Dues And Subscriptions 4,000.00 4,000.00 0.00 2,318.00 1,682.00 57.95 % 10-4120-5000 Capital Outlay Noncapitalized 2,300.00 2,300.00 0.00 0.00 2,300.00 0.00% Department: 4120 Administration' Total: 334,170.00 334,170.00 29,528.64 281,191.07 52,978.93 84.15% Department: 4130 Finance 10-4130-1210 Salaries 314,800.00 314,800.00 24,135.89 252,295.91 62,504.09 80.14 % 10-4130-1260 Part Time Wages 17,600.00 17,600.00 1,414.87 14,770.28 2,829.72 83.92 % 10-4130-1810 FICA 25,500.00 25,500.00 1,951.79 20,402.05 5,097.95 80.01 % 10-4130-1820 Retirement 39,900.00 39,900.00 3,294.60 33,838.49 6,061.51 84.81 % 10-4130-1830 Group Insurance 85,000.00 85,000.00 5,853.48 53,454.45 31,545.55 62.89 % 10-4130-1870 401KR Retirement Contribution 8,300.00 8,300.00 663.68 6,816.64 1,483.36 82.13 % 10-4130-1920 Professional Services 50,000.00 50,000.00 58.00 45,753.76 4,246.24 91.51 % 10-4130-2600 Departmental: Supplies 15,000.00 15,000.00 264.29 9,247.39 5,752.61 61.65 % 10-4130-2700 Purchase For Resale 500.00 500.00 0.00 210.70 289.30 42.14 % 10-4130-3110 Travel & Staff Development 5,000.00 5,000.00 1,666.66 6,586.09 -1,586.09 131.72% 10-4130-3210 Telephone & Postage 27,000.00 27,000.00 2,120.36 19,674.83 7,325.17 72.87 % 10-4130-3410 Printing 500.00 500.00 3,347.62 3,347.62 -2,847.62 669.52% 10-4130-3520 Equipment Maintenance and Repair 2,500.00 2,500.00 113.94 2,807.15 -307.15 112.29 % 10-4130-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00% 10-4130-4400 Contracted: Services 50,000.00 50,000.00 0.00 47,133.48 2,866.52 94.27 % 10-4130-4402 Credit Card Fees 60,000.00 60,000.00 4,779.42 45,165.33 14,834.67 75.289 % 10-4130-4500 Insurance. And Bonds 0.00 0.00 0.00 1,341.00 -1,341.00 0.00 % 10-4130-4910 Dues8 & Subscriptions 1,000.00 1,000.00 0.00 679.14 320.86 67.91% 10-4130-5000 Capital Outlay Noncapitalized 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-4130-8941 Bad Debt- Old AR Write-off 0.00 0.00 -429.50 662.69 -662.69 0.009 % Department: 4130 Finance Total: 704,100.00 704,100.00 49,235.10 564,187.00 139,913.00 80.13% 4/29/2025 12:22:32 PM Page 3 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used Department: 4210 Information' Technology 10-4210-1210 Salaries 79,065.00 79,065.00 6,218.69 68,912.99 10,152.01 87.16 % 10-4210-1810 FICA 6,048.00 6,048.00 463.00 5,144.54 903.46 85.06 % 10-4210-1820 Local Government Retirement 10,200.00 10,200.00 848.84 9,116.87 1,083.13 89.38 % 10-4210-1830 Group Insurance 13,500.00 13,500.00 1,018.00 10,180.00 3,320.00 75.41 % 10-4210-1870 401K Retirement Contribution 1,976.00 1,976.00 171.00 1,836.61 139.39 92.95 % 10-4210-2600 Departmental Supplies 3,000.00 3,000.00 41.23 312.91 2,687.09 10.43% 10-4210-3110 Travel/staff Development 600.00 600.00 0.00 0.00 600.00 0.00' % 10-4210-3210 Telephone & Postage 8,300.00 8,300.00 1,291.79 7,040.97 1,259.03 84.839 % 10-4210-3520 Equipment Maintenance: and Repair 50,000.00 50,000.00 2,438.87 18,428.72 31,571.28 36.86 % 10-4210-4910 Dues And Subscriptions 60,000.00 60,000.00 66.66 18,621.89 41,378.11 31.04 % 10-4210-5000 Capital Outlay Noncapitalized 36,000.00 36,000.00 2,651.25 17,299.46 18,700.54 48.05 % Department: 4210 Information' Technology' Total: 268,689.00 268,689.00 15,209.33 156,894.96 111,794.04 58.39% Department: 4310 Police 10-4310-1210 Salaries 1,326,000.00 1,326,000.00 93,158.60 1,053,391.12 272,608.88 79.44% 10-4310-1260 Part Time Wages 10,000.00 10,000.00 841.11 4,938.34 5,061.66 49.38 % 10-4310-1280 Separation Allowance 61,500.00 61,500.00 3,718.48 39,973.66 21,526.34 65.00 % 10-4310-1800 Law Enforcement Retire. 138,000.00 138,000.00 10,426.95 118,340.14 19,659.86 85.75 % 10-4310-1810 FICA 94,000.00 94,000.00 7,415.43 83,416.97 10,583.03 88.74 % 10-4310-1820 Retirement 26,000.00 26,000.00 3,252.87 33,340.12 -7,340.12 128.23 % 10-4310-1830 Group Insurance 325,000.00 325,000.00 27,380.82 266,536.63 58,463.37 82.01 % 10-4310-1870 401K Retirement Contribution 57,000.00 57,000.00 4,121.77 46,058.61 10,941.39 80.80 % 10-4310-1920 Professional Services 500.00 500.00 0.00 195.00 305.00 39.00 % 10-4310-2120 Uniforms 18,000.00 18,000.00 1,375.10 7,969.31 10,030.69 44.27 % 10-4310-2510 Automotive Supplies 60,000.00 60,000.00 2,191.90 30,868.65 29,131.35 51.459 % 10-4310-2600 Departmental Supplies 20,000.00 20,000.00 0.00 4,428.23 15,571.77 22.14% 10-4310-2610 Court/Jail Expenses 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00% 10-4310-3110 Travel & Staff Development 4,000.00 4,000.00 510.00 2,286.89 1,713.11 57.17% 10-4310-3210 Telephone & Postage 16,000.00 16,000.00 94.56 13,067.19 2,932.81 81.679 % 10-4310-3300 Utilities 5,000.00 5,000.00 0.00 4,404.46 595.54 88.09 % 10-4310-3410 Printing 1,200.00 1,200.00 0.00 0.00 1,200.00 0.00 % 10-4310-3520 Equipment Maintenance and Repair 30,000.00 30,000.00 0.00 15,945.14 14,054.86 53.15 % 10-4310-3530 Vehicles Maintenance and Repair 45,000.00 45,000.00 0.00 25,415.56 19,584.44 56.48 % 10-4310-3700 Advertising 1,500.00 1,500.00 0.00 0.00 1,500.00 0.00 % 10-4310-3810 Informant Funds 5,000.00 5,000.00 0.00 0.00 5,000.00 0.00% 10-4310-4400 Contracted Services 34,000.00 34,000.00 17.00 27,025.76 6,974.24 79.49 % 10-4310-4500 Insurance And Bonds 24,000.00 24,000.00 0.00 27,324.47 3,324.47 113.85 % 10-4310-4910 Dues And Subscriptions 1,500.00 1,500.00 0.00 600.00 900.00 40.00 % 10-4310-5000 Capital Outlay Noncapitalized 3,000.00 3,000.00 0.00 2,725.83 274.17 90.86 % 10-4310-5550 Capital Outlay- Equipment 50,000.00 50,000.00 0.00 0.00 50,000.00 0.00 % 10-4310-6901 EMS/PD Christmas Assistance Progr... 0.00 3,288.00 0.00 0.00 3,288.00 0.009 % Department: 4310 Police Total: 2,358,200.00 2,361,488.00 154,504.59 1,808,252.08 553,235.92 76.57% Department: 4320 Fire 10-4320-1260 Part' Time Wages 30,162.00 30,162.00 2,239.84 27,515.44 2,646.56 91.23 % 10-4320-1280 Expense Fees 49,000.00 49,000.00 0.00 23,790.00 25,210.00 48.55 % 10-4320-1810 FICA 3,066.00 3,066.00 171.34 2,104.97 961.03 68.66 % 10-4320-1820 Retirement 2,600.00 2,600.00 0.00 1,260.00 1,340.00 48.469 % 10-4320-1830 Group Insurance 8,400.00 8,400.00 0.00 8,382.58 17.42 99.79 % 10-4320-2120 Uniforms 35,000.00 28,352.00 0.00 21,638.30 6,713.70 76.329 % 10-4320-2510 Automobile! Supplies 6,000.00 6,000.00 203.92 3,986.12 2,013.88 66.44 % 10-4320-2600 DepartmentalSupplies 10,000.00 16,648.00 0.00 17,440.60 -792.60 104.76 % 10-4320-3110 Travel & Staff Develop. 6,000.00 6,000.00 0.00 3,945.88 2,054.12 65.76 % 10-4320-3210 Telephone & Postage 6,000.00 6,000.00 44.57 5,437.94 562.06 90.63 % 10-4320-3300 Utilities 10,000.00 10,000.00 750.38 10,836.38 -836.38 108.36 % 10-4320-3510 Building Maintenance 15,000.00 15,000.00 0.00 9,941.73 5,058.27 66.289 % 10-4320-3520 Equipment Maintenance and Repair 7,000.00 7,000.00 8.95 9,289.04 -2,289.04 132.70 % 10-4320-3530 Vehicle Maintenance: and Repair 8,000.00 30,548.00 0.00 31,741.57 1,193.57 103.91% 10-4320-3700 Advertising 100.00 100.00 0.00 0.00 100.00 0.00 % 4/29/2025 12:22:32 PM Page 4 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4320-3800 Radio Maintenance - (Pitt County) 4,900.00 4,288.00 0.00 119.97 4,168.03 2.80 % 10-4320-4390 Rental- Fire Station 0.00 0.00 0.00 22,546.97 22,546.97 0.00 % 10-4320-4400 Contracted Services 0.00 0.00 0.00 2,000.00 2,000.00 0.00 % 10-4320-4500 Insurance And Bonds 18,000.00 18,612.00 0.00 18,612.00 0.00 100.00 % 10-4320-4910 Dues And Subscriptions 4,667.00 4,667.00 0.00 4,293.76 373.24 92.00 % 10-4320-5000 Capital Outlay Noncapitalized 10,000.00 10,000.00 0.00 6,349.53 3,650.47 63.50 % 10-4320-5550 Capital Outlay Equipment 110,000.00 109,912.00 0.00 100,850.32 9,061.68 91.76 % 10-4320-5580 Capital Outlay-Building 53,858.00 53,858.00 0.00 0.00 53,858.00 0.00 % 10-4320-7600 Fire Truck Reserve 69,000.00 46,540.00 0.00 0.00 46,540.00 0.00% Department: 4320 Fire Total: 466,753.00 466,753.00 3,419.00 332,083.10 134,669.90 71.15% Department: 4350 Code Enforcement 10-4350-1210 Salaries 123,220.00 123,220.00 9,581.96 103,995.99 19,224.01 84.40 % 10-4350-1260 Part Time Wages 31,000.00 31,000.00 2,571.07 26,525.11 4,474.89 85.56 % 10-4350-1810 FICA 11,797.00 11,797.00 924.87 9,936.64 1,860.36 84.23 % 10-4350-1820 Local Government Retirement 15,895.00 15,895.00 1,307.96 14,047.99 1,847.01 88.38 % 10-4350-1830 Group Insurance 30,000.00 30,000.00 2,036.00 20,360.00 9,640.00 67.87 % 10-4350-1870 Retirement Cont.- 401(k) 3,388.00 3,388.00 263.48 2,829.88 558.12 83.53 % 10-4350-1920 Professional: Services 22,000.00 22,000.00 0.00 13,786.25 8,213.75 62.66 % 10-4350-2510 Automotive Supplies 2,000.00 2,000.00 0.00 900.00 1,100.00 45.00 % 10-4350-2600 Departmental Supplies 2,500.00 2,500.00 0.00 1,673.59 826.41 66.94 % 10-4350-3110 Travel/Staff Development 5,000.00 5,000.00 1,665.68 6,727.81 -1,727.81 134.56% 10-4350-3210 Telephone & Postage 2,000.00 2,000.00 54.16 1,033.44 966.56 51.67 % 10-4350-3410 Printing 500.00 500.00 0.00 0.00 500.00 0.00% 10-4350-3520 Equipment Maintenance and Repair 600.00 600.00 62.56 612.14 -12.14 102.02 % 10-4350-3700 Advertising 1,700.00 1,700.00 0.00 447.18 1,252.82 26.30 % 10-4350-4400 Contracted: Services 2,500.00 2,500.00 0.00 999.00 1,501.00 39.96 % 10-4350-4910 Dues And Subscriptions 1,500.00 1,500.00 0.00 307.50 1,192.50 20.509 % 10-4350-4931 Building Condemnations 15,000.00 15,000.00 0.00 4,200.00 10,800.00 28.00 % Department: 4350 Code Enforcement Total: 270,600.00 270,600.00 18,467.74 208,382.52 62,217.48 77.01% Department: 4510 Public Works 10-4510-1210 Salaries 464,156.00 464,156.00 37,740.00 442,549.82 21,606.18 95.35 % 10-4510-1260 Part Time Wages 30,000.00 30,000.00 0.00 17,248.42 12,751.58 57.49 % 10-4510-1810 FICA 36,119.00 36,119.00 2,885.55 35,158.87 960.13 97.34 % 10-4510-1820 Retirement 58,000.00 58,000.00 5,151.50 59,207.84 1,207.84 102.08 % 10-4510-1830 GroupInsurance 153,000.00 153,000.00 14,105.79 149,333.53 3,666.47 97.60% 10-4510-1870 401K Retirement Contribution 12,920.00 12,920.00 1,037.89 11,928.57 991.43 92.33 % 10-4510-1920 Professional Services 8,000.00 8,000.00 51.90 3,808.69 4,191.31 47.61 % 10-4510-2120 Uniforms 12,000.00 12,000.00 831.02 13,839.27 -1,839.27 115.33 % 10-4510-2510 Automotive Supplies 35,000.00 35,000.00 1,845.23 22,381.75 12,618.25 63.95 % 10-4510-2600 Departmental: Supplies 27,000.00 27,000.00 43.99 21,756.28 5,243.72 80.58 % 10-4510-3110 Travel & Staff Development 8,500.00 8,500.00 0.00 225.00 8,275.00 2.65% 10-4510-3210 Telephone & Postage 5,000.00 5,000.00 490.31 3,667.33 1,332.67 73.35 % 10-4510-3300 Utilities 35,000.00 35,000.00 133.28 29,768.36 5,231.64 85.05 % 10-4510-3510 Maintenance Repair Buildings 50,000.00 50,000.00 1,183.71 24,037.38 25,962.62 48.07 % 10-4510-3520 Equipment Maintenance and Repair 33,000.00 33,000.00 62.56 34,881.68 1,881.68 105.70% 10-4510-3530 Vehicles Maintenance: and Repair 33,000.00 33,000.00 746.00 27,633.14 5,366.86 83.74 % 10-4510-3535 Maint/Repair- Streets 59,858.00 59,858.00 0.00 0.00 59,858.00 0.00% 10-4510-3540 Maintenance: and Repair Cemeteri... 15,000.00 15,000.00 5,637.47 12,527.22 2,472.78 83.51 % 10-4510-3550 Storm Drainage Sysimprovement 73,859.00 89,859.00 0.00 15,987.08 73,871.92 17.79% 10-4510-3551 Appearance Commission 1,000.00 1,000.00 0.00 500.00 500.00 50.00 % 10-4510-3552 Town Plant/Beautfication 1,000.00 1,000.00 0.00 500.00 500.00 50.00 % 10-4510-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00' % 10-4510-4390 Rentals 15,000.00 0.00 0.00 0.00 0.00 0.009 % 10-4510-4400 Contracted Services 30,000.00 30,000.00 7,374.90 53,536.20 -23,536.20 178.45 % 10-4510-4401 Contracted Services- Solid Waste 680,000.00 680,000.00 54,448.79 492,061.50 187,938.50 72.36% 10-4510-4500 Insurance And Bonds 14,000.00 14,000.00 0.00 15,555.65 -1,555.65 111.11 % 10-4510-4910 DuesAndSubsciptions 500.00 500.00 0.00 9.24 490.76 1.85% 10-4510-4930 Safety 7,000.00 7,000.00 0.00 1,826.55 5,173.45 26.09 % 4/29/2025 12:22:32 PM Page 5 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4510-5000 Capital Outlay Noncapitalized 5,000.00 5,000.00 0.00 1,297.93 3,702.07 25.96 % 10-4510-5550 Capital Outlay Equipment 25,000.00 43,000.00 0.00 39,103.34 3,896.66 90.94 % 10-4510-5580 Capital Outlay- Building 150,000.00 147,000.00 0.00 76,500.00 70,500.00 52.04 % 10-4510-5590 Capital Outlay- Streets 17,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-4510-7610 Lease Debt- Principal 33,314.00 33,314.00 0.00 31,792.28 1,521.72 95.43 % 10-4510-7611 Lease Debt- Interest 1,522.00 1,522.00 0.00 1,521.05 0.95 99.94 % Department: 4510 Public' Works Total: 2,130,248.00 2,130,248.00 133,769.89 1,640,143.97 490,104.03 76.99% Department: 5610 Powell Bill 10-5610-1920 Professional Services 1,000.00 1,000.00 0.00 0.00 1,000.00 0.009 % 10-5610-2600 Department Supplies 15,000.00 15,000.00 0.00 13,262.81 1,737.19 88.42 % 10-5610-3520 Maintenance & Repair Equipment 0.00 42,000.00 0.00 39,302.44 2,697.56 93.589 % 10-5610-3550 Storm Drainage! Sys Improvement 40,000.00 40,000.00 0.00 42,736.94 -2,736.94 106.84 % 10-5610-3560 Maintenance/Repair Streets/Side.. 40,000.00 33,000.00 2,825.44 3,037.44 29,962.56 9.209 % 10-5610-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00 % 10-5610-5550 Capital Outlay Sidewalk Constructi... 50,000.00 25,000.00 0.00 0.00 25,000.00 0.00% 10-5610-5590 Capital Outlay- Street Resurfacing 150,000.00 150,000.00 0.00 151,197.00 1,197.00 100.80 % 10-5610-7609 Equipment Purchase 40,000.00 30,000.00 0.00 29,504.14 495.86 98.35 % Department:. 5610 Powell Bill Total: 336,500.00 336,500.00 2,825.44 279,040.77 57,459.23 82.92% Department: 6110 Library 10-6110-1210 Salaries 183,470.00 183,470.00 16,449.23 178,919.46 4,550.54 97.52 % 10-6110-1260 Part Time Wages 40,320.00 40,320.00 4,235.34 33,110.74 7,209.26 82.12% 10-6110-1810 FICA 17,120.00 17,120.00 1,576.10 16,157.48 962.52 94.38 % 10-6110-1820 Retirement 24,100.00 24,100.00 2,245.33 24,138.31 -38.31 100.169 % 10-6110-1830 Group Insurance 45,000.00 45,000.00 4,072.00 40,697.25 4,302.75 90.44 % 10-6110-1870 401KF Retirement Contribution 4,922.00 4,922.00 452.36 4,863.08 58.92 98.80% 10-6110-1920 Professional: Services 500.00 500.00 0.00 0.00 500.00 0.00 % 10-6110-2300 Adult Supplies & Material 12,500.00 12,500.00 842.07 11,845.17 654.83 94.769 % 10-6110-2310 Child Supplies & Material 9,500.00 7,000.00 0.00 4,827.19 2,172.81 68.96 % 10-6110-2311 Children's Program Supplies 8,000.00 10,000.00 0.00 7,064.26 2,935.74 70.64% 10-6110-2320 Videos 2,400.00 1,600.00 0.00 912.18 687.82 57.01 % 10-6110-2340 State Aid Supplies 4,407.00 4,571.00 830.51 4,055.89 515.11 88.73 % 10-6110-2600 Departmental: Supplies 8,000.00 8,000.00 82.74 6,244.77 1,755.23 78.06 % 10-6110-3110 Travel & Staff Development 4,750.00 2,750.00 0.00 709.26 2,040.74 25.79 % 10-6110-3210 Telephone & Postage 2,000.00 2,000.00 154.13 1,332.92 667.08 66.65 % 10-6110-3220 Computer: Search/Software 12,500.00 9,500.00 0.00 6,417.75 3,082.25 67.56 % 10-6110-3300 Utilities 47,000.00 47,000.00 0.00 34,159.00 12,841.00 72.68 % 10-6110-3410 Printing 6,000.00 3,000.00 0.00 2,870.28 129.72 95.68 % 10-6110-3510 Maintenance/Repair of Building 3,610.00 15,210.00 0.00 14,875.35 334.65 97.80 % 10-6110-3520 Maintenance/Repair. Equipment 20,000.00 20,000.00 4,200.00 13,822.99 6,177.01 69.11% 10-6110-3700 Advertising 4,000.00 2,000.00 0.00 1,708.70 291.30 85.44 % 10-6110-4400 Contracted Services 13,100.00 13,100.00 0.00 8,325.00 4,775.00 63.55% 10-6110-4500 Insurance And Bonds 4,500.00 4,500.00 0.00 4,640.71 -140.71 103.13 % 10-6110-4910 Duesand Subscriptions 6,200.00 6,200.00 770.91 6,536.14 -336.14 105.42% 10-6110-4911 Special Programs 4,500.00 5,750.00 0.00 5,488.78 261.22 95.46 % 10-6110-5000 Capital Outlay Noncapitalized 0.00 0.00 0.00 180.85 180.85 0.009 % 10-6110-5550 Capital Outlay Equipment 0.00 70,000.00 0.00 0.00 70,000.00 0.00% % 10-6110-5580 Capital Outlay Bldg 0.00 3,500.00 0.00 3,296.28 203.72 94.18 % 10-6110-7610 Principal Debt Library Building 333,334.00 333,334.00 0.00 333,333.33 0.67 100.00 % 10-6110-7611 Interest Debt Library Building 107,800.00 107,800.00 0.00 107,800.00 0.00 100.00% Department: 6110 Library" Total: 929,533.00 1,004,747.00 35,910.72 877,971.42 126,775.58 87.38% Department: 6120 Parks and Recreation 10-6120-1210 Salaries 155,690.00 162,690.00 12,466.18 135,624.42 27,065.58 83.36 % 10-6120-1260 Part Time Wages 62,700.00 62,700.00 3,085.83 39,443.57 23,256.43 62.91 % 10-6120-1810 FICA 15,860.00 15,860.00 1,156.26 13,057.70 2,802.30 82.33 % 10-6120-1820 Retirement 18,440.00 18,440.00 1,701.64 18,308.05 131.95 99.28 % 10-6120-1830 Group Insurance 38,000.00 38,000.00 3,054.00 30,517.25 7,482.75 80.31 % 10-6120-1870 401K Retirement Contribution 4,264.00 4,264.00 342.80 3,688.23 575.77 86.50% 4/29/2025 12:22:32 PM Page 6 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-6120-1920 Professional: Services 50,000.00 80,150.00 0.00 40,465.00 39,685.00 50.49 % 10-6120-2510 Automotive: Supplies 4,000.00 3,000.00 286.96 1,835.31 1,164.69 61.18% 10-6120-2600 Departmental Supplies 42,000.00 42,350.00 7,335.25 34,205.86 8,144.14 80.77 % 10-6120-2700 Purchase For Resale 1,500.00 1,500.00 0.00 0.00 1,500.00 0.00% 10-6120-3110 Travel & Staff Develop. 4,000.00 3,000.00 0.00 1,112.46 1,887.54 37.08 % 10-6120-3210 Telephone And Postage 4,000.00 4,000.00 169.33 3,297.30 702.70 82.43 % 10-6120-3300 Utilities 48,000.00 48,000.00 0.00 33,438.62 14,561.38 69.66 % 10-6120-3510 Maintenance: and Repair Building/... 43,000.00 39,850.00 0.00 20,781.83 19,068.17 52.155 % 10-6120-3520 Equipment Maintenance and Repair 15,000.00 8,500.00 200.47 7,137.88 1,362.12 83.98 % 10-6120-3530 Maintenance and Repair Vehicles 3,000.00 3,000.00 0.00 496.26 2,503.74 16.549 % 10-6120-3700 Advertising 8,000.00 6,000.00 0.00 4,220.18 1,779.82 70.34 % 10-6120-3805 Participant Refiunda/Reimbusemen. 1,500.00 2,650.00 50.00 2,946.50 296.50 111.199 % 10-6120-4300 Rent- Disc Golf Course 4,000.00 6,000.00 0.00 6,000.00 0.00 100.00 % 10-6120-4400 Contracted: Services 50,000.00 46,600.00 3,460.00 25,655.56 20,944.44 55.059 % 10-6120-4401 Credit Card Fees 2,500.00 2,500.00 158.64 1,266.76 1,233.24 50.67 % 10-6120-4500 Insurance And Bonds 3,000.00 3,000.00 0.00 1,039.51 1,960.49 34.65 % 10-6120-4910 Dues And Subscriptions 6,600.00 6,600.00 0.00 5,318.49 1,281.51 80.58 % 10-6120-4911 Special Programs/Events 30,000.00 28,000.00 0.00 15,396.84 12,603.16 54.99 % 10-6120-4920 Rec Fin. Assist Acct Cks 1,500.00 0.00 0.00 1,553.00 -1,553.00 0.00 %o 10-6120-5000 Capital Outlay Noncapitalized 4,000.00 0.00 0.00 0.00 0.00 0.00 % 10-6120-5550 Capital Outlay Equipment 0.00 13,400.00 0.00 13,380.12 19.88 99.85 % 10-6120-5580 Capital Outlay- Building 20,000.00 0.00 0.00 0.00 0.00 0.00% Department: 6120 Parks and Recreation* Total: 640,554.00 650,054.00 33,467.36 460,186.70 189,867.30 70.79% Department: 6150 Economic Development 10-6150-1920 Professional Services 45,000.00 45,000.00 5,000.00 85,538.35 -40,538.35 190.09 % 10-6150-2600 Department Supplies 200.00 200.00 0.00 0.00 200.00 0.00 % 10-6150-3210 Telephone/postage 200.00 200.00 0.00 80.67 119.33 40.34 % 10-6150-3700 Advertising 2,000.00 2,000.00 0.00 3,100.00 -1,100.00 155.00 % 10-6150-3720 Marketing Materials 8,000.00 8,000.00 2,000.00 13,283.55 -5,283.55 166.04 % 10-6150-3950 Chamber Of Commerce Contribution 35,000.00 35,000.00 0.00 35,000.00 0.00 100.00% 10-6150-4910 Dues & Subscriptions 3,000.00 3,000.00 0.00 2,103.98 896.02 70.13 % 10-6150-4932 Facade Program 15,000.00 15,000.00 0.00 27,675.00 -12,675.00 184.50 % 10-6150-4934 Target Business Grant Program 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-6150-4935 Vacant Bldg Renovation Program 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00% 10-6150-4940 Incentives 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-6150-4945 Residential Incentive Program 500.00 500.00 0.00 0.00 500.00 0.00% 10-6150-9800 Miscellaneous Expenses 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % Department: 6150 Economic Development Total: 113,900.00 113,900.00 7,000.00 166,781.55 -52,881.55 146.43% Expense Total: 8,853,481.00 8,941,483.00 487,443.63 7,010,227.62 1,931,255.38 78.40% Fund:: 10- General Fund Surplus (Deficit): 0.00 0.00 -263,255.69 -1,763,399.63 -1,763,399.63 0.00% Fund:: 11 May Museum: and Park Revenue 11-3831-8501 Interest On Investments 2,500.00 2,500.00 18.82 5,338.78 2,838.78 213.55% 11-3833-8402 Income Devisconti Estate 8,500.00 8,500.00 0.00 6,406.63 -2,093.37 75.37 % 11-3833-8404 Donations- May Museum 1,000.00 1,000.00 0.00 900.00 100.00 90.00 % 11-3986-6000 Due From General Fund 25,700.00 25,700.00 0.00 0.00 -25,700.00 0.009 % Revenue Total: 37,700.00 37,700.00 18.82 12,645.41 -25,054.59 33.54% Expense Department: 6140 May! Museum and Park 11-6140-1260 Part Time Wages 17,000.00 17,000.00 1,354.70 14,103.68 2,896.32 82.96 % 11-6140-1810 FICA 1,300.00 1,300.00 103.63 1,078.87 221.13 82.99 % 11-6140-2600 Departmental Supplies 500.00 500.00 0.00 22.43 477.57 4.49% 11-6140-2930 Museum Events 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00 % 11-6140-3110 TravelA And Staff Development 200.00 200.00 0.00 0.00 200.00 0.00% 11-6140-3210 Postage 2,000.00 2,000.00 44.58 518.27 1,481.73 25.91 % 11-6140-3300 Utilities 6,500.00 6,500.00 0.00 3,376.83 3,123.17 51.959 % 11-6140-3510 Maintenance Repair Grounds 1,000.00 1,000.00 0.00 57.95 942.05 5.80 % 4/29/2025 12:22:32 PM Page 7 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity Unfavorable) Used 11-6140-3520 Maintenance/Repair Equipment 200.00 200.00 0.00 153.50 46.50 76.759 % 11-6140-3630 Exhibit Development/Repair 0.00 0.00 0.00 308.00 -308.00 0.00 % 11-6140-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00 % 11-6140-4400 Contracted: Services 5,000.00 5,000.00 1,117.50 4,245.00 755.00 84.90 % 11-6140-4910 Dues And Subscriptions 1,500.00 1,500.00 128.64 1,267.69 232.31 84.51 % Department: 6140 - May Museum and Park" Total: 37,700.00 37,700.00 2,749.05 25,132.22 12,567.78 66.66% Expense Total: 37,700.00 37,700.00 2,749.05 25,132.22 12,567.78 66.66% Fund:: 11 May Museum and Park Surplus (Deficit): 0.00 0.00 -2,730.23 -12,486.81 -12,486.81 0.00% Fund: 61 Water Fund Revenue 61-3345-5800 Gas Tap Permits 300.00 300.00 35.00 315.00 15.00 105.00 % 61-3413-5401 A/R Penalties Interest 0.00 0.00 0.00 2.12 2.12 0.00% 61-3831-8500 Interest Earned 50,000.00 50,000.00 270.85 65,777.08 15,777.08 131.55 % 61-3831-8513 Interest Earned Capital Reserv 22,000.00 22,000.00 94.30 25,938.19 3,938.19 117.90% 61-3831-8517 Interest Earned Wa Debt Svc 11,000.00 11,000.00 51.17 13,803.09 2,803.09 125.48 % 61-3835-3312 0&MF Reimbursement Greene Coun... 40,000.00 40,000.00 16,866.46 45,092.52 5,092.52 112.73 % 61-3835-3314 Utility! Rembursements/greene Co... 20,000.00 20,000.00 3,937.00 19,031.75 -968.25 95.16 % 61-3835-3315 Insurance Rembursement/greene. 4,110.00 4,110.00 0.00 0.00 4,110.00 0.009 % 61-3835-3316 Greene County' Water Sales/reimbu.. 511,000.00 511,000.00 111,530.87 565,056.90 54,056.90 110.58 % 61-3835-3317 Pitt Co Guc Project Share 32,500.00 32,500.00 0.00 32,500.00 0.00 100.009 % 61-3835-5100 Water Sales 2,800,000.00 2,800,000.00 221,845.16 2,291,927.57 508,072.43 81.85 % 61-3839-5200 Water Taps 10,000.00 10,000.00 0.00 9,625.00 -375.00 96.25 % 61-3839-5201 Water Tapl Facility Fees 7,500.00 7,500.00 1,350.00 12,225.00 4,725.00 163.00 % 61-3839-5400 Service Charges 65,000.00 65,000.00 0.00 7.50 64,992.50 0.019 % 61-3991-5900 Appropriated Fund Balance 0.00 45,889.00 0.00 0.00 -45,889.00 0.00% Revenue Total: 3,573,410.00 3,619,299.00 355,980.81 3,081,301.72 -537,997.28 85.14% Expense Department: 7110 Water Administration 61-7110-1210 Salaries 25,000.00 25,000.00 1,878.59 21,459.39 3,540.61 85.84 % 61-7110-1810 FICA 2,000.00 2,000.00 143.72 1,641.77 358.23 82.09 % 61-7110-1820 Retirement 3,100.00 3,100.00 256.44 2,818.37 281.63 90.92% 61-7110-1830 Group Insurance 12,000.00 12,000.00 254.54 9,130.37 2,869.63 76.09 % 61-7110-1870 401kR Retirement Cont. 700.00 700.00 51.68 567.90 132.10 81.13% 61-7110-1920 Professional Services 5,000.00 5,000.00 0.00 2,500.00 2,500.00 50.00 % 61-7110-2510 Automotive Supplies 1,000.00 1,000.00 26.07 415.72 584.28 41.57% 61-7110-2600 Departmental: Supplies 4,000.00 4,000.00 0.00 1,479.33 2,520.67 36.98 % 61-7110-3110 Travel/staff Development 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00% 61-7110-3210 Telephone And Postage 1,500.00 1,500.00 44.58 709.72 790.28 47.31 % 61-7110-3520 Equipment Maintenance and Repair 13,000.00 13,000.00 26.81 9,770.55 3,229.45 75.169 % 61-7110-3530 Maint/repair Vehicle 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00 % 61-7110-3700 Advertising 300.00 300.00 0.00 0.00 300.00 0.009 % 61-7110-3960 Charges For Services- General Fund 595,474.00 595,474.00 0.00 0.00 595,474.00 0.00 % 61-7110-4400 Contracted: Services 6,000.00 6,000.00 1,757.80 1,979.12 4,020.88 32.999 % 61-7110-4500 Insurance And Bonds 50,000.00 50,000.00 0.00 49,082.16 917.84 98.169 % 61-7110-4910 Dues And Subscriptions 3,000.00 3,000.00 0.00 775.00 2,225.00 25.83% Department: 7110 Water Administration' Total: 725,074.00 725,074.00 4,440.23 102,329.40 622,744.60 14.11% Department: 7120 Water Supply 61-7120-1210 Salaries 42,000.00 42,000.00 0.00 11,617.79 30,382.21 27.66 % 61-7120-1810 FICA 3,213.00 3,213.00 0.00 888.77 2,324.23 27.66 % 61-7120-1820 Retirement 5,197.00 5,197.00 0.00 1,515.40 3,681.60 29.16 % 61-7120-1830 Groupl Insurance 12,000.00 12,000.00 0.00 1,527.00 10,473.00 12.73 % 61-7120-1870 401k Retirement Cont. 1,155.00 1,155.00 0.00 305.32 849.68 26.43 % 61-7120-1920 Professional Services 500.00 500.00 0.00 0.00 500.00 0.00% 61-7120-2120 Uniforms 800.00 800.00 0.00 990.91 -190.91 123.86 % 61-7120-2510 Automotive. Supplies 5,000.00 5,000.00 301.36 3,588.06 1,411.94 71.76% 61-7120-2600 Departmental Supplies 55,000.00 55,000.00 1,610.00 35,205.67 19,794.33 64.01 % 61-7120-2700 Purchase For Resale 1,200,000.00 1,200,000.00 149,367.15 1,024,091.67 175,908.33 85.34% 4/29/2025 12:22:32 PM Page 8 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 61-7120-3110 Travel/staff Development 1,000.00 1,000.00 0.00 405.00 595.00 40.50 % 61-7120-3210 Telephone And Postage 10,000.00 10,000.00 34.94 6,951.56 3,048.44 69.52% 61-7120-3300 Utilities 90,000.00 90,000.00 7,900.49 87,855.54 2,144.46 97.62 % 61-7120-3510 Maintenance/Repair. Buildings 12,000.00 57,889.00 0.00 55,995.78 1,893.22 96.73% 61-7120-3520 Maintenance Repair Equipment 12,000.00 12,000.00 0.00 12,375.61 -375.61 103.13 % 61-7120-3530 Maint/F Repair Vehicles 2,000.00 2,000.00 0.00 765.54 1,234.46 38.28 % 61-7120-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00 % 61-7120-4400 Contracted: Services 160,000.00 160,000.00 7,135.23 113,731.88 46,268.12 71.08 % 61-7120-4500 Insurance And Bonds 2,000.00 2,000.00 0.00 2,227.54 -227.54 111.38 % 61-7120-4910 DuesAnds Subscriptions 7,500.00 7,500.00 0.00 1,228.77 6,271.23 16.389 % 61-7120-5550 Capital Outlay Equipment 20,000.00 20,000.00 0.00 0.00 20,000.00 0.00 % Department:: 7120 Water Supply' Total: 1,641,865.00 1,687,754.00 166,349.17 1,361,267.81 326,486.19 80.66% Department: 7130 Water Distribution 61-7130-1210 Salaries 150,000.00 150,000.00 10,215.99 110,234.47 39,765.53 73.49 % 61-7130-1810 FICA 11,475.00 11,475.00 781.79 8,435.41 3,039.59 73.51 % 61-7130-1820 Retirement 19,430.00 19,430.00 1,394.56 14,913.69 4,516.31 76.76 % 61-7130-1830 Group Insurance 32,000.00 32,000.00 3,765.25 35,162.43 3,162.43 109.88 % 61-7130-1870 401k Retirement Cont. 4,100.00 4,100.00 281.07 3,005.60 1,094.40 73.31% 61-7130-1920 Professional Services 2,500.00 2,500.00 0.00 1,690.00 810.00 67.60 % 61-7130-2120 Uniforms 2,000.00 2,000.00 0.00 502.69 1,497.31 25.13 % 61-7130-2510 Automotive! Supplies 8,500.00 8,500.00 460.73 5,666.40 2,833.60 66.66 % 61-7130-2600 Departmental Supplies 38,000.00 38,000.00 729.27 20,734.95 17,265.05 54.579 % 61-7130-3110 Travel/Staff Development 2,000.00 2,000.00 0.00 495.00 1,505.00 24.75 % 61-7130-3210 Telephone & Postage 3,000.00 3,000.00 276.72 1,220.43 1,779.57 40.689 % 61-7130-3300 Utilities 3,500.00 3,500.00 0.00 1,307.51 2,192.49 37.36 % 61-7130-3510 Maintenance / Repair Buildings 10,000.00 10,000.00 0.00 0.00 10,000.00 0.00 % 61-7130-3520 Equipment Maintenance and Repair 5,000.00 5,000.00 0.00 3,757.29 1,242.71 75.15 % 61-7130-3530 Maintenance and Repair Vehicles 7,000.00 7,000.00 75.00 4,145.92 2,854.08 59.23 % 61-7130-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00' % 61-7130-3960 Due To General Street Cut 6,000.00 6,000.00 0.00 0.00 6,000.00 0.009 % 61-7130-4400 Contracted: Services 10,000.00 10,000.00 0.00 319.00 9,681.00 3.19 % 61-7130-4500 Insurance And Bonds 8,500.00 8,500.00 0.00 8,891.59 -391.59 104.619 % 61-7130-5550 Capital Outlay Equipment 150,000.00 150,000.00 14,148.00 78,183.90 71,816.10 52.12 % 61-7130-5570 Capital Outlay- Misc. Water Projects 100,000.00 100,000.00 0.00 3,750.00 96,250.00 3.75% Department: 7130 Water Distribution* Total: 573,505.00 573,505.00 32,128.38 302,416.28 271,088.72 52.73% Department: 7140 Non-Operating Expenses 61-7140-6990 Due' To Code/safety 72,323.00 72,323.00 0.00 0.00 72,323.00 0.00 % 61-7140-7110 Bond Principal 2019 State Loan 15,975.00 15,975.00 15,975.00 15,975.00 0.00 100.00% 61-7140-7112 Bond Principal Phase 1D Guc Proje... 75,000.00 75,000.00 75,000.00 75,000.00 0.00 100.00 % 61-7140-7113 Bond Principal Phase 1a Guc Project 71,000.00 71,000.00 0.00 0.00 71,000.00 0.009 % 61-7140-7114 Bond Principal Phase 1b Guc Project 47,000.00 47,000.00 0.00 0.00 47,000.00 0.00 % 61-7140-7115 Bond Principal Phase 1a Supplemen... 40,000.00 40,000.00 0.00 0.00 40,000.00 0.00 % 61-7140-7212 Bond Interest Phase: 1a Guc Project 125,440.00 125,440.00 0.00 0.00 125,440.00 0.00 % 61-7140-7213 Bond Interest Phase 1b Guc Project 83,000.00 83,000.00 0.00 0.00 83,000.00 0.00% 61-7140-7214 Bond Interest Phase: 1a Supplement.. 52,260.00 52,260.00 0.00 0.00 52,260.00 0.00 % 61-7140-9861 Reserve Guc Waterline Phase 1a-F Pr... 19,644.00 19,644.00 0.00 0.00 19,644.00 0.00% 61-7140-9862 Reserve Guc Waterline Phase 1a- Se... 9,226.00 9,226.00 0.00 0.00 9,226.00 0.00 % 61-7140-9863 Reserve Guc Waterline Phase 1bLo... 13,000.00 13,000.00 0.00 0.00 13,000.00 0.00 % 61-7140-9864 Reserve Guc Waterline Phase: 1d 7,500.00 7,500.00 0.00 0.00 7,500.00 0.00 % 61-7140-9865 Reserve 2019State Bond Loan 1,598.00 1,598.00 0.00 0.00 1,598.00 0.00% Department: 7140 Non-Operating Expenses Total: 632,966.00 632,966.00 90,975.00 90,975.00 541,991.00 14.37% Expense Total: 3,573,410.00 3,619,299.00 293,892.78 1,856,988.49 1,762,310.51 51.31% Fund: 61 Water Fund Surplus (Deficit): 0.00 0.00 62,088.03 1,224,313.23 1,224,313.23 0.00% Fund: 62 Sewer Fund Revenue 62-3831-8500 Interest Earned 16,000.00 16,000.00 75.24 18,261.55 2,261.55 114.13 % 62-3831-8513 Interest Earned Capital Reserv 2,500.00 2,500.00 13.82 3,800.92 1,300.92 152.04 % 4/29/2025 12:22:32 PM Page 9 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 62-3831-8516 Interest Earned- Sw Debt Service 800.00 800.00 5.61 1,504.16 704.16 188.02 % 62-3831-8530 Interest Earned Depreciation 2,400.00 2,400.00 11.43 3,144.98 744.98 131.04 % 62-3835-5150 Sewer Use Charges 1,873,351.00 1,873,351.00 155,463.86 1,539,635.21 333,715.79 82.19 % 62-3839-5202 Sewer Taps 10,000.00 10,000.00 1,000.00 11,000.00 1,000.00 110.00% 62-3839-5203 Sewer Tap Facility Fees 8,500.00 8,500.00 1,500.00 10,500.00 2,000.00 123.53 % Revenue Total: 1,913,551.00 1,913,551.00 158,069.96 1,587,846.82 -325,704.18 82.98% Expense Department: 7210 Sewer Administration 62-7210-1210 Salaries 25,000.00 25,000.00 1,878.59 21,459.39 3,540.61 85.849 % 62-7210-1810 FICA 1,900.00 1,900.00 143.72 1,641.77 258.23 86.41 % 62-7210-1820 Retirement 3,100.00 3,100.00 256.44 2,818.37 281.63 90.92 % 62-7210-1830 Group Insurance 3,200.00 3,200.00 254.54 2,545.31 654.69 79.54 % 62-7210-1870 401k Retirement Cont. 700.00 700.00 51.68 567.90 132.10 81.13% 62-7210-1920 Professional: Services 5,000.00 5,000.00 0.00 2,500.00 2,500.00 50.00 % 62-7210-2510 Automotive Supplies 700.00 700.00 26.07 415.70 284.30 59.39 % 62-7210-2600 Departmental Supplies 4,000.00 4,000.00 0.00 176.32 3,823.68 4.41 % 62-7210-3110 Travel/staff Development 1,000.00 1,000.00 0.00 0.00 1,000.00 0.009 % 62-7210-3210 Telephone And Postage 1,500.00 1,500.00 44.58 741.88 758.12 49.46 % 62-7210-3520 Equipment Maintenance and Repair 13,000.00 13,000.00 26.81 9,770.56 3,229.44 75.169 % 62-7210-3530 Maint/repair Vehicles 1,000.00 1,000.00 0.00 0.00 1,000.00 0.009 % 62-7210-3700 Advertising 300.00 300.00 0.00 0.00 300.00 0.00% 62-7210-3960 Charges For Services- General Fund 503,423.00 503,423.00 0.00 0.00 503,423.00 0.00 % 62-7210-4400 Contracted Services 6,000.00 6,000.00 1,737.92 1,737.92 4,262.08 28.97 % 62-7210-4500 Insurance. And Bonds 50,000.00 50,000.00 0.00 49,082.16 917.84 98.16 % 62-7210-4910 Dues/ And Subscriptions 2,500.00 2,500.00 0.00 102.66 2,397.34 4.119 % Department: 7210 Sewer Administration' Total: 622,323.00 622,323.00 4,420.35 93,559.94 528,763.06 15.03% Department: 7220 Wastewater Collection 62-7220-1210 Salaries 150,000.00 150,000.00 10,215.74 110,231.69 39,768.31 73.49 % 62-7220-1810 FICA 11,475.00 11,475.00 781.24 8,430.32 3,044.68 73.47% 62-7220-1820 State Retirement 19,430.00 19,430.00 1,394.34 14,911.37 4,518.63 76.74 % 62-7220-1830 Group Insurance 30,000.00 30,000.00 2,544.42 23,534.83 6,465.17 78.459 % 62-7220-1870 401k Retirement Cont. 4,100.00 4,100.00 280.79 3,003.01 1,096.99 73.24 % 62-7220-1920 Professional Services 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00% 62-7220-2120 Uniforms 2,000.00 2,000.00 0.00 1,405.35 594.65 70.27 % 62-7220-2510 Automotive Supplies 7,000.00 7,000.00 410.73 5,363.05 1,636.95 76.62% 62-7220-2600 Departmental Supplies 16,000.00 16,000.00 59.24 11,868.45 4,131.55 74.18 % 62-7220-3110 Travel/Staff Development 1,500.00 1,500.00 0.00 0.00 1,500.00 0.00 % 62-7220-3210 Telephone & Postage 10,000.00 10,000.00 311.66 10,272.21 -272.21 102.72 % 62-7220-3300 Utilities 40,000.00 40,000.00 1,376.03 22,122.77 17,877.23 55.31% 62-7220-3510 Maintenance / Repair Buildings 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 62-7220-3520 Equipment Maintenance andF Repair 12,000.00 12,000.00 0.00 3,299.45 8,700.55 27.50% 62-7220-3530 Maint/Repair Vehicles 6,000.00 6,000.00 0.00 1,996.21 4,003.79 33.27 % 62-7220-3545 Maintenance & Repair Pumps Stati.. 25,000.00 25,000.00 0.00 23,874.18 1,125.82 95.50% 62-7220-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00 % 62-7220-3960 Due To General Street Cut 6,000.00 6,000.00 0.00 0.00 6,000.00 0.009 % 62-7220-4390 Rentals 10,000.00 10,000.00 0.00 0.00 10,000.00 0.00 % 62-7220-4400 Contracted: Services 10,000.00 10,000.00 57,092.50 63,053.09 -53,053.09 630.53 % 62-7220-4500 Insurance And Bonds 6,000.00 6,000.00 0.00 6,478.43 -478.43 107.97 % 62-7220-4910 DuesA And Subscriptions 1,000.00 1,000.00 0.00 1,760.00 -760.00 176.00% 62-7220-5550 Capital Outlay- Equipment 30,000.00 30,000.00 0.00 0.00 30,000.00 0.00 % Department: 7220 Wastewater Collection* Total: 400,005.00 400,005.00 74,466.69 311,604.41 88,400.59 77.90% Department: 7230 Wastewater Treatment 62-7230-1920 Professional Services 2,000.00 2,000.00 0.00 0.00 2,000.00 0.009 % 62-7230-2600 Departmental: Supplies 20,000.00 20,000.00 0.00 8,730.69 11,269.31 43.65 % 62-7230-3300 Utilities 120,000.00 120,000.00 6,712.95 76,165.69 43,834.31 63.47% 62-7230-3510 Maintenance / Repair Buildings 20,000.00 20,000.00 0.00 0.00 20,000.00 0.00 % 62-7230-3520 Equipment Maintenance and Repair 50,000.00 50,000.00 0.00 23,241.38 26,758.62 46.48 % 4/29/2025 12:22:32 PM Page 10 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 62-7230-4400 Contracted: Services 422,000.00 422,000.00 37,887.38 364,809.33 57,190.67 86.45 % 62-7230-4404 Land Application Sludge 50,000.00 50,000.00 495.00 127,070.02 77,070.02 254.149 % 62-7230-4910 Dues And Subscriptions 3,000.00 3,000.00 4,625.00 8,942.31 -5,942.31 298.08 % 62-7230-5550 Capital Outlay Equipment 50,000.00 50,000.00 0.00 0.00 50,000.00 0.00% Department: 7230 Wastewater Treatment Total: 737,000.00 737,000.00 49,720.33 608,959.42 128,040.58 82.63% Department: 7240 Non-Operating Expenses 62-7240-7103 Bond Principal Sludge Drying Unit 71,365.00 71,365.00 71,364.95 71,364.95 0.05 100.00 % 62-7240-7104 Usda Loan Principal- 24" San Sw Im... 33,000.00 33,000.00 0.00 0.00 33,000.00 0.009 % 62-7240-7203 Bond Interest Sludge Drying Unit 4,721.00 4,721.00 2,360.40 4,720.80 0.20 100.00 % 62-7240-7204 Usda Loan Interest- 24" San Swl Imp... 38,033.00 38,033.00 0.00 0.00 38,033.00 0.00% 62-7240-9861 Reserve 24": Sanitary Sw Improv 7,104.00 7,104.00 0.00 0.00 7,104.00 0.00 % Department: 7240 Non-Operating Expenses Total: 154,223.00 154,223.00 73,725.35 76,085.75 78,137.25 49.33% Expense Total: 1,913,551.00 1,913,551.00 202,332.72 1,090,209.52 823,341.48 56.97% Fund: 62 Sewer Fund Surplus (Deficit): 0.00 0.00 44,262.76 497,637.30 497,637.30 0.00% Fund: 63 Electric Fund Revenue 63-3831-8501 Interest On Investments 34,000.00 34,000.00 148.90 27,715.63 6,284.37 81.52% 63-3831-8515 Interest Earned Rate Stabiliza 7,300.00 7,300.00 31.70 8,722.19 1,422.19 119.48 % 63-3831-8530 Interest Earned Depreciaiton 5,300.00 5,300.00 23.58 6,486.92 1,186.92 122.39 % 63-3835-5104 Electric Sales 6,644,000.00 6,644,000.00 439,727.18 5,804,278.18 839,721.82 87.36 % 63-3835-5105 Sale Materials & Services 5,000.00 5,000.00 393.75 26,701.93 21,701.93 534.04 % 63-3835-5802 Facilities Charges 2,000.00 2,000.00 236.25 1,653.75 -346.25 82.69 % 63-3839-5400 Service Charges 75,000.00 75,000.00 11,286.00 117,686.50 42,686.50 156.92 % 63-3839-8095 Miscellaneous Income 0.00 0.00 0.00 91.55 91.55 0.00 % 63-3991-5900 Fund Balance Appropriated 0.00 14,511.00 0.00 0.00 -14,511.00 0.009 % Revenue Total: 6,772,600.00 6,787,111.00 451,847.36 5,993,336.65 -793,774.35 88.30% Expense Department: 7310 Electric Administration 63-7310-1210 Salaries 50,000.00 50,000.00 3,757.14 42,917.98 7,082.02 85.84 % 63-7310-1810 FICA 4,000.00 4,000.00 287.40 3,282.91 717.09 82.07 % 63-7310-1820 Local Government Retirement 6,168.00 6,168.00 512.84 5,636.31 531.69 91.38 % 63-7310-1830 GroupInsurance 6,000.00 6,000.00 508.92 11,674.38 -5,674.38 194.57 % 63-7310-1870 Retirement Cont. -401(k) 1,300.00 1,300.00 103.28 1,135.25 164.75 87.33 % 63-7310-1920 Professional Services 5,000.00 5,000.00 0.00 2,500.00 2,500.00 50.00 % 63-7310-2120 Uniforms 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 63-7310-2510 Automotive Supplies 1,500.00 1,500.00 26.07 659.77 840.23 43.98 % 63-7310-2600 Departmental Supplies 2,000.00 2,000.00 0.00 176.32 1,823.68 8.82 % 63-7310-3110 Travel/staff Development 2,000.00 2,000.00 0.00 1,026.89 973.11 51.349 % 63-7310-3210 Telephone And Postage 2,500.00 2,500.00 54.13 1,007.04 1,492.96 40.28 % 63-7310-3520 Equipment Maintenance and Repair 15,000.00 15,000.00 26.81 9,770.57 5,229.43 65.14% 63-7310-3530 Maint/repair Vehicles 2,000.00 16,511.00 0.00 0.00 16,511.00 0.00 % 63-7310-3700 Advertising 300.00 300.00 0.00 0.00 300.00 0.00% 63-7310-3960 Charges For Services- general Fund 633,532.00 633,532.00 0.00 0.00 633,532.00 0.00 % 63-7310-4390 Rentals 25,000.00 25,000.00 0.00 15,983.19 9,016.81 63.93 % 63-7310-4400 Contracted Services 5,000.00 5,000.00 1,757.81 1,979.05 3,020.95 39.58 % 63-7310-4500 Insurance And Bonds 50,000.00 50,000.00 0.00 49,082.15 917.85 98.16% 63-7310-4910 Dues And Subscriptions 1,000.00 1,000.00 0.00 1,100.00 -100.00 110.00 % Department: 7310 Electric Administration' Total: 813,300.00 827,811.00 7,034.40 147,931.81 679,879.19 17.87% Department: 7320 Electric Distribution 63-7320-1210 Salaries 340,000.00 340,000.00 18,577.89 235,056.00 104,944.00 69.13% 63-7320-1810 FICA 25,000.00 25,000.00 1,411.56 17,875.07 7,124.93 71.50 % 63-7320-1820 Retirement 35,000.00 35,000.00 2,535.86 31,572.08 3,427.92 90.21% 63-7320-1830 Groupl Insurance 60,000.00 60,000.00 5,844.91 66,416.88 -6,416.88 110.69 % 63-7320-1870 401(k) Retire. Cont. 9,000.00 9,000.00 510.90 6,360.81 2,639.19 70.68% 63-7320-1920 Professional Services 5,000.00 5,000.00 0.00 1,104.54 3,895.46 22.09 % 63-7320-2120 Uniforms 5,000.00 5,000.00 0.00 4,382.60 617.40 87.65% 4/29/2025 12:22:32 PM Page 11 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 63-7320-2510 Automotive Supplies 17,000.00 17,000.00 650.44 9,524.11 7,475.89 56.02 % 63-7320-2520 Fuel - Generator 15,000.00 15,000.00 0.00 2,614.32 12,385.68 17.43% 63-7320-2600 Departmental Supplies 160,000.00 160,000.00 5,827.49 52,643.22 107,356.78 32.90 % 63-7320-2700 Purchase For Resale 4,500,000.00 4,500,000.00 355,261.41 3,523,161.23 976,838.77 78.29 % 63-7320-3110 Travel/Staff Development 2,000.00 2,000.00 0.00 1,133.75 866.25 56.69 % 63-7320-3210 Telephone & Postage 7,000.00 7,000.00 870.58 4,614.97 2,385.03 65.93 % 63-7320-3300 Utilities 10,000.00 10,000.00 360.66 8,258.67 1,741.33 82.59 % 63-7320-3510 Maintenance, / Repair Buildings 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00% 63-7320-3520 Equipment Maintenance and Repair 20,000.00 20,000.00 0.00 7,822.25 12,177.75 39.11 % 63-7320-3530 Maintenance and Repair Vehicles 15,000.00 15,000.00 75.00 25,445.77 10,445.77 169.64 % 63-7320-3542 Maintenance & Repair Generator 40,000.00 40,000.00 0.00 0.00 40,000.00 0.00 % 63-7320-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00% 63-7320-4390 Rentals 1,500.00 1,500.00 0.00 0.00 1,500.00 0.00' % 63-7320-4400 Contracted: Services 135,000.00 135,000.00 1,142.50 7,069.10 127,930.90 5.24% 63-7320-4500 Insurance. And Bonds 15,000.00 15,000.00 0.00 14,813.12 186.88 98.75 % 63-7320-5000 Capital Outlay Noncapitalized 0.00 0.00 0.00 5,108.76 5,108.76 0.00% 63-7320-5550 Capital Outlay Equipment 130,000.00 130,000.00 0.00 0.00 130,000.00 0.00 % Department: 7320 Electric Distribution" Total: 5,549,000.00 5,549,000.00 393,069.20 4,024,977.25 1,524,022.75 72.54% Department: 7340 Non-Operating Expenses 3-7340-3960 Due To General Fund 319,243.00 319,243.00 0.00 0.00 319,243.00 0.00% 63-7340-6990 Due To Code/safety 45,000.00 45,000.00 0.00 0.00 45,000.00 0.00 % 63-7340-9811 Contribution To General Fund- Pilot 46,057.00 46,057.00 0.00 0.00 46,057.00 0.00% Department: 7340 Non-Operating Expenses Total: 410,300.00 410,300.00 0.00 0.00 410,300.00 0.00% Expense Total: 6,772,600.00 6,787,111.00 400,103.60 4,172,909.06 2,614,201.94 61.48% Fund: 63 Electric Fund Surplus (Deficit): 0.00 0.00 51,743.76 1,820,427.59 1,820,427.59 0.00% Fund: 71 Cemetery Perpetual Care Fund Revenue 71-3413-4009 A/R Penalties- Interest 1,000.00 1,000.00 0.00 837.88 -162.12 83.79 % 71-3474-4022 Cemetery Sales 32,000.00 32,000.00 2,220.00 20,729.09 -11,270.91 64.789 % 71-3831-8500 Interest Earned 3,500.00 3,500.00 16.98 4,518.24 1,018.24 129.09 % Revenue Total: 36,500.00 36,500.00 2,236.98 26,085.21 -10,414.79 71.47% Expense Department: 4740 Cemeteries Perpetual Care 71-4740-3960 DueT To General Fund 36,500.00 36,500.00 0.00 0.00 36,500.00 0.00% 71-4740-8941 Bad Debt- Old AR Write-off 0.00 0.00 0.00 12.75 -12.75 0.00 % Department: 4740 Cemeteries Perpetual Care Total: 36,500.00 36,500.00 0.00 12.75 36,487.25 0.03% Expense Total: 36,500.00 36,500.00 0.00 12.75 36,487.25 0.03% Fund: 71 Cemetery Perpetual Care Fund Surplus (Deficit): 0.00 0.00 2,236.98 26,072.46 26,072.46 0.00% Fund: 72 Dogwood Festival Fund Revenue 72-3831-8500 Interest Earned 2,500.00 2,500.00 20.87 5,226.79 2,726.79 209.07 % 72-3833-8430 Donations 40,000.00 40,000.00 40,925.00 60,647.50 20,647.50 151.62 % 72-3835-8021 Amusements/Sports Revenues 25,000.00 25,000.00 13,450.00 13,450.00 -11,550.00 53.809 % 72-3835-8022 Concerts Revenue 15,000.00 15,000.00 5,300.00 5,300.00 -9,700.00 35.33 % 72-3835-8023 Ice & Beverage Revenue 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00% 72-3835-8102 Souvenier Revenue 18,000.00 18,000.00 5,009.00 5,194.00 -12,806.00 28.86 % 72-3839-4024 Vendor Fees 30,000.00 30,000.00 4,625.00 32,425.00 2,425.00 108.08 % 72-3839-8095 Miscellaneous Revenue 0.00 0.00 0.00 1,240.00 1,240.00 0.009 % Revenue Total: 132,500.00 132,500.00 69,329.87 123,483.29 -9,016.71 93.19% Expense Department: 6170. Dogwood Festival 72-6170-2700 Purchases For Resale 16,000.00 16,000.00 20,014.91 20,014.91 4,014.91 125.09 % 72-6170-2750 Entertainment 55,000.00 55,000.00 18,450.00 33,450.00 21,550.00 60.82 % 72-6170-2900 Misc. Expenses & Supplies 6,000.00 6,000.00 0.00 0.00 6,000.00 0.00% 72-6170-2910 Kids Cool Fest 2,000.00 2,000.00 2,060.00 2,060.00 -60.00 103.00 % 4/29/2025 12:22:32 PM Page 12 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 72-6170-2921 Special Venues 4,000.00 4,000.00 2,763.50 4,013.50 -13.50 100.34 % 72-6170-3210 Telephone & Postage 150.00 150.00 0.00 27.38 122.62 18.25 % 72-6170-3410 Printing 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00 % 72-6170-3700 Advertising 25,000.00 25,000.00 0.00 250.00 24,750.00 1.00 % 72-6170-4390 Rentals 22,000.00 22,000.00 3,622.50 7,245.00 14,755.00 32.93 % 72-6170-4400 Contracted: Services 0.00 0.00 0.00 1,668.75 -1,668.75 0.00 % 72-6170-4910 Dues & Subscriptions 350.00 350.00 0.00 0.00 350.00 0.00 % 72-6170-8941 Bad Debt- Old AR' Write-off 0.00 0.00 0.00 250.00 -250.00 0.00 % Department: 6170 Dogwood Festival Total: 132,500.00 132,500.00 46,910.91 68,979.54 63,520.46 52.06% Expense Total: 132,500.00 132,500.00 46,910.91 68,979.54 63,520.46 52.06% Fund: 72- Dogwood Festival Fund Surplus (Deficit): 0.00 0.00 22,418.96 54,503.75 54,503.75 0.00% Report Surplus (Deficit): 0.00 0.00 171,760.95 1,847,067.89 1,847,067.89 0.00% 4/29/2025 12:22:32 PM Page 13 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 04/30/2025 Fund Summary Variance Original Current Period Fiscal Favorable Fund Total Budget Total Budget Activity Activity (Unfavorable) 10- General Fund 0.00 0.00 263,255.69 1,763,399.63 1,763,399.63 11 May Museum and Park 0.00 0.00 2,730.23 12,486.81 12,486.81 61 Water Fund 0.00 0.00 62,088.03 1,224,313.23 1,224,313.23 62- - Sewer Fund 0.00 0.00 -44,262.76 497,637.30 497,637.30 63- Electric Fund 0.00 0.00 51,743.76 1,820,427.59 1,820,427.59 71- Cemetery Perpetual Care Funi 0.00 0.00 2,236.98 26,072.46 26,072.46 72 Dogwood Festival Fund 0.00 0.00 22,418.96 54,503.75 54,503.75 Report Surplus (Deficit): 0.00 0.00 -171,760.95 1,847,067.89 1,847,067.89 4/29/2025 12:22:32 PM Page 14 of 14 OF Agenda Item To: The Honorable Mayor and Commissioners May 5, 2025 FTE TCANS Subject: Proclamation Recognizing Home Fire Sprinkler Week Mayor Moore will be presenting a proclamation to recognize Home Fire Sprinkler Week in Farmville. Information Only Action Recommended: Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodpin@lamylemegow / 252-753-6700 V a ST. 1872 PROCLAMATION HOME FIRE SPRINKLER WEEK WHEREAS, the effects ofhome fires are far-reaching and longstanding. A house fire can become deadly in as little as two minutes because common synthetic furnishings that burn fast produce toxic smoke, because of lightweight construction material and open designs used in today's construction, and because of emerging technology such as lithium-ion batteries; and WHEREAS, homes should be a place where our residents feel safe. In reality, home is where they have the greatest risk ofinjury or death from fire; and WHEREAS, home fires put our firefighters at risk through exposure that can lead to health issues; and WHEREAS, combined with working smoke alarms and proper fire escape planning, fire sprinklers in all new homes can reverse the effects ofhome fires; and WHEREAS, by taking part in Home Fire Sprinkler Week, let us recognize that protecting new homes with fire sprinklers will make the future safer for residents, first responders, and entire communities for generations to come. NOW, THEREFORE, I, John O. Moore, Mayor of] Farmville, North Carolina, do hereby proclaim May 11 through May 17, 2025 as Home Fire Sprinkler Week in Farmville and encourage all residents to educate themselves about the dangers of home fires and the unparalleled benefits of home sprinklers and to begin to embrace this technology in all of our town's new homes. This the 5th day ofl May, 2025. John O. Moore, Mayor OF Agenda Item 2 TO: The Honorable Mayor and Commissioners May 5, 2025 TH TCALISY Subject: Public Hearing on Renaming Library Drive A Public Hearing is scheduled for May 5, 2025 at 5:30 p.m. to receive citizen input on a proposal to rename Library Street off West Horne Avenue adjacent to the future Farmville Fire Department site. The Public Facilities Naming Committee has recommended that the street be renamed to R E Davenport Lane. Conduct a public hearing on the proposed street renaming and vote Action Recommended: on the desired name. Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodpin@lmyllmegow / 252-753-6700 / % Agenda Item 3 T 1872 TO: The Honorable Mayor and Commissioners 1 May 5, 2025 Subject: Approval of Minutes To approve minutes from the following meeting(s): o April 7, 2025 Regular session Action Recommended: Approve Minutes Staff Contact Name- Email and Phone: Amy Johnson- iohnson2lamvilemeow - (252) 753-6715 Town of] Farmville Board of Commissioners April 7, 2025 Draft The Farmville Board of Commissioners met in regular session on Monday, April 7, 2025 at 5:30 p.m. in the Municipal Building Courtroom with Mayor John Moore presiding. Present for the meeting were Commissioners Alma Hobbs, Bert Smith, Bobby Evans and David Shackleford; Town Attorney Christopher Edwards, Town Manager David Hodgkins and Town Clerk Amy B. Johnson. Commissioner Mark Flanagan was absent. Mayor Moore called the meeting to order at 5:30 p.m. Paul Ellis offered the invocation, which was followed by the pledge of allegiance to the flag led by Mayor John Moore. Citizen presentations Mayor Moore recognized AC Salaam, who resides at 4015 South Main Street in Farmville. AC Salaam spoke about vandalization and being respectful of property in town. Steven Hardy-Braz spoke about civil rights law and the need for town to have an Americans with Disabilities Act Plan. Town Manager's S Comments Town Manager Hodgkins made the following comment(s) to the Board: The conversion of water over to town wells is still ongoing but should wrap up soon. Pleased to announce for the 6th straight year the town won the gold award for safety by the NC: Department ofLabor, as well as individual department awards. The deadline for the retail electric customer survey has been extended to April 15th to encourage more participation. Financial Report Finance Director Amy Johnson provided the financial report for the month of March 2025. ChangsAddlimDilsioms to Agenda Mayor Moore asked if there were any hangeyacirons.decton: to the evening's agenda. There were no changes. Commissioner Smith made a motion to accept the agenda as presented. The motion carried unanimous/y. April 7, 2025 Special Presentation 1. Proclamation Declaring April as National Poetry Month in Farmville - Mayor Moore Mayor Moore presented a proclamation declaring the month of April as National Poetry Month in Farmville. Commissioner Hobbs read a poem titled "The Power of One,' 22 by Ashley Graham. 2. Proclamation Celebrating the 50th Anniversary of Pitt County Council on Aging - Mayor Moore Mayor Moore presented a proclamation to celebrate the 50th anniversary of the Pitt County Council on Aging. Items for Consent 3. Approval of Minutes To approve the minutes from the following session(s): February 24, 2025 - Retreat Session 1 February 24, 2025 - Retreat Session 1- Closed February 25, 2025 - Retreat Session 2 February 25, 2025 - Retreat Session 2- Closed March 3, 2025 - Regular Session On a motion by Commissioner Hobbs, the Board adopledapproved the following: Approved the minutes from the following sessions: February 24, 2025- Retreat Session 1 February 24, 2025- Retreat Session 1 - Closed February 25, 2025- Retreat Session 2 February 25, 2025- Retreat Session 2 - Closed March 3, 2025- Regular Session The motion carried unanimously. Items for Discussion or Decision 4. Consideration of Amendments to the Policy for Naming Streets and Public Facilities Town Manager Hodgkins stated the Public Facilities Naming Committee has met three times and recommended changes to the existing naming policy to make it more concise and relevant to the Town's needs today. Hodgkins presented an amended policy for approval with the recommended changes. On motion by Commissioner Smith, the Board approved the amendments to the policy for naming streets and public facilities. The motion carried unanimously. 5. Report on Proposed Fire Department Project Town Manager Hodgkins provided an update on the new Farmville Fire Station Headquarters project. April 7, 2025 6. Reschedule Regular July Board of Commissioners Meeting to June 23, 2025 Mayor Moore asked the Board to consider rescheduling the July Board meeting to June 23, 2025 due to the July 4th holiday and some actions items that need to be done prior to June 30th. On motion by Commissioner Evans, the Boardrescheduled the July Board meeting to June 23, 2025. The motion carried unanimously. 7. Reschedule Regular September Board of Commissioners Meeting to August 25, 2025 Mayor Moore asked the Board to consider rescheduling the September Board meeting to August 25, 2025 due to the Labor Day holiday. On motion by Commissioner Smith, the Board rescheduled the September Board meeting to August 25, 2025. The motion carried unanimously. Citizen Comments Mayor Moore asked for any citizen comments. Steven Hardy-Braz asked the Board if they considered combining the Police, EMS and Fire in one building to get grant funding to build. Lisa Hardy-Braz asked why the street was named Library Street originally when it wasn'ti near the library. Adjournment On a motion by Commissioner Hobbs, the meeting adjourned at 6:11 p.m. The motion carried unanimously. John O. Moore, Mayor Attest: Amy B. Johnson, Town Clerk 0 Agenda Item 4 TO: The Honorable Mayor and Commissioners May 5, 2025 RTT CALDS Subject: Formal Appointment of Interim Town Manager On February 3, 2025, I informed the Board ofCommissioners that I would be retiring from the position of Farmville Town Manager effective May 31, 2025. On February 25, 2025 at the Annual Planning Retreat, the Board of Commissioners discussed the process for recruiting a new Town Manager and also agreed to appoint Justin Oakes as Interim Town Manager effective June 1, 2025. However, no formal vote was taken on the appointment. This action will formalize the Board's intent to name Justin Oakes as Interim Town Manager when my tenure in the position ends. Appoint Justin Oakes as Interim Town Manager effective June 1, Action Recommended: 2025 Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhopin@lmylemcgey / 252-753-6700 ) AR Agenda Item 5 TO: The Honorable Mayor and Commissioners May 5, 2025 RTT CALDLS Subject: Funding Requests From Outside Groups For FY 2025-26 Budget The Farmville Community Area Arts Council, the Farmville Community Garden, Farmville Community Outreach Kitchen, Farmville Rescue & EMS, the Farmville Senior Council, NC Stop Human Trafficking, and Pitt County and the Pitt County Council on Aging, Inc., submitted funding requests for the FY 2023-24 budget. The respective funding requests are included in your agenda packet for your information and consideration. Representatives of some oft these groups will be in attendance to present their FY 2025-2026 funding requests to the Board of Commissioners. Receive funding requests from outside groups and consider them as Action Recommended: part of the annual budget process Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodplin@hmalmego. / 252-753-6700 o 1 No 3 $ a $ $ a a $ 5 $ $ $ - a $ $ $ W 9n EST. 1872 TOWN OF FARMVILLE APPLICATION FOR FUNDING Submit by: Monday, March 17, 2025 1) Name of Agency: Pitt County Council on Aging 2) Mailing Address: 4551 County Home Road, Greenville 27858 3) Physical Address: SAME 4) Phone Number: 252-752-1717 email: zeck@pitcoa.com 5) Chief Professional Officer: Rich Zeck 6) Chief Volunteer Officer: Teri Guillemette 7) When was the agency organized: 1975 Incorporated: 1975 8) Geographic Area Served: Pitt county 9) What is the Mission/Purpose of the Agency: The Pitt County Council on Aging will enhance the quality of life for adults by providing access to a wide range of services, programs, and resources that promote healthy living and independence. Vision: The vision of the Pitt County Council on Aging is to become the premier Aging Agency leading North Carolina in services and programs for individuals 55 and older. 10)Give demographic information of who your agency serves: (EX: age/sex/ace/ecomomic status/etc) Seniors aged 60 & over 11) How much money are you requesting from the Town of Farmville: $12,000 12) What period of time will the requested funds cover: 7/1/2025-6/30/2026 13) Is this a onetime request or do you anticipate seeking ongoing support: Ongoing support. 14) Describe, in the space provided below, the program or services these funds will support: The funds will be used to purchase additional meals for Farmville residents that are on the waiting list that due to lack of county funding are not able to be served. The cost of a warm home delivered meal is $7.00 served Monday-Friday 260 days a year for a total cost to feed 7 nomebound seniors of $12,740. 15) Amount of total program budget: $550,000 16) Source of Income Amount a. HCCBG $400,000 b. Pitt County $45,000 C. United Way $25,000 d. Local churches $30,000 e. Foundatons/Dusinesses $30,000 f. Private donors $20,000 17) If the Town of Farmville funds are not available, what will be the impact on your program: Without additional funding the waiting list of Farmville residents who are hungry homebound seniors will increase. 18) Attach a list of the current Board of Directors, a brochure/flyer, and other relevant program information. Board of Directors Pitt County Council on Aging January 2024 Ray Franks- Chair Sylvia Wheless- Co-Chair Term ends 12/31/2026 Term ends 12/31/2027 Retired Retired 2301 Fieldstone Place 1747 Beaumont Circle Greenville, NC 27858 Greenville, NC 27858 252-686-1952 252-756-0722H, 252-347-7092C Kayfanks@yahoocom siwhcless@email.com Lee Adams- Past Chair Melissa Briley- Secretary Term ends 12/31/2026 Term end 12/31/2026* Retired- Educator VP Southern Bank 4102 Hardwick Ct. 2783 Worthington Warren Rd Greenville, NC27834 Stokes, NC 27884 252-756-5787 252-353-8600 (W) caamsscselinsns Melissa.briley@southembank.com Bill Newill- Treasurer Alice Keene- AtLarge Term ends 12/31/2025 Term ends 12/31/2026 Retired Pitt County Parks & Rec. 214 Nichols Drive 1872 Century Drive Greenville, NC: 27858 Greenville, NC27834 856-495-9425 252-375-5028 wnewll@hotmail.com scksmedpiscoumonesw Michael Aichinger- At Large Christopher Woods Term ends 12/31/2027 Term ends 12/31/2024 Retired NC DHHS- Independent Living 329 Oxford Road 304 Quinn Court Greenville, NC27858 Winterville, NC 28590 252-756-4736 252-327-3617 michael a 2758@yahoo.com Wodk2002vaho.com Sharon Schlichting Tonya Leggett Term end 12/31/2027 Term ends 12/31/2025 Retired PCC 68 Barnes Street 442 Eastpoint Drive Greenville, NC 27858 Greenville, NC 27858 252-355-7278 252-916-8444 Sha7/demlasmilen egst07amyptcecte Joseph Chrobak MaryAnn Bratley Term ends 12/31/2025 * Term ends 12/31/2027 Edward Jones Retired nurse 588 Cedar Ridge Drive 899 Darrell Drive Winterville, NC28590 Greenville, NC: 27834 252-375-0588 252-347-9359 ochohakdsuademlnkns collelo@suddenlink.net Dave Silver Latoya Heath Term ends 12/31/26* Term ends 12/31/2027 Attorney Social Work 606 Poundbury Ct. 456 Britt Road Greenville, NC 27858 Greenville, NC 27858 252-757-3535 (W) 252-814-8714 aveaGNClawfim.con latoya.heath@pittcountyne.gov LaRita Johnson Term ends 12/31/27* Mac Manning Retired Pitt County Commissioner 8594 County Home Road Ayden, NC28513 252814-1627 salarita@gmail.com *eligible for second term Updated November 21, 2024 PITT COUNTY COUNCIL ON AGING AUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 MARTIN 4 STARNES & ASSOCIATES, CPAS, P.A. "A Professional Association of Certified. Public Accountants and Management Consultants PITT COUNTY COUNCIL ON AGING AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 TABLE OF CONTENTS Exhibit Page Independent Auditor's Report 1-3 Financial Statements: A Statement of] Financial Position 4 B Statement of Activities 5 Statement of Cash Flows 6 Notes to the Financial Statements 7-16 Schedule Supplementary Information: I Schedule of Revenues, Support, and Reclassifications 17 2 Schedule of Functional Expenses 18 MARTIN W STARNES & ASSOCIATES, CPAS, P.A. "A Profèssional. Association ofCertified Public. Accountants and Management Consultants - Independent Auditor's Report To the Board of Directors Pitt County Council on Aging Greenville, North Carolina Opinion We have audited the accompanying financial statements of Pitt County Council on Aging (a nonprofit organization), which comprise the Statement of Financial Position as of June 30, 2024, and the related Statements of Activities and Cash Flows for the year then ended, and the related notes to the financial statements. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Pitt County Council on Aging as of June 30, 2024, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Pitt County Council on Aging and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Pitt County Council on Aging's ability to continue as a going concern within one year after the date that the financial statements are available to be issued. 730 13hh Avenue Drive SE e Hickory, NC 28602 * 828-327-2727 * Fax 828-328-2324 13 South Center Street e Taylorsville, NC 28681 e 828-632-9025 * Fax 828-632-9085 800-948-0585 e wnymartinstamss.em Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but it not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, mistepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Pitt County Council on Aging's internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about Pitt County Council on Aging's ability to continue as a going concern for a reasonable period oft time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Report on Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The Schedule of Revenues, Support, and Reclassifications and Schedule of Functional Expenses are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying 2 accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. hestini dtares € Qopcitw,Cpa;PA. Martin Starnes & Associates, CPAs, P.A. Hickory, North Carolina August 16, 2024 3 Exhibit A PITT COUNTY COUNCIL ON AGING STATEMENT OF FINANCIAL POSITION JUNE 30, 2024 Assets: Current assets: Cash, operating $ 357,217 Investments 474,101 Grants and other receivables 109,326 Pledges receivable 11,970 Total current assets 952,614 Fixed assets: Property and equipment, net 2,914,363 Total assets $ 3,866,977 Liabilities and Net Assets: Current liabilities: Accounts payable $ 82,329 Accrued payroll related liabilities 27,432 Total current liabilities 109,761 Net Assets: Without donor restrictions 3,745,246 With donor restrictions 11,970 Total net assets 3,757,216 Total liabilities and net assets $ 3,866,977 The accompanying notes are an integral part ofthe financial statements. 4 Exhibit B PITT COUNTY COUNCIL ON AGING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2024 Without Donor With Donor Restrictions Restrictions Totals Revenues and Support: Governmental grants $ 912,382 $ $ 912,382 Other grants 477,150 477,150 Contributions 181,880 181,880 Other income 139,749 139,749 Net assets released from restrictions 12,770 (12,770) Total revenues, support, and reclassification 1,723,931 (12,770) 1,711,161 Expenses: Program services: Volunteer development 33,872 33,872 Transportation services 317,734 317,734 Nutrition programs 719,177 719,177 Senior center outreach 134,760 134,760 Information and referral 237,421 237,421 Support services: Management and general 295,497 295,497 Total expenses 1,738,461 1,738,461 Increase (decrease) in net assets (14,530) (12,770) (27,300) Net Assets: Beginning ofyear - July 1 3,759,776 24,740 3,784,516 End of year June 30 $ 3,745,246 $ 11,970 $ 3,757,216 The accompanying notes are an integral part ofthej financial. statements. 5 Exhibit C PITT COUNTY COUNCIL ON AGING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2024 Cash Flows From Operating Activities: Change in net assets $ (27,300) Adjustments to reconcile change in net assets to net cash provided (used) by operating activities: Depreciation expense 99,965 Unrealized (gain) loss on investments (24,003) Reinvested interest and dividends (12,426) (Increase) decrease in accounts and grant receivable (40,383) Increase (decrease) in accounts payable and accrued expenses (36,761) Increase (decrease) in deferred revenues (11,675) Net cash provided (used) by operating activities (52,583) Cash Flows from Investing Activities: Purchase of fixed assets (building and equipment) (18,534) Purchase of investments (75,000) Net cash provided (used) by investing activities (93,534) Net increase (decrease) in cash and cash equivalents (146,117) Cash and Cash Equivalents: Beginning of year - July 1 503,334 End of year - June 30 $ 357,217 The accompanying notes are an integral part ofthe financial. statements. 6 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 1. Description ofthe Organization Pitt County Council on Aging (the "Organization") is a non-protit organization located in the City of Greenville, North Carolina. The Organization provides transportation, congregate nutrition, home-delivered meals, and various other services to eligible senior citizens. The Organization is supported primarily through federal and state grants, local support from Pitt County, municipalities within the County, United Way, and other local donations. 2. Summary of Significant Accounting Policies A. Basis of Presentation The financial statements of Pitt County Council on Aging have been prepared in accordance with U.S. generally accepted accounting principles ("US GAAP"), which require Pitt County Council on Aging to report information regarding its financial position and activities accounting to the following net asset classifications: Net Assets Without Donor Restrictions: Net assets that are not subject to donor- imposed restrictions and may be expended for any purpose in performing the primary objectives of the Organization. These net assets may be used at the discretion of Pitt County Council on Aging's management and the Board of Directors. Net Assets With Donor Restrictions: Net assets subject to stipulations imposed by donors, and grantors. Some donor restrictions are temporary in nature; those restrictions will be met by actions of Pitt County Council on Aging or by the passage of time. Other donor restrictions are perpetual in nature, whereby the donor has stipulated the funds be maintained in perpetuity. Donor restricted contributions are reported as increases in net assets with donor restrictions. When a restriction expires, net assets are reclassified from net assets with donor restrictions to net assets without donor restrictions in the statements of activities. B. Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include all monies in banks and highly liquid investments with an original maturity date of less than one year. The carrying value of cash and cash equivalents approximates fair value because of the short maturities of those financial instruments. 7 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 C. Concentration of Credit Risk a. Cash Balances Financial instruments that potentially subject Pitt County Council on Aging to concentrations of credit risk consist principally of cash and cash equivalents. Pitt County Council on Aging maintains its cash and cash equivalents in various bank accounts that, at times, may exceed federally insured limits. Pitt County Council on Aging's cash and cash equivalent accounts have been placed with high credit quality financial institutions. The Organization has no formal policy regarding custodial credit risk for deposits if bank balances exceed the amount covered by federal depository insurance. Pitt County Council on Aging has not experienced, nor does it anticipate, any losses with respect to such accounts. Aty year-end, the Organization's deposits had a carrying amount of $357,217 and a bank balance of $366,109. Of the bank balance, $111,033 was uninsured by the federal depository insurance. b. Grant Revenue The Organization receives operating grants from federal and state agencies and various other sources. In 2024, the Organization received $1,389,532 in support and recognized $1,389,532 in revenue. During the year ended June 30, 2024, three grantors account for approximately 79% of the Organization's total revenues. The loss of funding from these grantor agencies could have an adverse effect on the Organization. In addition, periodic audits of these grants are required, and certain costs may be questioned as not being appropriate expenditures under the grant agreements. Such audits could result in the refund of grant money to the grantor agencies. Management believes that any required refunds will be immaterial. No provision has been made in the accompanying financial statements for the refund of grant monies. D. Accounts Receivable and Allowance for Credit Losses Receivables are carried at original invoice amount. The Organization maintains allowances for credit losses for estimated losses resulting from the inability of its customers to make required payments. Management considers the following factors when determining the collectability of specific customer accounts: customer credit-worthiness, past transaction history with the customer, current economic industry trends, and changes in customer payment terms. Past due balances over 90 days and other higher risk amounts are reviewed individually for collectability. If the financial condition of the Organization's customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. Based on management's assessment, the Organization provides for estimated uncollectible amounts through a charge to earnings and a credit to a valuation allowance. Balances that remain outstanding after the Organization has used reasonable collection efforts are written offt through a charge to the valuation allowance and a credit to accounts receivable. Recoveries of receivables previously written off are 8 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 recognized in income when received. Accounts receivable at June 30, 2024, is presented net of credit losses accounts of$-0-. E. Pledges Receivable Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of their estimated future cash flows. The discounts on those amounts are computed using risk-adjusted interest rates applicable to the years in which the promises are received. Discount amortization is included in contribution revenue. Conditional promises to give are not included as support until the conditions are met. Pledges receivable was $11,970 at June 30, 2024. F. Fixed Assets Property and equipment are stated at cost at the date of purchase or, for donated assets, at fair value at the date of donation, less accumulated depreciation. Depreciation is calculated using the straight-line method over the lesser of the estimated useful lives of the assets or the lease term. Depreciation expense totaled $99,965 for the year ended June 30, 2024. The useful lives for all property and equipment are as follows: Estimated Asset Class Useful Lives Furniture, fixtures, computers,vehicles, and equipment 5-10 years Land improvements 20 years Buildings 40 years Pitt County Council on Aging's policy is to capitalize property and equipment acquired for greater than $1,000 and expense normal repairs and maintenance as incurred. Pitt County Council on Aging's management periodically evaluates whether events or circumstances have occurred indicating that the carrying amount of long-lived assets may not be recovered. G. Investments Investments are reported at cost, if purchased, or at fair value, if donated. Thereafter, investments are reported at their fair values in the statements of financial position, and changes in fair value are reported as investment return in the statements of activities. Purchases and sales of securities are reflected on a trade-date basis. Gains and losses on sales of securities are based on average cost and are recorded in the statements of activities in the period in which the securities are sold. Interest is recorded when earned. Dividends are accrued as of the ex-dividend date. 9 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 H. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset in the principal or most advantageous market for the asset in an orderly transaction between market participants on the measurement date. Fair value should be based on the assumptions market participants would use when pricing an asset. US GAAP establishes a fair value hierarchy that prioritizes investments based on those assumptions. The fair value hierarchy gives the highest priority to quoted prices in active markets (observable inputs) and the lowest priority to an entity's assumptions (unobservable inputs). Pitt County Council on Aging groups assets at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 - Unadjusted quoted market prices for identical assets or liabilities in active markets as of the measurement date. Level 2 - Other observable inputs, either directly or indirectly including: Quoted prices for similar assets/liabilities in active markets. Quoted prices for identical or similar assets in non-active markets. Inputs other than quoted prices that are observable for the asset/liability; and Inputs that are derived principally from or corroborated by other observable market data. Level 3 - Unobservable inputs that cannot be corroborated by observable market data. I. Contributions Contributions received are recorded as net assets without donor restrictions or net assets with donor restrictions, depending on the existence and/or nature of any donor-imposed restrictions. Contributions that are restricted by the donor are reported as an increase in net assets without donor restrictions if the restriction expires in the reporting period in which the contribution is recognized. All other donor restricted contributions are reported as an increase in net assets with donor restrictions, depending on the nature of restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statements of activities as net assets released from restrictions. Contributed property and equipment are recorded at fair value at the date of donation. Contributions with donor-imposed stipulations regarding how long the contributed assets must be used are recorded as net assets with donor restrictions; otherwise, the contributions are recorded as net assets without donor restrictions. 10 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 J. Functional Expenses The costs of providing program and other activities have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among program services and supporting services benefited. Such allocations are determined by management on an equitable basis. The expenses that are allocated include the following: Expense Method of Allocation Personnel Time and effort Computer expense Full time equivalent Facilities and equipment Square footage Office management Full time equivalent Information and referral Full time equivalent Transportation Time and effort Travel and meetings Time and effort Nutrition Full time equivalent Volunteer development Full time equivalent Senior center programs Full time equivalent Interest expenses Time and effort Outreach sites Full time equivalent Home repairs Full time equivalent Insurance expense Full time equivalent Depreciation Square footage Other Time and effort K. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consist of amounts due for goods and services and for accrued payroll tax liabilities at year-end. L. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from these estimates. 11 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 M. Income Tax Status The Organization is exempt from income tax under the IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. Pitt County Council on Aging has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. 3. Availability and Liquidity The following represents Pitt County Council on Aging's financial assets at June 30, 2024: 2024 Financial Assets at Year-End: Cash and cash equivalents 5 357,217 Investments 474,101 Grants receivable and other receivable 109,326 Pledges receivable 11,970 Total financial assets 952,614 Less amounts not available to be used within one year: Net assets with donor restrictions 11,970 Financial assets available to meet general expenditures over the next 12 months 940,644 Pitt County Council on Aging's goal is generally to maintain financial assets to meet 90 days of operating expenses (approximately $435,000). As part of its liquidity plan, excess cash is invested in short-term investments, including money market accounts and certificates of deposit. Pitt County Council on Aging has a $238,987 margin loan available to meet cash flow needs. 12 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 4. Investments The following is a summary ofi investments at June 30, 2024: 2024 Equity funds $ 396,049 Certificates of deposit 77,979 Bond funds 73 Total $ 474,101 As of June 30, 2024, all investments were considered level 1 investments. 5. Fixed Assets, Net Fixed assets are summarized as follows: June 30, 2023 Additions Retirements June 30, 2024 Assets: Land and building $ 3,634,673 $ $ $ 3,634,673 Equipment and furniture 212,580 18,534 231,114 Total assets 3,847,253 18,534 3,865,787 Less: Accumulated depreciation 851,459 99,965 951,424 Fixed assets, net 2,995,794 2,914,363 Depreciation expense totaled $99,965 for the year ended June 30, 2024. 6. Margin Loan The Organization has a margin loan with an investment custodian that allows borrowing up to $238,987. The investments of the Organization are pledged as collateral under this loan. Interest on the loan accrues at 9.75% (the greater of current prime rate +1.25%) or 4.00% and the margin loan had a balance of $-0- at June 30, 2024. 7. Compensated Absences The Organization's paid time off policy states that there is no maximum number of hours an employee can accrue per year on a calendar year basis. Total accrued time off amounted to $24,777 as of June 30, 2024 and is included in accrued payroll related liabilities on the Statement of Financial Position. 13 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 8. Net Assets Net assets with donor restrictions were as follows as of June 30, 2024: 2024 Passage of time Pledges receivable 11,970 Net assets released from net assets with donor restrictions were as follows: 2024 Satisfaction of passage of time restrictions Pledges $ 12,770 Net assets without donor restrictions were as follows as of June 30, 2024: 2024 Undesignated $3,745,246 9. Defined Contributions Plan The Organization sponsors a defined contribution 403(b) pension plan, which is offered to all of its full-time employees. Employees may elect to defer salary up to the maximum allowable under current law. The Organization's contributions and costs are determined at the Board's discretion. The Organization made contributions for the plan amounting to $9,412 for the year ended June 30, 2024. 14 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 10. Personnel and Administrative Allocation A summary of the personnel and administrative expenses and their allocation are based on management's s estimates among the program services for the year ended June 30, 2024. The Organization does not record direct payroll expenses to the program service areas. All personnel costs are captured in one cost center and are allocated across program areas. 2024 Personnel expenses to be allocated: Salaries $ 495,267 Payroll taxes 46,072 Retirement 9,412 Staff development, travel, and penalties 5,787 Total personnel expenses to be allocated 5 556,538 Personnel allocation: Volunteer development $ 33,392 Transportation 27,827 Nutrition projects 178,092 Senior center operations, outreach, and general purpose 128,004 Informational and: referral programs 100,177 Administration expense 89,046 Total personnel expenses allocated $ 556,538 Facilities and equipment expenses: Utilities $ 22,304 Equipment rental 332 Other supplies 996 Janitorial 8,337 Telephone 13,787 Building repairs 35,990 Waste management 3,449 Total facilities and equipment expenses 85,195 Administrative allocation: Transportation $ 29,819 Nutrition programs 29,818 Management and general 25,558 Total administrative allocation $ 85,195 15 PITT COUNTY COUNCIL ON AGING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 11. Subsequent Events Pitt County Council on Aging has evaluated subsequent events through August 16, 2024, which is the date the financial statements were available to be issued. Pitt County Council on Aging is not aware of any material subsequent events. 16 Schedule 1 PITT COUNTY COUNCIL ON AGIING SCHEDULE OF REVENUES, SUPPORT, AND RECLASSIPICATIONS FOR THE YEAR ENDED JUNE 30, 2024 Without Donor With Donor Restrictions Restrictions Totals Government Grants: Federal and state grant $ 619,467 $ $ 619,467 State ofNC-EDTAP 59,000 59,000 NCDOT 205,162 205,162 State of] NC-MIPPA 9,242 9,242 State ofNC-SHIIP 19,511 19,511 Total federal and state 912,382 912,382 Other Grants: Pitt County 268,000 268,000 Town of Winterville 21,530 21,530 United Way 36,457 36,457 General grants 151,163 151,163 Total other grants 477,150 477,150 Other Income: Contributions 181,880 181,880 Cost share home delivered meals 6,478 6,478 Cost share - congregate nutrition 4,197 4,197 Cost share transportation 40 40 Programs income 36,471 36,471 Willow Springs consulting 3,288 3,288 Other income 49,444 49,444 Unrealized gain (loss) on investments 24,003 24,003 Dividend and interest income 15,828 15,828 Total other income 321,629 321,629 Total $ 1,711,161 $ $ 1,711,161 17 Schedule 2 PITT COUNTY COUNCIL ON AGING SCHEDULE OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED JUNE 30, 2024 Support Program Services Services Senior Information Management Volunteer Transport Nutrition Center and and Development Services Programs Outreach Referral General Total Personnel $ 33,392 $ 27,827 $ 178,092 $ 128,004 $ 100,177 $ 89,046 $ 556,538 Insurance expense 32,118 32,118 27,530 91,766 Computer expense 35,089 35,089 Facilities and equipment 29,819 29,818 25,558 85,195 Office management 7,030 7,030 Miscellaneous expense 8,913 8,913 Nutrition 479,149 479,149 Volunteer development 480 480 Transportation 227,970 227,970 Information and referral 63,114 63,114 Outreach sites 6,756 6,756 Home repairs 74,130 74,130 Travel and meetings 2,366 2,366 Subtotal 33,872 317,734 719,177 134,760 237,421 195,532 1,638,496 Depreciation 99,965 99,965 Total 5 33,872 $ 317,734 $ 719,177 $ 134,760 $ 237,421 $ 295,497 $ 1,738,461 18 2024-2025 COA Budget REVENUE 2023-2024 2024-2025 Change 43300 - Block Grant 43300 * Block Grant:43330 . Stimulus Funding 43300 - Block Grant:43340 Mid-East Commission $ 200 43300. - Block Grant:43341 * AAA-Congregate (180) $ 12,000 $ 45,000 275% 43300 - Block Grant:43342 - AAA-HDM (020) $ 355,000 $ 325,000 -8% 43300 - Block Grant:43343 - AAA-Senior Center Ops (170) $ 100,100 $ 101,000 1% 43300 - Block Grant:43345 AAA-H & H Improvement (140) $ 45,000 $ 47,477 6% 43300 : Block Grant:43350 - SCOPE (176) $ 15,000 $ 15,000 0% 43301 - Block Grant:43355 ARPA Congregate $ 50,000 0 -100% 43301 . Block Grant:43360 * ARPA HDM $ 0 43302 . Block Grant:43361 * ARPA SS $ 0 43300 * Block Grant:43351 USDA/NSIP $ 20,000 $ 29,000 45% 43400 . United Way 43400 - United Way:43410 Home Delivered Meals $ 16,000 $ 25,000 56% 43400 - United Way: 43420 FEMA Stimulus Grant $ 12,000 $ 7,000 -42% 43400 - United Way:43440 SECC $ 1,800 $ 2,000 11% 44500 - Government Funding 44500 * Government Funding:44510 Pitt County Allocation 44500 - Government Funding:44511 Pitt Co Alloc (180) $ 6,000 $ 6,180 3% 44500 - Government Funding:44512 Pitt Co Alloc (020) $ 31,000 $ 37,080 20% 44500 - Government Funding:44513 Pitt Co Alloc (170) $ 11,000 $ 11,480 4% 44500 * Government Funding:44515 Pitt Co Alloc (140) $ 5,000 $ 5,150 3% 44500 - Government Funding:44516 Pitt Co Alloc (176) $ 2,000 $ 1,538 -23% 44500 - Government Funding:44517 Pitt Co Alloc Gen Exp $ 213,000 $ 212,572 0% 44500 * Government Funding:44520 Town of Ayden 44500 - Government Funding:44530 Town of Bethel 44500 - Government Funding:44540 Town of Farmville $ 12,000 $ 11,830 -1% 44500 - Government Funding:44550 Town of Fountain 44500 - Government Funding:44560 City of Greenville 44500 - Government Funding:44570 Town of SIMPSON $ 3,200 $ 3,200 0% 44500 . Government Funding:44580 Town of Grimesland 44500 : Government Funding:44590 Town of Winterville $ 6,500 $ 6,500 0% 44700 . Cost Share 44700 . Cost Share:44710 Ayden - HDM $ 600 $ 600 0% 44700 - Cost Share:44711 - Ayden - Cong. $ 400 $ 350 -13% 44700 Cost Share:44720 . Bethel HDM $ 250 $ 100 -60% 44700 . Cost Share:44721 Bethel Cong. $ 50 $ 200 300% 44700 . Cost Share:44730 . Farmville HDM $ 250 $ 200 -20% 44700 . Cost Share:44731 - Farmville Cong. $ 100 $ 100 0% 44700 - Cost Share:44740 Fountain HDM $ 1,100 $ 200 -82% 44700 . Cost Share:44741 Fountain Cong. $ 300 $ 1,100 267% 44700 * Cost Share:44750 Greenville - HDM $ 7,300 $ 3,500 -52% 44700 . Cost Share:44751 Greenville - Cong. $ 1,000 $ 2,000 100% 44700 - Cost Share: 44753 - Greenville - Private Pay $ 4,000 $ 5,000 25% 44700 . Cost Share:44754 West Greenville HDM $ 500 $ 800 60% 44700 . Cost Share:44755 West Greenville Cong. $ 300 $ 250 -17% 44700 . Cost Share:44752 * General Transportation 44700 . Cost Share:44770 Medical Transportation $ 100 $ 100 0% 44800 * Donations 44800 * Donations:44810 * Individual $ 60,000 $ 90,000 50% 44800 . Donations:44815 Church $ 42,000 $ 71,000 69% Page 1 of 4 2024-2025 COA Budget REVENUE 2023-2024 2024-2025 Change 44800 - Donations:44820 - Business/Groups $ 20,000 $ 30,000 50% 44801 . Donations:44831 - Falls Prevention $ 700 $ 500 -29% 44802 . Donations:44832 - Medicare $ 3,000 $ 2,000 -33% 44803 * Donations:44833 - Incont. Supplies 45000 - Contracts:45030 . Willow Springs $ 5,000 $ 3,500 -30% 46400 * Other Types of Income 46400 * Other Types of Income:46410 Interest Income $ 7,000 $ 10,000 43% 46400 - Other Types of Income:46420 Ensure Sales $ 10,000 $ 8,000 -20% 46400 . Other Types of Income:46440 Can sales $ 75 $ 50 -33% 46400 - Other Types of Income:46460 Fundraising $ 25,000 $ 20,000 -20% 47200 - Program Income 47200 - Program Income:46480 Book Sales $ 75 $ 200 167% 47200 - Program Income:46490 Snack Sales $ 1,000 $ 1,200 20% 47200 - Program Income:47210 Newsletter Advertising 47200 - Program Income:47220 Line Dancing $ 1,000 $ 1,200 20% 47200 * Program Income:47240 Trips $ 13,000 $ 13,500 4% 47200 * Program Income:47290 Other Program Income S 2,500 $ 3,000 20% 47300 Info and Referral 47300 Info and Referral:47310 . SHIIP Grant $ 11,000 $ 15,400 40% 47300 Info and Referral:47360 . MIPPA $ 5,000 $ 6,400 28% 47500 * Rentals 47500 - Rentals:47530 * Rent Revenue - Nondebt Prop $ 20,000 $ 16,000 -20% 47600 * Misc. Income 47600 * Misc. Income:47605 Misc. Income 47600 * Misc. Income:47610 EDTAP Grant $ 50,000 $ 59,000 18% 47600 * Misc. Income:47615 NCDOT Grant $ 217,800 $ 217,800 0% 47600 * Misc. Income:47620 Applied/Earmarked Grants S 85,000 $ 105,000 24% 47600 * Misc. Income:47625 Vidant Fnd - Medicare S 55,000 $ 55,000 0% 47600 * Misc. Income:47626 Vidant Fnd - Nutrition $ 17,000 $ 17,000 0% 47600 * Misc. Income:47630 . Vidant Fnd Falls Prevent 5 6,000 $ 6,000 0% 47600 * Misc. Income:47631 Falls Program Fees (Private Pay) $ 8,000 $ 7,402 -7% 47600 Misc. Income:47635 Women for Women $ $ 14,300 #DIV/O! 48000- Resricted Donation $ 13,000 $ -100% 50000 - Cost of Goods Sold TOTAL INCOME $ 1,611,000 $ 1,680,159 4.3% EXPENSE 2023-2024 2024-2025 Change 60900 Administrative Expenses 60900 - Administrative Expenses:60910 Accounting/Audit $ 37,500 $ 25,000 -33% 60900 * Administrative Expenses:60920 Insurance W/C > 6,500 $ 7,000 8% 60900 * Administrative Expenses:60920 Insurance:60922 Property 60900 - Administrative Expenses:60920 Insurance:60923 . Liability S 16,000 $ 17,500 9% 60900 ' Administrative Expenses:60920 Insurance:60924 Health/Life 25,000 $ 25,000 0% 62100 - Computer Expenses 62100 : Computer Expenses:62110 * Maintenance/Repair S 7,500 $ 1,000 -87% 62100 : Computer Expenses:62120 * Replacement/Software 1,500 $ 2,000 33% 62100 : Computer Expenses:62150 - Outside Contract Services > 9,200 $ 27,000 193% 62800 . Facilities and Equipment 62800 . Facilities and Equipment:62810 Depr and Amort Allowable S 50,000 $ 81,435 63% 62800 Facilities and Equipment:62820 Pest Control 500 $ 500 0% 62800 . Facilities and Equipment:62830 Greenville Utilities > 22,000 $ 23,000 5% Page 2 of 4 2024-2025 COA Budget EXPENSE 2023-2024 2024-2025 Change 62800 Facilities and Equipment:62840 - Equip Rental and Maintenance $ 600 $ 400 -33% 62800 * Facilities and Equipment:62850 . Internet/Cable $ 1,600 $ 1,600 0% 62800 Facilities and Equipment:62860 Snacks $ 1,000 $ 1,000 0% 62800 Facilities and Equipment:62870 . Janitorial $ 3,000 $ 11,000 267% 62800 . Facilities and Equipment:62871 . Building/Repairs $ 8,000 $ 18,000 125% 62800 Facilities and Equipment:62890 Telephone $ 16,000 $ 15,000 -6% 62800 . Facilities and Equipment:62900 Waste Managment $ 3,000 $ 4,000 33% 65000 - Office Managment 65000 - Office Managment.65010 Printing $ 2,400 $ 2,800 17% 65000 - Office Managment.65020 Postage, Mailing Service $ 1,500 $ 1,200 -20% 65000 - Office Managment:65030 Outside Printing & Xerox $ 1,000 $ -100% 65000 . Office Managment:65040 Supplies $ 2,800 $ 2,500 -11% 65100 . Other Types of Expenses 65100 . Other Types of Expenses:65110 . Advertising/Marketing Expenses $ 4,500 $ 4,000 -11% 65100 . Other Types of Expenses:65120 - Legal Services $ 500 $ 500 0% 65100 - Other Types of Expenses:65130 . Board Support $ 750 $ 500 -33% 65100 * Other Types of Expenses:65150 Memberships and Dues $ 1,200 $ 1,000 -17% 65100 * Other Types of Expenses:65151 Advocacy $ 200 $ 200 0% 65100 * Other Types of Expenses:65152 Bank Charges $ 500 $ 1,000 100% 65100 - Other Types of Expenses:65160 . Other Costs 65100 - Other Types of Expenses:65165 Misc Expense $ 750 $ 1,000 33% 65101 - Other Types of Expenses:65167 Fundraising Expense $ 3,000 $ 1,500 -50% 65100 - Other Types of Expenses:65170 . Grant/Award Expense $ 1,500 $ 1,000 -33% 65101 - Other Types of Expenses:65172 Mid East IT Fee $ $ 850 65101 * Other Types of Expenses:65175 Temporary Personnel $ 3,000 $ 2,000 -33% 66000 - Employee Managment 66000 * Employee Managment.66010 Salaries $ 478,000 $ 490,000 3% 66000 - Employee Managment.66020 Payroll Taxes $ 42,000 $ 44,000 5% 66000 - Employee Managment.66021 Payroll Taxes State $ 1,300 $ 1,000 -23% 66000 - Employee Managment.66030 . Retirement $ 9,000 $ 9,800 9% 66000 - Employee Managment.66040 Travel (Mileage Reimbursement $ 4,000 $ 3,000 -25% 66000 . Employee Managment.66050 Staff Development/Training $ 3,000 $ 3,000 0% 66000 - Employee Managment.66090 Penalties 67000 Nutrition 67000 Nutrition:67010 HDM/Congregate $ 360,000 $ 363,374 1% 67000 Nutrition:67030 . Box Meals $ 65,200 $ 65,000 0% 67000 Nutrition:67040 Ensure $ 6,000 $ 5,000 -17% 67000 Nutrition:67070 Nutrition-Other $ 2,000 $ 2,000 0% 67000 * Nutrition:67110 Volunteer Development $ 500 $ 500 0% 67200 * Transportation 67200 Transportation:67210 . Medical Transportation $ 108,900 $ 108,900 0% 67200 . Transportation:67220 General Transportation $ 108,900 $ 108,900 0% 67200 Transportation:67230 . EDTAP $ 50,000 $ 59,000 18% 67300 Senior Center Programs 67400 - I & R 67400 I & R:67410 * HCCBG Housing & Home Imp $ 45,000 $ 35,000 -22% 67400 I & R:67420 SHIIP $ 11,000 $ 10,000 -9% 67400 I & R:67430 - Family Caregiver Support Prog. $ 1,000 $ 1,000 0% 67400 I & R:67460 MIPPA $ 5,000 $ 6,400 28% 67450 I & R- Fan Relief $ 200 $ 200 0% 67500 Ourtreach Sites Page 3 of 4 2024-2025 COA Budget EXPENSE 2023-2024 2024-2025 Change 67500 - Ourtreach Sites:67510 Ayden 67500 . Ourtreach Sites:67510 A Ayden:67511 - Supplies $ 1,000 $ 1,000 0% 67500-OuFtreehShes:67510-Ayden:67512-Phone 67500 - Ourtreach Sites:67520 . Bethel 67500 - Ourtreach Sites:67520 - Bethel:67521 Supplies $ 500 $ 500 0% 67500 * Ourtreach Sites:67530 - Farmville 67500 - Ourtreach Sites:67530 - Farmville:67531 . Supplies $ 1,000 $ 1,000 0% 67500 - Ourtreach Sites:67530 - Farmville:67536 - Phone $ 1,000 $ 1,100 67500. . Ourtreach Sites:67540 Fountain 67500. Ourtreach Sites:67540 * Fountain:67541 . Supplies $ 500 $ 500 0% 67500--OurtreachSites:67540-Fountain:67543--Phene 67500 - Ourtreach Sites:67550 . Greenville 67500 * Ourtreach Sites:67550 * Greenville:67551 - Supplies $ 1,500 $ 1,500 0% 67500 * Ourtreach Sites:67561 . West Greenville:67561 Supplies $ 1,000 $ 1,000 0% 67600 * Home Repairs 67600 - Home Repairs:67610 Vidant Fnd-Medicare Exp $ 55,000 $ 60,500 10% 67600 - Home Repairs:67620 Vidant Fnd-Falls Prev Exp $ 6,000 $ 6,000 0% 67600 - Home Repairs:67621 Private Pay Exp $ 6,000 $ 6,000 0% 67600 * Home Repairs:67630 Women for Women Exp 67621 . Falls Program Fees 68300 . Travel and Meetings 68300 . Travel and Meetings:68310 Conference, Convention, Meeting 3,000 $ 3,500 17% 68300 . Travel and Meetings:68320 Travel > 1,000 $ 1,000 0% TOTAL EXPENSES $ 1,611,000 $ 1,680,159 4% Page 4 of 4 1 4551 County Home Road Pitt County Greenville, NC2 27858 COA Council on Aging Telephone: 252.752.1717 Fax: 252.752.9365 Information and Overview ofServices Mission: The Council on Aging (COA) is a private 5010 (3)non-profit agency whose mission is enhancing the quality of life for adults by providing access to a wide range of services, programs, and resources that promote healthy living and independence. Hours ofOperation: Monday through Friday 8:00 a.m. to 5:00 p.m. Extended hours for scheduled activities and programs. Information and Referral Services-- assessment, information, and resources Caregiver Resources Caregiving for someone with dementia or Alzheimer": S disease Educational programs, information on caregiver stress, respite care, and Hospice/end oflife Fan Program Heat relief during warm months for qualified individuals Help in the Home Home Care/Home Health and Hospice provider listing Private pay aide and companion listing Medical Alert System listing Home Repair Resources Housing Options o Listing of options (e.g. apartment complexes) for people ages 55 and over and individuals who have a disability. Long Term Care Options 0 Listing of] Pitt County assisted care and skilled nursing facilities, family care homes, and continuing care retirement communities. Resources for deciding on long term care options Medication Assistance Resources Ramp Resources Support Group Information E Cats ADIAET $NC Area AgencyonAging SENIOR CENTER OF EXCELLENCE 2 Telephone Reassurance Program Information Transportation Healthy Aging and Injury Prevention-services to identify, address, and prevent falls Home Modification Assistance such as installation of grab bars and stair hand railings Bathroom Safety Equipment Resources (e.g. shower seat) Accessibility Resources (e.g. resources to widen doorway) Private Pay Services: Home Safety Falls Risk and Aging in Place assessments, home modifications such as removing tub and creating shower stall, widening doorways, installing grab bars and stair hand railings Medicare Counseling and Assistance Unbiased Counseling, Information, and Assistance regarding Medicare part D (prescription drug plans), Medicare Supplemental Plans, Medicare Advantage, and Original Medicare Nutritional Services Home Delivered Meals (Meals on Wheels) to adults ages 60 and over who are unable to prepare their own meals. These meet 1/3 RDA of vitamins and minerals. Private payo option available. Congregate Lunch Program to adults 60 and over at six Senior Wellness Centers across Pitt County. Private pay option available. Nutritional Supplements (e.g. Ensure, Glucerna, and Nepro) sold at reduced prices Transportation Services Medical Transportation o Transportation to medical appointments is provided for individuals age 60 and over, who do not receive Medicaid based on funding availability. A registration process must be completed before services are provided. Individuals receiving Medicaid --need to contact the Pitt County Department ofSocial Services at (252) 902-1110 or (252) 902-1111. General Transportation Transportation may be available to older adults interested in attending the COA Senior Wellness Centers within Pitt County for morning programs/activities and lunch. A registration process must be completed before services are provided. MIDEAST 4NC Area AgencyonA Aging SENIOR CENTER OF EXCELLENCE 3 Availability is based on funding. Community Programming and Activities A wide variety of programming at the Greenville location to increase knowledge, facilitate healthy aging, provide socialization opportunities, and improve quality of life Educational Classes and Programs Evidence-Based Health Promotion Programs/Workshops Matter of Balance Living Healthy with Chronic Conditions Living Healthy with Chronic Pain Powerful Tools for Caregivers Walk with Ease Exercise Classes Health Screenings (e.g. hearing, balance, blood pressure, fall risk) Property Tax Assistance Day and Overnight Trips to a variety of locations Other activities: social activities, arts and crafts, games, gardening, dancing, music, etc. Senior Wellness Center Programming Programming at six centers across Pitt County which increase knowledge, facilitatehealthy aging, provide socialization opportunities, and improve quality oflife Serves adults ages 55 and over Operate Monday through Friday in the mornings Additional Information Monthly Newsletter-receive by email or review online Website: www.pittcoa.com Phone call to the COA (252-752-1717) Email through the COA website or complete an online information request through the COA website (www.pittcoa.com) Follow the COA Facebook page for updates and information (Pitt Senior Center) A BEAST ANC Area Agency onAging SENIOR CENTER OF EXCELLENCE 4 Volunteer Opportunities Drivers to deliver meals Instructors for classes Office assistance Building and grounds assistance Help with fundraisers Donations Tax-deductible donations can be made online at www.pittcoa.com Checks payable to the Council on Aging Consider the COA as a planned giving recipient Give a memorial donation to the COA in honor of a loved one Ifwe may improve upon our services or you need a service that is not being offered in Pitt County, please let us know by calling 752-1717. COA Pitt County Council on Aging Comments and suggestions are always welcome! Updated.Jume. 2024 Card IDEASE <NC Area AgencyonAging SENIOR CENTER OF EXCELLENCE Agenda Item 0 TO: The Honorable Mayor and Commissioners May 5, 2025 OETT CALDIE Subject: Presentation on ADA Issues Steven Hardy-Braz has asked to be placed on the Board ofCommissioners May 5 meeting agenda to discuss Americans with Disabilities Act (ADA) issues. Action Recommended: Information Only Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhndpin@hmylmego. / 252-753-6700 y Agenda Item TO: The Honorable Mayor and Commissioners May 5, 2025 A THC CANDIES Subject: NC Eastern Municipal Power Agency Board of Commissioners Appointments David Hodgkins has served as the Town of Farmville's representative on the ElectriCities NC Eastern Municipal Power Agency Board of Commissioners for the last eight years. I replaced Richard Hicks who had served in this role when he was Town Manager and later on the Farmville Board of Commissioners. As you know, I am retiring on May 31 and will no longer be able to serve as your NCEMPA Commissioner. A new Commissioner will need to be appointed as well as a First Alternate Commissioner. I recommend appointing Justin Oakes as the new Commissioner and Brian Shackelford as the First Alternate Commissioner to this Board. Appoint Justin Oakes to be Farmville's Commissioner on the Action Recommended: NCEMPA Board of Commissioners and Appoint Brian Shackelford to be the First Alternate Commissioner Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhdpin@lmylemegey / 252-753-6700 * ELECTRICITIES NORTH CAROLINA INC. VIA E-MAIL TO: David Hodgkins 1501.17 Farmville Town Manager FROM: Amy Blinson Lead Executive Assistant DATE: April 1, 2025 SUBJECT: NCEMPA Board of Commissioners Per our email exchange today, I have attached an oath form to be executed when Farmville's Board of Commissioners appoints a replacement to fill the Commissioner position on the NCEMPA Board of Commissioners based on your upcoming retirement. After this oath is administered and notarized, please return a scanned copy to me. In addition, we will need a certified copy, or extract, of the minutes of the Board of Commissioners meeting at which this appointment was made and approved. The oath and minutes do not have to be sent to me at the same time. Your current representatives for Farmville are as follows: Commissioner David Hodgkins; 1st Alt. Comm. Vacant; and 2nd Alt. Comm. Brian Shackelford. Based on the 1st Alt. being vacant I have attached oaths for all three positions in the event your Board decides to appoint additional individuals or move Brian to 1st alternate, which isn't necessary but an option. Please let me know if you have any questions. adb Attachments 919.760.6000 1427 Meadow Wood Blvd. Raleigh, North Carolina 27604 The energy behind publlc power wwwelecticities.com 1501.17 Farmville OATH I, do solemnly swear that I will support and maintain the Constitution and laws of the United States, and the Constitution and laws of North Carolina, not inconsistent therewith, and that I will faithfully and impartially execute and discharge the duties of my office as Commissioner of North Carolina Eastern Municipal Power Agency, and that I will adhere to and abide by the ElectriCities' Ethical and Professional Code of Conduct, SO help me God. Commissioner Sworn to and subscribed before me, this day of 20 Notary Public My Commission Expires: (NOTARY SEAL HERE) 1501.17 Farmville OATH , do solemnly swear that I will support and maintain the Constitution and laws of the United States, and the Constitution and laws of North Carolina, not inconsistent therewith, and that will faithfully and impartially execute and discharge the duties of my office as First. Alternate Commissioner of North Carolina Eastern Municipal Power Agency, and that I will adhere to and abide by the ElectriCities Ethical and Professional Code of Conduct, SO help me God. First Alternate Commissioner Sworn to and subscribed before me, this day of 20 Notary Public My Commission Expires: (NOTARY SEAL HERE) a Agenda Item e TO: The Honorable Mayor and Commissioners May 5, 2025 RTE CALDLS Subject: Personnel Policy Amendment - Section 15 The Town's Employee Personnel Policy went through a comprehensive amendment process in 2023, but we have since found some areas of the policy that need additional amendments to address issues that have since arisen. Attached is the Town's current Employee Personnel Policy with proposed changes indicated in strikethroughs and highlighted type. Adoption will clarify areas of confusion among employees and make it easier for our management team and Human Resources Officer to administer. Approve the Proposed Amendment to the Town Employee Action Recommended: Personnel Policy Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodpin@lamylmegow / 252-753-6700 Additions highlighted Items to remove are strikethrough Section 15. Pay for Interim Assignments in a Higher-Level Classification An employee who is formally designated, for a period more than atleast 30 days ormore, to perform the duties of a job that is assigned to a higher salary grade than that of the employee's regular classification shall normally receive an increase for the duration of the interim assignment. The employee shall receive a salary adjustment of atleast 5% 10% ort to the minimum rate of the job in which the employee is acting if listed in the pay grades, whichever is greater. The salary increase shall be temporary and upon completion of the assignment, the employee shall go back to the salary he or she would have had if not assigned in the interim role, taking into account any increase the employee would have received if not placed in the interim role. If the employee holding the interim role transitions into the permanent role, there will be no additional increases Agenda Item 9 TO: The Honorable Mayor and Commissioners May 5, 2025 TH TCADDIS Subject: Personnel Policy Amendment Section 16 The Town's Employee Personnel Policy went through a comprehensive amendment process in 2023, but we. have since found some areas of the policy that need additional amendments to address issues that have since arisen. Attached is the Town's current Employee Personnel Policy with proposed changes indicated in highlighted and strikethrough type. Adoption will clarify areas of confusion among employees and make it easier for our management team and Human Resources Officer to administer. Approve the Proposed Amendment to the Town Employee Action Recommended: Personnel Policy Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodgin@lmyllmegery / 252-753-6700 Additions highlighted Items to remove are strikethrough Section 16. Career Development, Certification and Educational Increases It is in the Town's interest to develop employees for advancement, succession planning and for back up roles. The-Town-Manager,asef.asasiedbymelumeResourcsOlioershal-esiabicha schedule-of A 2% salary increases shall be given to provide incentive and to reward employees for attaining and-maintaining certifications and obtaining degrees that increase the employee's value to the Town. These increases should reflect certifications and/or degrees that exceed the requirements on the position classification specification. Town Manager approval required prior to registration. In addition, career development programs may be approved by the Town Manager and administered by the Human Resources Officer. O1 - Agenda Item ID TO: The Honorable Mayor and Commissioners May 5, 2025 RTT TCANS Subject: Presentation of Recommended Budget For FY 2025 - 2026 and Setting of Public Hearing The Mayor and Board of Commissioners will receive the Town Manager's recommended budget for FY 2025-2026 at the May 5, 2025 Board of Commissioners meeting. NCGS 159-12 requires the governing body to hold a public hearing to receive citizen input prior to adopting the budget ordinance. The Board should also plan to hold one or more budget work sessions to discuss the proposed budget and make any desired changes. Receive the Town Manager's proposed budget. Set a public hearing Action Recommended: on the proposed budget for June 2, 2025. Schedule a budget work session for a date in mid to late May. Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodgin@lamylmagor / 252-753-6700