Agenda Item # 9 6/12/2025 Town of Mineral Springs CHANGES TO PROPOSED BUDGET 2025-2026 Prepared for: The Mineral Springs Town Council By: Frederick Becker III Budget Officer June 12, 2025 This page is intentionally left blank. - TOWN OF MINERAL SPRINGS 2025-2026 BUDGET PROPOSED CHANGES 6/12/2025 At the time the Proposed Budget was presented to Council on May 8, 2025, the Budget Officer provided Council with an email from Union County Deputy County Manager Patrick Niland. Mr. Niland was requesting that municipalities consider budgeting funds for picking up the potential cost of providing meals for municipal residents who were on the waiting list for Union County's Senior Nutrition Program. Council discussed this suggestion, and directed the Budget Officer to modify the proposed budget to include $6,000 to fund this program for four eligible senior citizens in Mineral Springs who were on the waiting list. There was some concern that the town's taking on a county function could result in the municipality gradually assuming more and more financial responsibility over the years; council members also pointed out the large number of existing food pantries and other nutritional services. The offsetting observation was that the program is very specific and narrowly tailored, and that our seniors need to eat. One citizen later contacted council members with similar concerns about potential growth of another government program that might be better handled by private entities such as churches and volunteers. After further study, the Budget Officer concluded that the Senior Nutrition Program is unique and does not overlap other charitable food support operations. It is open only to persons over age 60 who are "shut- ins" and who wouldn't be able to access food pantries and, in fact, might not be capable of preparing meals themselves. The daily delivery of a warm meal serves an additional purpose ofwellness checking and social interaction for seniors who are often alone in their homes. Finally, including the appropriation in the budget simply authorizes the possible implementation of the program; an interlocal agreement would need to be executed between Mineral Springs and Union County, and such an agreement could (and should) be worded to limit future growth oft the town's share ofthe funding requirement. The following changes in the proposed budget have been made and are highlighted in yellow in the departmental spreadsheet and the draft Budget Ordinance: Reduce "Charities and Agencies" by $2,370, from $12,870 to $10,500 Reduce Attorney" by $1,800, from $7,200 to $5,400 Reduce "Capital Outlay" by $1,830, from $9,472 to $7,642 Add "Intergovernmentalr" appropriation of $6,000 Our "Charities and Agencies" appropriation is based on a formula, but in reality we have been spending $10,500 on the same four agencies for the past few years. We have never utilized our full * Attorney" appropriation, sO a reduction of$1,800 is reasonable. Finally, the "Capital" appropriation in the General Fund budget is discretionary, and a reduction of$1,830 can be absorbed. The fact that nearly 40% of the Intergovernmental" appropriation for the Senior Nutrition Program is coming from a reduction in an existing charitable appropriation should allay some concerns about introducing what could be considered a new charitable program. - TOWN OF MINERAL SPRINGS PAGE 1: BUDGET JULY 1, 2025 - JUNE 30, 2026 REVENUES $ 463,480 TOTAL INCOME $ 463,480 Property Taxes $ 111,465 Current Year 111,065 Prior Years 400 Interest $ 49,500 Other Income $ 2,000 Festival Miscellaneous 2,000 Sales Tax $ 286,175 Alcoholic Beverage $ 15,800 Electricity 211,000 General Sales & Use 40,775 Natural Gas Excise $ 1,600 Telecommunications 5 2,000 Video Programming $ 15,000 Vehicle Taxes $ 7,840 Zoning Fees $ 6,500 EXPENDITURES $ 463,480 ADMINISTRATIVE & GENERAL GOVERNMENT $ 455,838 Advertising $ 900 Attorney $ 5,400 Audit $ 5,230 Charities & Agencies $ 10,500 Community $ 24,488 Beautification, Maintenance $ 6,800 Special events $ 2,000 Festival $ AMG $ Misc $ 2,000 Communication $ 8,688 Newsletter $ 2,500 Soc. Media $ 4,188 Other $ 2,000 Park & Greenway Maint $ 7,000 Contingency $ 3,000 Elections $ 4,800 Employee Overhead (FICA, work comp, bonds) $ 67,200 Fire Protection $ 12,000 Intergovernmental $ 6,000 TOWN OF MINERAL SPRINGS PAGE 2: BUDGET JULY 1, 2025 - JUNE 30, 2026 Office $ 201,896 Salary: Clerk 3 34,860 Salary: Deputy Clerk/Assistant e 14,400 Salary: Finance Officer 45,624 Salary: Finance Overlap 22,812 Salary: Mayor S 6,000 Salary: Council $ 14,400 Dues $ 8,100 Insurance $ 5,000 Records Management $ Equipment & durable items $ 2,400 Supplies $ 3,000 Postage (General) $ 1,000 Telephone, Internet $ 9,200 Reserve/Misc $ 500 Town Hall Maintenance $ 30,000 Supplies $ 2,000 Services $ 28,000 Utilities $ 4,600 Planning $ 102,124 Zoning Ord. & Planning 9 1,500 Zoning Administration $ 98,124 Salary $ 92,124 Contract $ 6,000 Land Use Planning $ 1,500 Reserve/Misc $ 1,000 Street Lighting $ 2,300 Tax Collection $ 1,800 Contract (Union County) 1,800 Misc. Training $ 4,000 Boards 1,000 Officials $ 1,000 Staff (Clerk, TC, FO) $ 2,000 Travel Expenses $ 4,200 CAPITAL $ 7,642 Capital Outlay $ 7,642 € STATE OF NORTH CAROLINA TOWN OF MINERAL SPRINGS AN ORDINANCE TO ESTABLISH A BUDGET FOR FISCAL YEAR 2025-2026 0-2024-05 BE IT ORDAINED by the Council of the Town of Mineral Springs, North Carolina, the following: Section I. Appropriations. The following amounts are hereby approved in the General Fund for the operation of the Town government and its activities for the fiscal year beginning 7/1/2025 and ending 6/30/2026, in accordance with a Chart of Accounts to be established for the Town: ADMINISTRATIVE & GENERAL GOVERNMENT: $455,838.00 Advertising $900.00 Attorney $5,400.00 Audit $5,230.00 Charities and Agencies $10,500.00 Community Projects $24,488.00 Contingency $3,000.00 Elections $4,800.00 Employee Overhead $67,200.00 Fire Protection $12,000.00 Intergovernmental $6,000.00 Office and Administrative $201,896.00 Planning and Zoning $102,124.00 Street Lighting $2,300.00 Tax Collection $1,800.00 Training $4,000.00 Travel $4,200.00 CAPITAL: $7,642.00 Capital outlay $7,642.00 TOTAL APPROPRIATIONS: $463,480.00 Section II. Estimated Revenues. It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning 7/1/2025 and ending 6/30/2026: Property taxes $111,465.00 Interest $49,500.00 Other income $2,000.00 Sales taxes $286,175.00 Vehicle taxes $7,840.00 Zoning fees $6,500.00 TOTAL ESTIMATED REVENUES: $463,480.00 Section III. Property Tax Levy. A tax in the amount of$0.0175 per $100.00 ofassessed valuation is hereby levied on property within the Town ofMineral Springs which was listed for property taxes in Union County, North Carolina as of January 1, 2025. ADOPTED this 12th day of June 2025. Witness my hand and official seal: Frederick Becker III, Mayor Attest: Vicky A. Brooks, Clerk C