"Tri-County Hospitality" BOARD OF COMMISSIONERS MAYOR PRO - TEM DAVID PRIDE LINDA VIRGIL MICHAEL HUGHES WILBUR ETHERIDGE BEVERLY DAVIS ADMINISTRATION TRACY SULLIVAN, TOWN CLERK MARGE WIECEK, FINANCE OFFICER MICHAEL THOMAS, POLICE CHIEF JEFFERY PATTERSON, PUBLIC SERVICES DIRECTOR BRIAN PRIDGEN, TOWN ATTORNEY February 4, 2025 Regular Meeting 6:00PM Town of Sharpsburg, North Carolina Board of Commissioners REGULAR MEETING - AGENDA CALL TO ORDER I. ROLL CALL II. INVOCATION III. PLEDGE OF ALLEGIANCE Mayor Pro-Tem will lead the Commissioners and those in attendance in reciting the Pledge of Allegiance to the Flag. "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one nation under God, indivisible, with liberty and justice for all." IV. CONSENT AGENDA & REGULAR AGENDA (Make one motion to approve the consent and regular agenda, which will approve all items listed below) The Board may by majority vote add items to or subtract items from both the proposed consent and regular agenda. As of this writing, the Administrator understands that the presented consent agenda items are routine and therefore concurs with adopting the presented consent agenda. 1. Approval of: a. January 7, 2025 Regular Meeting Minutes b. 2024-2025 Budget Amendment - 3 2 Town of Sharpsburg, North Carolina Board of Commissioners V. PRESENTATIONS Lee Grissom, S Preston Douglas and Associates, LLP will present the Fiscal Year 23-24 Audit. VI. PETITIONS AND COMMUNICATIONS If any citizen wishes to address the Town of Sharpsburg Board of Commissioners during the Petitions and Communications segment of the meeting, they may do sO by signing up prior to the beginning of the meeting. The Town Clerk shall provide the sign-up sheet, which lists the name and address. It should be noted that comments shall be limited to three (3) minutes and Board reserves the right not to act on requests first presented this evening. VII. NEW BUSINESS a. Consideration by the Board to authorize staff to proceed with the application for funding of 2 police vehicles through USDA as previously discussed during the 24-25 budget process. b. Consideration by the Board to remove inactive members, Linda Logan and Cheryl O'Neal from the Planning Board. VIII. ADJOURMMENT SPECIAL NOTICE: Anyone who needs an interpreter or special accommodations to participate in the meeting should notify the Town Clerk, Tracy Sullivan at 252-446-9441 ext.221 at least forty-eight (48) hours prior to the meeting. (Americans with Disabilities Act (ADA) 1991.) "The Town of Sharpsburg is an equal opportunity provider and employer." M To file a complaint of discrimination, write to: USDA, Assistant Secretary for Civil Rights, Office of the Assistant Secretary for Civil Rights 1400 Independence Avenue, S.W. Stop 9410, Washington, DC 20250-9410 or call (800)795-3272 (voice) or (202)720- 6382. 3 CO RPOR TED 86 MINUTES OF THE REGULAR MEETING OF THE SHARPSBURG BOARD OF COMMISSIONERS January 7, 2025 6:00 PM Mayor Pro-Tem Pride called the meeting to order at 6:03 p.m. Tracy Sullivan, Town Clerk called the roll. BOARD MEMBERS PRESENT Mayor Pro-Tem Pride, Commissioner Davis, Commissioner Virgil, Commissioner Hughes and Commissioner Etheridge. APPROVAL OF THE CONSENT & REGULAR. AGENDA Commissioner Davis made a motion to approve the consent and regular agenda. Commissioner Hughes seconded the motion. The motion carried by a roll call vote of5 yes - 0 no. The consent agenda items were: a. November 6, 2024 Regular Meeting Minutes b. November 20, 2024 Emergency Called Meeting Minutes C. 2024-2025 Budget Amendment - 2 d. 2025 Board of Commissioner Meeting Schedule e. 2025 Holiday Schedule PETITIONS AND COMMUNICATIONS None NEW BUSINESS a. Speed Hump Policy. Commissioner Davis made a motion to approve the proposed Speed Hump Policy. Commissioner Etheridge seconded the motion. The motion carried by a vote of5 yes - 0 no. b. Meeting Room Project Bid Award. Commissioner Hughes made a motion to approve the lowest bidder, Turn-Key Contractors for construction of the Meeting Room Facility. Commissioner Virgil seconded the motion. The motion carried by a vote of5 yes - 0 no. 1 C. Parks and Recreation Appointment. Commissioner Etheridge made a motion to appoint Bernice Smith to the Parks & Recreation Committee. Commissioner Davis seconded the motion. The motion carried by a vote of 5 yes = 0 no. d. Resolution R-2025-01 Prohibiting the Viewing of Pornography. Commissioner Davis made a motion to adopt Resolution R-2025-01 Prohibiting the Viewing of Pornography on Town Networks and Devices. Commissioner Virgil seconded the motion. The motion carried by a vote of5 yes -Ono. ADJOURNMENT Commissioner Virgil made a motion to adjourn the meeting. Commissioner Etheridge seconded the motion. The motion carried by a vote of5 yes - 0: no. Date Approved Mayor Pro-Tem Town Clerk 2 TOWN OF SHARPSBURG 2024-2025 BUDGET AMENDMENT - 3 BE IT ORDAINED by the Board of Commissioners of the Town of Sharpsburg, North Carolina meeting in a Regular Meeting this 4th day of February 2025, that the following fund revenues and expenditures be amended as follows: Amount Budgeted Spent Amendment General Fund: Senior Center: Expenses: 10-415-6210 Senior Center Operations 6,000.00 4,466.14 Increase to 8,250.00 from Assistant- Part Time Wages 10-515-0202 (-2,250.00) These Budget Amendments are hereby approved by the Town of Sharpsburg Board of Commissioners this 4th day of February 2025. David Pride Mayor Pro-Tem ATTEST: Tracy H. Sullivan Town Clerk Town of Sharpsburg Analysis of Fund Balance - Governmental Funds $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- 2017 2018 2019 2020 2021 2022 2023 2024 "Total Fund Balance - Restricted Fund Balance Total Fund Restricted Fund Balance Balance 2017 $ 587,614 $ 348,954 2018 $ 603,851 $ 378,866 2019 $ 820,094 $ 375,749 2020 $ 1,080,373 $ 332,662 2021 $ 1,457,261 $ 358,956 2022 $ 1,485,726 $ 445,798 2023 $ 1,774,876 $ 411,403 2024 $ 1,549,213 $ 412,640 Page 1 Town of Sharpsburg Number of Months in Reserve - General Fund 12.0 10.0 8.0 6.0 4.0 2.0 0.0 2017 2018 2019 2020 2021 2022 2023 2024 #I Months in As % of Reserve Expenditures 2017 2.0 16.56% 2018 1.8 14.67% 2019 4.4 36.73% 2020 6.9 57.30% 2021 8.6 71.38% 2022 7.8 64.96% 2023 10.6 88.07% 2024 7.1 59.98% *8.33% equals one month of General Fund expenditures in the unassigned category of fund balance. Page 2 Town of Sharpsburg Total Cash - All Funds $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- 2017 2018 2019 2020 2021 2022 2023 2024 2017 $ 2,630,123 2018 $ 2,861,662 2019 $ 3,179,252 2020 $ 3,477,409 2021 $ 3,865,188 2022 $ 4,378,178 2023 $ 4,971,793 2024 $ 6,124,570 Page 3 Town of Sharpsburg Long-Term Debt $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- 2017 2018 2019 2020 2021 2022 2023 2024 2017 $ 2,253,522 2018 $ 2,335,599 2019 $ 2,648,461 2020 $ 3,018,762 2021 $ 3,094,677 2022 $ 3,088,892 2023 $ 2,877,079 2024 $ 2,756,322 *Excludes pension liabilities and compensated absences. Page 4 Town of Sharpsburg Water and Sewer Fund Income (Loss) before Contrbutions/Transters $- 2017 2018 2019 2020 2021 2022 2023 2024 $(100,000) $(200,000) $(300,000) $(400,000) $(500,000) $(600,000) (noncash expense) Income (Loss) Depreciation 2017 $ (108,775) $ 265,707 2018 $ (219,358) $ 267,422 2019 $ (342,664) $ 262,951 2020 $ (306,449) $ 267,070 2021 $ (502,640) $ 289,882 2022 $ (164,351) $ 326,308 2023 $ (98,274) $ 300,468 2024 $ (215,489) $ 408,034 Page 5 Town of Sharpsburg Electric Fund Income (Loss) before Contributions/Tansters $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- 2017 2018 2019 2020 2021 2022 2023 2024 $(100,000) $(200,000) (noncash expense) Income (Loss) Depreciation 2017 $ 111,767 $ 101,511 2018 $ 273,683 $ 111,218 2019 $ 529,139 $ 111,218 2020 $ 598,544 $ 116,406 2021 $ 481,187 $ 120,353 2022 $ (96,102) $ 111,753 2023 $ 170,548 $ 111,641 2024 $ 395,177 $ 98,827 Page 6 Town of Sharpsburg Property Tax Collection Percentage 100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00% 0.00% 2017 2018 2019 2020 2021 2022 2023 2024 2017 95.21% 2018 95.32% 2019 94.65% 2020 96.10% 2021 96.83% 2022 96.58% 2023 97.53% 2024 96.89% Note: statewide average is estimated to be between 98-99% Page 7 SPD&A S. Preston Douglas & Associates, LLP Certified Public Accountants Town ofSharpsburg, North Carolina Report to the Mayor and Members oft the Board of Commissioners Year Ended June 30, 2024 AICPA GAQC Member SPD&A S. Preston Douglas & Associates, LLP Table of Contents Page Contacts 1 Communication with Those Charged with Governance 2 Financial Performance Indicators mmmm 5 SPD&A S. Preston Douglas & Associates, LLP Contacts Lee Grissom, CPA, CFE, CISA Partner S. Preston Douglas & Associates, LLP 6649 Beach Drive SW, Suite 1 Ocean Isle Beach, NC28469 910.754-8654 (Office) 910.734.7725 (Mobile) grisomespdougascom Report to the Mayor and Members of the Board of Commissioners 1 Town of Sharpsburg, North Carolina SPD&A S. Preston Douglas &. Associates, LLP Certified Public Accountants To the Honorable Mayor and Members ofthe Board of Commissioners Town ofSharpsburg, North Carolina We have audited the financial statements of the Town of Sharpsburg for the year ended June 30, 2024, and have issued our report thereon dated October 31, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 30, 2024. Professional standards also require that we communicate to you the tollowing information related to our audit. SIGNIFICANT AUDIT FINDINGS Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town of Sharpsburg are described in the first note to the financial statements. No new accounting policies were adopted and the application of existing polices did not change during 2023-2024. We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management' S knowledge and experience about the past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Allowance for doubtful accounts, Depreciable lives used for depreciation, Pension liabilities and Deferred outflows and inflows of resources Management's estimates are based on an analysis of historical collection trends, industry factors, and current and anticipated economic conditions, the category of individual capital assets, and the actuarial reports by independent third parties. We evaluated the key factors and assumptions used to develop these estimates to determine that they seemed reasonable in relation to the financial statements of the Town for the year ended June 30, 2024, taken as a whole. While the procedures used by management and the amount of these estimates seem reasonable at this time, there will usually be differences between the estimates and actual results and these differences may be material. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. We did not propose any adjusting journal entries nor did we have any passed adjustingjournal entries. Report to the Mayor and Members of the Board of Commissioners 2 Town of Sharpsburg, North Carolina SPD&A S. Preston Douglas &. Associates, LLP Certified Public Accountants Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated October 31, 2024. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a' "second opinion" on certain situations. Ifa consultation involves application of an accounting principle to the Town's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Finding: 2024 - 001 Segregation of Duties The Finance Officer performs payroll duties and reconciles the monthly bank reconciliations for payroll bank accounts. The board should continually keep in mind that internal controls are limited due to the size ofthe Town's staff. OTHER MATTERS We applied certain limited procedures to the Local Government Employee's Retirement System's Schedules of the Proportionate Share of the Net Pension Liability and Contributions (LGERS), the Firefighters' and Rescue Squad Workers' Pension Fund's Schedule of Proportionate Share of the Net Pension Liability, the Law Enforcement Officers' Special Separation Allowance Schedules of the Changes in Total Pension Liability and Total Pension Liability as a Percentage of Covered Payroll (LEO), which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquires 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 did not audit the RSI and do not express an opinion or provide any assurançe on the RSI. Report to the Mayor and Members of the Board of Commissioners 3 Town of Sharpsburg, North Carolina SPD&A S. Preston Douglas & Associates, LLP Certified Public. Accountants RESTRICTION ON USE This information is intended solely for the use of the Board of Commissioners and management of the Town of Sharpsburg, other cognizant agencies, and the North Carolina Department of State Treasurer and is not intended to be and should not be used by anyone other than these specified parties. Respectfully yours, Shntafbyfarro Omoaleup S. Preston Douglas & Associates, LLP Lumberton, North Carolina February 4, 2024 Report to the Mayor and Members of the Board of Commissioners 4 Town of Sharpsburg, North Carolina Financial Performance Indicators = Local Government Commission The Local Government Commission has used a Data Input Sheet to allow units to "self-report" trend and performance indicators deemed important. The self-reported data from the Town's 2024 audit report was used to generate the trends and performance indicators, beginning on page 5 of this document. If any unit's results are highlighted in red, the unit is required to submit a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters" within 60 days of the auditor's board presentation. This response must address all performance indicators marked in red. PERFORMANCE INDICATORS Thes self-r reportedir informationi from youru unit's audit report was usedt tog generatet the followingt trends and performancei indicators. Wel have createdt thisP Performancel Indicatort tabt to maket thesei indicators availablet toa auditors andi local governments wheny youra audit Is conducted, Ifa any unit's results are shaded red, theu unit must submit Response tot the Auditor'sF Findings, Recommendations, and Fiscal Matters" within 600 days from the auditor's board presentation. Ther responser musta address all performancei indicators shadedi in red. Unit Name: Sharpsburg Fiscal Vear 2024 xp lon ofP Performancel Indicator Unit Number: 50355 Int the past, units of government have been grouped by population to evaluate ratios and benchmarking (including Fund Balance Available). Beginning with fiscal year 2020, wel have, grouped units by General Fund expenditures for purposes of evaluating the minimum amount of fund balance a unit needs to operate. A unit's General Fund expenditures proved to be a better correlation to thel amount of funds balance needed to operate, especially for units with large higher education or tourism populations. Activity from Debt Service Funds (if applicable) is included in the calculation because theset funds typically originate from the General Fund and are transferred toal Debt Service Fund. The table below lists the thresholds that are used int the analysis of your unit's fiscal health. These thresholds were determined based on an analysis of previous years general fund activity. Thesel thresholds willl ber monitored: and updated asa applicable. Municipalities Median FBAa as % of Minimum Thresholds #o of Months FBAU using Annualized Expenditures without FBA as %of Expenditures General Fund Expenditures! below: Powell Bill Expenditures $100,000 260% 100% 12.00 $100,000 to $999,999 132% 71% 8.52 Units of government are grouped by generalf fund expenditures for purposes ol $1,000,000 to $9,999,999 63% 34% 4.08 evaluating available fund balance as percentage of expenditures (GF FBA96) Above $10,000,000 46% 25% 3.00 Eachg grouping category has its own minimum threshold, IFy you are int thel lower quartile your GF FBA% might be considered performancei indicator of concern! andy your might be asked to communicate to us. To the left are ther minimum Counties thresholds for Municipalities: and Counties. Median FBA as % of Minimum Thresholds #of Months FBAU using Annuallzed Expenditures without FBAa as %0 of Expenditures General Fund Expenditures! below: Powell Bill Expenditures Below $100,000,000 39% 20% 2.40 $100,000,000a anda above 32% 16% 1.92 GENERALF FUND: Asofthep publications date oft this workbook, prior year self reportedr numbersr may noth been receivedbyti theL LGC staft, please contact LGC staffa ati Igraudit@nctreasurers comt tol have the priory year's financiald datap populated ont thisy worksheet. Please includel email: subject "Prior Year Financk lall Data." MinimumT Threshold Unit Results Fundt balance available for appropriationisa ani important reservef for local Fund Balance Available as a % of Expenditures governmentst top provide during of decliningr revenues andto 10000% cashf flow periods 90.0016 beu usedf for emergencies andu unforeseen expenditures. Thei information tot the 80.00% leftin indicates the amount ofa availablec casho on hand. Your willa alsos seet the 7000: LAPS averagef for units of your size. Note that8.33%r representse enoughf fund balance 60.00% 63.08 % tocovero onlyo oner month ofe expenditures. Normally, au unit hast to either 1 50.00% 34%-- Averageof 63.08% increasen revenuesc or decrease expenditurest toi increasef fund balancea available: 40.00% similar unitsis63% 30.00% Thisc calculation! looksa at fund balance availablep plusd debt servicet fund balance (if 2000% applicable)l less Powell Billr restrictedf fund balance. Thisr numberi is them divided 10.001 byt thet totald oftotale expendituresp plust transfers out lessb bondp proceeds andk less 000% 2022 2023 2024 amounte expendedf for Powell Bill Expenditures. 5 Unit Name: Sharpsburg FiscalYear 2024 Explanation of Pert nance Indicator Unit Number: 50355 GENERALE FUND: MinimumT Threshold UnitR Results r the General Fund has more expenditures than revenues because ol Therew was approprlatedf fund balance forthe GeneralF Fundi int the 2023b budget ANDy your changei inf fund balance was Positive issues and was the i to cover as 2. negative. Please statei fund balancer used forc operations ore capital purposes Ina account! 5900 ont the Unkt Dataf from Changein Operitiona operational fund balance appropriated the loss, Audit Workshert. Fund Balance continuation oft this practice could resuit in deterioration ofau unit's fundb balance available. TheG General Fund has a fund deficit which means that the unit's revenues and other receipts are inadequate to support its operations. GS 159 13/b)12 requirest that thel board fund thet full amount ofa prior fiscaly year'sdeficit int the current fiscal year's budget: Therefore, this deficit should have beenf funded 3. The Generall Fund hadt totalf fund balance less thanz zero Fund Deficit Positive Fund $1,549,213 immediately aftert the June 30, fiscal year-end. Thel law requires such action be Balance takent tos stop anyf further deterioration of the overall financial condition oft the fund. Please let us know f1 the deficit was funded in the budget, and what actions the unit plans to take to bring the general fund balance up to an acceptable level. Unit Name: Sharpsburg Fiscaly Vear2 2024 Explan on of Performance Indicator Unit Number: 50355 WATERS SEWERF FUND: Asofthep publicationc dated oft thisv workbook, priory years self- reportedr numbersr may noth been received byt theLGCs Estaff, please Note: If more than one performance indicator is identified, one proposed contactl LGC staffa atl eraudit@nctreasurers com o have thep priory year's financial data populated ont thisy worksheet. Please solution may solve all water ands sewer performancei indicators. ncludei ine emalls subject" "Prior Year Financial Data." MinimumT Threshold Unit Results Quick Ratio-Water: and! Sewer 6.00 5,00 5.65 AQuick Ratio less than indicates that the unit owes mores for its current bills 4,00 thanw whati th hasonh hand in unrestricted cash andi investments plus whati is owed 4. 147 Equalorg greater 3.00 5.65 from customers (accounts receivable). Thisc could indicate that the fund mayl than1 1 haved difficulty payingi its current bills. If this pattern continues, the water and/or 2,00 2a sewer: system mayr not be: susta ainable. 100 000 2022 2023 2024 CashF Flow! Indicators: 2022 2023 2024 MinimumT Threshold UNIER Results This calculation subtracts operating expenses from operating revenues. Operating Net! Income (Loss) excluding depreclation, including debt Depreciation expense is not included the calculation but debt principal and 5. servicep princlpala andl Interest $49,851 $82,519 ($84,081) Greater thanz zero ($84,081) interest payments arei included. A negative! balancei indicatest thaty your rates are noto coveriney your operatinge expenses andd debt service payments: Thisi indicator calculates howr many month's worth of expenses (incuding debi principal but not depreciation) a unit can pay based on the amount oll Unrestrictedc cash total expenses excluding depreciation, Including Greater than cash aty end. The billing one 6. 168(2 unrestricted year typicalb cycleiso month (83386jand debtservicey principal 17.16% 38.58% 32:20% months) 32.20% one extra month usually gives a local government enough cash to handle unusual monthly expenses (16,66%). This 16% would be the baren minimum) necessaryt tok keep thef fundi from experiencing cash flowissues. t appearsy your Water Sewer Fund has transfers-inf for the support of operations thata are greater thanl Ther rates structure oft the Water and Sewer Fund should the operating 7. 3%0 oft thet total ofc operatinga andr non-operating expenses. Please discuss thep purposed ofs such transfers No No oft thef fundv without ort support from othert funds. n expenses operating subsidies transfers andify youp plan toc continue these transfers-In. Remalninguseflul Thiso capital assets condition ratiot formula calculates ther remaining useful life. A Watera ands Sewer Capital Assets Condition! Ratlo 0.65 0.63 0.61 lifed ofa asset greater 0.61 remaining useful asset value less than 0.50 may signal the need to replace the than or equalto assetsint ther near future. 0.50 Unit Name: Sharpsburg Fiscal Vear2 2024 Explanationc ofF Performancel Indicator Unit Number: 50355 ELECTRICF FUND: Asofther publicationo date oft thisy workbook, prlor year sell-r reported numbers may not been recelvedb byti thel LGCS staff, please Note: If more than one performance indicator is identified, one proposed contactL LGC: staff atl eaudindreurer.somt to havet the priory year's financiald data populated ont thisv worksheet. Please solutionn may solve alle electric performancei indicators. nclude n emails subject' Prior Vear FinanclalD Data. Minimum Threshold Unit Results Quick Ratio-Electric 25.00 20,00 AQuick Ratio less than indicates that the unit owes mores fori its current billa 1042 19.16 thanw whatil ithas on! handi in unr re st tricted cash andinvestments plus whati isowed 15,00 Equal or greater 19.16 from customers (accounts receivable). This could indicate that the fund may than 1 1000 11.53 have difficulty paying its current bills. If this pattern continues, the electric systemr mayr not bes sustainable, 500 000 2022 2023 2024 CashFlow Indicators: 2022 2023 2024 MinimumT Threshold UnitR Results This calculation subtracts operating expenses from operating revenues Operating Net Income (Loss) excluding depreclation, including debt Depreciation expense is not included the calculation but debt and 10 princpal servicep principala andh interest ($21,869) $351,337 $442,218 Greater than: zero $442,218 interest payments are included, Ar negative balance indicates thaty your rates are not coveringy your operating expenses, Thisi indicator calculates howr many month's worth of expenses (including debi principal but not depreciation) a unit can pay based on the amount ol Unrestrictedc cash/ /total axpenses excluding depreclation, Including Greatert than1 16%(2 unrestrictedo cash aty year-end. Thet typical billingo cycle 5 oner month (8,339)a and 11 debts service principal 92.50% 32.21% 110,01% months) 110.01% one extra month usually gives a local government enough cash to handle unusual monthly expenses (16.66%), Thls 16% would be the barer minimum necessarytok keept thet fund frome experiencingo cash fowi Issues. Unit Name: Sharpsburg Fiscaly Year 2024 Explanations ofF Performancel ladicator Unit Number: 50355 GENERALP PERFORMANCEI INDICATORS: 2024 Target As stewards of the public's resources, the governing body is responsible for ensuring that the audited financial statements are available to the publici in a 12 Whatd date was the: audit report submittedt tot thel LGC7 (Note audit reports are due four months after 10/28/2024 Response Not manner. External groups such as the North Carolina General Assembly, liscaly yeare endr regardless oft thec contract submission date.) Required timely federal and State agencies that provide funding, and other public associations needo current financial information about your local governmenta asv well, 2024 Target Thisi indicator shows thatt the local government did not collect 3%( (or more)ofit its The budgeted ad valorem tax (Including motor vehlcles) for the General Fund had more than 3% budgeted ad valorem taxes. This could be an indicator of negative economic 13 uncollected for thef fiscaly year audited. Decre are shown bya negativep percentage. 2.00% Less than 3% -2.00% events, inaccurate budgeting, and/or Issues with the collection process, Uncollectedr revenues att the 3%1 level represents several penniesc of thetaxr rate. 2024 Target Youk indicatedt thaty you expectas decreasei inp property value fory your next propertyr revaluation. Iny your Anye estimated Vou indicated that expect a decrease in property value for your next 14 FPICR Response Letter please discusst the magnitude of the drop in valuation, the overall cause of thel N/A decrease N/A revaluation you whicho couid result inlost tax dropa and how youp plant to recover the lost revenues propertyre revenue. 2024 Target Theu unit hase expenditurest thate exceedt thel legall budget ordinance.. Thisi indicates 15 pidyoura audit disclose anyb budget ns att thea adopted ord ew (Yesor No) No Noo over- No thatt thet unit's purchase order system, contracta approval processa and/ /or expenditures payment processi is noti in compliance with North Carolina Generals Statute 159. 2024 Target Thisi indicatori identifles whether theu unit has any material TheUnith d ate eri significant def ficie en ncies, statutory violations and/ori items Identified weaknesses, significant deficiencies, management! letter comments 16 onthel TDInfo Completed! by Auditor tabt thats shoul be addressedi in the FPIC Responsel Letter. Yes Ves ori items identified ont thel TDI info Completed by Audit tabi including 1055, 1056, 1058, 955 and 957,1 that require a response. Didtheu unit haveab board- appointedfi finance officer ort board- appointedi interim finance olficert the 17 entire Fiscaly yeara as requiredbyG GS.159-2 24v whichy providest that 'each local governmenta and publlc Yes Yes Thei indicator ist tod determinei ifa anyt time duringt thet fiscaly year, the unity was authoritys shall, at allt times, haveal finance officer appointedb byt thel locala government, publica authorily, withouta a board-appointed finance officer. ordesignatedo officialto holdo office att the pleasure of the appointingt board ore official? (YesorNo) Wasth thef finance officer ori interim finance officer bonded pursuant to G.S.1 159- 29 which requirest that 18 thefinanceo officerg giveatruea accountinga and faithful performance! bondi ina an amountr not! lessthanti the No No Their indicatori isto determinei ifa anyt time duringt thet fiscal year, the unit was greatero of/1)$50,0000 or(2)a an amounte equalto1 10% of the unit's sannually budgetedf funds, upto board- appointedf finance officer was not bonded. $1,000,0007 (Yeso or No) Unit Name: Sharpsburg Fiscal Vear2 2024 Explanations of Performancel Indicator Unit Number: 50355 GENERALP PERFORMANCEI INDICATORS: 2024 Target Theu unit had problems with debt service payments belng late and/or did not comply with the bond Thisir indicator advises whether or not theu unit! hasi issues with debt service 19 covenants. N/A N/A paymentsort bond covenants. 2024 Target Electrict transfers-out have exceededt thea amounts describedi in GS1 159B-39. Ifyour unit isa memberc oll the North Carolinal Eastem Municipal Power Agency! Ita appears youl havev violatedt the GS. OR indicator advises ift there were electric transfers in violation of GS 159B- 39 20 Thisi fyous arer nota a member oft the Eastern Municipal Power Agency it appears that you have vlolatedy your No No ori iny violation oft the unit'st transfer policy. unit'st transferp policy. 2024 Target Aret there additionall Issues theu unit should address that affect the fiscall health or nte err controls of issuest thatt theunit to Thisi indicator that communicatedt theu should unit duringt advisesifa 21 audit presentation? fanyotheri theunitt were thea Pleaseincluded detailsol No No in the FPICI responsel letter. aaissinsalABANeeNA andinseurEPICR Response: address 10 à A January 2025 = Administration Monthy Report TO: Town Council FROM: Tracy Sullivan DATE: January 31, 2025 REF: Administration Update Meeting Room Facility Project: The contract has been submitted to them for execution, and we are currently awaiting its return for final signatures by the Town. However, Turn-Key reached out this past Friday with a question regarding the completion schedule. Due to ongoing issues with obtaining materials from manufacturers, they have requested an extension of up to twelve months for the project completion deadline. I am in the process of checking with the NC Office of State Budget and Management (NC OSBM) to see if such an extension is feasible. I will keep you updated as I get more information. Website Project: The new website is currently under the final phase of construction. We will have an Openforms training on February 10th to wrap up the training for creating interactive forms such as reporting issues, requesting information, reserving a park, etc. We are planning to go live in March 2025. NexGrid Electric Meter Project: Teresa has been working closely with Nexgrid and Edmunds GovTech, to implement the Echo One electric meters. The current phase is to have the replaced meters in Nexgrid send files to MCSJ in Edmunds and have it update the changed meters and information automatically from the field, taking place in updated overnight file transfers. There are currently 63 active meters in our system with more to come. Sewer Grant Project Updates: 1. 2019 Sanitary Sewer Improvements VUR-W-ARP-0017: Funding- $2,374,181 including construction, engineering and an allowance for contingency. This project rehabilitated the Town's largest wastewater pumping station, the Brickyard Pump Station. Inflow and infiltration repairs were also carried out with the project including manholes and capping of defunct services in the mobile home parks that were contributing to system flows. The project also dentified some additional repairs that are needed that are to be covered under the 2024 project. Office of the Town Administrator Town of Sharpsburg, 110 West Railroad Street, Sharpsburg, North Carolina 27878 Phone - 252) 446-9441 Fax - (252) 977-7488 Administration Department Report - PAGE 2 Status -We are working to close this project out in February 2025. The NC SWI project representative is meeting with February 7, 2025. Next Steps - Complete the project closeout checklist. 2. 2023 Airport Pump Station & WWCS Improvements SRP-W-0219: Funding- $1,204,500 including construction, engineering and an allowance for contingency. Status - The engineering report is under review. The State Revolving Fund has asked for an update to the present worth costs including the No-Action" alternative. We have previously responded that the no action alternative is non-compliance and isn't a valid option but they have confirmed this is needed. We will have that update in their hands by February 15, 2025. Next Steps - The project is expected to be bid and construction begun in Summer 2025. No additional approvals are expected to be needed as all work is in street rights of way and on the pump station property. All work can be deemed permitted as maintenance actions and not expansion. 3. 2024 SWSRF Wastewater System Improvements SRF-W-0027: Funding- $3,215,000 including construction, engineering and an allowance for contingency. The funding provides for up to $2,000,000 in debt forgiveness. This funding is for Infiltration and Inflow reduction Town-wide. Town Feedback- Town indicates that undertaking a loan now is not desirable. We asked NC Division of Water Infrastructure (Funding Source) if the project scope is amended to get the costs within the $2,000,000 of debt forgiveness, would this be acceptable. NC DWI states that this is acceptable SO long as we don't eliminate items that gained the application points. Status -We should meet in and discuss a revised reduced scope and then present this to NCDWI. Next Steps The East Group must submit an engineering report as soon as possible. Approval of the engineering report is scheduled to be on or before June 2025 and Advertising is to be by August 2026. CDBG-NR Grant: Commissioner Davis and Tracy Sullivan met with Helen Stanford and Joe Dooley from the Upper Coastal Plain Council of Governments, as well as Chris Harris from RSM Associates, to discuss the applicants for the CDBG Neighborhood Revitalization Grant. The feasibility of the applicants meeting the funding requirements was reviewed. The next step in the process involves soliciting proposals for surveyors to conduct surveys on each property. An RFP has been published in the Wilson Times and on the eVP website. Sidewalk Repair at Town Hall: Several sections of the concrete sidewalk have been identified as potential hazards due to raised edges and settled joints. Vendors were solicited for the repair of these trip hazards, and a vendor has been selected with a proposed cost of $2,205.00. The contract has been executed and we are awaiting the date for the scheduled work. 2023-2024 Audit: The 23-24 Audit was submitted prior to the deadline of 10/31/2024. There are several items of concern noted in the audit, which we addressed in our response letter. The letter was executed by each Board member and submitted to the LGC. The LGC approved the letter as an acceptable action plan to resolve the issues. Office oft the Town Administrator Town of Sharpsburg, 110 West Railroad Street, Sharpsburg, North Carolina 27878 Phone - 252) 446-9441 Fax- - (252) 977-7488 Administration Department Report - PAGE 3 Town Council Retreat Preparation: As we begin planning for this year's retreat, there are a few key points we need your input on to move forward: 1. Location: Last year, we held the retreat at Rocky Mount Mills. Was this location accommodating and suitable for our needs? Are you in favor of returning to the same venue this year, or would you prefer exploring other options? 2. Facilitation: The UCPCOG facilitated our retreat last year. Are you satisfied with their services and facilitation style? Should we continue working with UCPCOG, or are there other facilitators you'd like to consider? Once I have your feedback, I can begin checking available dates and finalize the logistics. Stormwater Project/Grant Seeking update: Creekside Drive Culvert and Channel Improvements: The work on Creekside involves two major culverts, one at Holly Drive and one at Oak Forest Drive. The appropriate pipe size is double 60-inch culverts as the drainage area is more than 500 acres. It's considered a blue line stream and therefore permitting for stream impacts is needed to carry out improvements to the culverts and the drainage channel that serves them. At the time of the study, we estimated a cost of around $518,000 to improve this area including the channel, the double culverts, miscellaneous inlets at the intersections, and pavement replacements. This estimate is older now and should be reviewed with a contractor to see ifit should be increased. The improvements have not yet been designed to create bidding documents since design is not yet funded. The project will require the following permits: US Army Corps Nationwide Permit 13 - This is a General Permit and is not difficult to obtain approval once you get it under review. NCDEQ 401 Water Quality Certification = Typically issued by the state when the US Army Corps issues the Nationwide 13. Buffer Authorization- Typically issued by the state when the US Army Corps issues the Nationwide 13. Erosion Control = may be less than the 1 acre threshold for a plan approval requirement. These permits I think have a good chance of approval but they require somewhere around 90 days to obtain. Based on the conversation previously we agreed on the following actions: Reach out to the NC Dept of Public Safety as discussed in the drainage report. When we talked with them, they had the NC Office of Recovery and Resiliency (NCORR) call us. We discussed the project but they told us the storm giving rise to the funding is from a few years ago and this funding source is expiring. We need to think about alternate sources for funding. Office of the Town Administrator Town of Sharpsburg, 110 West Railroad Street, Sharpsburg, North Carolina 27878 Phone - 252) 446-9441 Fax - (252) 977-7488 Administration Department Report - PAGE 4 Reach out to CONTECH concerning their material costs for a double 60-inch pipe arch culvert or equivalent. We didn't do this yet pending identifying a potential source of funding. Contact the regulatory agencies just to discuss the permitting - We have held off on this pending an available funding source. These details can be worked out in design. Town-Performed Work - I understand that you Jeff are getting some costs together to address the small drainage at the Holly and Oak Forest intersections and lower the water line at Holly as that doesn't require permitting and is within the limits of what you can do with your equipment. Proposal for Design - We have held off on this knowing that we don't have a funding source settled for this project. Upcoming Meetings or Events: Technical Coordinating Committee: Tracy will be virtually attending the Rocky Mount MPO TCC meeting on February 3, 2025 at 3:00pm. Parks and Recreation Committee Meeting: On February 17, 2024 at 6:30pm, the Parks and Recreation Committee will meet to discuss the upcoming Easter event. The Easter event is scheduled for April 12th, 2 rain date April 26th. Town Board Meeting: The next Town Board meeting will be on March 4, 2025. The deadline for agenda items is February 27, 2025. If you have items to be included on the agenda, please send them to me by the deadline date. Should you have any questions, comments or concerns, please do not hesitate to contact me. Tracy H Sullivan CMC, NCCMC Office of the Town Administrator Town of Sharpsburg, 110 West Railroad Street, Sharpsburg, North Carolina 27878 Phone - 252) 446-9441 Fax - (252) 977-7488 Town of Sharpsburg 110 West Railroad Street Sharpsburg, North Carolina 27878 Ph 252.446.9441 Fax 252.977.7488 CEOMAIDNS wwwaharpsburgne.com TO: The Town of Sharpsburg Board of Commissioners FROM: Marge Wiecek - Finance Officer DATE: February 4, 2025 SUBJECT: Financial Report We are pleased to provide the attached analysis and financial summary report for February 2025 for the following funds: 10 General Fund 20 Powell Bill 30 Electric Fund 31 Water and Sewer Fund The information provided is un-audited and therefore subject to change. The Utility and Liquor Sales and Use Tax was submitted and paid for period ending 12/31/2024 and the total due was $16,764.93. Gross Receipts or Sales were billed at $239,498.97 for the month of December. A copy of the Statement of Revenues and Expenses are attached for your review, that goes along with the attached analysis. Included in the finance report are Budget Amendment that needs approval from the board. Ifyou should have any questions regarding this report, please feel free to contact me. mwiecek@sharpsburgnc.com 2/4/2025 Town of Sharpsburg FINANCE February 2025 General Fund Revenue Budget $ 2,496,249 Year To Date $ 1,147,450 46% 2 . Year ToD Date Budget 1 $- $1,000,000 $2,000,000 $3,000,000 Expenditures Budget YTD $ 231,920 Governing Body 111,867 48% 233,528 Senior Center 74,767 32% 238,863 Administrative 105,171 44% 1,217,408 Police 648,483 53% 54,500 Parks and Recreation 32,417 59% 520,030 Streets/Sanitation 232,950 45% 2,496,249 1,205,655 48% 111,867 74,767 232,950 "Governing Body 32,417 Senior Center 105,171 A Administrative "Police "Parks and Recreation #Streets/Sanitation 648,483 YTD Revenues Over (Under) Expenditures (58,204.59) 2/4/2025 Town of Sharpsburg FINANCE February 2025 Powell Bill Revenue Budget $ 117,373 Year To Date $ 66,125 56% 2 Year To Date "Budget 1 $- $50,000 $100,000 $150,000 Expenditures Budget YTD $ 75,000 Resurfacing Program 0% 2,300 Moore St RR Crossing 2,298 100% 5,000 Other Street Repairs 0% 20,900 Street Sweeping Contract 20,867 100% Capital Lease F150 0% 14,173 Capital Lease Dump Truck 0% Capital Lease 0% 117,373 23,165 20% T 2,298 "Resurfacing Program "Moore StF RRC Crossing a Other Street Repairs "Street Sweeping Contract "CapitalLease F150 "CapitalLease Dump Truck 20,867 CapitalLease YTD Revenues Over (Under) Expenditures 42,960.01 2/4/2025 Town of Sharpsburg FINANCE February 2025 Electric Fund Revenue Budget 3,408,228 Year To Date 1,763,809 52% 2 Year Tol Date mBudget 1 1,000,000 2,000,000 3,000,000 4,000,000 Expenditures Budget YTD $ 876,013 Salaries & Employee Benefits 377,490 43% 75,000 Supplies 48,100 64% 1,334,596 Power Purchases 675,157 51% 1,108,489 Other Operating Expenses 472,901 43% 14,130 Debt Service 0% 3,408,228 1,573,648 46% "Salaries &E Employee Benefits 472,901 377,490 "Supplies 48,100 Power Purchases Other Operating Expenses Debt Service 675,157 YTD Revenues Over (Under) Expenditures 190,161.58 2/4/2025 Town of Sharpsburg FINANCE February 2025 Water & Sewer Fund Revenue Budget 2,459,837 Year To Date 1,152,377 47% 2 Yearl To Date "Budget 1 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 Expenditures Budget YTD $ 608,522 Salaries & Employee Benefits 278,819 46% 50,000 Supplies and Materials 22,403 45% 780,000 Purchased Water/Serviced Sewer 572,907 73% 839,676 Other Operating Expenses 232,003 28% 181,639 Debt Service 16,699 9% 2,459,837 1,122,832 46% 16,699 Salaries & Employee Benefits 232,003 278,819 as Supplies and Materials 22,403 Purchased Water/Serviced: Sewer mOther Operating Expenses 572,907 Debt Service YTD Revenues Over (Under) Expenditures 29,544.57 PROTECTING QUALITY OFLIFE Alliance Code Monthly Report Updated Enforcement LLC Town of Sharpsburg January 29, 2025 ADDRESS VIOLATION STATUS 612 Taylor Dr JP OPEN 155 MLK Cir MH/IP OPEN 711 Queen St JP OPEN 403 MLK Cir MH ON HOLD 3531 N Hathaway Blvd MH OPEN 3521 N Hathaway Blvd MH OPEN 148 Lincoln St MH OPEN 138 Lincoln St MH OPEN 704 Queen St JP OPEN 4000 S Hathaway Blvd MH ON HOLD 505 Bachelor Rd OL OPEN 707-A Batchelor Rd OL/IV OPEN 508 MLK Cir JP OPEN 4322 S Hathaway Blvd OL/IV OPEN 3621 N Hathaway Blvd CM/JP OPEN 3500 N Hathaway Blvd MH/OL OPEN 304 W Farmer St OL OPEN 4013 S Hathaway Blvd JV OPEN PID 374719615877 E Farmer St OL/IV OPEN 118 E Farmer St JV OPEN 541 Greenleaf St JP/OL OPEN 106 Armstrong Dr MH/OL OPEN 112 Kentucky Ave OL OPEN 3821 S Hathaway Blvd JP OPEN 4320 N Hathaway Blvd JV/IP OPEN 3550 S Wesleyan Blvd JV/IP OPEN 800 Dale Dr JV OPEN 706 Dale Dr JV OPEN 402 Hilltop Dr JV ABATED 510 Hilltop Dr JV OPEN 501 Hilltop Dr JV OPEN 445 Hilltop Dr JV OPEN 435 Hilltop Dr JV OPEN 125 Lincoln St JV OPEN 129 Lincoln St JV OPEN 137 Lincoln St MH/IV OPEN 0 03 E PROTECTING QUALITY OFLIFE Alliance Code Monthly Report Updated Enforcement LLC Town of Sharpsburg January 29, 2025 149 Lincoln St JP OPEN 600 Martin Luther King Ir Cir JV OPEN 140 Martin Luther King Ir Cir JV/IP OPEN 125 Martin Luther King Jr Cir JV OPEN 110 Armstrong Dr JP OPEN 118 Armstrong Dr JP OPEN PID 3746694967 Dawes Dr V OPEN 109 Dawes Dr JV/IP OPEN 104 Dawes Dr JV OPEN 414 Kasey Cir MH OPEN 125 Armstrong Dr JV OPEN 605 Martin Luther King Cir MH/IP OPEN 4232S US 301 JV/IP OPEN 303 Jack Bailey Way MH/P OPEN 412 Jack Bailey Way JP OPEN 424 Jack Bailey Way OL/IP OPEN 429 Jack Bailey Way OL/IP OPEN 421 Jack Bailey Way MH OPEN 417 Jack Bailey Way MH/OL OPEN 413 Jack Bailey Way OL/IP OPEN 300 Jack Bailey Way MH/IV/OL OPEN 4335 SUS 301 MH/IP/OL OPEN 204 Jones Ct MH OPEN 209 Jones Ct JP OPEN 205 Jones Ct MH/IP OPEN 120 Pine Park Ct JP OPEN PROTECTING QUALITY OFLIFE Alliance Code Monthly Report Updated Enforcement LLC Town of Sharpsburg January 29, 2025 Monthly Highlights During the month of January, we continued to focus on previously opened Cases, addressing Minimum Housing, Junk Piles, Junked/Nuisance Vehicles and Overgrown lots. Additionally, we opened 14 new Cases and after contacting property owners, we successfully ABATED and CLOSED a Nuisance/lunked Vehicle Case. 402 Hilltop Dr - Case was opened in reference to a Nuisance vehicle located on the property. After contacting the owner, the disabled vehicle was removed. Case is Abated and Closed. 704 Oueen St - Case was opened in reference to Junk Pile Violation on the property. Hearing set for 02/11/25 @11:00am 707 A Batchelor Rd - Case was opened for Nuisance/lunked Vehicle Violations. Hearing set for 02/11/25 @11:30am 612 Taylor St - Case was opened in reference to an abundance of indoor appliances in the yard. Hearing set for 02/11/25 @12:00pm 508 MLK Cir - Case was opened for mechanical equipment and indoor appliances stored in the yard. Hearing set for 02/11/25 @12:30pm 4322S1 Hathaway Blvd - Case was opened for multiple Nuisance/lunked Vehicles stored on the property and overgrown lot. Hearing set for 02/11/25 @1:00pm 3621 N Hathaway Blvd - Commercial property with a dilapidated structure. Hearing set for 02/11/25 @1:30pm 3500 N Hathaway Blvd - Case was opened in reference to a dilapidated commercial structure located on the lot. Hearing set for 02/11/25 @2:00pm ACE PROTECTING QUALITY OFL LIFE Alliance Code Monthly Report Updated Enforcement LLC Town of Sharpsburg January 29, 2025 Monthly Highlights, continued 4013SHathaway Blvd - Case was opened in reference to Nuisance/lunked vehicles stored on a commercial property that appears to no longer be in operation. Hearing set for 02/11/25 @2:30pm PID 374719615877 E Farmer St - Case was opened in reference to multiple Nuisance/lunked Vehicles stored on the property. Hearing set for 02/11/25 @3:00pm 118) EI Farmer St- Commercial property with Nuisance/unked vehicles stored on the property. Hearing set for 02/11/25 @3:30pm 106 Armstrong Dr - Case was opened in reference to a eteriorate/dlapidated Minimum Housing Violation. Hearing set for 02/11/25 @4:00pm PROTECTING QUALITY OFLIFE Alliance Code Monthly Report Updated Enforcement LLC Town of Sharpsburg January 29, 2025 Violations by the Numbers COMMERCIAL MAINTINANCE ZONING VIOLATION OVERGROWN LOT 15 JUNK VEHICLE 26 JUNK PILE 25 MINIMUM HOUSING 19 5 10 15 20 25 30 Case Status To Date OPEN, NEW. 10% UNFOUNDED OPEN, IN PROGRESS ON HOLD 1% 1% 33% Total - 138 Open In Progress - 45 Open New - 14 Abated-: 76 On Hold - 2 ABATED, 55% Unfounded - 1 =OPEN, IN PROGRESS ABATED BOPEN,NEW a ONI HOLD - UNFOUNDED Public Services Monthly Report January 2025 Electric: We completed a reconducting project at Hunts, where all copper wiring was removed and replaced with new aluminum wire. A line extension is in progress on B Street to service three additional homes. The underground transformer at Weavers Mobile Home Park has been replaced. We installed 65 new electric meters, which can now be read and remotely cut offby the office. Water & Sewer: Several small leaks around town have been repaired. We are working on clean outs and replacing old water meters. Efforts continue to clean up the Sprint lot. Streets & Sanitation: Potholes are being patched on warmer days, and debris pickup is being managed. I am planning to begin patching the larger potholes once asphalt plants resume operations. Lift Stations: All lift stations are currently operational with no issues.