AOWN 9n EST. 1872 ly MVI V PeM AGENDA for June 2, 2025 AGENDA Farmville Board of Commissioners June 2, 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's Comments F. Financial Report G. Changes/Additions/Deletions to Agenda H. Public Hearings 1. FY 2025/2026 Budget Ordinance I. Items For Consent 2. Approval of Minutes - April 28, 2025 (Closed Session) May 5, 2025 (Regular Session) - May 6, 2025 (Closed Session) - May 13, 2025 (Closed Session) - May 15, 2025 (Budget Workshop) 3. Adoption of Ordinance Amending FY 2024/2025 Budget Ordinance - General 4. Adoption of Ordinance Amending FY 2024/2025 Budget Ordinance - Library 5. Approval ofthe Audit Contract for Year Ended June 30, 2025 6. Request Pitt County to Re-Appoint Dana Harrell to the Farmville Planning Board J. Items For Discussion or Decision 7. Consideration of Awarding a Contract for Construction - ARPA Housing Authority Sanitary Sewer Improvements Project 8. Resolution Designating the Town Manager and Finance Director as Additional Authorized Representatives to Handle Pay Requests and Requisitions for NC Division of Water Infrastructure Grants 9. Consideration of CDBG-NR Policies 10. Presentation of Proposed Comprehensive Parks and Recreation Master Plan K. Citizen Comments L. Adjournment WN Budget Report a Farmville, NC Account Summary EST. 1872 For Fiscal: 2024/2025 Period Ending: 05/31/2025 n Lu 9 2 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 1,023.43 6,668.18 3,331.82 66.68 % 10-3202-3100 Vehicle Tag/Propertyl Late fees- VTS 20,000.00 20,000.00 1,916.21 22,592.94 2,592.94 112.96 % 10-3210-1100 Ad' Valorem Taxes 2010 0.00 0.00 0.00 416.09 416.09 0.00% 10-3211-1100 Ady Valorem Taxes 2011 0.00 0.00 0.00 416.09 416.09 0.00 % 10-3212-1100 Ad' Valorem Taxes 2012 0.00 0.00 0.00 341.92 341.92 0.00 % 10-3213-1100 Ady 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 Ady Valorem taxes- 2019 0.00 0.00 0.00 212.75 212.75 0.00 % 10-3219-1102 VTSVehiclet 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 14.94 318.49 318.49 0.00 % 10-3221-1100 Ady Valorem Taxes- 2021 4,000.00 4,000.00 38.26 418.99 -3,581.01 10.479 % 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 29.97 3,970.81 4,029.19 49.64 % 10-3222-1102 VTS Vehicle Taxes- 2022 1,000.00 1,000.00 91.88 227.64 -772.36 22.76 % 10-3223-1100 Ad' Valorem Taxes-2023 25,000.00 25,000.00 36.89 3,107.16 -21,892.84 12.43 % 10-3223-1102 VTS Vehicle Taxes- 2023 100,000.00 100,000.00 371.53 83,358.65 16,641.35 83.36 % 10-3224-1100 Ad Valorem Taxes- 2024 2,418,040.00 2,418,040.00 14,015.72 2,433,888.53 15,848.53 100.66 % 10-3224-1102 VTS Vehicle Taxes- 2024 210,355.00 210,355.00 25,923.19 137,276.96 -73,078.04 65.26 % 10-3225-1100 Ad Valorem Taxes- 2025 0.00 0.00 0.00 1.95 1.95 0.009 % 10-3228-4000 Golf Cart Registration Fees 300.00 300.00 50.00 200.00 -100.00 66.67 % 10-3229-4001 Sale Of Tags And Titles DMV 80,000.00 80,000.00 9,479.85 77,389.15 -2,610.85 96.74% 10-3229-4002 DMV- Sale Of Merchandise 500.00 500.00 76.00 386.00 -114.00 77.20 % 10-3230-3102 Local Govt. Sales Tax 1,580,000.00 1,580,000.00 89,192.62 1,115,481.74 464,518.26 70.605 % 10-3231-3300 Solid Waste Disposal Tax 3,600.00 3,600.00 877.87 2,632.43 -967.57 73.12 % 10-3235-3301 Fire Services Pitt County Tax 96,690.00 96,690.00 0.00 116,316.00 19,626.00 120.309 % 10-3235-3302 Fire Calls County Funds 11,300.00 11,300.00 0.00 8,450.00 -2,850.00 74.78 % 10-3311-3103 Payments Inl Lieu OfTaxes 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 Beer Tax 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 0.009 % 10-3323-8032 Court And. Arrest Fees 12,000.00 12,000.00 180.20 5,072.08 -6,927.92 42.27 % 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- Notary Fees 17,500.00 17,500.00 1,675.00 18,637.00 1,137.00 106.50 % 10-3343-7000 Building Permits 16,000.00 16,000.00 1,445.00 17,885.00 1,885.00 111.78 % 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 2,500.00 150.00 1,592.77 -907.23 63.71 % 10-3345-4005 Plumbing Permits 3,500.00 3,500.00 300.00 1,227.60 -2,272.40 35.079 % 10-3345-4006 Electrical Permits 16,000.00 16,000.00 600.00 11,074.08 4,925.92 69.21 % 10-3345-4007 Minimum! Housing Insp.Fee 1,200.00 1,200.00 0.00 10.00 1,190.00 0.839 % 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 1,052.21 10,526.79 -2,473.21 80.989 % 10-3424-4010 Cemetery Service Fees 35,000.00 35,000.00 2,000.00 25,150.00 -9,850.00 71.86 % 10-3431-3304 Controlled Subst State Rev 0.00 0.00 0.00 2.42 2.42 0.00% 10-3431-4011 Animal Shelter Fees & Fines 100.00 100.00 0.00 0.00 -100.00 0.00 % 10-3452-3307 State Grant- Fire Dept. 39,950.00 39,950.00 0.00 37,887.99 -2,062.01 94.849 % 10-3452-4013 Garbage Collection Fees 698,000.00 698,000.00 57,354.25 623,665.44 -74,334.56 89.35 % 5/28/2025 1:17:28 PM Page 1 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-3530-8044 Industrial Park Land- Lease Payments 1,187.00 1,187.00 0.00 1,186.77 -0.23 99.98 % 10-3550-3308 Sro Officer Reimbure.- Pitt Co Schoo.. 180,000.00 180,000.00 0.00 152,826.00 -27,174.00 84.90 % 10-3611-3309 State-Aid Library Grant 4,407.00 4,407.00 344.00 3,899.00 -508.00 88.47% 10-3611-8200 Library Fees/ Fines 5,400.00 5,400.00 509.00 5,545.94 145.94 102.70 % 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 Library Trust 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 4,820.00 2,180.00 68.86 % 10-3612-4016 Recreation- Park Rentals 500.00 500.00 90.00 905.00 405.00 181.00 % 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 1,427.00 2,477.00 -23.00 99.08 % 10-3612-8103 Recreation- Concessions 1,000.00 1,000.00 0.00 287.00 -713.00 28.709 o 10-3612-8104 Recreation- League Player Fees 49,200.00 49,200.00 204.00 46,808.50 -2,391.50 95.14 % 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- Sponsorships 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 0.00 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 0.00 750.00 750.00 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 0.009 % 10-3616-8036 Municipal Support Grant- Pitt Count... 5,000.00 5,000.00 0.00 0.00 -5,000.00 0.00 % 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 35,000.00 155.94 7,373.43 -27,626.57 21.07 % 10-3831-8513 Interest Earned Capital Reserv 4,000.00 4,000.00 11.83 3,719.34 -280.66 92.98 % 10-3831-8514 Interest Earned- BB&TFire TruckA/C 3,000.00 3,000.00 11.66 3,582.95 582.95 119.43 % 10-3831-8531 Interest Earned Depreciation Reserv 0.00 0.00 0.32 101.85 101.85 0.00 % 10-3835-4017 Sale/Materials & Services 2,000.00 2,000.00 3,840.00 5,085.00 3,085.00 254.25 % 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 3,000.00 243.79 4,612.77 1,612.77 153.76 % 10-3839-8097 Misc. Income- Unapplied Credits 0.00 0.00 0.00 1,765.00 1,765.00 0.00 % 10-3981-9016 Reimbursement for Services Water.. 595,474.00 595,474.00 595,474.00 595,474.00 0.00 100.00 % 10-3981-9017 Reimbursement: for Services Sewer.. 503,423.00 503,423.00 503,423.00 503,423.00 0.00 100.00 % 10-3981-9018 Reimbursement: for Services Electr... 633,532.00 633,532.00 633,532.00 633,532.00 0.00 100.00 % 10-3986-9000 Transfer In From Cemetery Perp Ca... 36,500.00 36,500.00 36,500.00 36,500.00 0.00 100.009 % 10-3986-9001 Transfer in From Water Fund For St... 6,000.00 6,000.00 6,000.00 6,000.00 0.00 100.00 % 10-3986-9002 Transfer in From Electric Fund 319,243.00 319,243.00 319,243.00 319,243.00 0.00 100.00 % 10-3986-9003 Transfer in From Electric- Payl Lieu T. 46,057.00 46,057.00 46,057.00 46,057.00 0.00 100.00 % 10-3987-9005 Transfer in From Water Fund 72,323.00 72,323.00 72,323.00 72,323.00 0.00 100.00 % 10-3987-9006 Transfer in From Sewer Fund 6,000.00 6,000.00 6,000.00 6,000.00 0.00 100.00 % 10-3987-9007 Transfer in From ElectricFund 45,000.00 45,000.00 45,000.00 45,000.00 0.00 100.00% 10-3991-9900 Appropriated Fund Balance 0.00 5,988.00 0.00 0.00 -5,988.00 0.00 % 10-3991-9901 PowellE Bill Fund Balance 176,500.00 176,500.00 0.00 0.00 176,500.00 0.00 % Revenue Total: 8,853,481.00 8,941,483.00 2,478,684.56 7,786,494.54 1,154,988.46 87.08% Expense Department: 4110 Legislative 10-4110-1210 Salaries Staff/Elected Officials 44,360.00 44,360.00 1,619.77 35,611.43 8,748.57 80.28 % 10-4110-1810 FICA 3,400.00 3,400.00 123.18 2,713.70 686.30 79.81 % 10-4110-1820 Retirement 3,600.00 3,600.00 221.10 3,534.79 65.21 98.199 % 10-4110-1830 GroupInsurance 3,400.00 3,400.00 190.90 2,799.83 600.17 82.35 % 10-4110-1870 401K Retirement Contribution 765.00 765.00 44.55 712.24 52.76 93.10 % 10-4110-1891 Special Employee Programs 3,200.00 3,200.00 0.00 4,636.22 -1,436.22 144.889 % 10-4110-1920 Professional Services 18,000.00 18,000.00 1,565.00 12,695.26 5,304.74 70.53 % 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 8,000.00 142.84 9,239.94 -1,239.94 115.50 % 10-4110-3110 Travel/Staff Development 1,000.00 1,000.00 0.00 247.58 752.42 24.76% 5/28/2025 1:17:28 PM Page 2 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4110-3210 Telephone & Postage 2,000.00 2,000.00 139.11 964.61 1,035.39 48.23 % 10-4110-3300 Utilities 13,000.00 13,000.00 0.00 9,963.88 3,036.12 76.65 % 10-4110-3520 Equipment Maintenance and Repair 1,000.00 1,000.00 42.54 976.28 23.72 97.63 % 10-4110-3700 Advertising 600.00 600.00 56.00 1,010.77 -410.77 168.46 % 10-4110-4300 Rent- Police Substation 3,600.00 3,600.00 600.00 3,310.00 290.00 91.94 % 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/nvestment: Service Charges 7,500.00 7,500.00 581.37 6,993.47 506.53 93.25 % 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/Griffin Lease 15,260.00 15,260.00 0.00 11,760.00 3,500.00 77.06 % 10-4110-9811 Due To May Museum 25,700.00 25,700.00 25,700.00 25,700.00 0.00 100.00 % 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 31,026.36 267,904.74 32,329.26 89.23% Department: 4120 Administration 10-4120-1210 Salaries 213,570.00 213,570.00 13,269.78 210,330.57 3,239.43 98.48 % 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 17,700.00 984.57 15,641.41 2,058.59 88.37 % 10-4120-1820 Retirement 30,000.00 30,000.00 1,811.34 27,703.06 2,296.94 92.349 % 10-4120-1830 Group Insurance 25,000.00 25,000.00 1,527.00 22,396.00 2,604.00 89.58 % 10-4120-1840 1% State Unemployment Insurance 0.00 0.00 0.00 1,977.36 1,977.36 0.009 % 10-4120-1870 401K Retirement Contribution 5,700.00 5,700.00 364.92 5,581.24 118.76 97.92 % 10-4120-1890 Wellness Program Expenses 500.00 500.00 0.00 607.44 -107.44 121.499 % 10-4120-1920 Professional Services 1,000.00 1,000.00 241.83 1,982.70 -982.70 198.27 % 10-4120-2600 Departmental Supplies 1,200.00 1,200.00 20.22 898.19 301.81 74.85 % 10-4120-3110 Travel & Staff Development 8,000.00 8,000.00 1,739.11 9,345.48 -1,345.48 116.82 % 10-4120-3210 Telephone & Postage 3,000.00 3,000.00 306.14 2,146.74 853.26 71.56% 10-4120-3520 Equipment Maintenance and Repair 1,200.00 1,200.00 42.54 984.51 215.49 82.04 % 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 0.00 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 Insurance And 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 20,307.45 307,789.82 26,380.18 92.11% Department: 4130 - Finance 10-4130-1210 Salaries 314,800.00 314,800.00 18,214.33 276,581.70 38,218.30 87.86 % 10-4130-1260 Part Time Wages 17,600.00 17,600.00 1,142.44 16,343.33 1,256.67 92.86 % 10-4130-1810 FICA 25,500.00 25,500.00 1,478.67 22,377.42 3,122.58 87.75 % 10-4130-1820 Retirement 39,900.00 39,900.00 2,486.28 37,153.53 2,746.47 93.12 % 10-4130-1830 Groupl Insurance 85,000.00 85,000.00 4,390.10 59,307.92 25,692.08 69.77 % 10-4130-1870 401K Retirement Contribution 8,300.00 8,300.00 500.88 7,484.48 815.52 90.17 % 10-4130-1920 Professional Services 50,000.00 50,000.00 53.68 45,807.44 4,192.56 91.61% 10-4130-2600 Departmental Supplies 15,000.00 15,000.00 821.50 10,154.46 4,845.54 67.70 % 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 0.00 6,586.09 -1,586.09 131.72 % 10-4130-3210 Telephone & Postage 27,000.00 27,000.00 2,310.53 22,007.92 4,992.08 81.51% 10-4130-3410 Printing 500.00 500.00 0.00 3,600.91 -3,100.91 720.18 % 10-4130-3520 Equipment Maintenance and Repair 2,500.00 2,500.00 209.83 3,030.11 530.11 121.209 % 10-4130-3700 Advertising 500.00 500.00 1,522.00 1,522.00 -1,022.00 304.40 % 10-4130-4400 Contracted: Services 50,000.00 50,000.00 757.17 48,802.22 1,197.78 97.609 % 10-4130-4402 Credit Card Fees 60,000.00 60,000.00 4,779.42 49,944.75 10,055.25 83.24 % 10-4130-4500 InsuranceAnd Bonds 0.00 0.00 0.00 1,341.00 -1,341.00 0.00% 10-4130-4910 Dues & 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 0.009 % 5/28/2025 1:17:28 PM Page 3 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4130-8941 Bad Debt- Old AR' Write-off 0.00 0.00 0.00 662.69 -662.69 0.00 % Department: 4130 Finance Total: 704,100.00 704,100.00 38,666.83 613,597.81 90,502.19 87.15% Department: 4210 Information' Technology 10-4210-1210 Salaries 79,065.00 79,065.00 4,757.31 75,256.07 3,808.93 95.18 % 10-4210-1810 FICA 6,048.00 6,048.00 354.36 5,617.02 430.98 92.87 % 10-4210-1820 Local Government Retirement 10,200.00 10,200.00 649.38 9,982.71 217.29 97.87% 10-4210-1830 Group Insurance 13,500.00 13,500.00 763.50 11,198.00 2,302.00 82.95 % 10-4210-1870 401K Retirement Contribution 1,976.00 1,976.00 130.83 2,011.05 -35.05 101.77 % 10-4210-2600 Departmental Supplies 3,000.00 3,000.00 0.00 312.91 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 8,300.00 850.77 7,904.26 395.74 95.23 % 10-4210-3520 Equipment Maintenance and Repair 50,000.00 50,000.00 915.23 19,349.42 30,650.58 38.70% 10-4210-4910 Dues And Subscriptions 60,000.00 60,000.00 0.00 18,621.89 41,378.11 31.04 % 10-4210-5000 Capital Outlay Noncapitalized 36,000.00 36,000.00 1,975.68 20,749.78 15,250.22 57.64 % Department: 4210 Information' Technology' Total: 268,689.00 268,689.00 10,397.06 171,003.11 97,685.89 63.64% Department: 4310 Police 10-4310-1210 Salaries 1,326,000.00 1,326,000.00 82,039.41 1,158,657.59 167,342.41 87.38 % 10-4310-1260 Part Time Wages 10,000.00 10,000.00 1,368.21 7,918.47 2,081.53 79.18 % 10-4310-1280 Separation Allowance 61,500.00 61,500.00 2,788.86 43,692.14 17,807.86 71.04 % 10-4310-1800 Law Enforcement Retire. 138,000.00 138,000.00 10,354.23 131,464.83 6,535.17 95.26 % 10-4310-1810 FICA 94,000.00 94,000.00 6,548.93 91,922.16 2,077.84 97.79 % 10-4310-1820 Retirement 26,000.00 26,000.00 1,801.13 35,736.10 9,736.10 137.45 % 10-4310-1830 Group Insurance 325,000.00 325,000.00 21,790.82 293,917.45 31,082.55 90.44 % 10-4310-1870 401K Retirement Contribution 57,000.00 57,000.00 3,805.10 50,904.60 6,095.40 89.31 % 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 1,761.98 9,927.63 8,072.37 55.15 % 10-4310-2510 Automotive! Supplies 60,000.00 60,000.00 2,962.82 33,831.47 26,168.53 56.39 % 10-4310-2600 Departmental Supplies 20,000.00 20,000.00 501.64 5,062.74 14,937.26 25.31% 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 0.00 2,286.89 1,713.11 57.17% 10-4310-3210 Telephone & Postage 16,000.00 16,000.00 2,333.69 15,513.84 486.16 96.96 % 10-4310-3300 Utilities 5,000.00 5,000.00 0.00 4,691.66 308.34 93.83 % 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 30,000.00 317.39 16,343.93 13,656.07 54.48 % 10-4310-3530 Vehicles Maintenance and Repair 45,000.00 45,000.00 2,997.31 28,412.87 16,587.13 63.14 % 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 3,706.00 30,731.76 3,268.24 90.399 % 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 DuesA And Subscriptions 1,500.00 1,500.00 0.00 600.00 900.00 40.009 % 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 0.00 % Department: 4310 Police Total: 2,358,200.00 2,361,488.00 145,077.52 1,991,861.43 369,626.57 84.35% Department: 4320 - Fire 10-4320-1260 Part Time Wages 30,162.00 30,162.00 1,769.03 30,373.35 -211.35 100.709 % 10-4320-1280 Expense Fees 49,000.00 49,000.00 10,795.00 34,585.00 14,415.00 70.58 % 10-4320-1810 FICA 3,066.00 3,066.00 135.35 2,323.62 742.38 75.799 % 10-4320-1820 Retirement 2,600.00 2,600.00 0.00 1,260.00 1,340.00 48.46 % 10-4320-1830 GroupInsurance 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 76.32 % 10-4320-2510 Automobile: Supplies 6,000.00 6,000.00 483.91 4,470.03 1,529.97 74.50 % 10-4320-2600 Departmental Supplies 10,000.00 16,648.00 543.84 17,984.44 -1,336.44 108.03 % 10-4320-3110 Travel & Staff Develop. 6,000.00 6,000.00 1,402.04 5,347.92 652.08 89.13% 10-4320-3210 Telephone & Postage 6,000.00 6,000.00 1,195.27 6,645.73 -645.73 110.76 % 10-4320-3300 Utilities 10,000.00 10,000.00 699.76 11,536.14 -1,536.14 115.369 % 10-4320-3510 Building Maintenance 15,000.00 15,000.00 7,362.67 17,304.40 -2,304.40 115.36 % 5/28/2025 1:17:28 PM Page 4 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-4320-3520 Equipment Maintenance: and Repair 7,000.00 7,000.00 1,832.59 11,123.82 -4,123.82 158.91 % 10-4320-3530 Vehicle Maintenance: and Repair 8,000.00 30,548.00 2,517.14 34,258.71 -3,710.71 112.15 % 10-4320-3700 Advertising 100.00 100.00 0.00 0.00 100.00 0.00 % 10-4320-3800 Radio Maintenance (Pitt County) 4,900.00 4,288.00 2,940.00 3,059.97 1,228.03 71.36 % 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 1,050.00 101,900.32 8,011.68 92.71 % 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 0.009 % Department: 4320 Fire Total: 466,753.00 466,753.00 32,726.60 365,996.59 100,756.41 78.41% Department: 4350 Code Enforcement 10-4350-1210 Salaries 123,220.00 123,220.00 7,280.40 113,703.19 9,516.81 92.289 % 10-4350-1260 Part Time Wages 31,000.00 31,000.00 2,035.43 29,239.02 1,760.98 94.32 % 10-4350-1810 FICA 11,797.00 11,797.00 709.03 10,882.02 914.98 92.24 % 10-4350-1820 Local Government Retirement 15,895.00 15,895.00 993.78 15,373.03 521.97 96.72 % 10-4350-1830 Groupl Insurance 30,000.00 30,000.00 1,527.00 22,396.00 7,604.00 74.65 % 10-4350-1870 Retirement Cont. 401(k) 3,388.00 3,388.00 200.22 3,096.84 291.16 91.41 % 10-4350-1920 Professional: Services 22,000.00 22,000.00 105.00 13,891.25 8,108.75 63.14% 10-4350-2510 Automotive! Supplies 2,000.00 2,000.00 358.10 1,258.10 741.90 62.91 % 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 0.00 6,727.81 -1,727.81 134.56 % 10-4350-3210 Telephone & Postage 2,000.00 2,000.00 139.11 1,194.65 805.35 59.73 % 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 24.53 642.14 42.14 107.02 % 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 1,500.00 500.00 807.50 692.50 53.83 % 10-4350-4931 Building Condemnations 15,000.00 15,000.00 10,500.00 14,700.00 300.00 98.00 % Department: 4350 Code Enforcement Total: 270,600.00 270,600.00 24,372.60 237,031.32 33,568.68 87.59% Department: 4510 Public Works 10-4510-1210 Salaries 464,156.00 464,156.00 28,824.32 489,143.09 -24,987.09 105.38 % 10-4510-1260 Part Time Wages 30,000.00 30,000.00 0.00 17,535.46 12,464.54 58.45 % 10-4510-1810 FICA 36,119.00 36,119.00 2,203.89 38,743.64 -2,624.64 107.27 % 10-4510-1820 Retirement 58,000.00 58,000.00 3,934.53 65,567.84 -7,567.84 113.05 % 10-4510-1830 Group Insurance 153,000.00 153,000.00 11,306.29 163,439.32 -10,439.32 106.82 % 10-4510-1870 401K Retirement Contribution 12,920.00 12,920.00 792.66 13,209.88 -289.88 102.24 % 10-4510-1920 Professional Services 8,000.00 8,000.00 0.00 4,558.69 3,441.31 56.98 % 10-4510-2120 Uniforms 12,000.00 12,000.00 902.66 15,002.93 3,002.93 125.02 % 10-4510-2510 Automotive Supplies 35,000.00 35,000.00 2,419.51 24,882.86 10,117.14 71.09 % 10-4510-2600 Departmental Supplies 27,000.00 27,000.00 724.76 22,808.12 4,191.88 84.479 % 10-4510-3110 Travel & Staff Development 8,500.00 8,500.00 92.02 356.17 8,143.83 4.19 % 10-4510-3210 Telephone & Postage 5,000.00 5,000.00 883.72 4,591.07 408.93 91.829 % 10-4510-3300 Utilities 35,000.00 35,000.00 76.08 32,259.47 2,740.53 92.17 % 10-4510-3510 Maintenance! Repair Buildings 50,000.00 50,000.00 11,386.24 36,105.03 13,894.97 72.21% 10-4510-3520 Equipment Maintenance and Repair 33,000.00 33,000.00 109.12 34,998.46 -1,998.46 106.06 % 10-4510-3530 Vehicles Maintenance and Repair 33,000.00 33,000.00 1,515.33 29,223.42 3,776.58 88.569 % 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 1,163.22 17,020.44 2,020.44 113.47 % 10-4510-3550 Storm Drainage Sysl Improvement 73,859.00 89,859.00 1,050.00 17,037.08 72,821.92 18.96 % 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 0.00 643.84 356.16 64.38 % 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 0.00 % 10-4510-4400 Contracted: Services 30,000.00 30,000.00 0.00 53,536.20 -23,536.20 178.45% 10-4510-4401 Contracted: Services- Solid Waste 680,000.00 680,000.00 54,448.79 546,510.29 133,489.71 80.37 % 5/28/2025 1:17:28 PM Page 5 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 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 Dues And Subscriptions 500.00 500.00 0.00 9.24 490.76 1.85 % 10-4510-4930 Safety 7,000.00 7,000.00 1,635.00 3,461.55 3,538.45 49.45 % 10-4510-5000 Capital Outlay Noncapitalized 5,000.00 5,000.00 2,938.43 4,982.17 17.83 99.64 % 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 0.009 % 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 2,130,248.00 126,406.57 1,800,598.58 329,649.42 84.53% Department: 5610 Powell Bill 10-5610-1920 Professional Services 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 10-5610-2600 Department Supplies 15,000.00 15,000.00 106.00 13,368.81 1,631.19 89.13 % 10-5610-3520 Maintenance & Repair- Equipment 0.00 42,000.00 0.00 39,302.44 2,697.56 93.58 % 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 0.00 8,846.57 24,153.43 26.81 % 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 4,000.00 4,000.00 21,000.00 16.00 % 10-5610-5590 Capital Outlay-Street Resurfacing 150,000.00 150,000.00 16,500.00 167,697.00 17,697.00 111.80 % 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 20,606.00 305,455.90 31,044.10 90.77% Department: 6110 Library 10-6110-1210 Salaries 183,470.00 183,470.00 12,583.67 195,697.69 12,227.69 106.66 % 10-6110-1260 Part Time Wages 40,320.00 40,320.00 3,629.31 37,981.87 2,338.13 94.20 % 10-6110-1810 FICA 17,120.00 17,120.00 1,235.52 17,807.31 -687.31 104.01% 10-6110-1820 Retirement 24,100.00 24,100.00 1,717.68 26,428.55 -2,328.55 109.66 % 10-6110-1830 GroupInsurance 45,000.00 45,000.00 3,054.00 44,769.25 230.75 99.49 % 10-6110-1870 401K Retirement Contribution 4,922.00 4,922.00 346.05 5,324.48 -402.48 108.18 % 10-6110-1920 Professional: Services 500.00 500.00 0.00 0.00 500.00 0.009 % 10-6110-2300 Adult Supplies & Material 12,500.00 12,500.00 870.87 12,716.04 -216.04 101.73 % 10-6110-2310 Child Supplies & Material 9,500.00 7,000.00 0.00 4,833.06 2,166.94 69.04% 10-6110-2311 Children's Program Supplies 8,000.00 10,000.00 0.00 7,309.25 2,690.75 73.09 % 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 0.00 4,055.89 515.11 88.73 % 10-6110-2600 Departmental Supplies 8,000.00 8,000.00 117.90 7,369.60 630.40 92.129 % 10-6110-3110 Travel & Staff Development 4,750.00 2,750.00 1,000.00 1,759.26 990.74 63.97 % 10-6110-3210 Telephone & Postage 2,000.00 2,000.00 139.11 1,494.10 505.90 74.71% 10-6110-3220 Computer Search/Software 12,500.00 9,500.00 0.00 6,417.75 3,082.25 67.569 % 10-6110-3300 Utilities 47,000.00 47,000.00 0.00 37,774.22 9,225.78 80.37 % 10-6110-3410 Printing 6,000.00 3,000.00 799.21 3,669.49 -669.49 122.32 % 10-6110-3510 Maintenance/Repair, of Building 3,610.00 15,210.00 0.00 14,875.35 334.65 97.809 % 10-6110-3520 Maintenance/Repair Equipment 20,000.00 20,000.00 474.64 14,297.63 5,702.37 71.49 % 10-6110-3700 Advertising 4,000.00 2,000.00 0.00 1,994.22 5.78 99.71% 10-6110-4400 Contracted: Services 13,100.00 13,100.00 0.00 8,325.00 4,775.00 63.55 % 10-6110-4500 InsuranceAnd Bonds 4,500.00 4,500.00 0.00 4,640.71 -140.71 103.13% 10-6110-4910 Dues and Subscriptions 6,200.00 6,200.00 24.00 6,655.14 -455.14 107.34 % 10-6110-4911 Special Programs 4,500.00 5,750.00 0.00 5,488.78 261.22 95.469 % 10-6110-5000 Capital Outlay Noncapitalized 0.00 0.00 0.00 -180.85 180.85 0.00 % 10-6110-5550 Capital Outlay Equipment 0.00 70,000.00 0.00 0.00 70,000.00 0.009 % 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 25,991.96 916,845.58 87,901.42 91.25% Department: 6120 Parks and Recreation 10-6120-1210 Salaries 155,690.00 162,690.00 9,495.99 148,256.67 14,433.33 91.13% 10-6120-1260 Part Time Wages 62,700.00 62,700.00 1,433.44 41,455.09 21,244.91 66.12 % 10-6120-1810 FICA 15,860.00 15,860.00 810.99 14,144.47 1,715.53 89.189 % 5/28/2025 1:17:28 PM Page 6 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 10-6120-1820 Retirement 18,440.00 18,440.00 1,296.20 20,032.35 -1,592.35 108.64 % 10-6120-1830 Group Insurance 38,000.00 38,000.00 2,290.50 33,571.25 4,428.75 88.35 % 10-6120-1870 401K Retirement Contribution 4,264.00 4,264.00 261.12 4,035.59 228.41 94.64 % 10-6120-1920 Professional Services 50,000.00 80,150.00 90.00 68,555.00 11,595.00 85.53 % 10-6120-2510 Automotive Supplies 4,000.00 3,000.00 330.22 2,165.53 834.47 72.18 % 10-6120-2600 Departmental Supplies 42,000.00 42,350.00 4,484.24 40,794.19 1,555.81 96.339 % 10-6120-2700 Purchase For Resale 1,500.00 1,500.00 964.24 964.24 535.76 64.28 % 10-6120-3110 Travel & Staff Develop. 4,000.00 3,000.00 220.71 1,333.17 1,666.83 44.44 % 10-6120-3210 Telephone And Postage 4,000.00 4,000.00 358.59 3,679.13 320.87 91.98 % 10-6120-3300 Utilities 48,000.00 48,000.00 155.80 35,477.96 12,522.04 73.91 % 10-6120-3510 Maintenance and Repair Building/ 43,000.00 39,850.00 786.39 21,568.22 18,281.78 54.12 % 10-6120-3520 Equipment Maintenance and Repair 15,000.00 8,500.00 225.13 7,716.44 783.56 90.78 % 10-6120-3530 Maintenance and Repair Vehicles 3,000.00 3,000.00 391.76 1,397.33 1,602.67 46.58 % 10-6120-3700 Advertising 8,000.00 6,000.00 145.02 4,640.13 1,359.87 77.34 % 10-6120-3805 Participant Relunds/eimbusemen.- 1,500.00 2,650.00 150.00 3,096.50 -446.50 116.85 % 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 9,419.00 35,074.56 11,525.44 75.27 % 10-6120-4401 Credit Card Fees 2,500.00 2,500.00 133.50 1,400.26 1,099.74 56.01 % 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 6,600.00 360.00 5,678.49 921.51 86.04 % 10-6120-4911 Special Programs/Events 30,000.00 28,000.00 3,460.45 19,318.58 8,681.42 68.99 % 10-6120-4920 Rec Fin Assist Acct Cks 1,500.00 0.00 0.00 1,553.00 1,553.00 0.009 % 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 12,338.82 12,338.82 -12,338.82 0.00 % Department: 6120- Parks and Recreation Total: 640,554.00 650,054.00 49,602.11 548,666.60 101,387.40 84.40% Department: 6150 - Economic Development 10-6150-1920 Professional Services 45,000.00 45,000.00 10,833.00 96,371.35 -51,371.35 214.16% 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 1,700.00 14,983.55 -6,983.55 187.29 % 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 0.009 % 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 0.009 % 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 0.009 % Department: 6150 Economic Development Total: 113,900.00 113,900.00 12,533.00 179,314.55 -65,414.55 157.43% Expense Total: 8,853,481.00 8,941,483.00 537,714.06 7,706,066.03 1,235,416.97 86.18% Fund:1 10- General Fund Surplus (Deficit): 0.00 0.00 1,940,970.50 80,428.51 80,428.51 0.00% Fund:: 11 -May Museum and Park Revenue 11-3831-8501 Interest On Investments 2,500.00 2,500.00 19.20 5,684.27 3,184.27 227.37 % 11-3833-8402 Income Deviscontil Estate 8,500.00 8,500.00 0.00 9,149.46 649.46 107.64 % 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 25,700.00 25,700.00 0.00 100.00 % Revenue Total: 37,700.00 37,700.00 25,719.20 41,433.73 3,733.73 109.90% Expense Department: 6140 Mayl Museum and Park 11-6140-1260 Part Time Wages 17,000.00 17,000.00 1,069.50 15,529.68 1,470.32 91.35 % 11-6140-1810 FICA 1,300.00 1,300.00 81.81 1,187.95 112.05 91.38 % 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 Travel And Staff Development 200.00 200.00 0.00 0.00 200.00 0.00 % 5/28/2025 1:17:28 PM Page 7 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 11-6140-3210 Postage 2,000.00 2,000.00 136.19 664.10 1,335.90 33.21% 11-6140-3300 Utilities 6,500.00 6,500.00 0.00 3,630.15 2,869.85 55.85 % 11-6140-3510 Maintenance Repair Grounds 1,000.00 1,000.00 0.00 57.95 942.05 5.80 % 11-6140-3520 Maintenance/Repair Equipment 200.00 200.00 0.00 153.50 46.50 76.75 % 11-6140-3630 Exhibit Development/Repair 0.00 0.00 0.00 308.00 308.00 0.009 % 11-6140-3700 Advertising 500.00 500.00 250.00 250.00 250.00 50.00 % 11-6140-4400 Contracted: Services 5,000.00 5,000.00 0.00 4,245.00 755.00 84.90% 11-6140-4910 Dues And Subscriptions 1,500.00 1,500.00 128.64 1,396.33 103.67 93.09 % Department: 6140 May Museum and Park Total: 37,700.00 37,700.00 1,666.14 27,445.09 10,254.91 72.80% Expense Total: 37,700.00 37,700.00 1,666.14 27,445.09 10,254.91 72.80% Fund:: 11 May Museum and Park Surplus (Deficit): 0.00 0.00 24,053.06 13,988.64 13,988.64 0.00% Fund: 61 Water Fund Revenue 61-3345-5800 Gas Tapl Permits 300.00 300.00 0.00 315.00 15.00 105.009 % 61-3413-5401 A/R Penalties Interest 0.00 0.00 1.06 3.18 3.18 0.00 % 61-3831-8500 Interest Earned 50,000.00 50,000.00 211.95 70,650.97 20,650.97 141.309 % 61-3831-8513 Interest Earned Capital Reserv 22,000.00 22,000.00 88.00 27,666.15 5,666.15 125.76 % 61-3831-8517 Interest Earned Wa Debt Svc 11,000.00 11,000.00 47.75 14,740.72 3,740.72 134.01 % 61-3835-3312 0&M Reimbursement Greene Coun... 40,000.00 40,000.00 0.00 45,092.52 5,092.52 112.73 % 61-3835-3314 Utility Reimbursementsyfgreene Co... 20,000.00 20,000.00 0.00 19,031.75 -968.25 95.16% 61-3835-3315 Insurance Reimbursement/greene. : 4,110.00 4,110.00 0.00 0.00 4,110.00 0.00 % 61-3835-3316 Greene County Water Sales/reimbu.. 511,000.00 511,000.00 0.00 565,056.90 54,056.90 110.58 % 61-3835-3317 Pitt Co Guc Project Share 32,500.00 32,500.00 0.00 32,500.00 0.00 100.00 % 61-3835-5100 Water Sales 2,800,000.00 2,800,000.00 235,098.84 2,527,026.41 272,973.59 90.25 % 61-3839-5200 Water Taps 10,000.00 10,000.00 1,800.00 11,425.00 1,425.00 114.25 % 61-3839-5201 Water Tap Facility Fees 7,500.00 7,500.00 900.00 13,125.00 5,625.00 175.009 % 61-3839-5400 Service Charges 65,000.00 65,000.00 0.00 7.50 64,992.50 0.01 % 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 3,619,299.00 238,147.60 3,326,641.10 -292,657.90 91.91% Expense Department: 7110 Water Administration 61-7110-1210 Salaries 25,000.00 25,000.00 1,437.12 23,375.55 1,624.45 93.50 % 61-7110-1810 FICA 2,000.00 2,000.00 109.95 1,788.37 211.63 89.42% 61-7110-1820 Retirement 3,100.00 3,100.00 196.17 3,079.93 20.07 99.35 % 61-7110-1830 GroupInsurance 12,000.00 12,000.00 190.89 9,384.89 2,615.11 78.21 % 61-7110-1870 401k Retirement Cont. 700.00 700.00 39.51 620.58 79.42 88.65 % 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 43.39 459.11 540.89 45.91 % 61-7110-2600 Departmental: Supplies 4,000.00 4,000.00 0.00 1,479.33 2,520.67 36.98 o 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 1,500.00 139.57 862.27 637.73 57.489 % 61-7110-3520 Equipment Maintenance and Repair 13,000.00 13,000.00 917.95 10,693.97 2,306.03 82.26 % 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 0.00 % 61-7110-3960 ChargesFor: Services- General Fund 595,474.00 595,474.00 595,474.00 595,474.00 0.00 100.00 % 61-7110-4400 Contracted: Services 6,000.00 6,000.00 39.76 2,018.88 3,981.12 33.65 % 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: 725,074.00 725,074.00 598,588.31 701,594.04 23,479.96 96.76% 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 29.169 % 61-7120-1830 Group 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 1,845.00 -1,345.00 369.00 % 51-7120-2120 Uniforms 800.00 800.00 0.00 990.91 -190.91 123.86 % 5/28/2025 1:17:28 PM Page 8 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 61-7120-2510 Automotive Supplies 5,000.00 5,000.00 427.55 4,015.61 984.39 80.31 % 61-7120-2600 Departmental: Supplies 55,000.00 55,000.00 3,033.27 42,076.44 12,923.56 76.50% 61-7120-2700 Purchase For Resale 1,200,000.00 1,200,000.00 5,090.23 1,029,181.90 170,818.10 85.77 % 61-7120-3110 Travel/staff Development 1,000.00 1,000.00 0.00 405.00 595.00 40.509 % 61-7120-3210 Telephone And Postage 10,000.00 10,000.00 136.19 7,087.75 2,912.25 70.88 % 61-7120-3300 Utilities 90,000.00 90,000.00 6,619.55 94,758.10 4,758.10 105.29 % 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 / Repair Vehicles 2,000.00 2,000.00 7.55 773.09 1,226.91 38.65 % 61-7120-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.00% 61-7120-4400 Contracted: Services 160,000.00 160,000.00 952.00 118,983.88 41,016.12 74.36 % 61-7120-4500 Insurance And Bonds 2,000.00 2,000.00 0.00 2,227.54 -227.54 111.38 % 61-7120-4910 Dues And Subscriptions 7,500.00 7,500.00 0.00 1,228.77 6,271.23 16.38 % 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 16,266.34 1,387,799.66 299,954.34 82.23% Department: 7130 Water Distribution 61-7130-1210 Salaries 150,000.00 150,000.00 8,035.80 122,018.75 27,981.25 81.35 % 61-7130-1810 FICA 11,475.00 11,475.00 614.93 9,337.17 2,137.83 81.37% 61-7130-1820 Retirement 19,430.00 19,430.00 1,096.98 16,522.36 2,907.64 85.04 % 61-7130-1830 Group Insurance 32,000.00 32,000.00 3,128.78 38,927.58 -6,927.58 121.65 % 61-7130-1870 401k Retirement Cont. 4,100.00 4,100.00 221.07 3,329.80 770.20 81.21 % 61-7130-1920 Professional Services 2,500.00 2,500.00 800.00 2,836.50 -336.50 113.46 % 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 8,500.00 539.10 6,205.50 2,294.50 73.01% 61-7130-2600 Departmental Supplies 38,000.00 38,000.00 172.83 20,925.29 17,074.71 55.07 % 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 3,000.00 291.50 1,511.93 1,488.07 50.40 % 61-7130-3300 Utilities 3,500.00 3,500.00 0.00 1,475.97 2,024.03 42.17% 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 0.00 4,145.92 2,854.08 59.23 % 61-7130-3700 Advertising 500.00 500.00 0.00 0.00 500.00 0.009 % 61-7130-3960 Due To General Street Cut 6,000.00 6,000.00 6,000.00 6,000.00 0.00 100.00 % 61-7130-4400 Contracted Services 10,000.00 10,000.00 0.00 319.00 9,681.00 3.199 % 61-7130-4500 Insurance And Bonds 8,500.00 8,500.00 0.00 8,891.59 -391.59 104.61 % 61-7130-5550 Capital Outlay Equipment 150,000.00 150,000.00 0.00 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 20,900.99 329,136.24 244,368.76 57.39% Department: 7140 Non-Operating Expenses 61-7140-6990 Duel To Code/safety 72,323.00 72,323.00 72,323.00 72,323.00 0.00 100.00 % 61-7140-7110 Bond Principal 2019 State Loan 15,975.00 15,975.00 0.00 15,975.00 0.00 100.00 % 61-7140-7112 Bond Principal Phase 1D Guc Proje.. 75,000.00 75,000.00 0.00 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 0.00 % 61-7140-7114 Bond Principal Phase 1b Guck Project 47,000.00 47,000.00 0.00 0.00 47,000.00 0.009 % 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- 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 0.009 % 61-7140-9863 Reserve Guc' Waterline Phase 1b Lo... 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: 2019 State Bond Loan 1,598.00 1,598.00 0.00 0.00 1,598.00 0.009 % Department: 7140 Non-Operating Expenses Total: 632,966.00 632,966.00 72,323.00 163,298.00 469,668.00 25.80% Expense Total: 3,573,410.00 3,619,299.00 708,078.64 2,581,827.94 1,037,471.06 71.34% Fund: 61 Water Fund Surplus (Deficit): 0.00 0.00 -469,931.04 744,813.16 744,813.16 0.00% 5/28/2025 1:17:28 PM Page 9 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity Unfavorable) Used Fund: 62 Sewer Fund Revenue 62-3831-8500 Interest Earned 16,000.00 16,000.00 33.57 19,582.16 3,582.16 122.39% 62-3831-8513 Interest Earned Capital Reserv 2,500.00 2,500.00 12.90 4,054.13 1,554.13 162.17 % 62-3831-8516 Interest Earned- Sw Debt Service 800.00 800.00 5.23 1,606.91 806.91 200.86 % 62-3831-8530 Interest Earned Depreciation 2,400.00 2,400.00 10.67 3,354.50 954.50 139.77 % 62-3835-5150 Sewer Use Charges 1,873,351.00 1,873,351.00 157,584.78 1,697,219.99 -176,131.01 90.60% 62-3839-5202 Sewer Taps 10,000.00 10,000.00 2,000.00 13,000.00 3,000.00 130.00 % 62-3839-5203 Sewer Tapl Facility Fees 8,500.00 8,500.00 1,000.00 11,500.00 3,000.00 135.29% Revenue Total: 1,913,551.00 1,913,551.00 160,647.15 1,750,317.69 -163,233.31 91.47% Expense Department: 7210 Sewer Administration 62-7210-1210 Salaries 25,000.00 25,000.00 1,437.12 23,375.55 1,624.45 93.50 % 62-7210-1810 FICA 1,900.00 1,900.00 109.95 1,788.37 111.63 94.12% 62-7210-1820 Retirement 3,100.00 3,100.00 196.17 3,079.93 20.07 99.35 % 62-7210-1830 GroupInsurance 3,200.00 3,200.00 190.89 2,799.83 400.17 87.49 % 62-7210-1870 401k Retirement Cont. 700.00 700.00 39.51 620.58 79.42 88.65 % 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 43.39 459.09 240.91 65.58 % 62-7210-2600 Departmental Supplies 4,000.00 4,000.00 64.00 240.32 3,759.68 6.019 % 62-7210-3110 Travel/staff Development 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 62-7210-3210 Telephone. And Postage 1,500.00 1,500.00 139.57 894.43 605.57 59.63 % 62-7210-3520 Equipment Maintenance and Repair 13,000.00 13,000.00 917.95 10,693.98 2,306.02 82.26 % 62-7210-3530 Maint/repair Vehicles 1,000.00 1,000.00 0.00 0.00 1,000.00 0.00 % 62-7210-3700 Advertising 300.00 300.00 0.00 0.00 300.00 0.00 % 62-7210-3960 ChargesFor: Services- General Fund 503,423.00 503,423.00 503,423.00 503,423.00 0.00 100.009 % 62-7210-4400 Contracted: Services 6,000.00 6,000.00 0.00 1,737.92 4,262.08 28.97 % 62-7210-4500 Insurance AndE Bonds 50,000.00 50,000.00 0.00 49,082.16 917.84 98.169 % 62-7210-4910 Dues And Subscriptions 2,500.00 2,500.00 0.00 102.66 2,397.34 4.11% Department: 7210 Sewer Administration Total: 622,323.00 622,323.00 506,561.55 600,797.82 21,525.18 96.54% Department: 7220 Wastewater Collection 62-7220-1210 Salaries 150,000.00 150,000.00 8,035.65 122,015.75 27,984.25 81.34% 62-7220-1810 FICA 11,475.00 11,475.00 614.54 9,331.53 2,143.47 81.32 % 62-7220-1820 State Retirement 19,430.00 19,430.00 1,096.77 16,519.78 2,910.22 85.02 % 62-7220-1830 Group Insurance 30,000.00 30,000.00 1,908.39 26,079.35 3,920.65 86.93 % 62-7220-1870 401k Retirement Cont. 4,100.00 4,100.00 220.87 3,326.92 773.08 81.149 % 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 7,000.00 539.10 5,902.15 1,097.85 84.32 % 62-7220-2600 Departmental Supplies 16,000.00 16,000.00 1,286.10 13,154.55 2,845.45 82.22% 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 10,000.00 427.69 11,659.87 1,659.87 116.60 % 62-7220-3300 Utilities 40,000.00 40,000.00 3,163.30 25,745.17 14,254.83 64.36 % 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 and 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 Pump 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 6,000.00 6,000.00 0.00 100.00 % 62-7220-4390 Rentals 10,000.00 10,000.00 0.00 0.00 10,000.00 0.005 % 62-7220-4400 Contracted Services 10,000.00 10,000.00 0.00 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 Dues 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 23,292.41 341,601.78 58,403.22 85.40% Department: 7230 Wastewater Treatment 62-7230-1920 Professional: Services 2,000.00 2,000.00 0.00 0.00 2,000.00 0.00 % 5/28/2025 1:17:28 PM Page 10 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 62-7230-2600 Departmental Supplies 20,000.00 20,000.00 0.00 9,775.91 10,224.09 48.88 % 62-7230-3300 Utilities 120,000.00 120,000.00 6,735.99 82,922.58 37,077.42 69.10 % 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 15,741.32 38,982.70 11,017.30 77.97 % 62-7230-4400 Contracted: Services 422,000.00 422,000.00 35,094.28 399,903.61 22,096.39 94.76 % 62-7230-4404 Land. Application Sludge 50,000.00 50,000.00 59,117.16 186,187.18 -136,187.18 372.37 % 62-7230-4910 Dues And Subscriptions 3,000.00 3,000.00 0.00 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: 737,000.00 737,000.00 116,688.75 726,714.29 10,285.71 98.60% Department: 7240 Non-Operating Expenses 62-7240-7103 Bond Principal Sludge Drying Unit 71,365.00 71,365.00 0.00 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 0.00' % 62-7240-7203 Bond Interest Sludge Drying Unit 4,721.00 4,721.00 0.00 4,720.80 0.20 100.009 % 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 0.009 % Department: 7240 Non-Operating Expenses Total: 154,223.00 154,223.00 0.00 76,085.75 78,137.25 49.33% Expense Total: 1,913,551.00 1,913,551.00 646,542.71 1,745,199.64 168,351.36 91.20% Fund: 62 Sewer Fund Surplus (Deficit): 0.00 0.00 485,895.56 5,118.05 5,118.05 0.00% Fund: 63 Electric Fund Revenue 63-3831-8501 Interest On Investments 34,000.00 34,000.00 70.56 30,139.67 3,860.33 88.65 % 63-3831-8515 Interest Earned Rate Stabiliza 7,300.00 7,300.00 29.58 9,303.24 2,003.24 127.449 % 63-3831-8530 Interest Earned Depreciaiton 5,300.00 5,300.00 22.01 6,919.07 1,619.07 130.55 % 63-3835-5104 Electric Sales 6,644,000.00 6,644,000.00 489,711.64 6,293,989.82 350,010.18 94.73 % 63-3835-5105 Sale Materials & Services 5,000.00 5,000.00 262.50 26,964.43 21,964.43 539.29 % 63-3835-5802 Facilities Charges 2,000.00 2,000.00 157.50 1,811.25 188.75 90.56 % 63-3839-5400 Service Charges 75,000.00 75,000.00 8,861.00 126,592.50 51,592.50 168.79 % 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 0.00 % Revenue Total: 6,772,600.00 6,787,111.00 499,114.79 6,495,811.53 -291,299.47 95.71% Expense Department: 7310 Electric Administration 63-7310-1210 Salaries 50,000.00 50,000.00 2,874.23 46,750.29 3,249.71 93.509 % 63-7310-1810 FICA 4,000.00 4,000.00 219.84 3,576.03 423.97 89.40 % 63-7310-1820 Local Government Retirement 6,168.00 6,168.00 392.33 6,159.42 8.58 99.86 % 63-7310-1830 Group Insurance 6,000.00 6,000.00 381.72 12,183.34 -6,183.34 203.06 % 63-7310-1870 Retirement Cont. -401(k) 1,300.00 1,300.00 79.05 1,240.65 59.35 95.43 % 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 43.39 703.16 796.84 46.88 % 63-7310-2600 Departmental: Supplies 2,000.00 2,000.00 70.00 246.32 1,753.68 12.329 % 63-7310-3110 Travel/staff Development 2,000.00 2,000.00 0.00 1,026.89 973.11 51.34 % 63-7310-3210 Telephone And Postage 2,500.00 2,500.00 139.57 1,169.14 1,330.86 46.77% 63-7310-3520 Equipment Maintenance and Repair 15,000.00 15,000.00 917.94 10,693.98 4,306.02 71.29 % 63-7310-3530 Maint/repair Vehicles 2,000.00 16,511.00 25.38 25.38 16,485.62 0.15% 63-7310-3700 Advertising 300.00 300.00 0.00 0.00 300.00 0.00 % 63-7310-3960 Charges For Services-s general Fund 633,532.00 633,532.00 633,532.00 633,532.00 0.00 100.00% 63-7310-4390 Rentals 25,000.00 25,000.00 2,835.00 18,818.19 6,181.81 75.27 % 63-7310-4400 Contracted: Services 5,000.00 5,000.00 39.74 2,018.79 2,981.21 40.38 % 63-7310-4500 Insurance And Bonds 50,000.00 50,000.00 0.00 49,082.15 917.85 98.16 % 63-7310-4910 DuesAnds Subscriptions 1,000.00 1,000.00 0.00 1,100.00 -100.00 110.00 % Department: 7310- Electric Administration' Total: 813,300.00 827,811.00 641,550.19 790,825.73 36,985.27 95.53% Department: 7320 Electric Distribution 63-7320-1210 Salaries 340,000.00 340,000.00 14,590.25 258,356.84 81,643.16 75.99 % 63-7320-1810 FICA 25,000.00 25,000.00 1,108.95 19,647.98 5,352.02 78.599 % 63-7320-1820 Retirement 35,000.00 35,000.00 1,991.58 34,752.65 247.35 99.29: % 5/28/2025 1:17:28 PM Page 11 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 63-7320-1830 Group Insurance 60,000.00 60,000.00 4,826.91 72,261.79 12,261.79 120.44 % 63-7320-1870 401(k) Retire. Cont. 9,000.00 9,000.00 401.21 7,001.56 1,998.44 77.80 % 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 % 63-7320-2510 Automotive Supplies 17,000.00 17,000.00 1,048.65 10,572.76 6,427.24 62.19 % 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 1,250.19 55,165.91 104,834.09 34.48 % 63-7320-2700 Purchase For Resale 4,500,000.00 4,500,000.00 329,550.47 3,852,711.70 647,288.30 85.62 % 63-7320-3110 Travel/Staff Development 2,000.00 2,000.00 0.00 1,133.75 866.25 56.699 % 63-7320-3210 Telephone & Postage 7,000.00 7,000.00 885.77 5,624.83 1,375.17 80.35 % 63-7320-3300 Utilities 10,000.00 10,000.00 884.75 9,551.42 448.58 95.51 % 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 20,000.00 951.98 8,774.23 11,225.77 43.87 % 63-7320-3530 Maintenance and Repair Vehicles 15,000.00 15,000.00 6,148.99 31,594.76 -16,594.76 210.63 % 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 4,950.89 12,019.99 122,980.01 8.90 % 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 0.009 % Department: 7320 Electric Distribution' Total: 5,549,000.00 5,549,000.00 368,590.59 4,407,193.51 1,141,806.49 79.42% Department: 7340 Non-Operating Expenses 63-7340-3960 Due To General Fund 319,243.00 319,243.00 319,243.00 319,243.00 0.00 100.00 % 63-7340-6990 Due To Code/safety 45,000.00 45,000.00 45,000.00 45,000.00 0.00 100.00 % 63-7340-9811 Contribution To General Fund- Pilot 46,057.00 46,057.00 46,057.00 46,057.00 0.00 100.00 % Department: 7340 Non-Operating Expenses Total: 410,300.00 410,300.00 410,300.00 410,300.00 0.00 100.00% Expense Total: 6,772,600.00 6,787,111.00 1,420,440.78 5,608,319.24 1,178,791.76 82.63% Fund: 63 Electric Fund Surplus (Deficit): 0.00 0.00 -921,325.99 887,492.29 887,492.29 0.00% Fund: 71 Cemetery Perpetual Care Fund Revenue 71-3413-4009 A/R Penalties Interest 1,000.00 1,000.00 95.45 933.33 -66.67 93.33 % 71-3474-4022 Cemetery Sales 32,000.00 32,000.00 860.00 21,589.09 -10,410.91 67.47 % 71-3831-8500 Interest Earned 3,500.00 3,500.00 13.46 4,828.74 1,328.74 137.96 % Revenue Total: 36,500.00 36,500.00 968.91 27,351.16 9,148.84 74.93% Expense Department: 4740 Cemeteries Perpetual Care 71-4740-3960 Due To General Fund 36,500.00 36,500.00 36,500.00 36,500.00 0.00 100.00 % 71-4740-8941 Bad Debt- Old AR Write-off 0.00 0.00 0.00 12.75 -12.75 0.009 % Department: 4740 Cemeteries Perpetual Care Total: 36,500.00 36,500.00 36,500.00 36,512.75 -12.75 100.03% Expense Total: 36,500.00 36,500.00 36,500.00 36,512.75 -12.75 100.03% Fund: 71 Cemetery Perpetual Care Fund Surplus (Deficit): 0.00 0.00 -35,531.09 -9,161.59 -9,161.59 0.00% Fund: 72- Dogwood Festival Fund Revenue 72-3831-8500 Interest Earned 2,500.00 2,500.00 17.72 5,621.63 3,121.63 224.87 % 72-3833-8430 Donations 40,000.00 40,000.00 2,850.00 63,847.50 23,847.50 159.629 % 72-3835-8021 Amusements/Sports Revenues 25,000.00 25,000.00 0.00 24,319.00 -681.00 97.28 % 72-3835-8022 Concerts Revenue 15,000.00 15,000.00 9,003.69 17,363.69 2,363.69 115.769 % 72-3835-8023 Ice & Beverage Revenue 2,000.00 2,000.00 0.00 2,074.00 74.00 103.70 % 72-3835-8102 Souvenier Revenue 18,000.00 18,000.00 405.00 13,976.00 4,024.00 77.649 % 72-3839-4024 Vendor Fees 30,000.00 30,000.00 400.00 32,825.00 2,825.00 109.42 % 72-3839-8095 Miscellaneous Revenue 0.00 0.00 0.00 1,240.00 1,240.00 0.00% Revenue Total: 132,500.00 132,500.00 12,676.41 161,266.82 28,766.82 121.71% 5/28/2025 1:17:28 PM Page 12 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used Expense Department: 6170 Dogwood Festival 72-6170-2700 Purchases For Resale 16,000.00 16,000.00 1,689.20 21,704.11 5,704.11 135.65 % 72-6170-2750 Entertainment 55,000.00 55,000.00 20,687.83 69,497.56 14,497.56 126.36 % 72-6170-2900 Misc. Expenses & Supplies 6,000.00 6,000.00 683.14 683.14 5,316.86 11.39 % 72-6170-2910 Kids Cool Fest 2,000.00 2,000.00 0.00 2,060.00 -60.00 103.009 % 72-6170-2921 Special Venues 4,000.00 4,000.00 0.00 4,013.50 -13.50 100.34 % 72-6170-3210 Telephone & Postage 150.00 150.00 3.03 33.40 116.60 22.27% 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 16,850.00 17,100.00 7,900.00 68.40% 72-6170-3805 Participant RetundsyReimbursemen.- 0.00 0.00 375.00 375.00 -375.00 0.00 % 72-6170-4390 Rentals 22,000.00 22,000.00 16,205.08 23,450.08 1,450.08 106.59 % 72-6170-4400 Contracted: Services 0.00 0.00 0.00 1,668.75 1,668.75 0.00 % 72-6170-4910 Dues & Subscriptions 350.00 350.00 175.00 175.00 175.00 50.00% 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 56,668.28 141,010.54 8,510.54 106.42% Expense Total: 132,500.00 132,500.00 56,668.28 141,010.54 -8,510.54 106.42% Fund: 72 Dogwood Festival Fund Surplus (Deficit): 0.00 0.00 -43,991.87 20,256.28 20,256.28 0.00% Report Surplus (Deficit): 0.00 0.00 8,348.01 1,742,935.34 1,742,935.34 0.00% 5/28/2025 1:17:28 PM Page 13 of 14 Budget Report For Fiscal: 2024/2025 Period Ending: 05/31/2025 Fund Summary Variance Original Current Period Fiscal Favorable Fund Total Budget Total Budget Activity Activity Unfavorable) 10- General Fund 0.00 0.00 1,940,970.50 80,428.51 80,428.51 11 May Museum and Park 0.00 0.00 24,053.06 13,988.64 13,988.64 61 Water Fund 0.00 0.00 469,931.04 744,813.16 744,813.16 62- Sewer Fund 0.00 0.00 485,895.56 5,118.05 5,118.05 63 Electric Fund 0.00 0.00 921,325.99 887,492.29 887,492.29 71 Cemetery Perpetual Care Funi 0.00 0.00 35,531.09 -9,161.59 9,161.59 72 Dogwood Festival Fund 0.00 0.00 -43,991.87 20,256.28 20,256.28 Report Surplus (Deficit): 0.00 0.00 8,348.01 1,742,935.34 1,742,935.34 5/28/2025 1:17:28 PM Page 14 of 14 Agenda Item TO: The Honorable Mayor and Commissioners June 2, 2025 TH CATDIS Subject: Public Hearing and Budget Ordinance for FY 2025/2026 Budget The Mayor and Board of Commissioners has scheduled a Public Hearing for June 2, 2025, to receive citizen input on the proposed operating budget for FY 2025-26. The Board of Commissioners should adopt the annual budget ordinance approving and formalizing the budget for FY 2025 -26 after holding the required public hearing and making any desired changes to the proposed budget document. The budget ordinance is attached for your use and information. Hold a Public Hearing on the Proposed Budget Action Recommended: Adopt the Budget Ordinance for FY 2025/2026 Staff Contact Name: David Hodgkins, Town Manager Email and Phone: dhodpin@lamylmagow / 252-753-6700 Town of Farmville Budget Ordinance for Fiscal Year 2025/2026 Ordinance (2025) BE IT ORDAINED by the Board of Commissioners of the Town of Farmville, North Carolina, that the following fund revenues and departmental expenditures, together with certain restrictions and authorizations, are hereby adopted for the Fiscal Year beginning July 1, 2025, and ending June 30, 2026. SECTION 1. GENERAL FUND ANTICIPATED REVENUES Ad Valorem & Vehicle Taxes $ 2,823,051.00 Intergovernmental Revenues 2,268,441.00 Other General Revenues 3,590,570.00 Fund Balance Appropriation- Powell Bill 156,500.00 Fund Balance Appropriation TOTAL ANTICIPATED REVENUES $ 8,838,562.00 ANTICIPATED EXPENDITURES BY DEPARTMENT Legislative $ 320,174.00 Administrative 333,770.00 Finance 736,400.00 Information Systems 280,989.00 Police 2,356,388.00 Fire 419,246.00 Planning & Code Enforcement 246,880.00 Public Works 2,065,814.00 Powell Bill 331,500.00 Library 993,940.00 Parks & Recreation 636,561.00 Economic Development 116,900.00 TOTAL ANTICIPATED EXPENDITURES $ 8,838,562.00 SECTION 2. WATER FUND ANTICIPATED REVENUES Water Sales $ 2,905,000.00 Taps and Connections 18,000.00 Service Charges 65,000.00 Interest on Investments 121,000.00 Other Revenues 697,800.00 Fund Balance Appropriation TOTAL ANTICIPATED REVENUES $ 3,806,800.00 ANTICIPATED EXPENDITURES BY DEPARTMENT Water Administration $ 699,114.00 Water Supply 1,918,014.00 Water Distribution 556,728.00 Water Non-Operating 632,944.00 TOTAL ANTICIPATED EXPENDITURES $ 3,806,800.00 SECTION 3. SEWER FUND ANTICIPATED REVENUES Sewer Use Charges $ 1,965,000.00 Taps and Connections 18,500.00 Interest on Investments 28,500.00 Other Revenues Fund Balance Appropriation TOTAL ANTICIPATED REVENUES $ 2,012,000.00 ANTICIPATED EXPENDITURES BY DEPARTMENT Sewer Administration S 587,894.00 Wastewater Collection 445,355.00 Wastewater Distribution 826,000.00 Sewer Non-Operating 152,751.00 TOTAL ANTICIPATED EXPENDITURES $ 2,012,000.00 SECTION 4. ELECTRIC FUND ANTICIPATED REVENUES Electric Sales $ 6,876,540.00 Service Charges 75,000.00 Pole Rentals Interest on Investments 50,000.00 Other Revenues 12,000.00 Fund Balance Appropriation TOTAL ANTICIPATED REVENUES $ 7,013,540.00 ANTICIPATED EXPENDITURES BY DEPARTMENT Electric Administration S 810,625.00 Electric Distribution 5,775,603.00 Electric Non-Operating 427,312.00 TOTAL ANTICIPATED EXPENDITURES $ 7,013,540.00 SECTION 5. MAY MUSEUM FUND ANTICIPATED REVENUES Income from Devisconti Estate $ 8,500.00 Interest on Investments 5,000.00 Other Revenues 1,000.00 General Fund Transfer 27,430.00 TOTAL ANTICIPATED REVENUES $ 41,930.00 ANTICIPATED EXPENDITURES Salary & Benefits $ 21,530.00 Other Expenses 20,400.00 Capital Outlay TOTAL ANTICIPATED EXPENDITURES $ 41,930.00 SECTION 6. CEMETERY PERPETUAL CARE FUND ANTICIPATED REVENUES Cemetery Sales $ 27,000.00 Interest on Investments 5,000.00 Other Revenues 1,000.00 TOTAL ANTICIPATED REVENUES $ 33,000.00 ANTICIPATED EXPENDITURES Transfer to General Fund 33,000.00 TOTAL ANTICIPATED EXPENDITURES $ 33,000.00 SECTION 7. DOGWOOD FESTIVAL FUND ANTICIPATED REVENUES Donations $ 40,000.00 Vendor Fees 25,000.00 Concert & Amusement Revenues 43,000.00 Other Revenues 27,000.00 General Fund Transfer TOTAL ANTICIPATED REVENUES $ 135,000.00 ANTICIPATED EXPENDITURES Purchase for Resale 25,000.00 Entertainment 48,650.00 Other Expenses 61,350.00 TOTAL ANTICIPATED EXPENDITURES $ 135,000.00 SECTION 8. BUDGET TOTALS TOTAL ANTICIPATED REVENUES FOR FISCAL YEAR 2025/2026 $ 21,880,832.00 TOTAL ANTICIPATED EXPENDITURES FOR FISCAL YEAR 2025/2026 $ 21,880,832.00 SECTION 9. TAXES LEVIED There is hereby levied a tax rate of $.49 on each one hundred dollars ($100) valuation of all taxable property, for the purpose of raising the revenue for Current Ad Valorem Taxes as set forth in the foregoing estimates of revenue, in order to finance the foregoing appropriations. This tax rate is based upon an estimated total valuation of $508,872,669 for real property and an estimated total valuation of $52,368,331 for vehicles and an estimated collection rate of 98.00% for real property taxes and 90.00% for vehicles. SECTION 10. SPECIAL AUTHORIZATIONS- BUDGET OFFICER (1) This budget is approved as a departmental budget and the Budget Officer shall be authorized to reallocate departmental appropriations among the various objects of expenditure as he/she believes necessary. (2) The Budget Officer shall be authorized to effect transfers in the same fund, without limitation. (3) He/She may make interfund loans for a period of not more than sixty (60) days. (4) Interfund transfers, established in the budget document, may be accomplished without recourse to the Board. (5) The Budget Officer may execute contracts for construction or repair projects, which do not require formal competitive bid procedures and for purchase of apparatus, supplies, materials, equipment and rental agreements, which are within budgeted epatmentulappopatons SECTION 11. RESTRICTION- BUDGET OFFICER The interfund transfer of monies, except as noted in Section 10, shall be accomplished by Board authorization only. SECTION 12. DISTRIBUTION Copies of this ordinance shall be furnished to the Finance Officer/Town Clerk oft the Town of Farmville, to be kept on file for direction in the disbursement of funds. Adopted by the Farmville Board of Commissioners upon the motion of Commissioner June 2, 2025. John O. Moore, Mayor ATTEST: Amy B. Johnson, Town Clerk o y / - Agenda Item 2 EOT, 1573 TO: The Honorable Mayor and Commissioners a June 2, 2025 Subject: Approval of Minutes To approve minutes from the following meeting(s): o April 28, 2025 Closed session May 5, 2025 Regular session May 6, 2025 Closed session May 13, 2025 Closed session May 15, 2025 Budget Workshop session Action Recommended: Approve Minutes Staff Contact Name- Amy Johnson- ohmson@lamyllemecor = (252) 753-6715 or Email and Phone: Cindy Thomas - clhomasdfamwilemesor (252) 753-5774 Town of] Farmville Board of Commissioners May 5, 2025 Draft The Farmville Board of Commissioners met in regular session on Monday, May 5, 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, David Shackleford and Mark Flanagan; Town Attorney Christopher Edwards, Town Manager David Hodgkins and Town Clerk Amy B. Johnson. 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 Commissioner Bert Smith. Citizen presentations Mayor Moore stated that there were no citizens presentations at this time. Town Manager's Comments Town Manager Hodgkins made the following comment(s) to the Board: The Dogwood Festival was a success this year due to weather, town staff and volunteers. The Retail Electric Customer survey closed April 15th and we should have a report by this summer. Parks & Recreation will hold its annual 5k race on May 17th at 8:00 a.m. Financial Report Finance Director Amy Johnson provided the financial report for the month of April 2025. ChamAddlioDelsions to Agenda Mayor Moore asked if there were any changeyadirions.etction: to the evening's agenda. There were no changes. Commissioner Smith made a motion to accept the agenda as presented. The motion carried unanimously. Special Presentation 1. Proclamation Declaring May 11-17, 2025 as Home Fire Sprinkler Week - Mayor Moore Mayor Moore presented a proclamation recognizing Home Fire Sprinkler week in Farmville as May 11-17, 2025. May 5, 2025 Public Hearing 2. Proposed Renaming of] Library Drive Town Manager Hodgkins stated that the purpose of the public hearing was to receive public input on a proposal to rename Library Street off West Horne Avenue adjacent to the future Farmville Fire Department site. Hodgkins further stated that the Public Facilities Naming Committee has recommended that the street be renamed to R E Davenport Lane. Mayor Moore declared the public hearing open at 5:35 p.m. There being no further comments, Mayor Moore closed the public hearing at 5:36 p.m. On motion by Commissioner Evans, the Board approved the renaming of Library Street to be R. E Davenport Lane. The motion carried unanimously. Items for Consent 3. Approval of Minutes To approve the minutes from the following session(s): April 7, 2025 - Regular Session 4. Appointment of Justin Oakes as Interim Town Manager Effective June 1, 2025 To appoint Justin Oakes as Interim Town Manager effective June 1, 2025. On a motion by Commissioner Smith, the Board adopledapproved the following: ) Approved the minutes from the following sessions: O April 7, 2025 - Regular Session Approved lappointment ofJustin Oakes as Interim Town Manager efective. June 1, 2025 The motion carried unanimously. Items for Discussion or Decision 5. Community Organization Funding Requests for FY 2025/2026 Budget The following outside organizations have requested funding for FY 2025/2026 and some representatives were present to make a presentation. Farmville Community Arts Council - no representative present Farmville Community Garden - no representative present Community Outreach Kitchen - no representative present Farmville Rescue & EMS - no representative present Farmville Senior Council - AC Salaam spoke on behalf NC Stop Human Trafficking - Pam Strickland spoke on behalf Pitt County Council on Aging - no representative present 6. Presentation on the Americans with Disabilities Act (ADA)- Steven Hardy-Braz Steven Hardy-Braz, gave a presentation on current issues in town involving the Americans with Disabilities Act. May 5, 2025 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 Town Manager Hodgkins stated that he has served as the representative on the ElectriCities NC Eastern Municipal Power Agency Board of Commissioners for the last eight years. He recommended appointing Justin Oakes as the new Commissioner and Brian Shackelford as the First Alternate Commissioner to the Board. Commissioner Evans made a motion to appoint Justin Oakes to serve as Commissioner on the NC Eastern Municipal Power Agency Board of Commissioners. The motion carried unanimously. Commissioner Evans made a motion to appoint Brian Shackelford to serve as First Alternate Commissioner on the NC Eastern Municipal Power Agency Board of Commissioners. The motion carried unanimously. 8. Consideration of Personnel Policy Amendment- Pay for Interim Assignments in a Higher Level Classification - Section 15 Town Manager Hodgkins stated that the Town's Employee Personnel Policy went through a comprehensive amendment process in 2023, but we. have since found some areas oft the policy that need additional amendments to address issues that have since arisen. Hodgkins further stated that this change would clarify areas of confusion among employees and make it easier for our management team and Human Resource Officer to administer. Commissioner Smith made a motion to approve the proposed. Personnel Policy. Amendment to Section 15 - Pay for Interim Assignments in a Higher-Level Classification. The motion carried unanimously. 9. Consideration of Personnel Policy Amendment - Career Development, Certification and Education Increases - Section 16 Town Manager Hodgkins stated the Town's Employee Personnel Policy went through a comprehensive amendment process in 2023, but we have since found some areas ofthe policy that need additional amendments to address issues that have since arisen. Hodgkins further stated this change would clarify areas of confusion among employees and make it easier for our management team and Human Resource Officer to administer. Commissioner Smith made a motion to approve the proposed. Personnel Policy. Amendment to Section 16- Career Development, Certification and Education. Increases. The motion carried unanimously. 10.Presentation ofTown Manager's Recommended Budget for FY 2025/2026, Announcement of Budget Workshop Date, and Setting of Public Hearing Date Town Manager Hodgkins briefly went over the highlights oft the proposed FY 25/26 Budget. Mayor Moore asked the Board to set a date for the FY: 2025/2026 Budget Workshop and a date for the public hearing on the FY 2025/2026 Budget. May 5, 2025 On motion by Commissioner Hobbs, the Board set May 15, 2025 to hold the FY: 25/26 Budget Workshop, at the Farmville Public Library to begin at 2:00 p.m. The motion carried unanimously. On motion by Commissioner Hobbs, the Board set the public hearing on the FY 2025/2026 Budget to be held on June 2, 2025. The motion carried unanimously. Citizen Comments Mayor Moore asked for any citizen comments. Mayor Moore and the Commissioners commented and thanked Hodgkins for his good service to the town over the years and said he would be missed. Adjournment On a motion by Commissioner Hobbs, the meeting adjourned at 6:37 p.m. The motion carried unanimously. John O. Moore, Mayor Attest: Amy B. Johnson, Town Clerk Town of Farmville Board of Commissioners Budget Workshop May 15, 2025 The Farmville Board of Commissioners met in special session on Thursday, May 15, 2025 at 2:00 p.m. in the Farmville Public Library meeting room with Mayor John O. Moore presiding. Present for the meeting were Commissioners Bobby Evans, Mark Flanagan, Alma Hobbs, David Shackleford and Bert Smith, Town Manager David Hodgkins and Deputy Town Clerk Cindy Thomas. Mayor Moore called the meeting to order at 2:00 p.m. Outside Group Funding Town Manager Hodgkins distributed a summary of requests received from all outside organizations and noted the amount allocated in the manager's recommended budget. Mayor Moore asked the Board to approve the outside group funding requests. There was a consensus by the Board to fund the total amount requested by the Town Manager of$42,240. Highlights of] FY 2025/2026 Budget Town Manager David Hodgkins presented some highlights of the proposed FY 2025/2026 Budget. The following highlights were noted: An ad valorem tax rate of49 cents per $100 of assessed value is recommended for general town purposes. This rate is unchanged from FY 2024-25. Retail water rates are proposed to increase by 3.5%, Retail sewer rates are proposed to increase by 3.3%, Retail electric rates are proposed to increase by 3.5%. Solid waste collection fees are proposed to increase by 2.4% to reflect a Consumer Price Index (CPI) adjustment to be imposed by GFL effective in the July billing. No changes in general fees and charges. No appropriation of umrestricted/andesgnatea fund balance is proposed in the General Fund, Water Fund, Sewer Fund, or Electric Fund in FY 2025-26 Restricted fund balance in the amount of $156,500 is recommended for appropriation from Powell Bill reserves to help finance street resurfacing, sidewalk construction, stormwater improvements, and repair of existing sidewalks around town. Continuation of the Town's longevity plan and merit pay program is proposed. A 3% market salary adjustment is proposed effective July 3. Funding is recommended for a few important capital purchases and projects in the FY 2025/2026 budget. Proposed items/project included street resurfacing, construction of sidewalk segments, sidewalk repairs, miscellaneous utility system upgrades, a new leaf truck, new computer equipment, improvements/repairs to Town Hall, Community Center, parks and playgrounds. May 20, 2024 No new staff positions are recommended for FY 2025/2026 budget. The total of all funds as recommended is $21,880,832 which is 3.3% more than the adopted budget for FY 2024/2025. Presentation of FY 2025/2026 Budget Town Manager Hodgkins presented the proposed FY 2025/2026 Budget to the Board by Fund and Department. The presentation included the General, May Museum, Water, Sewer, Electric, Cemetery and Dogwood Festival Funds. Commissioner Evans asked if Checkmate was included in the proposed budget. Town Manager Hodgkins stated that it is included with some cuts. Mayor Moore requested for Checkmate to be on the August Board of Commissioner meeting. Mayor Moore asked about the cost to the Town to accept credit card payments. Town Manager Hodgkins stated $60,000 per year. Commissioner Flanagan stated that this cost to the town is high but ifit results in increased collections, he is ok with it but wants to investigate the possibility of adding a credit card fee. He also wanted a breakdown of the $60,000. Mayor Moore requested that the Finance Director have information on the August Board of Commissioners' agenda. Mayor Moore requested that a list of town owned properties be available at the August Board ofCommissioners meeting. After completion of the budget review, Mayor Moore asked if the Commissioners had any additional questions. Commission Hobbs, Evans and Smith stated that all questions were answered. Commission Flanagan asked the following: Should the General Fund balance of 27.2% cause concern? Town Manager Hodgkins answered somewhat yes but we are not budgeting use of any fund balance. Commissioner Flanagan asked if no funding was being put back. Town Manager Hodgkins answered that there may be some savings in the current year's budget, but that fund balance level should not be getting worse. What is the electric fund cash flow minimum threshold? Town Manager Hodgkins answered 15% but the Town is now up to 12% and that the Town should be meeting the 15% requirement in the 2025-26 budget. Is the Town compliant with the Rural Fire Department contract? Commissioner Smith stated that the Town meets expectations. Does the proposed budget include rent payments for the Main Street fire department location and if not, shouldn't it be included? Town Manager Hodgkins stated that the rent is not currently in the proposed budget and it probably should be but not sure where that funding would come from. Commissioner Smith stated that the rent will have to be 2 May 20, 2024 paid. Town Manager Hodgkins agreed and stated historically, the Fire Department spends more funds than budgeted. Commissioner Smith stated that the Town needs to budget the rental. Town Manager Hodgkins stated that he will meet with the Finance Director next week to resolve and make an additional payment in the current fiscal year. Mayor Moore stated that this was Town Manager Hodgkins' last budget meeting, and he will not be employed during the month of June. He informed the Board that the Budget Public Hearing will be held at the June 2 Board of Commissioners meeting and the Budget will be approved at the June 2 Board of Commissioners meeting. Each Board member expressed their appreciation of the employees and the work they do, the Manager and the budget preparation process. Adjournment The Board adjourned the meeting at 2:38 p.m. John O. Moore, Mayor Attest: Cindy V. Thomas, Deputy Town Clerk 3 Agenda Item 3 TO: The Honorable Mayor and Commissioners June 2, 2025 RTH CATDIS Subject: Adoption of Ordinance Amending the FY 2024/2025 Budget Ordinance This budget amendment is to cover any over expenditures made in the FY 2024/2025 Budget. Accounts have been adjusted based on predicted June 30, 2025 balances. Action Recommended: Adoption of Budget Ordinance Amendment Staff Contact Name- Email and Phone: Amy Johnson- ohsondlamylemesor (252) 753-6715 Ordinance (2025) An Ordinance. Amending the FY 2024/2025 Budget Ordinance BEITO ORDAINED! by the Town of Farmville, NC, that thef fiscal year 2024/20251 isa amended as follows: Revenues Expenses Adjusted Current Budget Adjustment Budget Adjustment Budget Budget Increase (Decrease) Increase (Decrease) Balance Fund: 10- General Fund Revenue 10-3100-1800 TaxP Penalties & Interest 10,000.00 (3,000.00) 7,000 10-3221-1100 Ad Valorem Taxes-: 2021 4,000.00 (2,000.00) 2,000 10-3222-1100 Ad Valorem Taxes- 2022 8,000.00 2,000.00 10,000 10-3223-1100 Ad Valorem Taxes- 2023 25,000.00 (10,000.00) 15,000 10-3223-1102 VTSV Vehicle taxes- 2023 100,000.00 (10,000.00) 90,000 10-3311-3103 Payment inl Lieu of Taxes 20,000.00 2,700.00 22,700 10-3316-3303 Powell Bill Distribution 160,000.00 15,000.00 175,000 10-3323-8032 Court & Arrest Fees 12,000.00 (4,000.00) 8,000 10-3325-4004 DMV- NotaryF Fees 17,500.00 1,000.00 18,500 10-3343-7000 Building Permits 16,000.00 2,000.00 18,000 10-3345-4006 Electrical Permits 16,000.00 (2,000.00) 14,000 10-3345-4007 Minimum! Housing! Insp. Fee 1,200.00 (500.00) 700 10-3424-4010 Cemetery Service Fees 35,000.00 (5,000.00) 30,000 10-3452-3307 State Grant- Fire Dept 39,950.00 (2,000.00) 37,950 10-3550-3308 SRO Officer Reimbursement- PCS Schools 180,000.00 10,000.00 190,000 10-3611-8201 Library Cash Donations 100.00 100 10-3612-8105 Recreation- Program/Camp Fees 17,500.00 (10,000.00) 7,500 10-3612-8111 Recreation- Sponsorships 10,000.00 (2,500.00) 7,500 10-3616-8036 Municipal Support Grant- Pitt Co 5,000.00 (5,000.00) 10-3831-8500 Interest Earned 35,000.00 (15,000.00) 20,000 10-3831-8514 Interest Earned BB&T FireT Truck 3,000.00 500.00 3,500 10-3831-8531 Interest Earned Depreciation Reserve 100.00 100 10-3835-4017 Sale of Materials & Services 2,000.00 3,000.00 5,000 10-3835-8010 Sale OfF Fixed Assets 10,000.00 20,000.00 30,000 10-3839-8095 Miscellaneous Income 3,000.00 1,000.00 4,000 10-3839-8097 Misc. Income- Unapplied Credits (1,000.00) (1,000) 10-3991-9900 Appropriated FundE Balance 5,988.00 356,626.00 362,614 10-3991-9901 Powell Bill Fund Balance 176,500.00 176,500 Expense Department: 4110. Legislative 10-4110-1210 Salaries/Elected Officials 44,360.00 (1,200.00) 43,160 10-4110-1820 Retirement 3,600.00 400.00 4,000 10-4110-1830 Group Insurance 3,400.00 (100.00) 3,300 10-4110-1870 401k Retirement Cont. 765.00 50.00 815 10-4110-1891 Special Employee Programs 3,200.00 1,500.00 4,700 10-4110-1930 Taxes 6,000.00 (500,00). 5,500 10-4110-2600 Departmental: Supplies 8,000.00 3,800.00 11,800 10-4110-3210 Telephone & Postage 2,000.00 (500.00) 1,500 10-4110-3300 Utilities 13,000.00 (500.00) 12,500 10-4110-3520 Equipment Maint & Repair 1,000.00 250.00 1,250 10-4110-3700 Advertising 600.00 1,000.00 1,600 10-4110-4500 Insurance And Bonds 42,000.00 840.00 42,840 Department: 4120 Administration 10-4120-1210 Salaries 213,570.00 48,500.00 262,070 10-4120-1270 Merit Pay 10,000.00 (10,000.00) 10-4120-1810 FICA 17,700.00 2,500.00 20,200 10-4120-1820 Retirement 30,000.00 5,000.00 35,000 10-4120-1830 Group Insurance 25,000.00 500.00 25,500 10-4130-1840 1%5 State Unemployment Insurance 1,980.00 1,980 10-4120-1870 401k Retirement Cont. 5,700.00 1,450.00 7,150 10-4120-1890 Wellness Program Expenses 500.00 120.00 620 10-4120-1920 Professional: Services 1,000.00 1,300.00 2,300 10-4120-3110 Travel & Staff Development 8,000.00 3,000.00 11,000 10-4120-3700 Advertising 300.00 150.00 450 10-4120-4403 CDL &0 Drug/A Alcohol Testing 1,500.00 300.00 1,800 10-4120-4500 Insurance And Bonds 1,200.00 (500.00) 700 Department: 4130- Finance 10-4130-1260 Part" Time Wages 17,600.00 2,000.00 19,600 10-4130-1820 Retirement 39,900.00 2,600.00 42,500 10-4130-1830 Groupl Insurance 85,000.00 (12,000.00) 73,000 10-4130-1870 401k Retirement Cont. 8,300.00 300.00 8,600 10-4130-2600 Departmental Supplies 15,000.00 (1,000.00) 14,000 10-4130-3110 Travel & Staff Development 5,000.00 4,500.00 9,500 10-4130-3410 Printing 500.00 3,200.00 3,700 10-4130-3520 Equipment Maint & Repair 2,500.00 1,800.00 4,300 10-4130-4400 Contracted Services 50,000.00 1,000.00 51,000 10-4130-4500 Insurance. And Bonds 50,000.00 1,341.00 51,341 10-4130-5000 Capital Outlay Noncapitalized 1,000.00 (1,000.00) 10-4130-8941 Bad Debt- Old AR Write-off 665.00 665 Department: 4210- Infor rmation" Technology Revenues Expenses Adjusted Current BudgetAdjustment Budget Adjustment Budget Budget Increase (Decrease) Increase (Decrease) Balance 10-4210-1210 Salaries 79,065.00 5,800.00 84,865 10-4210-1810 FICA 6,048.00 300.00 6,348 10-4210-1820 Retirement 10,200.00 1,100.00 11,300 10-4210-1870 401k Retirement Cont. 1,976.00 300.00 2,276 10-4210-3110 Travel/staff Development 600.00 (600.00) 10-4210-3520 Equipment Maint &F Repair 50,000.00 (10,000.00) 40,000 10-4210-4910 Dues & Subscriptions 60,000.00 (10,000.00) 50,000 Department:4310- Police 10-4310-1260 Part Time Wages 10,000.00 2,000.00 12,000 10-4310-1280 Separation Allowance 61,500.00 (8,000.00) 53,500 10-4310-1800 Law Enforcement Retirement 138,000.00 12,000.00 150,000 10-4310-1810 FICA 94,000.00 10,000.00 104,000 10-4310-1820 Retirement 26,000.00 15,000.00 41,000 10-4310-1830 Group Insurance 325,000.00 8,000.00 333,000 10-4310-1870 401k Retirement Cont. 57,000.00 1,800.00 58,800 10-4310-2510 Automotive: Supplies 60,000.00 (5,000.00) 55,000 10-4310-2600 Departmental Supplies 20,000.00 (9,500.00) 10,500 10-4310-2610 Court/Jail Expenses 2,000.00 (2,000.00) 10-4310-3300 Utilities 5,000.00 500.00 5,500 10-4310-3410 Printing 1,200.00 (1,200.00) 10-4310-3520 Maint/Repair Equipment 30,000.00 2,500.00 32,500 10-4310-3530 Vehicles Maint/Repair 45,000.00 (3,000.00) 42,000 10-4310-3700 Advertising 1,500.00 (1,000.00) 500 10-4310-3810 Informant Funds 5,000.00 (3,000.00). 2,000 10-4310-4500 Insurance And Bonds 24,000.00 3,325.00 27,325 10-4310-5550 Capital Outlay- Equipment 50,000.00 (1,000.00) 49,000 Department: 4320 Fire 10-4320-1260 Parti Time Wages 30,162.00 4,000.00 34,162 10-4320-2120 Uniforms 28,352.00 (3,750.00) 24,602 10-4320-2600 Departmental! Supplies 16,648.00 3,000.00 19,648 10-4320-3110 Travel & Staff Development 6,000.00 (650.00) 5,350 10-4320-3210 Telephone & Postage 6,000.00 1,200.00 7,200 10-4320-3300 Utilities 10,000.00 3,500.00 13,500 10-4320-3510 Maint/repair Building 15,000.00 4,000.00 19,000 10-4320-3520 Maint/repair Equipment 7,000.00 5,000.00 12,000 10-4320-3530 Maint/Repair Vehicles 30,548.00 5,000.00 35,548 10-4320-3700 Advertising 100.00 (100.00), 10-4320-3800 Radiol Maintenance 4,288.00 (1,200.00) 3,088 10-4320-4390 Rental- Fire Station 22,550.00 22,550 10-4320-4400 Contracted Services 2,000.00 2,000 10-4320-4910 Dues & Subscriptions 4,667.00 (350.00) 4,317 10-4320-5000 Capital Outlay! Noncapitalized 10,000.00 (3,600.00) 6,400 10-4320-5550 Capital Outlay Equipment 109,912.00 (8,000.00) 101,912 10-4320-5580 Capital Outlay Building 53,858.00 (32,600.00) 21,258 Department: 4350 Code Enforcement 10-4350-1210 Salaries 123,220.00 5,200.00 128,420 10-4350-1260 Part-time Wages 31,000.00 3,300.00 34,300 10-4350-1810 FICA 11,797.00 625.00 12,422 10-4350-1820 Retirement 15,895.00 1,500.00 17,395 10-4350-1830 Group Insurance 30,000.00 (2,000.00) 28,000 10-4350-1870 401k Retirement Cont. 3,388.00 125.00 3,513 10-4350-2510 Automotive Supplies 2,000.00 (700.00) 1,300 10-4350-3110 Travel & Staff Development 5,000.00 2,100.00 7,100 10-4350-3210 Telephone &F Postage 2,000.00 (200.00) 1,800 10-4350-3520 Equipment Maint & Repair 600.00 225.00 825 10-4350-3700 Advertising 1,700.00 (500.00) 1,200 10-4350-4910 Dues & Subscriptions 1,500.00 (300.00) 1,200 10-4350-4931 Building Condemnations 15,000.00 (300.00). 14,700 Department: 4510 Public' Works 10-4510-1210 Salaries 464,156.00 85,000.00 549,156 10-4510-1260 Parti Time Wages 30,000.00 (6,000.00) 24,000 10-4510-1810 FICA 36,119.00 7,800.00 43,919 10-4510-1820 Retirement 58,000.00 16,000.00 74,000 10-4510-1830 Groupl Insurance 153,000.00 27,500.00 180,500 10-4510-1870 401kF Retirement Cont. 12,920.00 2,100.00 15,020 10-4510-2120 Uniforms 12,000.00 6,000.00 18,000 10-4510-2600 Departmental: Supplies 27,000.00 4,000.00 31,000 10-4510-3110 Travel & Staff Development 8,500.00 (4,000.00) 4,500 10-4510-3520 Maintenance Repair- Equipment 33,000.00 5,000.00 38,000 10-4510-3540 Maint/Repair- Cemeteries 15,000.00 4,000.00 19,000 10-4510-3550 Storm Drainage Sys Improvement 89,859.00 (70,000.00) 19,859 10-4510-3700 Advertising 500.00 (500.00) 10-4510-4390 Rentals 3,000.00 3,000 10-4510-4400 Contracted Services 30,000.00 40,000.00 70,000 10-4510-4500 Insurance And Bonds 14,000.00 1,560.00 15,560 10-4510-7610 Lease Debt- Principal 33,314.00 (1,500.00) 31,814 Department:! 5610 Powell Bill 10-5610-1920 Professional Services 1,000.00 (1,000.00) 10-5610-3550 Storm Drainage Sys Improvement 40,000.00 2,750.00 42,750 10-5610-5550 Capital Outlay- Sidewalk Construction 25,000.00 (10,000.00) 15,000 Revenues Expenses Adjusted Current Budget Adjustment Budget Adjustment Budget Budget Increase (Decrease) Increase (Decrease) Balance 10-5610-5590 Capital Outlay- Street Resurfacing 150,000.00 20,000.00 170,000 Department:6 6110- Library 10-6110-1210 Salaries 183,470.00 40,000.00 223,470 10-6110-1260 Part Time Wages 40,320.00 5,300.00 45,620 10-6110-1810 FICA 17,120.00 3,500.00 20,620 10-6110-1820 Retirement 24,100.00 6,000.00 30,100 10-6110-1830 Group Insurance 45,000.00 6,200.00 51,200 10-6110-1870 401k Retirement Cont. 4,922.00 1,200.00 6,122 10-6110.1920 Professional Services 500.00 (500.00) 10-6110-2310 Child Supplies & Materials 7,000.00 200.00 7,200 10-6110-2311 Children's Program Supplies 10,000.00 700.00 10,700 10-6110-2320 Videos 1,600.00 (650.00) 950 10-6110-2600 Departmental: Supplies 8,000.00 500.00 8,500 10-6110-3210 Telephone & Postage 2,000.00 (650.00) 1,350 10-6110-3220 Computer Search/Software 9,500.00 (3,000.00) 6,500 10-6110-3300 Utilities 47,000.00 2,000.00 49,000 10-6110-3410 Printing 3,000.00 400.00 3,400 10-6110-3520 Maintenance/Repair Equipment 20,000.00 (3,000.00) 17,000 10-6110-4400 Contracted Services 13,100.00 (4,775.00) 8,325 10-6110-4500 Insurance And Bonds 4,500.00 145.00 4,645 10-6110-4910 Dues & Subscriptions 6,200.00 460.00 6,660 10-6110-4911 Special Programs 5,750.00 440.00 6,190 Department: 6120 Parks and Recreation 10-6120-1210 Salaries 162,690.00 5,000.00 167,690 10-6120-1260 Parti Time Wages 62,700.00 (10,500.00) 52,200 10-6120-1810 FICA 15,860.00 1,500.00 17,360 10-6120-1820 Retirement 18,440.00 4,500.00 22,940 10-6120-1830 Group Insurance 38,000.00 4,600.00 42,600 10-6120-1870 401k Retirement Cont. 4,264.00 300.00 4,564 10-6120-1920 Professional Services 80,150.00 6,000.00 86,150 10-6120-2700 Purchaset for Resale 1,500.00 (500.00) 1,000 10-6120-3110 Travel & Staff Development 3,000.00 (1,000.00) 2,000 10-6120-3300 Utilities 48,000.00 (1,000.00) 47,000 10-6120-3510 Maintenance Repair- Building 39,850.00 (15,000.00) 24,850 10-6120-3700 Advertising 6,000.00 (500.00) 5,500 10-6120-3805 Participant RefundReimbursement 2,650.00 500.00 3,150 10-6120-4400 Contracteds Services 46,600.00 (8,500.00) 38,100 10-6120-4920 RecF FinA Assist Acct Cks 1,600.00 1,600 10-6120-5580 Capital Outaly- Building 13,000.00 13,000 Department: 6150- Economic Development 10-6150-1920 Professional Services 45,000.00 57,000.00 102,000 10-6150-3700 Advertising 2,000.00 1,100.00 3,100 10-6150-3720 Marketing Materials 8,000.00 10,000.00 18,000 10-6150-4932 Facadel Program 15,000.00 13,000.00 28,000 10-6150-4934 Target Business Grant Program 1,000.00 (1,000.00) 10-6150-4935 Vacant Bldg Renovation Program 2,000.00 (2,000.00) 10-6150-4940 Incentives 1,000.00 (1,000.00) 10-6150-4945 Residential Incentive Program 500.00 (500.00) 10-6150-9800 Miscellaneous Expenses 1,000.00 (1,000.00) Total General Fund 341,926.00 341,926.00 Fund: 61- - Water Fund Revenue 61-3831-8500 Interest Earned 50,000.00 15,000.00 65,000 61-3831-8513 Interest Earned Capital Reserv 22,000.00 2,000.00 24,000 61-3831-8517 Interest Earned WAI Debt Svc 11,000.00 2,000.00 13,000 61-3835-3312 0&MI Reimbursement Greene County 40,000.00 3,000.00 43,000 61-3835-5100 Water Sales 2,800,000.00 2,800,000 61-3839-5201 Water Tapl Facility Fees 7,500.00 3,603.00 11,103 61-3839-5400 Service Charges 65,000.00 65,000 61-3991-5900 Appropriated Fund Balance 45,889.00 45,889 Expense Department: 7110- Water. Administration 61-7110-1210 Salaries 25,000.00 1,300.00 26,300 61-7110-1810 FICA 2,000.00 50.00 2,050 61-7110-1820 Retirement 3,100.00 400.00 3,500 61-7110-1830 Group Insurance 12,000.00 (750.00) 11,250 61-7110-3110 Travel & Staff Development 1,000.00 (1,000.00) Department: 7120. Water Supply 61-7120-1920 Professional Services 500.00 2,000.00 2,500 61-7120-2120 Uniforms 800.00 500.00 1,300 61-7120-3300 Utilities 90,000.00 10,000.00 100,000 61-7120-3520 Maintenance/Repair Equipment 12,000.00 1,000.00 13,000 61-7120-4500 Insurance & Bonds 2,000.00 250.00 2,250 61-7120-5550 Capital Outlay- Equipment 20,000.00 (13,750.00) 6,250 Department: 7130- Water Distribution 61-7130-1830 Group Insurance 32,000.00 12,250.00 44,250 61-7130-1920 Professional Services 2,500.00 600.00 3,100 61-7130-3700 Advertising 500.00 (500.00) Revenues Expenses Adjusted Current Budget Adjustment Budget Adjustment Budget Budget Increase (Decrease) Increase (Decrease) Balance 61-7130-4500 Insurance & Bonds 8,500.00 500.00 9,000 61-7130-5570 Capital Outlay- Misc. Water Projects 100,000.00 (87,850.00) 12,150 61-7130-5570 Due tol Dalton's Cove Subdivision 100,603.00 100,603 Department:: 7140 Non- Operating Expenses Totall Water Fund 25,603.00 25,603.00 Fund: 62 Sewer Fund Revenue 62-3831-8500 Interest Earned 16,000.00 4,000.00 20,000 62-3831-8513 Interest Earned Capital Reserv 2,500.00 1,500.00 4,000 62-3831-8530 Interest Earned Depreciation 2,400.00 1,000.00 3,400 62-3835-5150 Sewer Use Charges 1,873,351.00 1,873,351 62-3839-5202 Sewer Taps 10,000.00 3,000.00 13,000 62-3839-5203 Sewer Tapl Facility Fees 8,500.00 3,000.00 11,500 62-3991-5900 Appropriated Fund Balance 70,910.00 70,910 Expense Department:: 7210- Sewer Administration 62-7210-1210 Salaries 25,000.00 1,500.00 26,500 62-7210-1810 FICA 1,900.00 150.00 2,050 62-7210-1820 Retirement 3,100.00 400.00 3,500 62-7210-1870 401k Retirement 700.00 20.00 720 62-7210-1920 Professional Services 5,000.00 (2,500.00). 2,500 62-7210-3110 Travel/staff Development 1,000.00 (1,000.00) 62-7210-3520 Equipment Maint/Repair 13,000.00 (2,000.00) 11,000 62-7210-4500 Insurance And Bonds 50,000.00 (900.00) 49,100 Department: 7220 Wastewater Collection 62-7220-1210 Salaries 150,000.00 (3,000.00) 147,000 62-7220-1920 Professionals Services 1,000.00 (1,000.00) 62-7220-2120 Uniforms 2,000.00 (500.00) 1,500 62-7220-3110 Travel/staff Development 1,500.00 (1,500.00) 62-7220-3210 Telephone & Postage 10,000.00 5,000.00 15,000 62-7220-4390 Rentals 10,000.00 (10,000.00) 62-7220-4400 Contracted Services 10,000.00 53,500.00 63,500 62-7220-4500 Insurance And Bonds 6,000.00 480.00 6,480 62-7220-4910 Dues & Subscriptions 1,000.00 760.00 1,760 62-7220-5550 Capital Outlay- Equipment 30,000.00 (30,000.00). Department: 7230 Wastewater Treatment 62-7230-1920 Professional Services 2,000.00 (2,000.00). 62-7230-2600 Departmental: Supplies 20,000.00 (5,000.00) 15,000 62-7230-3300 Utilities 120,000.00 (20,000.00) 100,000 62-7230-3510 Maint/repair- Buildings 20,000.00 (20,000.00) 62-7230-4400 Contracted Services 422,000.00 25,000.00 447,000 62-7230-4404 Land. Application- Sludge 50,000.00 140,000.00 190,000 62-7230-4910 Dues & Subscriptions 3,000.00 6,000.00 9,000 62-7230-5550 Capital Outlay- Equipment 50,000.00 (50,000.00) Department: 7240 Non-Operating' Expenses 62-7240-9861 Reserve 24" Sanitary Sw Improv Total Sewer Fund 83,410.00 83,410.00 Fund: 63 Electric Fund Revenue 63-3831-8501 Interest Onl Investments 34,000.00 (3,000.00) 31,000 63-3831-8515 Interest Earned Rate Stabiliza 7,300.00 1,500.00 8,800 63-3831-8530 Interest Earned Depreciaiton 5,300.00 1,500.00 6,800 63-3835-5104 Electric! Sales 6,600,000.00 6,600,000 63-3835-5105 Sale Materials & Services 5,000.00 5,000 63-3835-5802 Facilities Charges 2,000.00 2,000 63-3839-5400 Service Charges 75,000.00 75,000 63-3991-5900 Fund Balance Appropriated 14,511.00 14,511 Expense Department: 7310- Electric Administration 63-7310-1210 Salaries 50,000.00 4,000.00 54,000 63-7310-1810 FICA 4,000.00 50.00 4,050 63-7310-1820 Retirement 6,168.00 800.00 6,968 63-7310-1830 Group Insurance 6,000.00 7,000.00 13,000 63-7310-1870 Retirement Cont.-401(k) 1,300.00 120.00 1,420 63-7310-2120 Uniforms 1,000.00 (1,000.00) 63-7310-3530 Maint/repair Vehicles 16,511.00 (15,000.00) 1,511 63-7310-4500 Insurance, And Bonds 50,000.00 (900.00) 49,100 63-7310-4910 Dues & Subscriptions 1,000.00 200.00 1,200 Department:: 7320- Electric Distribution 63-7320-1210 Salaries 340,000.00 (30,000.00) 310,000 63-7320-1820 Retirement 35,000.00 4,000.00 39,000 63-7320-1830 Group Insurance 60,000.00 20,500.00 80,500 63-7320-1870 401/k) Retire. Cont. 9,000.00 (900.00) 8,100 63-7320-3510 Maint/Repair Building 2,000.00 (2,000.00) 63-7320-3530 Maint/Repair Vehicles 15,000.00 25,000.00 40,000 Revenues Expenses Adjusted Current Budget Adjustment Budget Adjustment Budget Budget Increase (Decrease) Increase (Decrease) Balance 63-7320-3542 Maint/Repair Generator 40,000.00 10,000.00 50,000 63-7320-3700 Advertising 500.00 (500.00) 63-7320-4390 Rentals 1,500.00 (1,500.00) 63-7320-4400 Contracted Services 135,000.00 (25,070.00) 109,930 63-7320-5000 Capital Outlay Noncapitalized 5,200.00 5,200 Department: 7340 Non- Operating Expenses 63-7340-3960 Duet to General Fund 319,243.00 319,243 Total Electric Fund Fund: 11 May Museum Fund Revenue 11-3831-8501 Interest on Investments 2,500.00 830.00 3,330 11-3986-6000 Duef from GeneralF Fund 25,700.00 25,700 Expense Department: 6140 May Museum 11-6140-1260 Part- Time Wages 17,000.00 700.00 17,700 11-6140-1810 FICA 1,300.00 80.00 1,380 11-6140-3300 Utilities 6,500.00 (325.00) 6,175 11-6140-3630 Exhibit Development Repair 325.00 325 11-6140-4910 Dues & Subscriptions 1,500.00 50.00 1,550 Total May Museum Fund 830.00 830.00 Fund: 71 Cemetery Perpetual Carel Fund Revenue 71-3831-8500 Interest Earned 300.00 765.00 1,065 71-3474-4022 Cemetery Sales 32,000.00 (765.00) 31,235 Expense 71-4740-8941 Due to General Fund 32,700.00 32,700 Total Cemetery Perpetual Care Fund Fund: 72 Dogwood Festival Fund Revenue 72-3831-8500 Interest Earned 2,500.00 2,500.00 5,000 72-3833-8430 Donations 40,000.00 16,775.00 56,775 72-3835-8021 Amusements 25,000.00 (1,000.00) 24,000 72-3835-8022 Concert Revenue 15,000.00 2,000.00 17,000 72-3835-8102 Souvenier Revenue 18,000.00 (4,000.00) 14,000 72-3839-4024 Vendor Fees 30,000.00 2,800.00 32,800 72-3839-8095 Misc. Revenue 1,200.00 1,200 Expense Department: 6170. Dogwood Festival 72-6170-2700 Purchase for Resale 16,000.00 5,800.00 21,800 72-6170-2750 Entertainment 55,000.00 15,000.00 70,000 72-6170-2900 Misce exp 6,000.00 (2,500.00) 3,500 72-6170-2910 Kids Cool Fest 2,000.00 100.00 2,100 72-6170-2921 Special Venues 4,000.00 50.00 4,050 72-6170-3700 Advertising 25,000.00 (2,000.00) 23,000 72-6170-3805 Participant Refunds 375.00 375 72-6170-4390 Rentals 22,000.00 1,500.00 23,500 72-6170-4400 Contracted Services 1,700.00 1,700 72-6170-8941 Bad Debt- Old AR Write-off 250.00 250 Total Dogwood Festival Fund 20,275.00 20,275.00 SECTION! 9. TAXES LEVIED Therei is herebyl leviedat taxr rate of $.49 on each onel hundred dollars ($100) valuation ofa all taxable property, for thep purpose of raising the revenu uet for Current Ad' Valorem' Taxes ass setf forth int the foregoinge estimates ofr revenue, in order to finance thet foregoing appropriations. Thist tax rate is based upon ane estimated total valuation of $332,905,7691 for real propertya and an estimated total valuation of $45,780,591 for vehicles and ane estimated collection rate ofs 97.75%1 for real propertyt taxes and 80.00% for vehicles. Adopted by the Board of Commissioners inr regular session, Monday, June: 2, 2025. John 0. Moore, Mayor ATTEST: Amy B.J Johnson, Town Clerk o W - < Agenda Item EST. 1872 TO: The Honorable Mayor and Commissioners VY June 2, 2025 Subject: Adoption of Ordinance Amending the FY 2024/2025 Budget Ordinance- Library Donation This budget amendment places funds into the Library - Special Programs expense budget for the purchase of materials in the Local History and Genealogical room. This was a donation given by Emily Monk Davidson. Action Recommended: Adoption of] Budget Ordinance Amendment Staff Contact Name Email and Phone: Amy Johnson = iohnson@lamvlemegey - (252) 753-6715 ORDINANCE (2025) An Ordinance Amending the FY 2024-2025 Budget Ordinance BE IT ORDAINED by the Town of Farmville, NC, that the budget ordinance for fiscal year 2024/2025 is amended as follows: GENERAL FUND Increase Description Previous Decrease) Amended Revenues: General Fund Library Cash Donations 100 2,000 2,100 10-3611-8201 Appropriations: Library Department Special Programs 6,190 2,000 8,190 10-6110-4911 Adopted by the Board of Commissioners in regular session, Monday, June 2, 2025. John O. Moore, Mayor ATTEST: Amy B. Johnson, Town Clerk o NN < Agenda Item LOT. 1573 TO: The Honorable Mayor and Commissioners a 1V June 2, 2025 Subject: Audit Contract To approve the contract with Barrow, Parris & Davenport, P.A. to provide audit services for the Town of] Farmville for the year ended June 30, 2025. Action Recommended: Approve Audit Contract for the year-ended June 30, 2025 Staff Contact Name- Email and Phone: Amy Johnson- ohson@lamuilemegow - (252) 753-6715 BARROW, PARRIS & DAVENPORT, P.A. - (BPD) CERTIFIED PUBLIC ACCOUNTANTS an Ire 662 SUSSEX STREET KINSTON, NORTH CAROLINA 28504-8319 POST OFFICEE BOX 6069 MEMBERS TELEPHONE: (252)522-5200 KINSTON, NC2 28501-0069 NORTHCAROLINA ASOCIADONOYCEATIPEDP PUBLICA ACCOUNTANTS FAX: (252).523-6366 AMERICANI INSTITUTE OF CERTIFIEDI PUBLIC ACCOUNTANTS May 15, 2025 Town of Farmville PO Box 97 Farmville, NC 27828 We are pleased to confirm our understanding of the services we are to provide for Town of Farmville for the year ended June 30, 2025. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements of Town of Farmville as of and for the year ended June 30, 2025. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement Town of Farmville's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to Town of Farmville's RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis 2. Schedule of Proportionate Share of the Net Pension Liability - LGERS 3. Schedule of Contributions - LGERS 4. Schedule of Changes in Total Pension Liability - LEOSSA 5. Schedule of Total Pension Liability as a Percentage of Covered Payroll - LEOSSA 6. Schedule of Changes in Total OPEB Liability and Related Ratios We have also been engaged to report on supplementary information other than RSI that accompanies Town of Farmville's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditor's report on the financial statements: 1. All combining and individual fund and account group financial statements. 2. Schedule of expenditures of federal awards. The objectives of our audit 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 issue an auditor's report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS Town of Farmville May 15, 2025 Page 2 and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. The objectives also include reporting on: Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statues, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Ace Amendments of 1996 and the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor's Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include test of accounting records, a determination of major programs in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement. We have identified the following significant risks of material misstatement as part of our audit planning: Improper revenue recognition due to fraud Town of Farmville May 15, 2025 Page 3 Management override of controls We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures-Internal Control We will obtain an understanding of the government and its environment, including the system of internal control, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. 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, mistepresentation, or the override of internal control. Test of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our test, if performed, will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Plocedlures-Complance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Town of Farmville's compliance with the provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has compiled with federal statues, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of Town of Farmville's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on Town of Farmville's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Responsibilities of Management for the Financial Statements and Single Audit Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and Town of Farmville May 15, 2025 Page 4 fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America, and for compliance with applicable laws and regulations (including federal statues), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records, and related information available to us; for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and related matters. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is managements responsibility to evaluate and monitor noncompliance with federal statues, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in auditing findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of Town of Farmville May 15, 2025 Page 5 federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations: resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing that information. Other Services We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of Town of Farmville in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities relating to the financial statements, schedule of expenditures of federal awards, and related notes, and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarize our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's reports, and corrective action plan) along with the Data Collection Form to the Federal Audit Clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. We will provide copies of our reports to Town of Farmville; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. Town of Farmville May 15, 2025 Page 6 The audit documentation for this engagement is the property of Barrow, Parris, & Davenport, P.A. and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to Town of Farmville or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Barrow, Parris, & Davenport, P.A. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the Town of Farmville. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Jay A. Parris, CPA is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. We expect to begin our audit as soon as possible after June 30, 2025 and to issue our reports no later than December 31, 2025. Our fees for these services are contained in our "Contract to Audit Accounts," . approved by the Local Government Commission. The fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur additional costs. You may also be billed for out-of-pocket costs such as confirmations, word processing, travel, report production, etc. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review accompanies this letter. Reporting We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board of Commissioners of Town of Farmville. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) the report is an integral part of an audit performed in açcordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to Town of Farmville and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us. Town of Farmville May 15, 2025 Page 7 Very truly yours, BARROW, PARRIS, & DAVENPORT, P.A. d7Ah CPA Jay A. Parris, CPA RESPONSE: This letter correctly sets forth the understanding of Town of Farmville. Management signature: Title: Governance signature: Title: LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 The Governing Board Board of Primary Government Unit Town of Farmville and Discretely Presented Component Unit (DPCU) (if applicable) N/A Primary Govemment Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s) and Auditor Name Barrow, Parris & Davenport, P.A. Auditor Address P.O. Box 6069, Kinston, NC 28501-0069 Hereinafter referred to as Auditor for Fiscal Year Ending Date Audit Willl Be Submitted to LGC 06/30/25 12/31/25 Must be within six months OfFYE hereby agree as follows: 1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the! Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall besubjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shalllbe rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregatelDPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non-major government and enterprise funds, the internal service fund type, and the fiduciary fund types). The basiclfinancial statements shall include budgetary comparison information in a budgetary comparison statement,rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 2. At a minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. If the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period, the Auditor shall perform the audit in accordance with Government Auditing Standards (GAGAS). The Governmental Unit is subject to federal single audit requirements in accordance with Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) and the State Single Audit Implementation Act. Currently the threshold is $750,000 for a federal single audit and $500,000 for a State Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). Ift the audit requires a federal single audit in accordance with the Uniform Guidance (S200.501) the Auditor and Governmental Unit(s) should discuss, in advance of the execution of this contract, the responsibility for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512) to ensure proper submission. Effective for audits of fiscal years beginning on or after June 30, 2023, the LGC will allow auditors to consider whether a unit qualifies as a State low-risk auditee. Please refer to "Discussion of Single Audits in North Carolina" on the LGC's website for more information. Page 1 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 If the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifa an entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in ai timely manner with the requests of the group auditor in accordance with AU-6 $600.41 - $600.42. 4. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the. Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained in an attachment to this contract. 5. If this audit engagement is subject to the standards for audit as defined in Government Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Govemment Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report to the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a peer review analysis that may result in additional contractual requirements. If the audit engagement is not subject to Govemnment Auditing Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this contract or in an amendment. 6. It is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within six months of fiscal year end. If it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written explanation of the change shall be submitted to the Secretary of the LGC for approval. 7. It is agreed that GAAS include a review of the Governmental Unit's (Units') systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that report with the Secretary of the LGC. For GAAS or Govemnment Auditing Standards audits, if an auditor issues an AU-C $260 report, commonly referred to as "Governance Letter," LGC staff does not require the report to be submitted unless the auditor cites significant findings or issues from the audit, as defined in AU-C $260.12 - 14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious reviewed with those charged with governance, and other significant matters. If matters identified during the audit were required to be reported as described in AU-C $260.12-.14 and were communicated in a method other than an AU-C $260 letter, the written documentation must be submitted. Page 2 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 8. All local government and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is also required for the Alternative Compliance Examination Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for system improvements and similar services of a non-auditing nature. 9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. This also includes any progress billings [G.S. 159-34 and 115C-447]. All invoices for audit work shall be submitted in PDF format to the Secretary of the LGC for approval. the invoice marked approved" with approval date shall be returned to the. Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits of hospitals. 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC State Board of CPA Examiners (see Item 13). 11. Ift the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the bond documents. 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Managements Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. Ift the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the audit report upon submission to LGC Staff. Page 3 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements and/ or the compliance section, those corrections shall be provided within three business days of notification unless another deadline is agreed to by LGC Staff. 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, or both as may be agreed upon by the Governing Board and the Auditor. 16. If an approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC. 17. A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item 30 of this contract. Engagement letters containing indemnification clauses shall not be accepted by LGC Staff. 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. If a DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and finance officer also shall be included on this contract. 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to the Secretary of the LGC. 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the contract is approved. 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N 0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to requesting the return of records. Page 4 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no termination shall be effective until approved in writing by the Secretary oft the LGC. 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or default on any subsequent occasion or instance. 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the Secretary of the LGC. 26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of NCGS Chapter 64, Article 2. 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the. Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Goverment. Auditing Standards, 2018 Revision (as applicable). Preparing financial statements in their entirety shall be deemed a 'significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. If the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. If the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit workpapers. All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the person identified as having the appropriate SKE for the Governmental Unit. 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing standards set by the Accounting Standards Board or its successor; b) the status of the prior year audit findings; c) the values of Financial Performance Indicators based on information presented in the audited financial statements; and d) notification to the governing body that the governing body shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCAC 03 .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose of identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20 NCAC 03.0502(c)(6). Page 5 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 30. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be deleted (See Item 17 for clarification). 31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at htps/Nwwandieasurer.comksiateandkooa govermment-inance-divonlpalgovemmentsommisionsummitingyouraudit 32. All communications regarding audit contract requests for modification or official approvals will be sent to the email addresses provided on the signature pages that follow. 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed. Page 6 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 FEES FOR AUDIT SERVICES 1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Govemment Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts presented to the LGC without this information will be not be approved. Financial statements were prepared by: Auditor Governmental Unit JThird Party If applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the results of these services: Name: Title and Unit/ Company: Email Address: Connie Huffman, CPA Contract CPA/Town of Farmville dhufmangcomelafimincon OR Not Applicable (Identification of SKE Individual on the LGC-205 Contract is not applicable for GAAS-only audits or audits with FYES prior to June 30, 2020.) 2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. See Items 8 and 13 for details on other allowable and excluded fees. 3. The audit fee information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary of the LGC. All invoices for services rendered in an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits of hospitals). Primary Government Unit Town ofl Farmville Audit Fee (financial and compliance if applicable) $ 31,500 Fee per Major Program (if noti included above) $ 1,900 Additional Fees Not Included Above (if applicable): Financial Statement Preparation (incl. notes and RSI) $ 7,500 All Other Non-Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ 40,900 Discretely Presented Component Unit N/A Audit Fee (financial and compliance if applicable) $ Fee per Major Program (if not included above) $ Additional Fees Not Included Above (if applicable): Financial Statement Preparation (incl. notes and RSI) $ All Other Non-Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ Page 7 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 SIGNATURE PAGE AUDIT FIRM Audit Firm* Barrow, Parris & Davenport, P.A. Authorized Firm Representative (typed or printed)* Signature" Jay A. Parris, CPA BAfy CPA Date" Email Address" 05/15/25 jparris@bpdepa.com GOVERNMENTAL UNIT Governmental Unit* Town ofFarmville Date Governing Board Approved Audit Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* Signature* John Moore, Mayor Date Email Address* ohmomor20A@yatoom Chair of Audit Committee (typed or printed, or "NA") Signature N/A Date Email Address GOVERNMENTAL UNIT - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been pre-audited in the mannerrequired by The Local Govemment Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act. Sum Obligated by This Transaction: $ 40,900 Primary Governmental Unit Finance Officer* (typedo orp printed Signature" Amy Johnson Date of Pre-Audit Certificate* Email Address* phmson@amylemegow Page 8 LGG-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 SIGNATURE PAGE = DPCU (complete only if applicable) DISCRETELY PRESENTED COMPONENT UNIT DPCU* N/A Date DPCU Governing Board Approved Audit Contract* (Enter date in box to right) DPCU Chairperson (typed or printed)* Signature" Date" Email Address* Chair of Audit Committee (typed or printed, or "NA") Signature Date Email Address DPCU = PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument. has been pre-audited in the mannerrequired by The Local Govemment Budget and Fiscal Control Act or by the School Budget and Fiscal Control Act. Sum Obligated by this Transaction: $ DPCU Finance Officer (typed or printed)* Signature* Date of Pre-Audit Certificate" Email Address* Remember to print this form, and obtain all required signatures prior to submission. : PRINT Page 9 DEANDORTON Report on the Firm's System of Quality Control To the Partners of Barrow, Parris & Davenport, P.A. and the Peer Review Committee, Coastal Peer Review, Inc. We have reviewed the system of quality control for the accounting and auditing practice of Barrow, Parris & Davenport, P.A. (the firm) in effect for the year ended March 31, 2024. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at vaw.acpaoppsummar. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included an engagement performed under Government Auditing Standards; including a compliance audit under the Single Audit; and an audit of an employee benefit plan. As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Barrow, Parris & Davenport, P.A. in effect for the year ended March 31, 2024, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Barrow, Parris & Davenport, P.A. has received a peer review rating of pass. Dean Dotlen aelon Fod,PLG Dean Dorton Allen Ford, PLLC August 8, 2024 deandorton.com O1 Agenda Item o TO: The Honorable Mayor and Commissioners June 2, 2025 FTETC TCALDIS Subject: Recommend appointment of Planning Board/Board of Adjustment ETJ Member Currently, Dana Harrell serves as one of the Extraterritorial Jurisdiction Positions on the Farmville Planning Board/Board of Adjustment. Mr. Harrell's term has expired, and he needs to be reappointed to serve in this position. The Pitt County Board of County Commissioners is ultimately responsible for the final approval of this appointment. Pitt County has requested the Town of Farmville Board of Commissioners to formally recommend Mr. Harrell be reappointed as the ETJ Representative on the Planning Board/Board of Adjustment. Once the County receives this Boards recommendation, final approval ofthis appointment is anticipated to be made by the Board of County Commissioners at their June meeting. Board recommends reappointment of] Dana Harrell as ETJ Representative on the Farmville Planning Board/Board of Action Recommended: Adjustment to the Pitt County Board of Commissioners for Final Approval. OW! N A Agenda Item EST. 1872 TO: The Honorable Mayor and Commissioners 1 Lu June 2, 2025 9 V e Subject: Award Construction 2022 Housing Authority Sanitary Sewer improvements ARPA Project SRP-W-ARP-0251 The Town has accepted a Division of Water Infrastructure American Rescue Plan Act funding offer of a $3,580,000 grant to renovate the Housing Authority Sewer Pump Station and replace the sewer lines within the housing authority. Based on awarded funding, bids for construction were originally received on April 8, 2025, but not enough bids were received to open bids. The project was re-advertised, and bids were again received on April 29, 2025. Ralph Hodge Construction Company was the only contractor to submit a bid. Ralph Hodge Construction Company submitted a bid of $2,718,505.70. The award has been developed based on the low bid of $2,718,505.70. In support of a recommendation of award, the following exhibits are provided: Recommendation of Award letter that includes the following: Resolution Amending Project Budget Ordinance and Awarding Construction Notice of Award Bid Tabulation Sheet Per funding agency guidelines, construction award is "tentative", requiring a concurrence from the Division of Water Infrastructure (DWI) to allow the project to proceed. DWI will review award package, review bidding process (confirming good faith efforts for historically underutilized business solicitation), and confirm that the contractor and all subcontractors are not debarred from participating in federal construction contracts. Representative from McDavid Associates, Inc. will be available to answer any questions. Action Recommended: Approve Resolution Amending Project Budget Ordinance and Awarding Construction Staff Contact Name Justin Oakes, Interim Town Manager Email and Phone: jokes@farmvilene.gow252-753-5116 McDAVID ASSOCIATES, INC. INC. CORPORATE OFFICE GOLDSBORO OFFICE Engineers * Planners Land! Surveyors Engineers Planners 252)753-2139-) Fax (252)7 753-7220 (919): 736-7630-) Fax (919) 735-7351 E-mail: mail@mcdavid-inc.com E-mail: magpllemaavil-inccom 3714N.I Main Street" P.O. Drawer 49 109 E. Walnut Street" P.O.E Box 1776 Farmville, NC27828 Gollsbor,NC27533 May 16, 2025 Mr. David P. Hodgkins, Town Manager Town of Farmville P.O. Box 86 Farmville, NC 27828 Subject: Recommendation of Award Contract No. 6- Sanitary Sewer Rehabilitation 2022 Housing Authority Sanitary Sewer Improvements ARPA Project SRP-W-ARP-0251 Town of Farmville Dear Mr. Hodgkins: In reference toi the subject project, bids for construction were originally received on April 8, 2025, but not enough bids were received to open the bids. The project was re-advertised and bids were again received on April 29, 2025. Ralph Hodge Construction Company was the only contractor to submit a bid. Ralph Hodge Construction Company submitted a total bid amount of$2,718,505.70. For a more detailed view of Ralph Hodge Construction Company's individual unit prices, please refer to the enclosed bid tabulation sheet. We have reviewed the submitted bid and recommend that construction be awarded tentatively to Ralph Hodge Construction Company for the bid amount of $2,718,505.70. Tentative award is a requirement oft the funding agency (Division of Water Infrastructure). The agency must provide concurrence with the award prior to authorization to begin construction. In: support ofthis Recommendation of Award, thei following exhibits are provided for' Town Board consideration. Resolution' Tentatively Awarding Construction Contract and Amending Project Budget Ordinance Notice of Award (Five (5) copies provided for signature) Bid Tabulation Sheet We are glad to present the award recommendation to the Town Board. Upon Board review and approval, please provide our office with a copy of an executed "Resolution Tentatively Awarding Construction Contract and Amending Capital Project Budget Ordinance" and signed copies of the "Notice of Award." D805DFW25 1 9:38AM MMMLSAMARONNCaNADNeN 250516 Please advise ifI may provide any additional information for your review. Please contact me ifIn may answer an questions or meet to review submittals. Sincerely, McDavid Associates, Inc. hz David F. Weir, Jr., P.E. Farmville Office Enclosures Exhibit A: Resolution Tentatively Awarding Construction Contract and Amending Capital Project Budget Ordinance Exhibit B: Notice of Award Exhibit C: Bid Tabulation Sheet DFW/ssw INC. D805DFW25 2 9:38 AM FARWVILIEZANFASENASNAGNERECAMRDATONOAWABDQUaPA 250516 RESOLUTION TENTATIVELY AWARDING CONSTRUCTION CONTRACT AND AMENDING CAPITAL PROJECT BUDGET ORDINANCE 2022 HOUSING AUTHORITY SANITARY SEWER IMPROVEMENTS CONTRACT NO. 6 - SANITARY SEWER REHABILITATION AMERICAN RESCUE PLAN PROJECT SRP-W-ARP-0251 TOWN OF FARMVILLE WHEREAS, The Town of Farmville accepted an American Rescue Plan funding award of $3,580,000.00 grant under assigned project SRP-W-ARP-0251, and WHEREAS, McDavid Associates, Inc. completed final plans and specifications and bids for construction were received on April 29, 2025, and WHEREAS, Ralph Hodge Construction Company submitted the low bid for Contract No. 6 - Sanitary Sewer Rehabilitation in the amount of $2,718,505.70, and WHEREAS, The Engineer has prepared a Recommendation of Award and balanced budget for Town Board consideration and approval, NOW THEREFORE BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE TOWN OF FARMVILLE: That the attached project budget is hereby approved as amended. That Contract No. 6 - Sanitary Sewer Rehabilitation be tentatively awarded to Herring-Rivenbark, Inc. for the Low Bid amount of $2,718,505.70, subject to concurrence from the Department of Environmental Quality, Division of Water Infrastructure. That the Mayor and/or Town Manager are authorized to execute all documents associated with construction contract award. Adopted this the 2nd day of June, 2025 at Farmville, North Carolina. John O. Moore, Mayor Town of Farmville (SEAL) ATTEST: Amy B. Johnson Town Clerk CAPITAL PROJECTI BUDGET ORDINANCE 2022 HOUSING AUTHORITY: SANITARY: SEWERI IMPROVEMENTS CONTRACT NO. 6- SANITARY: SEWER REHABILITATION TOWN OF FARMVILLE SRP-W-ARP-0251 TS AGREEMENT CHANGES THIS AWARD BUDGET AMENDMENT BUDGET REVENUES REVENUES DWI Eligible 65-3493-3309 DWI ARPA State Reserve Grant $3,580,000.00 $0.00 $3,580,000.00 65-3495-9800 Sales Tax Refund - Restricted $0.00 $0.00 $0.00 SUBTOTAL DWI Eligible Revenues $3,580,000.00 $0.00 $3,580,000.00 TOTAL REVENUES $3,580,000.00 $0.00 $3,580,000.00 EXPENSES EXPENSES DWI CONSTRUCTION Construction Costs 65-8141-5744 Contract No. 6 - Sanitary Sewer Rehabilitation $2,712,000.00 $6,505.70 $2,718,505.70 Subtotal Construction $2,712,000.00 $6,505.70 $2,718,505.70 Non-Construction: Non Engineering 65-8142-5747 Construction Administration (180 Days) $162,580.00 $0.00 $162,580.00 65-8142-5636 Construction Observation (180 Days) $116,100.00 $0.00 $116,100.00 Subtotal Non-Construction Non Engineering $278,680.00 $0.00 $278,680.00 Non-Construction Engineering 65-8150-5621 Basic Engineering Fees (Prior to Construction) $243,200.00 $0.00 $243,200.00 65-8150-5633 Additional Services by Engineer $25,000.00 $0.00 $25,000.00 65-8150-5924 Reimbursable Expenses to the Engineer $2,500.00 $0.00 $2,500.00 65-8150-5921 Permit Application Fees Paid by Owner Reimbursable $2,000.00 $0.00 $2,000.00 Subtotal - Non-Construction Engineering $272,700.00 $0.00 $272,700.00 Contingency 65-8150-9910 Contingency $270,620.00 -$6,505.70 $264,114.30 Subtotal Contingency $270,620.00 -$6,505.70 $264,114.30 SUBTOTAL DWI CONSTRUCTION $3,534,000.00 $0.00 $3,534,000.00 EXPENSES - DWI ADMINISTRATION 65-9150-5603 Engineering Report $25,000.00 $0.00 $25,000.00 65-9150-5648 Environmental Document Preparation $15,000.00 $0.00 $15,000.00 65-9150-5660 Legal Costs Local Attorney $3,000.00 $0.00 $3,000.00 65-9150-5921 Other - Paid by Owner Reimbursables (i.e. Advertisement) $3,000.00 $0.00 $3,000.00 SUBTOTAL DWI ADMINISTRATION $46,000.00 $0.00 $46,000.00 TOTAL EXPENSES $3,580,000.00 $0.00 $3,580,000.00 TOTAL REVENUES $3,580,000.00 $0.00 $3,580,000.00 00511 Page I SECTION 00511 NOTICE OF AWARD To: Ralph] Hodge Construction Company 2101-F Miller Road S Wilson, NC 27893 PROJECT Description: 2022 Housing Authority Sanitary Sewer Improvements Contract No. 6 - Sanitary Sewer Rehabilitation The OWNER has considered the BID submitted by you for the above described WORK in response toi its ADVERTISEMENT FOR BIDS dated April 29, 2025, and INFORMATION FOR BIDDERS. You are hereby notified that your BID has been accepted for items in the amount of Two Million Seven Hundred Eighteen Thousand Five] Hundred Five and 70/100 Dollars ($2.718.505.70. You are required by the INFORMATION FOR BIDDERS to execute the AGREEMENT and furnish the required CONTRACTOR'S PERFORMANCE BOND, PAYMENT BOND and certificates of insurance within twenty (20) calendar days from the date oft this Notice to you. Ifyou fail to execute said AGREEMENT and to furnish said BONDS within twenty (20) days from the date of this Notice, said OWNER will be entitled to consider all your rights arising out ofthe OWNER'S acceptance of your BID as abandoned and as a forfeiture of your BID BOND. The OWNER will be entitled to such other rights as may be granted by law. You are required by G.S. 143-128.2(c) to submit a list of all identified subcontractors (whether minority business or not) that you will use on this CONTRACT within thirty (30) calendar days after award of the CONTRACT. Ifyou fail to submit a list of all identified subcontractors within thirty (30) calendar days after award of the CONTRACT, the OWNER will be entitled to consider all your rights arising out of the OWNER'S acceptance of your BID as abandoned and as a forfeiture of your BID BOND. The OWNER will be entitled to such other rights as may be granted by law. D805DFW25 35 9:20 AM FARMVILLE-2-HOUSEAUTIESKGNESSREHABANOTICEON-AWARD-03.npd 250520 00511 Page 2 You are required to return an acknowledged copy ofthis NOTICE OF AWARD to the OWNER. Dated this day of 20 OWNER: Town of Farmville By Name Justin Oakes Title Interim Town Manager ACCEPTANCE OF NOTICE Receipt oft the above NOTICE OF AWARD is hereby acknowledged this the day of 20 CONTRACTOR: Ralph) Hodge Construction Company By Name Ryan Walser Title Vice-President END OF SECTION D805DFW25 36 9:20A AM FARMVILLE22-HOUSE-AUTIASKCN6SREHABANOTICEOM-AWARD-03.mpd 250520 BID TABULATION. SHEET 01:50 PM TOWN OF FARMVILLE 02-May-25 CONTRACT NO. 6 SANITARY SEWER REHABILITATION 2022 HOUSING. AUTHORITY: SANITARY: SEWER IMPROVEMENTS April 29, 2025, 2:00 pm EDT Ralph Hodge Construction Company Item Description Unit Qty Unit Wilson, NC Price Total Section A. Sanitary Sewer Collection Lines 1 8" PVC(SDR-26) Pipe (0'-6' depth) LF 77 $95.30 2 8" PVC( (SDR-26_Pipe (6-8' depth) LF 760 $103.00 $78,280.00 $7,338.10 3 8"F PVG/SDR-26Pipe (8'-10' depth) LF 1,403 4 8"F PVC( (SDR-26) Pipe (10-12' depth) F 870 $118.00 $141.00 $165,554.00 $122,670.00 5 8" PVC( (SDR-26) Pipe (12-14' depth) LF 700 $164.00 $114,800.00 6 B"PVC (SDR-26) Pipe (14-16' depth) LF 100 $198.00 7 8" DIP (Class 51)(0-6'depth) F 20 $158.00 $19,800.00 8 8" DIP (Class 51)(6-8' depth) LF 33 $170.00 $3,160.00 $5,610.00 9 8" DIP (Class 51) (8-10 depth) LF 161 $187.00 $30,107.00 Section B-Manholes 10 Precast Concrete Manhole (0-6 depth) EA 1 $4,830.00 $4,830.00 11 Precast Concrete Manhole (6-8 depth) EA 6 $5,890.00 $35,340.00 12 Precast Concrete Manhole (8-10' depth) EA 6 $6,500.00 $39,000.00 13 Precast Concrete Manhole (10-12' depth) EA 2 $8,080.00 $16,160.00 14 Precast Concrete Manhole (12-14 depth) EA 3 $9,260.00 $27,780.00 15 Precast Concrete Manhole (14-16'd depth) EA 1 $11,690.00 $11,690.00 Section C- Sanitary Sewer Services 16 6"F PVCS Sanitary Sewer Service LF 68 $4,050.00 $275,400.00 Section D F Force Mains 17 4" PVCF Pipef for Force Main LF 981 $53.00 $51,993.00 18 4" 11PE Bend, Ductilel Iron Fiting EA 2 $1,060.00 $2,120.00 19 4"2 22%° Bend, Ductilel Iron Fitting EA 2 $1,070.00 $2,140.00 20 4"45° Bend, Ductilel Iron Fitting EA 3 $1,070.00 $3,210.00 21 4" 90° Bend, Ductile IronFitting EA 1 $1,110.00 $1,110.00 22 Sewage Pump Station No. LS 1 $358,700.00 $358,700.00 23 Sewage Pump Station No. Site Landscaping LS 1 $8,930.00 $8,930.00 24 Sewage Pump Station No. 1 Electrical System LS 1 $133,580.00 $133,580.00 25 Sewage Pump Station No. 1Power Generator System LS 1 $73,380.00 $73,380.00 26 WetWell Bypass Sewage Pump Station No. 1 LS 1 $73,160.00 $73,160.00 27 7" Water Service for Pump Station No. 1 LS 1 $7,970.00 $7,970.00 28 Chain Link Fence and Gates LF 205 $64.90 $13,304.50 29 4" Coarse Aggregate Base Course SY 305 $54.50 $16,622.50 30 Electrical Allowance AL 1 $5,000.00 - Section E Miscellaneous Items $5,000.00 31 Replace Existing 15" Storm Sewer w/ Double Wall HDPE LF 60 $108.00 $6,480.00 32 Replace Existing 18" Storm Sewery w/ Double Wall HDPE LF 120 $127.00 $15,240.00 33 Replace Existing 24" Storm Sewerv w/ Double Wall HDPE LF 40 $166.00 $6,640.00 34 Remove and Replace Existing Dropl Inlel EA 2 $4,660.00 $9,320.00 35 Remove and Replace Existing Catch Basin EA 2 $4,920.00 $9,840.00 36 Borrow CY 14,000 $34.80 $487,200.00 37 Break, Remove, &F Replace Existing Asphalt Pavemen! SY 6,000 $59.90 $359,400.00 38 Break, Remove, & Replace Existing Curb and Gutter LF 700 $59.90 $41,930.00 39 Break, Remove, & Replace Existing 4" Concrete Sidewalk SY 200 $97.70 $19,540.00 40 Break, Remove, & Replace Existing 6" Concrete Driveway SY 80 $125.00 $10,000.00 41 Break, Remove, & Replace Existing Valley Gutter LF 46 $61.00 $2,806.00 42 Abandon Existing Manhole EA 2 $2,010.00 $4,020.00 43 Abandon Existing Sanitary Sewer LF 655 $10.20 $6,681.00 44 Soil Testing and Inspection Allowance AL 1 $5,000.00 $5,000.00 45 Post Sewer Installationl Insternal Video Inspection LF 4,124 $2.90 $11,959.60 46 DWI Temporary Construction Sign EA 1 $1,210.00 $1,210.00 47 Stakinga and Cut Sheet Preparation/ Allowance AL $2,500.00 $2,500.00 48 As-Buill Field Survey and Map Allowance AL 1 $10,000.00 $10,000.00 TOTAL BID $2,718,505.70 1,David. Weir) Jr., certifyt that this Tabulation Sheet is correct tot thel best oft my knowledge and belief. sklr Bignakure) C (Date) SEAL SEAL 39099 0 76/25 &. & 1972 SNGINEES NEN FRANK AMVILLE WOTDAMDIPIeaDURADPRmssoPwFama. 22 HousingAuthorily. SewerTal 1:50 PM ARAMVILEZ2HOUENGAITASSCIRSWNSEMREMABBD:TABAPIAENT 5/2/2025 OWN On Agenda Item EST. 1872 TO: The Honorable Mayor and Commissioners 1 W June 2, 2025 9 P Iy Subject: Division of Water Infrastructure EBS Requisition of Funds Platform Designation The NC Department of Environmental Quality, Division of Water Infrastructure (DWI) has awarded several grants to the Town of Farmville for water and sanitary sewer improvements. DWI has adjusted their method of fund disbursement to a new platform that will become in effect on July 13, 2025. Under the new EBS platform, all pay requestrequisitions must be formally submitted by a funding recipient's designated authorized representative. Under the DWI application program, a funding recipient's typical authorized representative is the Chief Elected Official. To make payment disbursement an easier process, it is recommended that the Town expand designation of authorized representatives for pay request/disbursement processing to include key staff members. In support of adding the Town Manager and Town Finance Director to the list of authorized representatives approved to formally submit approved pay requests/disbursement requests to the Division of Water Infrastructure, a Resolution Designating Authorized Representative(s) for Enterprise Business Services (EBS) Platform is provided for Board review and consideration. Representatives from McDavid Associates, Inc. will be available to answer any questions. Action Recommended: Approve Resolution Designating Authorized Representative(s) for Enterprise Business Services (EBS) Platform Staff Contact Name Justin Oakes, Interim Town Manager Email and Phone: joakelamvlemegox / 252-753-6720 RESOLUTION DESGINATING AUTHORIZED REPRESENTATIVE DIVISION OF WATER INFRASTRUCTURE ENTERPRISE BUSINESS SERVICES (EBS) PLATFORM FEDERALTAX ID NUMBER 56-6001225 TOWN OF FARMVILLE WHEREAS, the Town of Farmville has been awarded financial assistance from the Division of Water Infrastructure for the following projects: Funding Project Award Numbers Description $2,454,000.00 SRP-D-ARP-0120 Galvanized/Cast Iron Waterline Replacement $4,431,000.00 SRP-W-ARP-0157 Middle Swamp Sanitary Sewer Outfall Relocation $3,580,000.00 SRP-W-ARP-0251 Housing Authority Sanitary Sewer Improvements $605,000.00 VUR-AIA-W-ARP-0020 Sanitary Sewer System AIA Evaluation AIA-W-ARP-0207 $140,000.00 AIA-D-ARP-0208 Water System AIA Evaluation > and WHEREAS, the Town of Farmville currently designates the Mayor as Authorized Representative for execution of all contractual obligations related to the project, and WHEREAS, the Division of Water Infrastructure has implemented an Enterprise Business Servies (EBS) Platform to: Create and Submit Claims (Payment Disbursements) View Status of Claims in review Edit and Resubmit Claims Returned for Additional Information View Historical Claims WHEREAS, the Town of Farmville desires to designate additional Authorized Representatives to submit/review/edit claims under the EBS Platform, NOWTHEREFORE BE IT RESOLVED BYTHE BOARD OF COMMISSIONERS OFTHE TOWN OF FARMVILLE: That the following individuals identified by name and position are designated as Authorized Representative for the Division of Water Infrastructure Enterprise Business Services (EBS) Platform: John O. Moore, Mayor, Town of] Farmville, and successors SO titled Town Manager, Town of Farmville, and successors SO titled Amy B. Johnson, Town Clerk/Finance Director, Town ofFarmville, and successors sO titled Adopted this the day of 2025 at Farmville, North Carolina. John O. Moore, Mayor Town of Farmville FORM FOR CERTIFICATION BY THE RECORDING OFFICER The undersigned duly qualified and acting Town Clerk of the Town of] Farmville does hereby certify: That the above/attached resolution is a true and correct copy of the resolution designating individuals as Authorized Representative for the Division of Water Infrastructure Enterprise Business Services (EBS) Platform > as regularly adopted at a legally convened meeting ofthe Board of Commissioners duly held on the day of 2025; and, further, that such resolution has been fully recorded in the journal of proceedings and records in my office. IN WITNESS WHEREOF, I have hereunto set my hand this day of 2025. (SEAL) Amy B. Johnson, Town Clerk Town of Farmville OF Agenda Item TO: The Honorable Mayor and Commissioners June 2, 2025 RTEIC CADOIS Item for discussion 2024 CDBG-NR Compliance Plans and Policies Farmville's new $950,000 2024 CDBG-NR grant program received in January 2025 is funded with HUD funds administered by the North Carolina Rural Economic Development Division (REDD). REDD requires the Town to adopt Compliance Plans to address HUD and REDD requirements. The Board needs to adopt the attached Compliance Plans or similar plans with any desired changes. Action Recommended: Approve the attached 2024 CDBG-I Compliance Plans Staff Contact Name, Justin Oakes, Interim Town Manager Email and Phone: joaks@famvlemncgov / (252) 753-6720 Farmville Program Compliance Plans and Policies 2024 CDBG-NR ("Program") Farmville Commissioners approved this document on June 2, 2025 John O. Moore, Mayor WADIOAUEmDIOAmwDIOIAMONAPalnsaplsisdnsFamile 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 1 Contents Program Contact and Signature Policy Equal Opportunity Plan Section 3 Plan Procurement Plan & Code of Conduct Language Access Plan Citizen Participation Plan Fair Housing Plan Excessive Force Policy Anti-displacement and Relocation Assistance Plan Section 504 Grievance Procedure General Complaint Procedure Record Review Policy WADIOxgemDI00A_mwDi0,dhgmawGuselinespolidies2025HPamville 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 2 Program Contact and Signature Policy: The approved Program Contact effective for all plans contained in the Program Plans and Policies shall be: Town Manager Town ofFarmville PO. Box 86 (252) 753-6700 Any successors to this position shall be the approved. Program Contact. The Mayor shall be authorized to approve/sign the following: Funding Approval condition release information Administration & Program Management service contracts Fair Housing Assessment and revisions as needed on behalf of the Board Closeout Package information The Program Contact shall be authorized to approve/sign the following: Miscellaneous Service Delivery contracts Housing RehabilmatonDaemolition contracts Miscellaneous correspondence with the funding agency Floodplain Certification Compliance Plans and Policies revisions and updates Fair Housing Assessment and revisions as needed on behalf of the Board Annual Performance Reports Quarterly, Monthly or other reports required the funding agency 504 Plan WADIOxgemDI00x.mswDI0,dhgmaGusdelinespolicies202lFamvile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 3 Equal Opportunity Equal Employment Opportunity Plan Farmville maintains the policy of providing equal employment opportunities for all persons regardless of race, color, religion, sex, national origin, handicap, age, political affiliation, or any other non-merit factor, except where religion, sex, national origin, or age are bona fide occupation qualifications for employment. Farmville prohibits any retaliatory action of any kind taken by any employee oft the locality against any other employee or applicant for employment because that person made a charge, testified, assisted or participated in any manner in a hearing, proceeding or investigation of employment discrimination. Farmville will strive for greater utilization of all persons by identifying previously underutilized groups in the workforce, such as minorities, women, and the handicapped, and making special efforts toward their recruitment, selection, development and upward mobility and any other term, condition, or privilege of employment. Responsibility fori implementing equal opportunities and affirmative action measures is hereby assigned to the Program Contact to assist in the implementation of this policy statement. Farmville will develop a self-evaluation mechanism to provide for periodic examination and evaluation. Every 2. years the program will present a report to the CEO reporting on the progress of EEO and any affirmative actions. The Farmville will maintain this information in the program files and provide it to the funding agency as needed. Farmville will place the EEO phrase on all CDBG documents intended to be shared with the public to include but not limited to employment outreach, publications, posters, outreach and applicable distributions. Farmville will secure a contractual obligation contractors will not discriminate against any employee or applicant for employment due to race, color, religion, sex or national origin. Farmville will secure a contractual obligation contractors will take affirmative action to ensure employees and applicants for employment will be treated without regard to race, color, religion, sex or national origin. Such actions may include but are not limited to employment promotion, demotion, transfer; recruitment or recruitment advertising; layoff or termination; pay rates or other compensation; and selection for training including apprenticeship. This obligation shall also all solicitations or advertisements for employment state all qualified applicants will receive consideration without regard to race, color, religion, sex, or national origin. Equal Housing Opportunity Plan Reference: Civil Rights Act of 1964, Fair Housing Act & EO 12892 Farmville will place the EHO logo on all CDBG documents intended to be shared with the public to include but not limited to employment outreach, publications, posters, outreach and applicable distributions. Farmville will, to the greastest extent posible, eliminate housing descrimination and achieve diverse, inclusive communities by the enforcement, administration, and public understanding of fair housing laws and policies. Farmville will post Equal Housing Opportunity posters and/or additional information in public buildings and other public places. WADIDAUmDNOmNOIO, sdbg.mmwGuaelinespolisieg2sPamvile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 4 Section 3 Plan - Local Jobs Initiative Local Economic Benefit for Low- and Very Low-Income Persons APPLICATION AND COVERAGE OF PLAN Farmville will endeavor to provide opportunities. for fraining and employment for lower income residents ofthe CDBG project area and award contracts for work in connection with. Program to business concerns located or owned in substantial part by persons residing in the Section 3 covered area. Therefore, Farmville, has developed the following Plan: Farmville will comply with all applicable provisions of Section 3 ofthe HUD Act of 1968, as amended (24 CRF Part 135), all regulations issued pursuant thereto by the HUD Secretary, and all applicable rules and orders of the Department issued thereunder. This Section 3 covered project area for the purposes oft this grant program shall include Farmville and portions of the immediately adjacent area. Farmville will be responsible for implementation and administration of the Section 3 plan. Farmville will follow this Section 3 Plan to provide increased opportunities for local residents and businesses. This Section 3 Plan shall apply to services needed in connection with the grant including, but not limited to, businesses in the fields of planning, consulting, design, building constructionhenovation, maintenance, and repair, etc. Farmville will place a display advertisement in the local newspaper containing Section 3 job opportunities. Farmville will provide opportunities to inform and educate low-income residents and businesses of employment and procurement opportunities where applicable. Farmville will identify suppliers, contractors, or subcontractors located in Section 3 area when in need of a service. Resources will include NC Department of Administration Minority Business Directory, local directories, SBA local offices and word of mouth. Farmville will include a Section 3 Plan in all contracts executed under the Program. Where necessary, listings from any agency noted above deemed shall be included as well as sources of subcontractors and suppliers. The Section 3 Plan shall be mentioned in the pre bid meetings and preconstruction meetings. Farmville will require the prime contractor selected for major public works facility or public construction work submit a Section 3 Plan which will outline work needs in connection with the project and refer the Contractor to the local Employment Security Commission office should a need exist to hire any additional personnel. Farmville will require the contractor for any housing rehabilitation contract of more than $200,000 to submit a Section 3 Plan will outline the work needs in connection with the project. Farmville will develop a listing ofjobs, supplies, and contracts likely to be utilized during Program prior to any construction and related contracting, major purchases, or hiring, advertise the pertinent information as outlined below, and provide information the same information to the funding agency (for additional outreach). WADIOxgeNDIO0K.mwDI0,ahgmawGuselinespolisie:202SParville 2024 CDBG-NR Compliance Package 6-2-25 001.0 docx Page 5 Farmville will make a best faith effort to meet the funding agency required Section 3 minimum numerical goals and will provide an explanation and describe efforts to meet thefunding agency required Section 3 goals in the Annual Section 3 report submitted with the APR during the life ofthe grant. Section 3 minimum goals: 30% of the aggregate number of new hires shall be Section 3 residents. 10% of the total dollar amount of all covered construction shall be awarded to Section 3 business concerns. 3% of the total dollar amount of all covered non-construction contracts shall be awarded to Section 3 business concerns. A Section 3 business concern is defined as a business where: 51% or more oft the business is owned by a Section 3 resident, or 30% or more employed staff are Section 3 residents, or 25 % of subcontracts are committed to Section 3 businesses. AFFIRMATIVE ACTIONS FOR RESIDENT AND BUSINESS PARTICIPATION Farmville will take thej following steps to assure low-income residents and businesses within the Program project area and within Farmyille are used whenever possible. Maintain a list of qualified residents and businesses and notify people on the list of any upcoming contracting and service opportunities. Divide total requirements into smaller tasks or quantities to permit maximum participation by Section 3 residents and businesses where economically feasible. Where feasible establish delivery schedules to allow participation of Section 3 residents and businesses Place a display advertisement in the local newspaper containing the following information: A brief description of the project A listing ofjobs, contracts and supplies likely to be utilized in carrying out the project. An acknowledgement that under Section 3 of] Housing and Community Development Act, local residents and businesses will be utilized for jobs, contract and supplies in carrying out the project to the greatest extent feasible. A location where individuals interested inj jobs or contracts can register for consideration. A statement all hiring will be done through the local office of the North Carolina Employment Security Commission A: statement all contracts will be listed with the North Carolina Division of Purchase and Contracts A statement potential employees and businesses may seek development and training assistance through local educational institutions. Refer Section 3 individuals and business to the local community college, JTPA and other available job training and technical assistance programs provided in the local community for low-income residents requiringjob training skills. Post the Section 3 Plan on the public notice bulletin board other appropriate local public places. Utilize lower income area residents as trainees and employees to the greatest extent feasible, Encourage public works and rehabilitation contractors to hire local area residents. ADIDALEDIPAmMOIN, cdbzmwGuiaetinespolidiea202sPamvile 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 6 Encourage all contractors to subcontract with local Section 3 businesses. Encourage all contractors to purchase supplies and materials from local merchants. RECORDS AND REPORTS Farmville will maintain and furnish records, accounts, and reports as required under the Section 3 regulations, and permit authorized representatives ofTHE FUNDING AGENCY, and federal agencies access to books, records, and premises for purposes ofinvestigation in connection with a grievance or to ascertain compliance with this Section 3 Plan. Farmville shall report to THE FUNDING AGENCY Section 3 numbers annually using form HUD 60002 in the Annual Performance Report. MONITORING COMPLIANCE Farmville will require each applicable contractor provide a Section 3 Plan and will monitor compliance during the performance ofthe work, and maintain copies of all advertisements, notices, and published information necessary to document implementation of this Plan. COMPLAINTS CONTACT Any complaints involving this Section 3 Plan should be directed to the Program Contact. HUD PORTAL SECTION 3: htp:l/portal.hud.govhudpora/HUD'src-/program, offices/fair housing equal opp'sectiong/sections WADIOAUENDIOOmwDIOUAAESOAPelisaplsisansFamile 2024 CDBG-NR Compliance Package 6-2-25 001. .docx Page 7 Procurement Policy This policy was developed upon the advice ofJames Hoemann, Depuly Director oft the HUD State and Small Cities Program, to replace Subpart D of2. Part 200, which does not apply to the CDBG State programs, per 2 Part 200.101(d). This policy takes the more stringent ofthe two, procurement requirements, either state 07 federal, and applies them to Farmville govermment 's procurement. Included by reference is the document "Comparison of1 Federal and State Procurement Requirements: for North Carolina Local Governments from the UNC, School ofGovernment. MICRO-PURCHASE PROCEDURE: Applies to: All purchases of goods and services, including construction Up to the micro-purchase threshold of $10,000.00 Process: Can award contract without competition if price is fair and reasonable. Must distribute micro-purchases equitably among qualified suppliers to the extent practicable Cannot divide contract to lower cost below micro-purchase threshold to avoid competitive bidding requirements. Ifu using this method for services, check for eligibility at SAMS.gov and at the NC Department of Administration Debarred Vendors listing prior to finalizing the service contract. Must document decision process for thej purchase. (Cite 2 CFR SS 200.67; 200.320(a)). There is no comparable method in State law. Purchase and service contracts costing less than 30,000 are not subject to state competitive bidding requirements. SMALL PURCHASE PROCEDURE: Applies to: All purchases of goods and services, including construction $10,001 up to the limits listed below. Construction/Repair: Cost up to the Simplified Acquisition Threshold of $150,000 Goods and Purchase contracts: Cost upi to $89,999 Fixed price, unit price, or not-to-exceed contract types. Process: Obtain price or rate quotes from at least three sources. Document quotes, with dates and names of those giving quotes, and maintain them in the files. Standard of award: To lowest cost responsible bidder. Cannot divide contract to bring contract cost under the threshold; changes to the contract must fall within the original scope. Ifu using this method for services, check for eligibility at SAMS.gov and at the NC Department of Administration Debarred Vendors listing prior to finalizing the service contract. Documentation: Quotes, with dates and names of those giving quotes, and maintain them in the files. (Cite 2 CFR, SS 200.88; 200.320(b); PDAT Supplement at II-6, V-8; NCGS 143-131) SEALED BID PROCEDURE: ("Formal Bidding" is rough equivalent in State law) Applies to: All purchases of goods and services, including construction Construction/Repair: (Above the Simplified Procurement Threshold )$150,001 and over; Goods and Purchase contracts: $90,000 and over. WADIOAJEmDICOmwDIOUAA-OPlisepalsisopsfamile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 8 Preferred method for construction contracts above the simplified acquisition threshold Process: A pre-bid meeting must be held involving all interested contractors, the funding agency appropriate representatives and the grant program manager. Meeting must be scheduled to give contractors sufficient time to factor in the additional work required of complying with Davis-Bacon and Section 3 regulations. Public advertisement of at least thirty (30) days prior to bid opening. A complete, adequate, and realistic set of plans'specifications or purchase description is available to bidders. The Farmville must receive at least two bids for the purchase of goods and at least three bids for construction/repair to accept bids on the first attempt. Farmville will not accept bids ift the minimum number of bids are not received on the first attempt. Ifai minimum number of bids are not received, Farmville must publicly advertise in a newspaper with a larger distribution than the initial advertisement for at least seven days (NCGS 143-129). Farmville will open any bids received because of the second solicitation for bids. IfFarmville receives only one bid, Farmville will conduct a price analysis to ensure the bid is reasonable and send a letter sent to the funding agency requesting approval to move forward with a sole source procurement. Solicit bids from an adequate number ofl known suppliers. Farmville will send at least three direct solicitations, in addition to the public advertisement, and where required, publication on the state IPS website. Direct solicitations must include qualified MBE, WBE and small businesses in the area to comply with direct solicitation requirements. Section 3 businesses/firms must be in the project area, or the town, county, or adjoining county to be fully qualified as a Section 3 business for a particular project. Public bid opening at date and time advertised. Contract awarded on a firm-fixed-price basis in writing. Determination of lowest price must include factors such as discounts, transportation costs, and lifecycle costs. Can reject all bids for "sound documented reasons". Check for eligibility to receive federal funds at SAMS.gov and at the NC Department of Administration Debarred Vendors listing prior to finalizing the construction contract. Documentation: pre-bid meeting minutes, advertisement(s) with an affidavit(s) of publication, copy of each solicitation, copy of the IPS posting, bid tabs, documentation of lowest price determination. Standard of award: Lowest responsive, responsible bidder. (Cite 2 CFR $200.320(c); NCGS 143-129) COMPETITIVE PROPOSAL PROCEDURE: (No similar procedure in state statute that generally applies to procurement) Applies to: Procurement of grant administrators, lawyers, planners, accountants, etc. for the project, regardless of the size of the contract. Any contract costing more than the simplified acquisition threshold ($150,000 as of 3/21/17); Situations where conditions are not appropriate for the use of sealed bids. Process: WADIOALEmDINAmwDIOAAEmMONAle 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 9 The Request for Proposals (RFP) must be publicly advertised in a newspaper of general circulation. In addition, the RFP must be published in the IPS system where required by the funding agency. Evaluation criteria and relative importance is identified in the RFP. Any responses to the publicized RFP must be considered to the maximum extent practical Proposals must be directly solicited from at least three sources. Must have written method for conducting technical evaluations of proposals and selecting a contractor. Evaluations of each proposal must be in writing and dated. Those evaluations must be maintained in the project files. The author of the RFP may not respond to the same RFP. They are ineligible for consideration due to conflict of interest. Must have a minimum oftwo respondents to move forward with a contract. Ifthere is only one respondent, the RFP must be republished in a newspaper of wider distribution for fifteen business days. Ifonly one firm responds again, request permission in writing from the DEQ CDBG Supervisor to use sole source procurement. Check for eligibility to receive federal funds at SAMS.gov and at the NC Department of Administration Debarred Vendors listing prior to finalizing the administrative services (grant administrative services, accounting, planning, legal services, etc.) contract. Documentation: advertisement(s) of RFP, affidavit of publication(s) of RFP, evaluation criteria, evaluations of every candidate, responses to proposal received, reason for final selection, counci/commission meeting minutes of award. Standard of award: 0 Responsible firm with the most advantageous proposal, taking into account price and other factors identified in the RFP. (Cite 2 CFR $200.320(d)) COMPETITIVE PROPOSALS PROCEDURE FOR SOLICITING ARCHITECTURAL AND ENGINFERINGIAE) SERVICES: Applies to: Procurement of architectural, engineering, construction management at-risk services and surveying services for thej project, regardless of the size of the contract. Process may only be used for architectural and engineering services, no other services. This process may not be used for procurement of grant administrators. Process: The Request for Qualifications (RFQ) must be published in a newspaper of general circulation (publicly advertised). The RFQ must also be directly solicited from at least three sources, in addition to the publication in a newspaper of general circulation. Direct solicitations must include qualified M/WBEs and small businesses in the area to comply with direct solicitation requirements. Section 3 businesses/firms must be in the project area, or the town, county, or adjoining county to be fully qualified as a Section 3 business for a particular project. Evaluation criteria and: relative importance must be identified in the RFQ; however, price is not a factor in the initial selection ofthe most qualified firm. The author of the RFQ may not respond to the same RFQ. They are ineligible for consideration due to conflict of interest. WADIOAUEmDIVAmwDIOAAgwwONPsalnaplssonsamile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 10 Must have a written method for conducting technical evaluations of proposals and selecting a consultant. Must have a minimum of two respondents to move forward with the process. Ifthere is only one: respondent, the RFQ must be republished in a newspaper of wider distribution for at least 15 business days. Ifc only one firm responds the second time, request permission in writing from the DEQ CDBG Supervisor to use sole source procurement. Any responses to the publicized RFQ must be considered to the maximum extent practical. Qualifications of respondents are evaluated to select the most qualified firm. Once the most qualified firm is selected, fair and reasonable compensation can then be negotiated. State licensure requirements apply. Check for the firm's eligibility to receive federal funds at SAMS.gov and at the NC Department of Administration Debarred Vendors listing prior to finalizing the engineering contract. May use local geographic preferences for the procurement of these specific services, ifthis leaves an appropriate number of qualified firms (three) given the nature and size oft the project, to compete for the contract. Documentation: advertisement of RFQ, affidavit of publication of RFQ, evaluation criteria, evaluations of every candidate, responses to the request for qualifications received, reason for final selection, council/commission meeting minutes of award. (Cite 2 CFR, $9200.319(b); 200.320(d)(5); NCGS 143-64.31) NON-COMPETITIVE PROPOSAL PROCEDURE: Applies to: Solicitation from just one source and fit within one of the following four exceptions: Applies when: Item is available from only one source. Public exigency or emergency will not permit a delay that would result from competitive process. Competition deemed inadequate after soliciting from several sources using one oft the other procurement methods identified in 2 CFR Part 200.320(a)-(d) - that is micro-purchase procedures, small purchase procedures, sealed bidding, or competitive proposals. Farmville will send a letter to the funding agency to request approval of non-competitive procurement for the services needed. Process: Perform cost or price analysis if procurement is above the simplified acquisition threshold ($150,000 as of3/21/17) or the equivalent local/state threshold if more restrictive. Ifafter the initial solicitation of proposalsqualifications only one response was received, the unit of local government is required to broaden their initial publication and direct solicitation by republishing in al larger circulation newspaper and expanding direct solicitation efforts. Ifafter the second attempt only one response is received: Submit procurement documentation to DEQ CDBG Supervisor to use sole-source procurement. Negotiate profit as a separate element of the contract price. Documentation: All required documentation as listed above, plus a copy oft the letter to the DEQ CDBG Supervisor requesting permission to use sole source procurement and the response from the DEQ. Also, a copy of the price analysis performed. (Cite 2 CFR $200.3200; NCGS 143-129(e)(2)) WADIOxgemDI0OK.alhzmswGusdelinespolidies202VFamville 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 11 Code of Conduct This Code shall govern the performance of officers, employees, and agents engaged in the award and administration of contracts supported by Federal funds. No employee, officer or agent of Farmville shall participate in selection, or in the award or administration of a contract supported by Federal funds ifa conflict ofi interest, real or apparent, is involved. Such a conflict would arise when: 1. The employee, officer or agent, 2. Any member ofl his immediate family, 3. His or her partner, or 4. Any organization which employs or is about to employ any oft the above has a financial or other interest in the firm selected for award. Officers, employees or agents shall neither solicit nor accept gratuities, favors or anything of monetary value from contractors, potential contractors or parties to sub-agreements. Farmville, at its discretion may make determinations of minimum rules where financial interest is not substantial or the gift is an unsolicited item of nominal intrinsic value. All violations of these standards deemed by the Governing Board of to be in excess of minimum levels determined above., will result in penalties, sanctions or disciplinary action as required by State and Local laws and regulations or as deemed appropriate by the Farmville Governing Board. WADIOAUEmDIUAmMDIOmAAcw.ONPsilneaplisaomsamale 2024 CDBG-NR Compliance. Package 6-2-25 001. docx Page 12 Language Access Plan Providing meaningful communication with persons with limited English proficiency The purpose ofthis. Policy and. Plan is to ensure compliance with Title VI ofthe Civil Rights Act of 1964, and other applicable federal and state laws and their implementing regulations with respect to persons with limited English proficiency (LEP). Title VI ofthe Civil Rights Act of 1964 prohibits discrimination based on the ground of race, color or national origin by any entity receiving. federal financial assistance. Administrative methods o1 procedures, which have the effect ofsubjecting individuals to discrimination o1 defeating the objectives of these regulations, are prohibited. POLICY: Farmville will take reasonable steps to ensure that persons with Limited English Proficiency (LEP) have meaningful access and an equal opportunity to participate in benefits and services for which such persons qualify to avoid discrimination on the grounds of national origin, all programs or activities administered by Farmville. DEFINITIONS: Limited English Proficient (LEP) individual - Any prospective, potential, or actual recipient of benefits or services from Farmville who cannot speak, read, write, or understand the English language at a level that permits them to interact effectively with health care providers and social service agencies. Vital Documents These forms include, but are not limited to, applications, consent forms, all compliance plans, bid documents, fair housing information, citizen participation plans, letters containing important information regarding participation in a program; notices pertaining to the reduction, denial, or termination of services or benefits, the right to appeal such actions, or that require a response from beneficiary notices advising LEP persons of the availability of free language assistance, and other outreach materials. Title VI Compliance Officer: The person or persons responsible for administering compliance with the Title VI LEP policies. For the purposes of this program this position shall be filled by the. Program Contact. Substantial number ofl LEP: 5% or 1,000 people, whichever is smaller, are potential applicants or recipients of the agency and speak a primary language other than English and have limited English proficiency. IDENTIFYING LEP PERSONS AND THEIR LANGUAGE Farmville will promptly identify the language and communication needs of the LEP person. Staff will use a language identification card (or "T speak cards,' > htp/www.ep.gov/esourey/SpeakCards2004.pdf) and LEP posters to determine the language. In addition, when records are kept of past interactions with individuals or family members, the language used to communicate with the LEP person will be included as part ofthe record. Farmville will post signs at intake areas and point of entry such as main lobbies and waiting rooms which share information about interpreters, translators and other aids available. OBTAINING A QUALIFIED INTEPRETER Farmville will use the methods checked below to obtain a qualified interpreter: Maintain an accurate and current list showing the language, phone number and hours of availability of bilingual staff. WDIOxgemDI00K.wDI0.demsGusdelinespolicies202SPFamville 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 13 Contact the appropriate bilingual staff member to interpret, in the event an interpreter is needed, if an employee who speaks the needed language is available and is qualified to interpret. Obtain an outside interpreter if a bilingual staff member or staffi interpreter is not available or does not speak the needed language. John Andrews and Maria Andrews and are known resources who can provide phone interpretation for Spanish. Other: Farmville will secure online interpreter services which are readily available when needed Farmville will provide all pertinent staff who may have direct contact with LEP individuals with a copy ofthis policy and procedure and will train staff who may have direct contact with LEP individuals in effective communication techniques including the effective use of an interpreter. Family members or friends oft the LEP person will not be used as interpreters unless specifically requested by the LEP person and only after the LEP person understands an independent interpreter is available at no charge to the LEP person. Ifthe LEP person chooses a family member or friend as an interpreter, Farmville will consider issues of competency, confidentiality, privacy and conflict ofi interest. Ifthe LEP selected interpreter is not competent or appropriate for any oft these reasons, Farmville will provide competent interpreter services. Farmville will not allow children and other residents to interpret, to ensure confidentiality ofinformation and accurate communication. PROVIDING WRITTEN TRANSLATIONS Farmville will set benchmarks for translation of vital documents into additional languages. When translation of vital documents is needed, Farmville will submit documents for translation into frequently encountered languages. Farmville will provide translation of other written materials, ifneeded, as well as written notice ofthe availability of translation, free of charge, for LEP individuals. PROVIDING NOTICE TO LEP PERSONS Farmville will inform LEP persons of the availability of language assistance by providing written notice in languages LEP persons will understand and provide all interpreters, translators and other aids needed to copy with this policy with CBDG funds and at no cost to the LEP individuals. Farmville will notify the LEP individual and their families of the availability of assistance free of charge and will post notices and signs at intake areas and points of entry such as main lobbies and waiting rooms. Farmville will also provide notification though outreach documents, public places postings, local newspapers, other local media, or community-based organizations. MONITORING LANGUAGE NEEDS AND IMPLEMENTATION Farmville will assess changes in demographics and changes in the types of services needed due to demographic changes and will assess the effectiveness of procedures contained in this Plan, the mechanisms needed for securing interpreter services, complaints filed by LEP individuals, feedback from residents and community organizations, etc. Compliance Procedures, Reporting and. Monitoring ADlDUemDAmwDION, cdbgmwOuidelimepoliciesg2sFamyile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 14 Reporting: Farmville will complete an annual compliance report and send this report to the funding agency. Monitoring: Farmville will complete a self-monitoring report on a semi-annual basis, using a standardized reporting system proposed by the local government. These reports will be maintained and stored by the Title VI Compliance Officer and will be provided to the funding agency upon request. The agency will cooperate, when requested, with special review by the funding agency. Applicant/Recpient Complaints of Discriminatory Treatment Complaints: Farmville will help LEP individuals who do not speak or write in English ift they indicate that they would like to file a complaint. A complaint will be filed in writing, contain the name and address of the person filing it or his/her designee and briefly describe the alleged violation of this policy. Farmville will maintain records of any complaints filed, the date of filing, actions taken and resolution and will notify the funding agency of complaints filed, the date of filing, actions taken and resolution within 30 days of resolution. Resolution ofMatter: IfFarmville cannot resolve a complaint by informal means, Farmville will inform the LEP individual, in their primary language of their right to appeal further to the funding agency. The funding agency Compliance Office will investigate of the allegations of the complaint and will afford all interested persons and their representatives an opportunity to submit evidence relevant to the complaint. The investigation will not exceed 30 days, absent a 15-day extension for extenuating circumstances. Ifthe investigation indicates a failure to comply with the Act, the local unit of government, agency Director or his/her designee will SO inform the recipient and the matter will be resolved by informal means whenever possible within 60 days. Ifthe matter cannot be resolved by informal means, then the individual will be informed ofhis or her right to appeal further to the Department of Justice. This notice will be provided in the primary language ofthe individual with Limited English Proficiency. Ifnot resolved by the funding agency, then complaint will be forwarded to Department of Justice (DOJ), Department of Housing and Urban Development (HUD) Field Office. HUD PORTAL LEP: http:l/portal.hud.govhudpora/AUD'src-/program offices/fair housing equal opp/promolingtwlep.lag WADIOAUEmDIUAmMwDIORsdmONsisansFamrle 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 15 CITIZEN PARTICIPATION PLAN INTRODUCTION Farmville has developed to comply with requirements of the CDBG program as administered by the funding agency and HUD. Citizens are encouraged to participate in all stages of the CDBG process. SCOPE OF PARTICIPATION Farmville will make reasonable efforts to provide for citizen participation throughout the process to include but not limited to identification and assessment of CDBG needs and changes to any approved CDBG program. Farmville will conduct all phases of the CDBG process in an open manner, provide full access to all public program information, and encourage citizens to participate at all phases of the CDBG process. CITIZEN PARTICIPATION CONTACT PERSON Farmville has designated the Program Contact listed above to monitor all matters involving citizen participation activities. The Program Contact shall insure the following activities take place. Dissemination ofinformation concerning proposed projects and current project activities Coordination of groups which may be participating in the community development process. Receipt of written comments and informal ideas and comments and transmitting information on to appropriate officials or staff Monitor the overall citizen participation process and recommend Plan revisions as needed. Citizens may contact the. Program Contact during regular business hours at the address and/or phone number first listed above. TECHNICAL, ASSISTANCE Farmville staff shall provide technical assistance upon request to individuals or groups as needed to adequately provide for citizen participation in all phases of the CDBG program. Technical assistance may include but not be limited to the following. Interpret CDBG program rules, regulations, procedures and/or requirements. Provide information and/or materials concerning the CDBG program. Assist low-moderate income citizens communicate views and needs statements and develop activity proposes to address stated needs Citizens should contact the Program Contact to coordinate Technical assistance activities. WADOALmDUAMwDON, sdbgmwGuselinepolspolisiesg02sPamvile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 16 PUBLIC HEARINGS Farmville will conduct public hearings to allow citizens to voice opinions and offer proposals concerning CDBG programs. Local officials will respond to non-complaint questions and proposals from citizens at each public hearing. Local officials will respond to any complaint questions and comments though the approved Complaint Procedure. Citizens may also voice opinions and offer proposals during the public comment agenda item at any regularly scheduled meeting. Public Hearing Times and Locations Farmville will conduct public hearings as follows with respect to time and location at a: locations accessible to all citizens, especially LMI persons convenient times locations which provide adequate access for citizen participation locations accessible to persons with disabilities locations other than the routine location if adequately publicized in the public hearing notice. Application Public Hearing Farmville will conduct at least one public hearing or more as required by the funding agency application requirements prior to submission of a funding request application and may present multiple applications at one hearing. The purpose of the public hearing will be as follows. Assess community needs and problems. Discuss items regarding community development needs, the CDBG program, and the application process. Entertain proposals and comments from citizens. Present activities selected for an application for public comment and review. Solicit public comment concerning activities proposed for an application. Farmville will provide the following information at a public hearing. goals and objectives of the CDBG program total amount of CDBG funds available in the application intake round and fiscal year role of the public in program planning, implementation, and assessment eligible activities application development process statement all funds will be used to benefit LMI people. projects proposed for submission to include activities. schedule of meetings and hearings locations where the public can review applications. programs/activities funded through previous CDBG approved applications. an identification of projects which could result in relocation of residences or businesses and what actions will be taken ifsuch relocation is necessary. contact information of complaints or grievances projects proposed for submission to include activities, location, estimated cost, local match, project impact especially for LMI persons, and application submittal date. Farmville may conduct a community meeting in addition to the public hearing to solicit comments prior to submission of the proposed or other applications. Amendment Public Hearings Farmville will hold one public hearing for all formal amendments which require approval of the funding agency and involve changes in dollars spent on any activity, changes in program beneficiaries, changes in location of activities, changes in project activities and require approval oft the funding agency. Farmville will receive public input for any changes or amendments not requiring approval of the funding agency at their regular scheduled meetings. WADIOAmDIOOmwDIOmAAm.Ae 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 17 Assessment of Performance Public Hearings Farmville will hold one public hearing at the conclusion of every CDBG project to allow public comment on the performance ofl local officials, local staff, consultants, engineers, contractors and the actual use of CDBG funds. The hearing will also solicit performance in addressing community development needs, goals and objectives. Farmville will conduct this hearing prior to submitting the final Annual Performance Report and other closeout documents. Additional Hearings Farmville may conduct additional public hearings to inform the public and solicit public input. Such hearings will comply with the other requirements of this Plan. Limited English Proficiency Citizens Farmville will take all reasonable actions necessary, to include an interpreter and/or materials in the appropriate language or format, to allow LEP citizens to participate in the community development process. Public Hearing Notice Farmville will provide notice of all public hearings in the non-legal section of a newspaper oflocal circulation at least 10 days and not more than 25 days prior to the hearing. The notice shall include the time, date, and location of the hearing along with items proposed for discussion. Accessibility to Low and Moderate Income Persons Farmville may take additional steps to promote participation by persons or groups which may otherwise be excluded. Additional steps may include but are not limited to posting notices in LMI neighborhoods or places frequented by LMI persons, holding public hearing in LMI neighborhoods or holding public hearings in areas proposed for CDBG project activities. Accessibility to Persons with Disabilities Farmville will make the following provisions when the Program Contact is notified of the need for accessibility a minimum of 48 hours prior to the hearing. Sign language interpreter for the hearing impaired Qualified reader for the visually impaired Reasonable accommodations for persons with mobility or developmental disabilities PROGRAM INFORMATION Farmville will keep all documents related to the CDBG program in the office of the Program Contact and make CDBG program information available to the public, especially the LMI and LEP populations. The public may examine or duplicate available information in accordance with the Record Review Policy and available information will include but not be limited to information surrounding Grant Contract and condition release details, Program Plans & Policies, public hearing minutes, miscellaneous correspondence, environmental review record, procurement records, financial information, service Agreements, construction contract documents, Davis- Bacon compliance, performance reports, evaluation reports, other required reporting, CDBG applications, miscellaneous correspondence, and written complaints or comments with responses where applicable. Farmville will have appropriate information available at the regular scheduled meetings when the CDBG program is discussed. Farmville shall not disclose any program beneficiary financial status information of any information which may, in the opinion ofthe CEO, be confidential in nature. WADIOAgemDIOAmmwDIOAKwwONe 2024 CDBG-NR Compliance Package 6-2-25 001. .docx Page 18 PROCEDURES FOR COMMENTS, OBJECTIONS AND COMPLAINTS Any citizen or citizen's group desiring to comment, object or have a complaint during any phase of a CDBG application or program, should submit such comments, objections, or complaints in writing to the Program Contact. Farmville shall respond in writing to any written comment, objection, or complaint within 10 calendar days and will attempt to resolve the comment, objection, or complaint. Citizens are encouraged to attempt to resolve issues at the local level. However, if a citizen feels the Farmville has not adequately addressed the comment, objection or complaint, the citizen may submit the comment, objection, or complaint in writing to the funding agency or HUD at the following address. NC Department ofCommerce Rural Economic Development Division 4346 Mail Service Center Raleigh, NC 27699-4346 Or: U.S. Department ofHousing and Urban. Development Community Planning and. Development Division Greensboro Field Office 1500. Pinecroft Road Greensboro, NC 27407 Farmville will maintain records of comments, objections and/or complaints by citizens along with resolution efforts and will be made available for review in accordance with the Record Review Policy. AMENDMENTS Farmville will periodically evaluate this Citizen Participation Plan to ensure this Plan is effectively allowing Citizen Participation in the CDBG process and program and make revision as needed. WADIOxXgemDIOX mswD1020.cdbg.mswOuceinespolices202Slarmylle 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 19 Recipient': 's Plan to Further Fair Housing Indicate ifthe Recipient will be affirmatively furthering fair housing for the first time or has implemented specific activities in the past. First Time x Past Activities Identify and analyze obstacles to affirmatively furthering fair housing in recipient's community. Lack ofknowledge among citizens offair housing laws Will the above activities apply to the total municipality or county? Yes x No Listed below the quarterly activities the grant recipient will undertake over the active period of the grant to afirmativelyfirther, fair housing in their community to include an estimated cost ofeach activity. Quarterly Fair Housing Activity Months Year" Estimated Actual Cost Cost Place or Ensure Fair Housing Posters and similar notices Q1 2025 $70 are in placed in the Farmville Administrative office. Development of information needed for a Fair Housing Q2 2025 560$ Analysis Publish a Fair Housing Complaint Procedure Q3 2025 $200 Publish a General Fair Housing Information Notice Q4 2025 $200 Mail Fair Housing information concerning general fair Q1 2026 $70 housing law and complaint process to three local churches Place Fair Housing handouts in the Farmville Q2 2026 $70 Administrative office Mail Fair Housing information concerning general fair Q3 2026 $70 housing law and complaint process to local local lending institutions Place Fair Housing handouts and posters in the local Q4 2026 $70 library, post office, and/or Social Services office if available. Mail Fair Housing information concerning general fair Q1 2027 $70 housing law and complaint process to local real estate offices. Restock/place Fair Housing handouts in the Farmville Q2 2027 $70 Administrative Office Mail Fair Housing information concerning general fair Q3 2027 $70 housing law and complaint process to three local churches. WADIDAUmDIAmwOIOR, sdhg.mawduaeinespalisiag2sPamvile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 20 Restock Fair Housing handouts in the local library, post Q4 2027 $70 office, and/or Social Services office Ensure Fair Housing posters are in place in the Farmville Q1 2028 $70 administrative office and other locations receiving posters during the execution of this Fair Housing Plan Farmville will conduct one community outreach activity which includes a fair housing discussion prior to the end ofthe final quarter in the form of a workshop, public forum, fair housing information booth, fair housing fair, or similar event. This activity will serve as the quarterly activity in lieu of the above listed activity for the respective quarter. Describe recipient's method of receiving and resolving housing discrimination complaints. Any person or persons wishing to file a complaint of housing discrimination may do SO by informing the Program Contact oft the facts and circumstance oft the alleged discriminatory acts or practice. The. Program Contact shall acknowledge the complaint in writing within 10 calendar days after receipt of the complaint and inform the funding agency and the NC Human Relations Commission ofthe complaint. The Program Contact shall assist the Commission in the investigation and reconciliation of all housing discrimination complaints which are based on events occurring in Farmville The Program Contact shall publicize in thel local newspaper who is the local contact to contact concerning housing discrimination complaints. Publications will include TDD (711 - Relaync.com). HUD PORTAL FH: itp:l/portal.hud.govhudpora/HUD'src-/program offices/fair housing equal opp WADIOxgemDIOOK.ahzmswdusdelinespolidies02SVFamville 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 21 Excessive Force Policy Farmville hereby adopts an Excessive Force Policy that is in accordance with the applicable State of North Carolina and Federal Regulations, i.e., Section 519 of Public Law 101-144, (1990 HUD Appropriations Act) requiring units of government receiving CDBG funds to adopt and enforce Excessive Force Provision. Farmville, as the recipient of Federal and/or State CDBG Grant Funds, acknowledges its responsibility to and will adhere to the aforesaid NC State and Federal Excessive Force Regulations. Farmville adopts and will enforce a policy prohibiting the use of excessive force by law enforcement agencies within its jurisdiction against all individuals engaged in non-violent civil rights demonstrations and is adopting and will enforce a policy of enforcing applicable state and local laws against physically barring entrance to or exit from a facility or location which is the subject of such non-violent civil rights demonstration within the Farmville. WADIOALEDIRmMDINO adhgmswGusdelineszpaliciesgsFamvile 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 22 RESIDENTIAL ANTI-DISPLACEMENT & RBLOCATION ASSISTANCE PLAN Farmville has prepared this Residential Anti-displacement & Relocation Assistance Plan in accordance with the Housing and Community Development Act of 1974, as amended; and HUD regulations at 24 CFR 42.325 and applies to all current CDBG projects. Minimize Displacement Farmville will take the following steps to minimize the direct and indirect displacement of persons from their homes because of Program: Assist family units temporarily displaced by Program to locate temporary housing locations and provide Optional Coverage Plan financial assistance through the grant program. Make all reasonable efforts to select design and construction alternatives which will minimize demolition of occupied and vacant occupiable housing units. Relocation Assistance to Displaced Persons Farmville will provide Relocation assistance for any family unit involuntarily and permanently displaced by the Program. Relocation assistance will be as outlined in the URA and regulations at 49CFR24 or section 104(d) as appropriate for the family units and shall be funded with Program funds. One-for-One Replacement of Lower-Income Dwelling Units Farmville anticipates the voluntary demolition of 3 housing units and does not anticipate the conversion of lower-income housing units o7 the permanent, involuntary displacement ofo anyfamily units. However, Farmville will take the following actions ifthese unanticipated situations occur. Farmville will replace all occupied and vacant occupiable lower-income dwelling units demolished or converted to a use other than lower-income housing in connection with a Grant in accordance with 24 CFR 42.375. Farmville will make public by posting at three public local locations the information listed below before entering a contract which will provide funds to demolish or convert lower income to other uses. 1. A description of the proposed assisted project 2. The address, number of bedrooms, and location on a map of the affected housing units 3. A time schedule for the demolition or conversion 4. The number of dwelling units needed by size (number of bedrooms), location, source of funding and time schedule for the replacement lower income housing. 5. The basis for concluding each replacement dwelling unit will remain a lower-income dwelling unit for at least 10 years after the date of initial occupancy. 6. If applicable, information demonstrating replacement unit of a different size than original existing is appropriate with the HUD approved Consolidated Plan and 24 CFR 42.375(b) WADIOxgemDIO0K.mawDI0,alhgmswGusdelinespolidies202SVFamville 2024 CDBG-NR Compliance Package 6-2-25 001.docx Page 23 Ift the information contained in items 4-6 is not known at the time of demolition, Farmville will identify the general location oft the dwellings on a map and publicize the remaining information as soon as the information is available. One-for-One Waiver Request Farmville may request the funding agency waive the one-for-one requirement based on the fact an adequate supply of standard condition, vacant lower-income housing is available within the areas. Temporary Displacement The Program recognizes each family voluntary chooses to participate in the demolitionfreconsinuction program, and beneficiary families will be displaced during the demolition/reconstruction process. Each family may be voluntarily displaced for up to 5 months. Two options are available for the families temporarily displaced as a part of the voluntary demolitionreconstrnuction process. Option 1: Lump Sum Payment to the family of$4,000 (must relocate to decent safe and sanitary housing.) Option 2: Actual Cost of housing costs of not-to-exceed $10,000. (not to include utilities, food, transportation, or other costs which may be duplication ofthe existing costs) WADIOxgemDIOOK.hmsGuselinepolidies02SVFamville 2024 CDBG-NR Compliance Package 6-2-25 001. docx Page 24 Section 504 Grievance Procedure Any Citizen or Citizen' 's group should submit any Complaint concerning Section 504 or accessibility issues to the Program Contact in written form. The Program Contact shall respond in writing to thei inquiring party within 15 working days and provide due process to resolve the Complaint equitably and promptly at the local level. However, if the inquiring party feels Farmville has not adequately address their Complaint, the inquiring party may submit the Complaint to the funding agency at the following address. NC. Department ofCommerce Rural Economic Development Division 4346. Mail Service Center Raleigh, NC27699-4346 Farmville shall document all situations involving complaints to include thei initial complaint through resolution of the complaint. Farmville will take the following proactive measures to provide information concerning Section 504. Notify beneficiaries and program participants of the Section 504 Grievance Procedure and that Farmville does not discriminate based on handicap by providing handouts to these parties. Notify staff of the Section 504 Grievance Procedure and that Farmville does not discriminate based on handicap in the workplace by posting information on workplace public notice bulletin boards. Will notify the public of the Section 504 Grievance Procedure and that Farmville does not discriminate based on handicap by posting information on the Farmville public information website. General Complaint Procedure Any Citizen or Citizen's group should submit any Complaint to the Program Contact in written form. A. The Program Contact shall respond in writing to the inquiring party within 10 Calendar days and provide due process to resolve the Complaint equitably and promptly at the local level. B. If resolution is not obtained, the County Manager shall review the complainant's statement. The County Manager shall decide which will be final. C. The County. Manager's decision will provide a written decision to the complainant along with the mailing and phone information oft the. REDD Project Representative for program. Records Review Policy A. Anyone wishing to review records must submit a written request to Farmville at least 2 days prior to the desired date for reviewing. The request must include an accurate name, address, phone no. and affiliation ofthe person or organization making the request. B. Farmville shall verify in writing the address listed in item A above and a date and time to review program records. C. A Farmville employee or agent designated by Farmville shall always be present when records are being reviewed. D. Copying shall be $0.35 per page and shall be payable before copying. E. No records shall be removed without the permission of Farmville. WADIOxgenDI00x.mswDI0,alhgmswGusdelinespalicies202VFamvile 2024 CDBG-NR Compliance Package 6-2-25 001. .docx Page 25 % Agenda Item ID EST. 172 TO: The Honorable Mayor and Commissioners a A M June 2, 2025 Subject: 10-Year Parks and Recreation Master Plan Presentation Nate Halbuka with McGill Associates will present the full draft ofthe Town of Farmville's 10-Year Parks and Recreation Comprehensive Master Plan. Mr. Halbuka will provide an overview of the planning process, summarize key findings and recommendations, and be available to answer questions from the Board. A link to the draft plan is below and physical copies of his presentation will be provided at the meeting. Formal adoption of the plan will be requested at the June 23rd Board of Commissioners meeting. Plan link: mulepisemee smsthplaws2ps05Tomu of Farmville Parks and Recreation Master Plan Draft Revised 1.pdf Action Recommended: Review Plan Staff Contact Name- Christopher Horrigan Email and Phone: Chomgun@lamylemegow - (252) 753-6712