Welcome To WADESBORO Establisheb Jn 1783 2025-2026 ANNUAL OPERATING ADOPTED BUDGET TOWN OF WADSBORO, NORTH CAROLINA 206 E. Wade St. Wadesboro, NC 28170 wwwwadesboronc.gor O ROWN OPPORTUN AY < ESTABLISHED.-1783 EU - - NORTH CAROLINA ADESBON Table of Contents Introduction 1 Historical Perspective. 1 Town Profile 2 Town Administration 3 Town Council and Boards and Committees 4 Organization Chart 6 Government Funds 7 Budget Process & Financial Policies 10 Budget Calendar : 12 General Fund Major Revenue Sources. 13 Budget Message 14 Budget Ordinance 18 Proposed Town Fees.. .21 Proposed Fire Inspection & Permit Fees.. .25 Major Expenditures by Department. .29 General Fund.. 30 Revenues and Expenditures Budget Summary .30 Personnel Allocations Budget Summary. .31 Revenue. .32 Expenditures by Department Administration - Mission and Programs. .34 Administration - Performance Measures. .35 Administration - Budget. 36 Police - Mission and Programs (ON-HOLD) 34 Police - Performance Measures. 35 Police - Budget. 36 Fire - Mission and Programs.. 34 Fire - Performance Measures. .35 Fire - Budget.. .36 Table of Contents (cont.) Public Works - Mission and Programs.. 42 Public Works- Performance Measures. 43 Public Works - Budget.. 44 Streets. 45 Powell Bill.. 45 Sanitation. 46 Parks and Recreation. 47 Water/Sewer. - Performance Measures. .48 Water/Sewer Summary - 49 Water/Sewer Personnel Allocations 50 Water/Sewer Budgeted Revenues. 51 Water Budgeted Expenditures. 52 Sewer Budgeted Expenditures. .53 Glossary 54 Town of Wadesboro 2025-256 Adopted Budget Introduction AI Historical Perspective on Wadesboro's Economic Evolution Wadesboro, North Carolina, isn't just a town with a storied past-it's a case study in how communities adapt to changing economic tides. Founded in 1783 by Capt. Patrick Boggan and Col. Thomas Wade, Wadesboro originally grew along the Pee Dee River before relocating to a more central spot to serve as Anson County's seat. That early decision laid the groundwork for a community built on strategic investment and long-term planning. Patrick Boggan's purchase of seventy acres became the financial foundation of the town's infrastructure. Streets were mapped out and named after Revolutionary War heroes such as George Washington and Nathaniel Greene, with the settlement eventually known as Wadesboro. This original grid now forms the core of the town's business district-an early example of land use planning with economic purpose. Historical landmarks like the Boggan-Hammond House, built as ai family investment and now a museum, underscore the town's commitment to preserving assets over time. This kind of long-term thinking is echoed in Wadesboro's economic decisions throughout the centuries. - - In the late 1700s, Wadesboro capitalized on its location, becoming a favored stop for stagecoach travel. Taverns like Buck's Tavern brought in revenue and even hosted a young Andrew Jackson in 1787. As with any town, the judicial and civic sectors played major roles in Wadesboro's development. Though the town suffered setbacks-like the 1868 courthouse fire that erased many records-it continued to rebuild, demonstrating both fiscal resilience and community resolve. The current courthouse, built in 1912, still stands as a testament to that perseverance. By the late 19th century, Wadesboro had grown into a regional economic hub. Businesses such as H.W. Little & Co., founded in 1894 and still operating today, anchored local commerce. Cotton drove much of the economy, with prices tracked daily via Western Union-an early example of leveraging technology for market insight. The 20th century brought a textile boom that created jobs, increased municipal revenue, and sustained a vibrant downtown economy. The Ansonia Theatre, local restaurants, and retail shops made Wadesboro a bustling community. But as globalization reshaped industry in the 1990s, Wadesboro faced the financial fallout common to many textile towns. The closure of Wade Mill Manufacturing Company in 2020 marked a significant loss in utility revenue and community employment, challenging the town to rethink its fiscal strategy. Yet Wadesboro endures, with its economic history reflected in the enduring structures and businesses that remain. The town continues to serve as Anson County's hub, seeking innovative ways to balance heritage preservation with forward-looking financial planning. 1/Page Town of Wadesboro 2025-256 Adopted Budget Town Profile Wadesboro is the largest city and the county seat in Anson County, North Carolina Wadesboro 0SOcTOnPN4 Cor) Population in 2022: 4,966 (97% urban, 3% rural). t Anson County N Population change since 2000: +39.8% Stanly lovts aton Bound RR County Males: 2,424 (48.8%) Females: 2,542 (51.2%) Montgomery County Median resident age: 38.4 years Burnsvle North Carolina median age: 39.2 years Ansonvile Est. median household income in 2022: $32,649 52 NC: $67,481 44 6 - a Pniston County Union Polkton Estimated per capita income in 2022: $20,460 CKKRR: Fanu Bevet Le Richmond 74 County Peachland Estimated median house or condo value in 2022: Wadesboro 74 Pee Deel Wadesboro $114,796 Liesvile NC: $280,600 CSE N 52 Median gross rent in 2022: $924. Lowryse Morven March 2022 cost of living index: 439 Wadesboro: 86.4 U.S. average is 100 McFarian a SouthCarolina Source: tps/wwwch/-dalacomlclyMadesbore: North-Carolina.htm! County Seat 2IPage Town of Wadesboro 2025-256 Adopted Budget Town Administration Town Council Fred Davis Mayor Garrett Snuggs Mayor Pro-Tem Jo. Ann Bennett Town Council Member Ida Cason Town Council Member Chipper Long Town Council Member Lawrence Parsons Town Council Member Administrative Staff Wiley L. Ross Jr. Town Manager Debbie Cox Town Clerk/HR Manager Hugh James Public Works Director Thedis Spencer Interim Police Chief Scott Martin Fire Chief David Hanna Assistant Fire Chief Maureen Mason Finance Officer Ashley Little Accounting/Office Supervisor 3IPage Town of Wadesboro 2025-256 Adopted Budget Town Council The Town of Wadesboro operates under the leadership of a Town Council, which consists of a Mayor and five Councilmembers. Per the Town's Charter, Council elections are held biennially in November, are non-partisan, and serve staggered four-year terms. The mayor is elected for a four-year term, coinciding with the Town Council elections. All municipal elections are administered by the Anson County Board of Elections in accordance with North Carolina state law. No primary elections are conducted. The Town Council serves as the legislative and policy-making body of the Town. It holds the responsibility of establishing strategic direction and overseeing the implementation of goals through the work of Town staff. One of the Council's key responsibilities is the adoption of the Town's annual operating budget. In accordance with North Carolina law, this budget is required to be balanced. The annual operating budget sets the financial framework for the Town's operations, including the establishment of the ad valorem tax rate on real property, utility rates such as wastewater charges, and other applicable municipal fees. It authorizes expenditures across various capital and operational initiatives. These include infrastructure improvements, facility construction and maintenance, public safety services such as police and fire, recreational programming, and utility services including wastewater collection and treatment. Through the adoption of the budget and local ordinances, the Town Council ensures that the financial and operational activities of the Town support the safety, well-being, and quality of life for Wadesboro's residents and visitors. Boards and Committees Advisory committees and boards offer citizens the opportunity to be involved in the City's decision-making processes, by directly advising the City Council. Currently we are in the planning phase of developing the following committees. Code Enforcement The Code Enforcement Committee is responsible for upholding community standards by ensuring compliance with local codes, ordinances, and regulations. This includes monitoring residential and commercial properties to ensure they meet safety, zoning, building, and property maintenance standards. Key functions of the committee include: Investigating complaints related to code violations. Conducting routine inspections of properties. Issuing warnings or citations for non-compliance. Working with property owners to achieve voluntary compliance. Coordinating with municipal departments (e.g., planning, zoning, public works) for enforcement actions. Recommending updates or revisions to local codes as needed. The committee plays a vital role in preserving property values, ensuring public safety, and maintaining the overall aesthetic and quality of life in the community. Parks & Recreation The Parks and Recreation Committee is responsible for overseeing the planning, development, and maintenance of public parks, recreational facilities, and community programs. This includes making recommendations on facility improvements, park maintenance schedules, and recreational programming that serves residents of all ages. The committee works to ensure that public spaces are safe, accessible, and well-maintained, while also promoting community engagement and healthy lifestyles through events, sports leagues, and other recreational opportunities. Additionally, the committee may assist in prioritizing capital projects and advising on the allocation of budget resources to meet the community's parks and recreation needs effectively. 4IPage Town of Wadesboro 2025-256 Adopted Budget Finance Committee The finance committee is responsible for overseeing the financial health and sustainability of the organization. This includes reviewing, monitoring, and guiding the development of the annual budget, ensuring that financial practices align with the organization's goals and policies. The committee works closely with staff or financial officers to analyze financial reports, assess revenue and expenditure trends, and make recommendations to the board regarding fiscal planning and resource allocation. Additionally, the finance committee ensures transparency and accountability by helping to establish sound financial policies and internal controls. Community and Economic Development The Community and Economic Development Committee is responsible for overseeing initiatives that promote the growth, vitality, and well-being of the local community and economy. This includes guiding policies and funding decisions that support housing, business development, infrastructure improvements, workforce development, and neighborhood revitalization. The committee works to attract and retain businesses, enhance quality of life, support job creation, and ensure equitable development that benefits all residents. It also collaborates with local stakeholders, developers, and government agencies to implement strategic plans that foster sustainable and inclusive economic growth. Human Resources The Human Resources Committee is responsible for overseeing matters related to the organization's personnel and staffing. This includes reviewing and recommending policies concerning recruitment, compensation, benefits, performance evaluation, employee development, and workplace culture. The committee also ensures compliance with relevant labor laws and employment standards. As part of the budget process, the HR Committee may assess staffing needs, salary structures, training programs, and other HR-related expenditures to ensure alignment with the organization's strategic goals and financial capacity. Public Safety The Public Safety Committee is responsible for overseeing matters related to the protection and wel-being of the community. This includes reviewing and recommending policies, programs, and funding related to law enforcement, fire protection, emergency medical services, disaster preparedness, and public health and safety initiatives. The committee evaluates budget requests from public safety departments, monitors performance metrics, and ensures that resources are allocated effectively to maintain and enhance community safety. Their work helps guide strategic decisions to improve response times, reduce crime, and support preventative safety efforts throughout the) jurisdiction. 5IPage Town of Wadesboro 2025-256 Adopted Budget Organization Chart Town of Wadesboro Citizens Mayor/Council Town Manager Wiley L. Ross Jr. TOWN CLERK/HR MGR FINANCE OFFICER POLICE CHIEF (Interim) FIRE CHIEF PUBLIC WORK Debbie Cox Maureen Mason Thedis Spencer. Police Records Clerk Scott Martin DIRECTOR Nikolas Griffin Office/Accounting Assistant Fire Chief Street Department Supervisor Lieutenant(1) DavidH Hanna Staff(4) Accounts Payable Sergeant( (4) FITF Firefighters (5) Sanitation Department Specialist Sergeant! Detective(1) Staff (4) Customer Service Water Department Specialistll Police Officers(11). PITF Firefighters (2) Staff(4) (Water/Sewer) Customers Service Sewer Department Specialistil Police Offier (BLET)(1) Volunteer Firefighters (36) - Staff(2) (Water/Sewer) Garage Department Staff(1) Parks andF Recreaton Staff(1) 6/Page Town of Wadesboro 2025-256 Adopted Budget Governmental Funds Fund Structure The Town of Wadesboro utilizes two primary categories of funds to ensure accurate financial reporting and compliance with state and local regulations: Governmental Funds and Proprietary Funds. Governmental Funds Governmental funds are used to account for the core services provided by the Town and to track the use of financial resources dedicated to specific public functions. The following are the fund types used by the Town: General Fund The General Fund serves as the primary operating fund for the Town. It accounts for all financial resources not specifically allocated to another fund. Major revenue sources include ad valorem (property) taxes, intergovernmental grants, and various taxes and licenses. Key expenditures support services such as public safety, public works, recreation, and general government operations. Powell Bill Fund The Powell Bill Fund is designated for the construction, maintenance, and repair of public streets, sidewalks, bridges, and related infrastructure within the Town's corporate limits. This fund is supported by state-allocated revenues from motor fuel taxes, as established under North Carolina General Statute $136- 41.1. The state distributes a portion of these revenues- -derived from the motor fuels tax and the Highway Trust Fund-to eligible municipalities based on a specific allocation formula. Proprietary Funds Proprietary funds are used to account for business-like activities that provide goods or services to the public for a fee. These funds operate similarly to private sector enterprises. Enterprise Fund - Wastewater The Enterprise Fund is used to account for the Town's wastewater operations. These activities are financed and managed in a way that aims to recover operational costs, including depreciation, primarily through user fees. The fund is also used to support financial planning, performance evaluation, and long-term capital maintenance. Capital Project Funds - Special Project Funds Special Project Funds are used to account for financial resources that are restricted, committed, or assigned to specific purposes--typicaly outside of the Town's general operating budget. These funds are primarily used to manage and track the financial activities of unique or one-time initiatives, often involving significant planning, coordination, and external funding. In the Town of Wadesboro, most Special Project Funds are designated for capital projects, such as infrastructure improvements, building renovations, or major equipment purchases. These projects tend to be large in scale and span multiple fiscal years. Funding Sources Special Project Funds are typically supported by grants, donations, and other external contributions. These may include: Federal or State Grants for specific programs or infrastructure development Private Donations or contributions from community organizations or foundations Intergovernmental Revenues from partnerships or shared services agreements Because these funds are tied to specific funding sources and project purposes, they are subject to unique reporting requirements and oversight, ensuring transparency and accountability in how the money is used. 7IPage Town of Wadesboro 2025-256 Adopted Budget Town of Wadesboro Budget Process Overview The Town of Wadesboro's annual budget is developed and adopted in compliance with North Carolina General Statutes. A yearly budget is created for the General and Enterprise Funds, while Capital Project Funds and Proprietary Capital Improvements are governed by project ordinances. Budgets follow the modified accrual basis of accounting. The Town maintains budgetary control at the department level. The Finance Officer, with Town Council approval, may transfer funds between functional areas within a fund. Amendments to the original budget can be made as needed during the fiscal year. Budget Procedures The budget is the Town's primary policy and financial planning document, outlining service goals and resource allocations. It provides transparency for citizens and sets priorities while minimizing tax burdens. The Town follows the Local Government and Fiscal Control Act, requiring a legally adopted, balanced budget ordinance before the fiscal year begins. The proposed budget is available for public inspection and subject to public hearings. Budget Development Process 1. Data Collection & Analysis The Finance Department reviews historical data to assess department performance and forecast future financial needs. 2. Departmental Budget Preparation In January, departments receive budget instructions. Directors meet with the Town Manager and Finance Officer to review and justify requests for operations, personnel, capital projects, and travel. Revenue estimates are based on past trends, current economic conditions, and input from the NC League of Municipalities. Public input helps shape service priorities. 3. Preliminary Budget Consolidation The Finance Officer compiles departmental requests with revenue projections to draft a balanced budget. This draft, along with a proposed tax rate, is presented to the Town Council during the Annual Budget Retreat. Capital requests are reviewed and evaluated. 4. Service Priorities & Objectives The proposed budget is aligned with the Town's strategic goals and service priorities. 5. Budget Refinement & Council Review At finalized proposed budget is submitted to the Town Council for consideration. Discussions are held during budget workshops. The budget is also made available online and in print for public review. Public hearings occur during Council meetings in May and June. 6. Budget Adoption After thorough review by staff and the Town Council, the budget is formally adopted. This ordinance authorizes expenditures for the new fiscal year. The budget is structured by fund, function, and department, and must be adopted by July 1, in accordance with Chapter 159 of the NC General Statutes. Public Involvement The Town promotes transparency and citizen engagement in the budget process: January: Budget planning kickoff announced at a Council meeting, including the budget calendar. May: Budget is submitted to Council and placed in paper notifying citizens of June final public hearing. In addition, budget is placed on web-site and made available at Town Hall. June: Citizens may make comments at final public hearing is conducted prior to budget adoption. Capital Improvements Plan (CIP) Wadesboro does not currently maintain a five-year Capital Improvements Plan. However, urgent capital needs are incorporated into the annual budget. 8IPage Town of Wadesboro 2025-256 Adopted Budget Town of Wadesboro Budget Process (cont.) Budget Transfers & Amendments Although the budget is adopted on July 1, adjustments may be needed throughout the year: Budget Transfers: Reallocation of funds within a department is allowed without limitation. Additionally transfers between departments is allowed but the Town Council is to be notified at its next regular meeting. requires Town Council approval. Budget Amendments: Any changes affecting a department's overall revenue or expenditures must be approved by the Town Council. All transfers and amendments must maintain a balanced budget and avoid creating additional tax burdens for residents. 9/Page Town of Wadesboro 2025-256 Adopted Budget Financial Policies The Town of Wadesboro is dedicated to upholding sound, sustainable financial practices that promote ong-term fiscal stability and support the overall well-being of our community. As part of our ongoing commitment to responsible governance, the Town is currently reviewing and updating its financial policies to ensure they reflect best practices in transparency, accountability, and fiscal prudence. By managing public resources thoughtfully and strategically, we strive to meet the evolving needs of our residents while maintaining strong financial stewardship. The following outlines the current financial operations and practices under the administration of the Town of Wadesboro. A core component of our fiscal strategy is long-term financial planning and oudgeting. The Town emphasizes the importance of establishing a stable financial framework that addresses both immediate operational obligations and long-term financial commitments. Realistic revenue forecasting and controlled expenditure planning are key practices used to prevent the imposition of excessive financial burdens. To protect the Town's financial position during economic downturns or unexpected events, we place a strong emphasis on building and maintaining adequate reserves. By consistently following established reserve policies, we are better equipped to preserve essential services and reduce exposure to fiscal risks. Economic development remains a priority for the Town of Wadesboro. We actively pursue sustainable growth by fostering an environment that attracts private investment and supports public-private partnerships. By exploring innovative revenue sources and supporting responsible development practices, the Town endeavors to enhance long- term financial resilience. Transparency and accountability serve as guiding principles across all financial operations. The Town is dedicated to communicating budgetary decisions and financial performance clearly and accessibly. We support community engagement and open dialogue to build public trust and ensure our financial priorities reflect the values of our residents. Recognizing the impact of financial decisions on the community's well-being, the Town is committed to striking a balance between fiscal responsibility and the delivery of essential services and infrastructure that contribute to residents' quality of life. Operating Budget Policies In accordance with North Carolina General Statute Article 159-11, the Town of Wadesboro adopts a balanced annual budget that outlines a comprehensive operational plan and work program for the fiscal year. Budgetary controls are maintained to ensure compliance with the adopted budget, and monthly financial statements are prepared to support the Town Council, Town Manager, and department heads in monitoring revenues, expenditures, and budget performance. Annually, the Town compiles comprehensive financial data that includes user rates, capital improvement planning, and long-term financial forecasting. These reports serve as critical tools for strategic planning and fiscal oversight. An independent accounting firm is retained to perform an annual financial and compliance audit in accordance with generally accepted accounting principles and Governmental Accounting, Auditing, and Financial Reporting (GAAFR) standards. As part of the budget development process, the Finance Department and Town Manager conduct revenue estimates objectively and conservatively. Efforts are made to secure alternative revenue sources to offset reductions in local funding. User fees and charges are reviewed annually to ensure alignment with the costs of service delivery. The Wastewater Enterprise Fund operates under the full utility concept, ensuring that revenue contributions are proportionate to service levels received. This structure supports the fund's self-sufficiency and permits compensation to the General Fund for administrative and general services rendered. Investment Policy The Town of Wadesboro manages its investment program with the objectives of safety, liquidity, and yield. The Town actively monitors cash flow across all funds to ensure that idle cash is invested in accordance with state statutes and sound investment practices. Investment decisions prioritize the security of principal, sufficient liquidity to meet daily cashr requirements, and competitive market returns within the constraints of legal and fiscal policies. Investments are limited to high-quality instruments that comply with the North Carolina Budget and Fiscal Control Act. The Town's investment practices are administered by the Town Manager in coordination with the Finance Officer. 10IPage Town of Wadesboro 2025-256 Adopted Budget Financial Policies (cont.) These officials continuously monitor the investment portfolio, assess market conditions, and make adjustments as necessary to optimize performance and minimize risk. Each month, the Finance Officer prepares an investment report for review by the Town Council and Town Manager. This report supports the Town's financial objectives, which include preserving financial strength, maintaining favorable credit ratings, increasing investor confidence, protecting against fiscal emergencies, and ensuring that adopted Council policies are implemented effectively. The Town's cash management and investment operations are conducted in compliance with all federal and state regulations, particularly G.S. 159-30 of the North Carolina General Statutes. Employees involved in the investment process are required to avoid conflicts of interest and disclose any personal or financial interests that may influence their decision-making. Internal controls are maintained to protect Town assets from loss, theft, or misuse, and to ensure accountability in financial operations. Basis of Budgeting A balanced budget in the Town of Wadesboro is defined as one in which estimated net revenues and appropriated fund balances equal total appropriations. The Town utilizes a fund accounting system that organizes accounts by fiscal entity, with each fund maintaining its own set of assets, liabilities, revenues, and expenditures. This structure ensures that resources are used as intended and supports compliance with financial and legal requirements. Basis of Accounting The Town follows the modified accrual basis of accounting as required by North Carolina General Statutes. This basis is applied consistently across all funds and throughout the fiscal year. Revenues are recognized when they are both measurable and available to finance current period liabilities. Availability is defined as collection within ninety days of the fiscal year end. Expenditures are recorded when liabilities are incurred, except for certain items such as debt service, compensated absences, and legal claims, which are recognized upon payment due. Budget Transfers and Amendments The adopted budget becomes effective on July 1 and may be amended throughout the fiscal year in accordance with G.S. 159-15. Amendments are submitted to the Town Council for approval. Once approved, the Town Manager is authorized to transfer funds within the same fund as needed to support operational adjustments. All amendments must maintain a balanced budget structure. Beginning July 1, 2025, the Town will maintain encumbrance accounts that record purchase orders, contracts, and other commitments to reserve budgeted funds. These encumbrances are treated as budgetary accounts and play a key role in expenditure planning and control. Fund Balance In accordance with the Local Government Budget and Fiscal Control Act, the amount of appropriated fund balance must not exceed the total of cash and investments, minus liabilities, encumbrances, and deferred revenues at the end of the prior fiscal year. Maintaining adequate levels of fund balance is essential for mitigating current and future risks-such as revenue shortfalls and unforeseen expenditures--and for ensuring the stability of tax rates. Fund balance discussions typically focus on a government's General Fund. There are five classifications of fund balance, listed from most to least restrictive: non-spendable, restricted, committed, assigned, and unassigned. The combined total of the committed, assigned, and unassigned categories--where constraints, if any, are imposed by the governing body itself-is referred to as the unrestricted fund balance. Definitions for each fund balance type can be found in the Glossary at the end of this document. While the Town does not currently have a formal minimum fund balance policy, it adheres to the guidance provided by the North Carolina State Treasurer. As noted earlier, the Town is in the process of developing comprehensive financial policies during the current fiscal year. This includes the creation of a robust Fund Balance Policy aimed at maintaining an adequate unrestricted General Fund balance. The goal is to support the Town's ability to respond to emergencies, sustain consistent cash flow, avoid short-term borrowing, generate investment income, and preserve its bond rating. 11Page Town of Wadesboro 2025-256 Adopted Budget Budget Calendar FISCAL Year 2025-26 Budget Development Calendar Revised Date Event Town Manager transmits budget kick-off memorandum to Town Council and December 2, 2024 Department Directors. Included is notification to the public of Budget Retreat in January. December 3, 2024 Town Manager transmits budget packets to Department Directors. December 17, 2024 Budget Training session for Department Directors. January 6, 2025 Public reminded of the date of annual budget retreat. January 9, 2025 Final Budget Training session for Department Directors. Town Manager and Finance Officer meet with Department Directors to review Budget January 13, 2025 Requests. January 29, 2025 Finance Officer completes compiling proposed budget (1st draft). January 30, 2025 Town Manager and Finance Officer meet to review proposed budget. February 1, 2025 Town Council participates in the annual budget retreat to set goals and funding priorities. Finance Officer begins to amend proposed budget based on Council's direction February 1, 2025 following the annual budget retreat. February 10, 2025 Town Council receives copy of the proposed budget (1st draft). February 10, 2025 Budget Workshop 2025 Finance Officer amends proposed budget changes based on Council's direction February following the February Budget Workshop. March 3, 2025 Town Manager presents revised budget (2nd draft) during March Council Meeting. March 3, 2025 Fee Schedule submitted to Town Council for consideration. March 24, 2025 Budget Workshop March 2025 Finance Officer amends proposed budget changes based on Council's direction following the March's Council Meeting and March Budget Workshop. April 7, 2025 Town Council schedules public hearing for May and June council meetings. April 24, 2025 Proposed Budget submitted to Council and Citizens May 5, 2025 Town Manager presents recommended budget for introduction. May 5, 2025 Town Council provides additional feedback and direction based on public comment. Finance Officer amends proposed budget based on Town Council's direction following May 2025 the May Town Council Meeting. May 19, 2025 Newspaper advertisement of proposed budget and public hearing is placed in newspaper and placed on Town's web-site June 2, 2025 Public Hearing on 2025-26 proposed budget June 2, 2025 Budget Ordinance is adopted by the City Council. 12/Page Town of Wadesboro 2025-256 Adopted Budget General Fund Major Revenue Sources The following information represents and gives samples of the major sources of revenue for the Town of Wadesboro for FY 25-26. Ad Valorem Taxes: Collections of current year and prior year tax levies; interest on delinquent taxes; late listing penalties; and other costs of collection delinquent taxes. Other Taxes and Permits: Regulatory Permits, Rezoning and Fire District Tax Permits and Fees: Includes Golf Cart Permit, Fire Inspection Fees, Parking Violations Code Violations, False Alarm and Animal Control Fines. Restricted Intergovernmental: Powell Bill, ABC Revenue-Police, Control Sub Tax Distribution, departmental grants and donations. Sales & Services: Parks Fees, Refuse Collections, and Trailer Rentals Unrestricted Intergovernmental: Payment in Lew of Taxes, Excise Tax, lelecommunications and Beverage Tax, ABC Revenue and Local Option Sales Taxes. Investment Income: Interest from all investment accounts Sales of Capital Assets: Sale of assets no longer being used by the Town. Miscellaneous: Revenue: Non-government donations, arrest fees, fall festival revenues, transfers from other funds Fund Balance: In the context of financial reporting, the term fund balance is used to describe the net position of governmental funds calculated in accordance with generally accepted accounting principles (GAAP). Budget professionals commonly use this same term to describe the net position of governmental funds calculated on a government's budgetary basis. While in both cases fund balance is intended to serve as a measure of the financial resources available in a governmental fund; it is essential that differences between GAAP fund balance and budgetary fund balance be fully appreciated. 13IPage Town of Wadesboro 2025-256 Adopted Budget WN Sown ok Wadesboko. orth Catolina 28170 FREDDAVIS WILEY ROSS JR. DESBORO MAYOR TOWN MANAGER TOWN COUNCIL LAWRENCE PARSONS GARRETT SNUGGS JOA ANN BENNETT CHIPPER LONG IDA CASON Budget message for Adopted FY2025-2026 Annual Budget Honorable Mayor Davis and Town Counci-members Town of Wadesboro, North Carolina The proposed FY2025-2026 Annual Budget for the Town for Wadesboro, North Carolina has been prepared in accordance with the N.C. Local Government Budget and Fiscal Control Act and General Statue 159-11. The recommended Budget identifies revenues and expenditure estimates for FY2025-2026 with the goal to maintain a continuum of quality services to the citizens of Wadesboro. The recommended budget is inclusive of all financial obligations, while all municipal services remain funded. Revenues are conservatively projected and expenditures realistically projected. Summary General Fund $5,959,739 Water/Sewer Fund $3,328,319 Total: $9,288,058 The proposed budget focused on ensuring provision of Wadesboro's core governmental services for FY2025-26. The recommended budget does include additional revenue in certain categories from proposed increases in fees, such as rezoning, utility service deposits, NSF Check/ACH, reconnection, unauthorized water turn on fines, and park shelter rental. We have also added new fees, such as false alarm fees and copy fees. We have also added a new fee for trash pickup, as we are in the planning phase of notifying water customers who currently live outside of the city limits that we will begin to offer trash pick-up. In addition, the Fire Department has updated their fee schedule. Said increases and additions are reflected in the attached Schedule of Fees and Charges of the Town of Wadesboro. Though the Town has limited revenue, the General Fund Budget does include some new capital purchases. The Fire Department must replace turnout gear at an estimated cost of $13,775 and rescue rope & hardware at a cost $14,967.04. If not funded we will lose our NC State Heavy Rescue Certification. Budget highlights of each of the three (3) funds follows: 14IPage Town of Wadesboro 2025-256 Adopted Budget General Fund General Fund Revenues For the proposed budget, staff has figured a slight increase with the current low collection rate of 89.15. The 2025- 2026 has seen improvement and determined there is justification in calculating the Ad valorem taxes at a still conservative 93%. This slight increase in Ad-valoram can be adjusted upon the completion of the 2024-25 Budget Audit. Typically, collection rates for property tax should be 96%+. At a collection rate of 91.52%, the Town missed out on an estimated $222,300 in revenue for the 2023-24 Fiscal Year and $140,000 in revenue for the 2022-23 Fiscal Year. Under an interlocal government agreement, Anson County collects the property taxes for a rate of 5% of collected taxes, an increase of 1% from the previous year. Using a collection rate of 93% along with the proposed tax of.616 per $100 valuation, we expect to collect $1,925,892 in real property and vehicle taxes in 2025-2026, which is the figure we used in this proposed budget. With the proposed increase of the. Ad Valorem, it is anticipated to raise an additional $238,840, which will increase taxes on a home, with an assessed value of $100,000, $60 annually, $1.15 per week. With overall expenditures totaling $5,959,739, overall revenue budgeted to be collected, which includes property taxes, intergovernmental revenues (includes local option sales taxes), and miscellaneous Town Fees and Fines, is $5,764,218 leaving a balance of $195,521 which must be budgeted from Fund Balance, which is $167,474 less than the 2024-2025 amended budget. General Fund Expenditures The budget reflects operation costs kept at levels to provide core services. Highlights of changes to the 2025-2026 budgeted expenditures are as follows: The increase in budgeted salaries for the 2025-26 adopted budget reflects a 3% salary raise, as well as higher FICA and retirement contributions resulting from the new salary levels. However, the overall impact of this raise on total salary and benefits was minimal, due to savings from unfilled vacancies and reduced health insurance costs, which helped offset the increase. The proposed budget included adding a Grant Writer to the Administration Department. It has been removed and this adopted has been modified. Almost a 1% increase in Police retirement rates and 0.69% increase in all other employees Loan for new fire truck will result in approximately $13,250 per month, beginning March 1 2026, for a total of $53,000 in FY 2025-26. $145,000 for an interlocal agreement with Anson County for 2 dispatches. Reduction in annual Health Insurance cost of $2,230 per employee and retiree for a total savings of $136,000. 15/Page Town of Wadesboro 2025-256 Adopted Budget ENTERPRISE FUND Water/Sewer Fund Revenues In the Water/Sewer Fund, the proposed revenue budget is $3,328,319. We are proposing increasing the Water/Sewer connection and tap fees, but, at the time of preparation of this budget and preparing the fee schedule, we did not increase water/sewer fees. We have, however been informed by Anson County that they are recommending a 12% increase to the County Commissioners. On this topic, we ask the Town Council for direction. Water/Sewer fees can also be found in the attached Schedule of Fees. Water/Sewer Fund Expenditures In the Water/Sewer Fund, a proposed expenditure budget is as follow: Water $2,061,282 Sewer $1,267,037 TOTAL $3,328,319 Highlights of changes to the 2025-2026 budgeted expenditures are as follows: An increase in budgeted salaries/benefits for all Water/Sewee employees, due to the 3% COLA A 0.69% increase for state retirement $200,00 for mandatory lead testing Reduction in annual Health Insurance cost of $2,230 per employee Increase of $180,888 for the Indirect Cost moved to the General Fund for Administrative Cost reimbursement $143,831 for meter boxes CAPITAL PROJECTS FUNDS Reported here, for informational purposes only, is the authorized amounts for each Capital Project Fund and do not require any action or reauthorization: Downtown Revitalization Project $ 94,340 Wadesboro Greenway Project $ 105,000 Fire Training Facility Capital Project $ 225,000 Splash Pad Project $ 715,000 Stormwater Assessments $ 400,000 Collection System Improvements Project $9,556,500 Wastewater Pump Station Replacements Project $5,239,000 Water System Asset Inventory Assessment (A1A) Project $ 200,000 CDBG Rehabilitation Grant $1,438,382 CDBG-Infrastructure $3,000,000 16IPage Town of Wadesboro 2025-256 Adopted Budget This recommended FY 2025-2026 budget for the Town of Wadesboro, was e-mailed to Town Council on April 24, 2025. A draft copy is available for public inspection at Town of Wadesboro website and at Town Hall. In accordance with N.C.G.S, 159-12(b) a public hearing on the recommended budget will be held at the June 2, 2025 Regular Meeting of the Town Council at 5:00 pm. Any person wishing to make comments can do sO at that time. Respectfully Submitted, Wiley L. Ross Jr. Town Manager 17IPage Town of Wadesboro 2025-256 Adopted Budget WN e a * e TS VM : e ORDINANCE VDESBOSS Town of Wadesboro Budget FY2025-26 The Wadesboro City Council ordains that the following budget ordinance is hereby adopted: Section 1. General Fund: It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2025, and ending June 30, 2026: ADOPTED BUDGET REVENUE 2025-26 Ad Valorem-Current & Prior Year Taxes $2,108,150 Other Taxes and Permits 313,000 Unrestricted Intergovernmental 2,261,845 Restricted Intergovernmental 261,483 Permits & Fees 24,600 Sales & Services 591,725 Investment Earning 150,000 Miscellaneous 38,415 Sales of Capital Assets 15,000 Fund Balance 195,521 TOTAL $5,959,739 The following amounts are hereby appropriated in the General Fund for the operation of the Town Government and its activities for the fiscal year beginning July 1, 2025, and ending June 30, 2026, in accordance with the Chart of Accounts heretofore established for the Town of Wadesboro: ADOPTED BUDGET EXPENDITURES 2025-26 Administration $ 996,971 Police Department 2,399,753 Fire Department 1,214,712 Garage 107,228 Street Department 471,197 Powell Bill 298,300 Sanitation Department 402,232 Parks and Recreation 69,346 $5,959,739 18Pag e Town of Wadesboro 2025-256 Adopted Budget Section 2. Water and Sewer Fund: It is estimated that the following revenues will be available in the Water and Sewer Fund for the fiscal year beginning July 1, 2025, and ending June 30, 2026: Water Charges $ 1,300,000 Sewer Charges 1,840,000 Late Fees 70,000 Tap and Connection Fees 48,550 Miscellaneous Revenue 3,550 Investment Income 66,219 Transfers 0 Fund Balance Appropriation 0 TOTAL $ 3,328,319 The following amounts are hereby appropriated in the Water and Sewer Fund for the operation of the water and sewer utilities for the fiscal year beginning July 1, 2025, and ending June 30, 2026, in accordance with the Chart of Accounts heretofore established for the Town of Wadesboro: Water Operations $ 1,963,970 Sewer Operations 1,267,037 Capital Outlay 40,000 Debt/Lease Payments 57,312 TOTAL $ 3,328,319 Section 3. Tax Rates: That there is hereby levied the following rates of tax on each one hundred dollars ($100.00) valuation of taxable property as listed for taxes as of January 1, 2025, for the purpose of raising the revenue from current year's property tax to finance the foregoing appropriations: General Fund: Total rate per $100 of valuation of taxable property: $ 0.616 Such rates of tax are based on an estimated total assessed valuation of property for purposes of taxation of $368,477,000 and an estimated rate of collection (91.52%). Wadesboro Fire District: Total rate per $100 of valuation of taxable property: $ 0.096 Such rates of tax are based on an estimated total assessed valuation of property for purposes of taxation of $324,382,000 and an estimated rate of collection of (91.52%). Section 4. Fees and Charges: There is hereby maintained a Fees and Charges Schedule for the purpose of raising the revenue listed ini the General Fund and Water and Sewer Fund, Sections 1 and 2 of this ordinance with said Schedules attached hereto. The Budget Officer is authorized to adjust the water and sewer monthly and consumption rates in accordance with adjustments by Anson County to its municipal water and wastewater charges and to provide a report to Council at its next regular meeting. Section 5. Transfers: The Budget Officer is authorized to transfer amounts between objects of expenditures within a department without limitation or a report to Council. Additionally, the Budget Officer is authorized to transfer amounts between departments with a report to the Council at its next regular meeting. 19/Page Section 6. Distribution and Effective Dates: Copies of this ordinance shall be furnished to the Town Clerk, Finance Officer and Budget Officer to be kept on file by them for their direction in the disbursement of Town funds. This ordinance shall become effective July 1, 2025. The foregoing ordinance having been submitted to a vote, received the following vote and duly adopted this the LA day of June, 2025. Ayes: Noes: e Absent: 1 < AA Fred Davis, Mayor NL Debbie Cox, Town Clerk SEAL - ORTH N Town of Wadesboro 2025-256 Adopted Budget Adopted Town Fees FY2025-26 Fee Name FY2024-25 ADOPTED Rezoning Request $400.00 $300.00 Zoning Permits' $200.00 $100.00 Utility Service Deposit $150.00 $125.00 Delinquent Utility Deposit? $250.00 $250.00 Trash Only Deposit $100.00 $50.00 Late Fees $25.00 $15.00 Returned Check Fee Maximum allowed by $35.00 $25.00 N.C.G.S. 25-3-506 Reconnect Fee $75.00 $50.00 Unauthorized Water Service Turn-On* $250.00 $200.00 Golf Cart Permit $50.00 $20.00 Resident Park Shelter Rental (4hrs) $50fee + $50 deposit $25fee + $25 deposit Non-Resident Park Shelter Rental (4hrs) $100fee + $50deposit $50fee + $50 deposit $100/load + landfill charges $75/load + landfill charges Dump Trailer Fee (3 Day Rental) above $25 above $25 Sanitation Fee (inside) $20.75 $20.75/month Sanitation Fee (outside) $25.00 $0.00 Sanitation Fee - Optional Non-residential $41.50/month $41.50/month Sanitation Fee - Housing Authority $2,296.82 $2,296.82 Sanitation Fee - Al. Lyon GA 71 HOUSES $145.25/month $145.25/month Additional Trash Can Wholesale cost to Town Wholesale cost to Town Per Ordinance at time of purchase at time of purchase Peddlers Fee $10/day $10/day Itinerant Merchant $100.00 $100.00 Special Event Permit $75.00 $50.00 Pushcart Vendor $5.00 $5.00 Food" Truck (Per Event) $25 (Per event) $5 (Per) Year) Police Report Charge $5.00 $4.00 Copy Fees (per page) $1.50 $0.00 Budget Book (Free Online) $50.00 $0.00 Annual Financial (Audit) Report $75.00 $0.00 (Free Online) Driveway Pipe Installation $10/ft $0.00 False Alarms (1st & 2nd) N/C $0.00 False Alarms (3rd-5th) $50.00 $0.00 False Alarms (6th and 7th) ) $100.00 $0.00 False Alarms (8th and 9th) $250.00 $0.00 False Alarms ( (=>10) $500.00 $0.00 Any fee not listed specifically herein is officially set at the rate designated by the most recent Town Council decision on that matter. 1. Unless otherwise specified herein. 2. Cutoff 2 or more times in previous 2 years OR previous outstanding balance more that 45 days old 3. Applies to public enterprise utility and/or solid waste collection services 4. Where wateri is turned back on without authorization following disconnection due to non-payment. 21Page Town of Wadesboro 2025-256 Adopted Budget Adopted Town Fees (cont.) FY2025-26 ADOPTED FY 2024-25 Water Connection and Tap Fees Meter Inside Outside Inside Outside Size 34" $1,750 $1,850 $1,500 $1,600 1" $1,800 $1,950 $1,550 $1,700 $1,750 + cost of $1,800 + cost of $1,500 + cost of $1,550 + cost of 1%" materials materials materials materials Cost of materials Cost of materials Cost of materials + 2" Cost of materials + 10% + 10% + 10% 10% Over 2" $3,750 $3,750 $3,500 $3,500 Sewer Connection and Tap Fees Meter Inside Outside Inside Outside Size $1,750 + cost of $1,800 + cost of $1,500 + cost of $1,550 + cost of 4" materials materials materials materials $1,850 + cost of $1,900 + cost of $1,600- + cost of $1,650+0 cost of 6" materials materials materials materials Over 6" $5,250 $5,250 $5,000 $5,000 22IPage Town of Wadesboro 2025-256 Adopted Budget Adopted Town Fees (cont.) WATER TREATMENT AND DISTRIBUTION VOLUME CHARGES FY2025-26 Residential & Commercial - Inside FY2024-25 ADOPTED 0-2,000 gallons/month $24.68 $24.68 2,001 - 900,000 gallons/month $8.46/1,000 gallons $8.46/1,000 gallons > Greater than 900,001 gallons/month $5.45/1,000 gallons $5.45/1,000 gallons Residential & Commercial - Outside 0-2,000 gallons/month $33.32 $33.32 2,001 - 50,000 gallons/month $10.55/1,000 gallons $10.55/1,000 gallons > Greater than 50,001 gallons/month $5.48/1,000 gallons $5.48/1,000 gallons Industrial- - Inside All gallons/month $5.45/1,000 gallons $5.45/1,000 gallons Industrial - Outside All gallons/month $5.48/1,000 gallons $5.48/1,000 gallons WASTEW/ATER TREATMENT AND COLLECTION VOLUME CHARGES FY2025-26 Meter Residential & Commercial - Inside 2024-25 ADOPTED 34" 0-3,000 gallons/month $50.51 $50.51 > Greater than 3,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1" 0-6,000 gallons/month $81.00 $81.00 > Greater than 6,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1%" 0-30,000 gallons/month $324.92 $324.92 > Greater than 30,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 2" 0-60,000 gallons/month $629.82 $629.82 > Greater than 60,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Residential & Commercial - Outside 34' 3 0-4,000 gallons/month $60.68 $60.68 > Greater than 4,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1" 0-8,000 gallons/month $101.33 $101.33 > Greater than 8,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1%2" 0-40,000 gallons/month $426.55 $426.55 > Greater than 40,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 2" 0-95,000 gallons/month $985.55 $985.55 > Greater than 95,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Housing Authority & Other Accounts 3" 0-209,000 gallons/month $2,144.17 $2,144.17 > Greater than 209,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Wade Manufacturing 0-4,800,000 gallons/month $36,578.19 $36,578.19 > Greater than 4,800,001 $7.62/1,000 gallons $7.62/1,000 gallons gallons/month 23/Page Town of Wadesboro 2025-256 Adopted Budget Adopted Fees (cont.) WASTEW/ATER TREATMENT AND COLLECTION VOLUME CHARGES FY2025-26 Meter Residential & Commercial - Inside 2024-25 ADOPTED 0-3,000 gallons/month $50.51 $50.51 34' ) > Greater than 3,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1" 0-6,000 gallons/month $81.00 $81.00 > Greater than 6,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 0-30,000 gallons/month $324.92 $324.92 1V" > Greater than 30,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 2" 0-60,000 gallons/month $629.82 $629.82 > Greater than 60,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Residential & Commercial - Outside 34' 3 0-4,000 gallons/month $60.68 $60.68 > Greater than 4,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 1" 0-8,000 gallons/month $101.33 $101.33 > Greater than 8,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 0-40,000 gallons/month $426.55 $426.55 1%" > Greater than 40,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons 2" 0-95,000 gallons/month $985.55 $985.55 > Greater than 95,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Housing Authority & Other Accounts 3" 0-209,000 gallons/month $2,144.17 $2,144.17 > Greater than 209,001 gallons/month $10.17/1,000 gallons $10.17/1,000 gallons Wade Manufacturing 0-4,800,000 gallons/month $36,578.19 $36,578.19 > Greater than 4,800,001 gallons/month $7.62/1,000 gallons $7.62/1,000 gallons 24/Page Town of Wadesboro 2025-256 Adopted Budget Adopted Fire Inspection & Permit Fees All buildings required by the North Carolina Fire Code as adopted by the North Carolina Building Code Counsel to be inspected shall obtain a General Inspection & Use Permit where applicable. The inspection frequency rates are based on the minimum inspection schedule required by the North Carolina Fire Code. The General Inspection permit will include operational permits required by the NC Fire Code. Departure from that type of operation shall require an additional permit. Operations or processes listed in the Fee Schedule as a Special Operational Use Permit are not included in the General Inspection Use Permit. The various General Inspection & Use Permits fees are as follows. Twelve-Month Inspections. The following occupancies are to be inspected once a year, and the General Use Permit is valid for 12 months from the date issued. Adopted 2025-2026 2024-2025 Assembly up to 5000sqft $ 75.00 $ 60.00 5001sqft to 10,000sqft $120.00 $120.00 o Over 10,000sqft $180.00 $180.00 Hazardous Materials $150.00 $150.00 High Rise (3 stories or less, $100 increase per story above 3) $200.00 $200.00 Institutional (Health Care Facilities) 0 Group Homes $ 90.00 $ 60.00 Nursing Homes $120.00 $120.00 o Assisted Living Facilities $120.00 $120.00 Public Schools $100.00 $ 60.00 Residential Bed & Breakfast S 90.00 $ 0.00 10 Buildings or less $ 90.00 $ 90.00 11 to 20 buildings $ 90.00 $ 90.00 Over 20 Buildings $120.00 $120.00 Residential care Facility $ 90.00 $ 60.00 Twenty-four-month inspections. The following occupancies are to be inspected every 24 months, and the General Inspection Use Permit is valid for 24 months from the date issued. Factory/Industrial $200.00 $200.00 Educational (non-public schools) $100.00 $ 90.00 Thirty-Six Month Inspections. The following occupancies are to be inspected every 36 months, and the General Inspection Use Permit is valid for 36 months from the date issued. Business $ 60.00 $ 60.00 Mercantile $ 90.00 $ 60.00 Storage $ 90.00 $ 90.00 Religious, Church, Synagogues $ 75.00 $ 60.00 Group U $9 90.00 $ 90.00 Administrative Fees Waisted Trip Fee (Inspection not ready or failure to show) $100.00 $ 60.00 Failure to obtain a Permit (plus original fee) $200.00 $ 60.00 After-Hours Inspection Fee (plus cost of inspection min. of 2hrs) $ 40.00 $ 40.00 Other Not Listed Occupancies that do not fit into one of the above General Inspection Use Permits will be classified as Other Not Listed. Depending on the degree of hazards, the General Inspection Use Permit will be valid for 12, 24, or 36 months. 25/Page Town of Wadesboro 2025-256 Adopted Budget Special Operational Use Permits Operational permits are required by the NC Fire Code (section 105) to conduct the following types of operations. A permit fee will be charged for the following Special Operational Use Permits. These permits are not attached to normal procedures and are not covered under the General Inspection Use Permit or the Fire Department Construction Permit. Adopted 2025-2026 2024-2025 ABC Permit $100.00 $ 75.00 Amusement Buildings $100.00 $100.00 Blasting Permit 2 day Permit $ 75.00 $ 75.00 o 30 day Permit $150.00 $150.00 Carnivals & Fairs $100.00 $100.00 Combustible dust-producing operations $200.00 $100.00 Covered Malls $100.00 $100.00 Cutting & welding Operations $100.00 $100.00 Dry Cleaning $ 60.00 $ 60.00 Exhibits & Trade Shows $ 75.00 $ 60.00 Explosives (to include fireworks & Pyrotechnics) $150.00 $150.00 Flammable and Combustible liquids $100.00 $ 60.00 Fumigation or Thermal insecticidal fogging $100.00 $ 60.00 Hazardous Materials $150.00 0.00 High-piles or High- Rack Storage $100.00 $ 0.00 Lumber yards $ 75.00 $ 75.00 Membrane structures $ 60.00 $ 60.00 Operation of fuel dispensing facility $ 60.00 $ 60.00 Religious / Worship $ 75.00 $ 0.00 Spraying or dipping $ 75.00 $ 75.00 Temporary Stage Canopies $ 60.00 $ 60.00 Temporary Tents, Structures, or Stands used for the Display of Fireworks o 7 day permit $100.00 $100.00 14 day permit $200.00 $200.00 30 day permit $450.00 $450.00 Tent greater than 800Sqft $ 60.00 $ 60.00 Tire Storage (scrap tires or tire byproducts) $ 75.00 $ 75.00 Others not listed $100.00 $ 75.00 Any person or contractor starting work on a project requiring a permit without first obtaining the permit will be subject to Civil Citation and Administrative Fees. 26JPage Town of Wadesboro 2025-256 Adopted Budget Adopted Fire Department Construction Permits The NC Fire Code (section 105) requires construction permits to install or modify the following systems or equipment. A permit fee will be charged for the following FD Construction Permits. Anyone (contractors, sub- contractors, owners, employees) who commences work before obtaining the necessary permit will be subject to civil citation and Administrative Fees. Adopted 2025-2026 2024-2025 Automatic Fire Extinguishing Systems (hood systems, spray booths, etc.) Installation $ 75.00 $ 75.00 Removal or Modifications $ 75.00 $ 75.00 Automatic Sprinkler System Installation $ 75.00 $ 75.00 Systems over a 100 sprinkler heads $ 00.75 $ 00.75 Renovation or Modification $ 75.00 $ 75.00 Battery systems $ 75.00 $ 75.00 Compressed gas systems (amounts exceeding those listed in 105.6.9) Installation $ 75.00 $ 75.00 Abandon, remove, or place temporarily out of service $ 75.00 $ 75.00 Emergency Radio Coverage System $100.00 $ 75.00 Fire Alarm and Detection Systems Installation $ 75.00 $ 75.00 Removal or Modify $ 75.00 $ 75.00 Fire Pumps and Related Equipment o Installation $ 75.00 $75.00 Flammable and Combustible Tanks Installation $ 75.00 $ 75.00 Remove or place out of service $ 75.00 $ 75.00 Gates and Barricades across Fire Apparatus Access Roads $ 75.00 $ 75.00 Hazardous Materials $ 75.00 $ 75.00 Private Fire Hydrant $ 75.00 $ 75.00 Smoke Control or Smoke Exhaust Systems $ 75.00 $ 75.00 Solar Photovoltaic Power Systems $ 75.00 $ 75.00 Spraying and Dipping (Installation) $ 75.00 $ 75.00 Standpipe Systems Installation $ 75.00 $ 75.00 Renovation or Modification $ 75.00 $ 75.00 Temporary Membrane Structures and Tents $ 60.00 $ 60.00 Others not listed $100.00 $100.00 Adoptedf Miscellaneous Tests, Inspections, and Re-Inspections Fire Flow Test $ 75.00 $ 60.00 Re-Inspection Fee Construction Permit Re-inspection due to work not being finished, Corrections not complete, or failure to cancel an inspection $100.00 $ 75.00 General Inspection re-inspection Additional fees will be charged to a permit holder beyond the first re-inspection when conducting inspections for fire code violations that have not been corrected. Second non-compliance re-inspection $ 75.00 $ 60.00 All subsequent non-compliance re-inspections $100.00 each $ 60.00 Any person or contractor starting work on a project requiring a permit without first obtaining the permit will be subject to Civil Citation and Administrative Fees. 27/Page Town of Wadesboro 2025-256 Adopted Budget Adopted Fire Department Fines Locked, Blocked, or Unmarked Exits Adopted 2025-26 2024-25 1st Offense $ 500.00 $ 200.00 2nd Offense $1,000.00 $ 500.00 3rd Offense $1,500.00 $1,000.00 Any offense beyond the third within a calendar year will incur a fine double that of the third offense. Each subsequent offense will continue to double the fine of the previous offense. Over the Posted Occupant Load 1st Offense 1-3 persons over limit $500.00 $500 2nd Offense 4 or more over limit $500 + $300 for $500+$300 for Each person over each person over 3rd Offense $500+$500.00 for $500+$500 for Each person over each person over All other Violations 1st Offense No Charge No charge 2nd Offense 2X cost of permit 2X cost of permit 3rd Offense 3X cost of permit 3X cost of permit Any offense beyond the third within a calendar year will incur a fine double that of the third offense. Each subsequent offense will continue to double the fine of the previous offense. 28/Page Town of Wadesboro 2025-256 Adopted Budget Major Expenditures by Department Administration: Administrative expenditures include salaries and payroll taxes for the Mayor and Town Council, as well as salaries, payroll taxes, and benefits for the Town Manager, Town Clerk, and Finance Department staff. Additional costs include travel and training, professional memberships and subscriptions, professional services such as legal counsel, financial auditing, and advisory services. Contractor services are also included for janitorial services, Town Hall maintenance, and tax collection services provided by Anson County. Insurance costs cover Workers' Compensation and liability coverage for the Administrative Department assets. Police: Expenditures in this department include salaries and payroll taxes for all police staff, as well as travel, training, and professional memberships. Costs also include vehicle maintenance and repair, legal services, facility maintenance, and service contracts for the upkeep of police equipment such as radios, body cameras, and other safety gear. Insurance coverage includes Workers' Compensation and liability insurance for Police Department assets. Fire: Budgeted costs consist of salaries and payroll taxes for all fire personnel, along with travel, training, professional memberships, and subscriptions. Additional expenditures include vehicle maintenance and repair, legal services, building maintenance, and contracts for maintaining fire department equipment such as radios and safety gear. Workers' Compensation and liability insurance for Fire Department assets are also included. Garage (Fleet Maintenance): This department's expenditures cover salaries and payroll taxes for all staff, travel and training, professional memberships, and vehicle repair and maintenance supplies. Costs also include contractor services for facility maintenance, service contracts for garage equipment, and Workers' Compensation and liability insurance for Garage assets. Street: Expenses include salaries and payroll taxes for staff, uniforms, fuel, vehicle repairs and maintenance, and equipment and supplies. Contractor services support the maintenance of equipment, streets, sidewalks, and streetlights throughout the Town. Insurance expenses cover Workers' Compensation and liability coverage for Street Department assets. Powell Bill There are no personnel costs associated with Powell Bill funding. All budgeted expenditures are for contracted services, supplies, and materials used for the maintenance and repair of curbs, streets, and sidewalks. Eligible costs also include traffic signs, traffic paint for crosswalks and street markings, computerized traffic signal systems, speed bump construction and maintenance, and traffic cones. Sanitation: Sanitation expenditures include salaries and payroll taxes for staff, uniforms, fuel, vehicle repairs and maintenance, and equipment and supplies. Contractor services support the maintenance of sanitation equipment, and insurance costs include Workers' Compensation and liability coverage for Sanitation Department assets. Parks & Recreation: This department's budget includes salaries and payroll taxes for staff, uniforms, fuel, vehicle and facility maintenance, and operational supplies and equipment. Contractor services provide additional support for equipment maintenance. Insurance costs include Workers' Compensation and liability coverage for Parks & Recreation assets. 29/Page Town of Wadesboro 2025-256 Adopted Budget General Fund Revenues and Expenditures Budget Summary Adopted Budgeted Revenue %0F REVENUEBUDGET 2.546 0.6 31 % OF ADOPTED BUDGET 9.94, REVENUE REVENUE 2025-26 BUDGET 044 35.44 Ad Valorem-Current & Prior Year Taxes $2,108,150 35.4% 14h Other Taxes and Permits 313,000 5.3% Unrestricted ntergovemmental 2,261,845 38.0% Restricted ntergovernmental 261,483 4.4% Permits & Fees 24,600 0.4% Sales & Services 591,725 9.9% Investment Earning 150,000 2.5% Miscellaneous 38,415 0.6% 38.06. 5.34 Sales of Capital Assets 15,000 0.3% Fund Balance 195,521 3.3% TOTAL $5,959,739 100.0% AdValorem Omerfaera andPemits U Jrrestricted Interg nt Rassalempame Peimeskfess SaleskSenices InestmentEaring Mucellanegus SlesafCaptatAses fundBalance Adopted Expenditure Budget % OFE EXPENDITURES BUDGET 6.7% 1.295 ADOPTED %0F EXPENDITURES BUDGET EXPENDITURES 5.096 16.75 2025-26 BUDGET TOTAL ADMINISTRATION 996,971 16.7% 7.910. TOTAL POLICE DEPT. 2,399,753 40.3% TOTAL FIRE DEPT. 1,214,712 20.4% 1.8% TOTAL GARAGE 107,228 1.8% TOTAL STREET DEPT. 471,197 7.9% POWELL BILL 298,300 5.0% TOTAL SANITATION DEPT. 402,232 6.7% 20.4% TOTAL PARKS/REC 69,346 1.2% 346 $5,959,739 100.0% TOTALADMINSIRATION TOTAL POLICE DEPT. TOTALFIRED DEPT. TOTALGARAGE TOTALS STREET DEPT. POWELLE BILL TOTALSAMITATONDEPL TOTALPARKSRECDEPT 30JPage Town of Wadesboro 2025-256 Adopted Budget General Fund Personnel Allocations Budget Summary Salary/Benefits Salary/Benefits General Fund Allocated Unit Allocated Units Difference Budget Totals Budget Totals Difference Personel. Allocations 2024-25 2025-26 2024-25 2025-26 Town Council 6 6 0 $40,147 $41,253 $1,106 Administraton (GF)' 5 5 0 723,709 742,107 18,398 Police? 20 20 0 1,622,754 1,820,144 197,390 Fire RescuelFT) 6 7 1 504,111 574,302 70,191 Fire Rescue/PT) 1 0 37,893 22,260 (15,633) Fire (Volunteers) 34 34 0 103,344 53,810 (49,534) Fleet/Garage 1 1 0 77,125 74,850 (2,275) Street 7 4 (3) 365,602 263,070 (102,532) Sanitation 6 4 (2) 398,107 271,262 (126,845) Parks and Recreation (FT) 2 (2) 96,269 0 (96,269) Parks and RecreationfPT) U 0.5 0.5 U 15,594 15,594 TOTALS 88 82.5 (5.5) $3,969,060 $3,878,652 ($90,407) 'Total budget includes insurance for 27 retirees Total Budget includes "Separation Pay" for 2 Police Officers General Fund Personnel Allocations General Fund SalarylFringe 34 $2,000,000 32 30 $1,800,000 28 $1,600,000 26 24 $1,400,000 2 $1,200,000 $1,000,000 $800,000 10 $600,000 & $400,000 - $200,000 hh. - $0 - & / A / / / 4 / / / / - 7 / p &e Re / / / / V V / A 7 A V . AllocatedUnit2 2024-25 AllocatedUnits202526 . SalaryBenefits Budget Totals 2024-2 5 Salary/Benefits Budget Totals 2025 26 31]Page Town of Wadesboro 2025-256 Adopted Budget General Fund PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 REVENUE 10-122-00 RETURNED CHECKS 0 300 100 615 425 10-290-00 INTEREST ON MM INVEST NC CASH MGMT 0 0 0 81,418 4,246 10-301-12 TAXBUDGET YEAR: 2012 538 915 1,838 4,714 10-301-13 TAXBUDGET YEAR 2013 0701/13-06/30/14) 1,438 4,890 2,118 2,185 10-301-14 TAXBUDGET YEAR: 2014 (07/01/14-06/30/15) 3,025 4,065 6,179 2,034 2,426 10-301-15 TAXE BUDGET YEAR: 2015 (07/01/15-06/30/16) 4,300 4,786 6,530 3,303 3,972 10-301-16 TAXBUDGET YEAR 2016 07/01/16-06/30/17, 4,500 4,972 6,574 4,679 7,618 10-301-17 TAXE BUDGET YEAR: 2017 (07/01/17-06/30/18) 6,000 6,300 7,996 4,983 11,177 10-301-18 TAXBUDGET YEAR: 2018 0701/18-06/30/19) 7,900 6,530 7,917 5,140 13,349 10-301-19 TAXBUDGET YEAR 2019 (07/01/19-06/30/20) 9,800 6,068 6,917 16,343 21,970 10-301-20 REFUNDS ON TAXES (3,800) (8,120) 0 0 0 10-301-30 INTEREST ON TAXES 38,000 38,408 43,249 35,726 36,138 10-301-31 TAXBUDGET YEAR: 2020 (07/01/20-06/30/21) 9,600 8,031 9,352 18,691 43,203 10-301-32 TAXE BUDGET YEAR 2021 (07/0121-06/30/22) 9,300 13,140 15,684 49,871 1,851,635 10-301-33 TAXBUDGET YEAR: 2022 0701/22-06/30/23) 15,200 43,150 37,314 1,869,336 0 10-301-34 TAXBUDGET YEAR: 2023 (07701/23-06/30/24) 46,000 198,074 1,826,760 0 0 10-301-35 TAXBUDGET) YEAR 2024 (7/1/24-06/30/25) 32,433 1,669,407 U 0 10-301-36 TAXBUDGETYEAR 2025 (7//25-06/30/26) 1,925,892 U 0 0 10-301-90 TAXES OTHER PRIOR YEARS 0 0 10-304-00 FEE/RETURNED CHECK U 25 10-306-00 GOLF CART PERMIT 100 300 400 300 320 10-309-00 PAYMENT IN LIEU OF TAXES 26,270 19,500 26,269 19,824 20,686 10-310-00 MISCREV-POLICE 25,000 10,000 6,600 8,880 15,326 10-310-01 K-9 DONATIONS 0 5,000 0 0 0 10-311-00 MISC REV-FIRE 2,500 10,000 15,690 1,300 8,423 10-320-00 SOLID WASTE DIS TAX 4,000 4,000 3,917 4,002 3,771 10-322-00 RETURNED CHECKS 525 0 875 0 0 10-325-00 REGULATORY PERMIT 400 500 415 450 425 10-328-50 LOAN PROCEEDS 0 U 120,610 ) 61,348 10-329-00 INTEREST ON CERTIFICATE OF DEPOSIT 50,000 0 34,700 14,328 3,651 10-329-01 INTEREST ON NCCMT 100,000 89,500 105,167 0 0 10-330-00 FIRE INSPECTION FEE 7,500 7,500 6,077 7,075 6,145 10-334-00 EMPLOYEE SERVICE CHARGE 125 100 122 148 104 10-335-00 MISC. REV 8,765 11,000 8,765 18,855 3,763 10-335-01 PARKS AND RECREATION FEES 6,000 0 0 0 0 10-337-00 FRANCHISE TAX 288,000 287,000 297,173 279,061 271,557 10-337-02 EXCISE TAXNATURAL GAS 22,300 28,000 20,860 23,803 20,721 10-338-00 ELCOMMUNICATIONS TAX 19,700 22,000 19,140 20,268 19,805 10-341-00 BEVERAGE TAXDISTRIBUTION 24,500 25,000 24,455 22,499 19,852 10-342-00 Fireman-Onbehal: Pymts 20,000 20,000 11,384 17,355 19,409 10-343-00 POWELL BILL 207,795 207,795 192,653 421,803 194,156 10-344-00 VIDEO PROGRAM DIST 22,150 21,000 21,170 23,164 25,485 32/Page Town of Wadesboro 2025-256 Adopted Budget General Fund Revenue (cont.) PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-345-00 LOCAL OPTION SALES TAX 1% 450,225 475,000 445,395 442,661 403,312 10-345-01 LOCAL OP. SALES TAX1 1/2% 641,200 658,000 630,437 618,843 576,541 10-345-02 ART.44,LOCAL OPT TAX 730,000 730,000 709,066 679,784 621,130 10-347-00 ABC REVENUE 37,500 56,000 37,500 36,500 89,500 10-347-01 ABC REVENUE LAW ENFORCEMENT 1,000 7,000 1,000 0 10-351-00 ARREST FEES 1,100 1,250 1,016 621 644 10-352-00 PARKING VIOLATIONS 1,000 0 0 0 0 10-353-00 CODE & ORDIN VIOLA 1,000 0 50 0 10-353-01 FALSE ALARM FINES 15,000 0 0 10-354-00 ANIMAL CONTROL FINE 0 0 U 10-359-00 REFUSE COLLECTION REVENUE 582,000 482,220 369,219 366,506 366,213 10-359-01 CUSTOMER ADDITIONAL TRASHCAN 1,125 1,500 1,126 1,322 1,860 10-369-01 REZONING & VARIANCE FEES 8,100 6,500 6,800 7,110 3,710 10-369-03 FALL FESTIVAL REVENUES 400 150 400 300 U 10-385-00 TRANSFER FROM CAP PROG FUND 0 1,507,469 2,340 2,519 10-397-02 COMMUNITY GRANTS-FIRE 0 7,500 10-397-03 FIRE DISTRICT TAX 304,500 310,000 304,521 283,674 279,662 10-397-07 CONTROL SUB. TAXDISTB. 1,688 1,688 1,688 302 267 10-397-10 RESOURCE OFFICER U 0 113,733 123,627 118,815 10-397-15 OSFM-FIRE GRANT U 50,000 35,000 40,000 10-397-16 DRUG FORFEITURES 25,000 32,400 0 53,289 10-397-19 BULLET PROOF VESTI PARTNERSHIP 2,000 2,000 4,176 3,772 0 10-397-29 NC DEPT OF COMMERCE GRANT 0 0 0 20,000 10-399-00 FUND BALANCE APPROPRIATION 195,521 362,995 0 10-399-10 SALE OF SURPLUS PROPERTY 15,000 10,000 148,271 55,477 9,745 10-399-30 TRAILERI FEE REVENUE 2,600 2,000 2,801 2,925 1,600 10-601-00 OTHER FINANCING SOURCE 0 0 73,418 193,628 0 TOTAL REVENUES $5,959,739 $5,953,985 $7,254,902 $5,841,100 $5,286,837 REVENUES $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,254,902 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $5,959,739 $5,953,985 $5,841,100 $5,286,837 $3,000,000 $2,000,000 $1,000,000 $0 PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 33/Page Town of Wadesboro 2025-256 Adopted Budget Administration Mission Statement "Our mission is to foster an environment of transparency, accountability, and inclusivity while effectively managing resources to serve our community. We are committed to upholding the highest standards of public trust, promoting innovation, and encouraging collaboration to achieve sustainable growth and improvement. Through strategic planning and proactive leadership, we aim to empower individuals, enhance quality of life, and drive positive change for the future." Programs and Services The Administrative Offices provide central leadership and support across all Town operations. Core services include: Budget development and management Strategic planning and policy implementation Organizational leadership and internal coordination Support to Town Council operations Oversight of grants and intergovernmental affairs Performance and process improvement Accomplishments Implemented updated budget procedures to ensure a more inclusive, collaborative, and transparent process across departments. Strengthened interdepartmental communication to improve coordination and policy execution. Enhanced internal financial reporting mechanisms to support data-driven decision-making. Key Initiatives Budget Development Enhancements: Establish comprehensive systems, policies, and procedures to streamline budget preparation and improve the presentation of final budget documents to Town Council. Strategic Resource Management: Provide data-informed budget and financial recommendations that align with Town Council priorities and maximize resource efficiency. Grant Capacity Expansion: Establish a dedicated Grant Writer position to pursue new funding opportunities and increase the Town's external revenue base. Transparency and Reporting: Deliver clear and concise tentative and adopted budgets, along with monthly financial reports that summarize fund activities and highlight significant budget variances. Document Modernization: Improve the structure and visual presentation of the Town's Budget Document to increase accessibility and accuracy for stakeholders. Staff Development: Promote staff growth through targeted professional development opportunities and continued education. Trends and Issues Persistent challenges in recruiting and retaining skilled personnel and meeting service demands. Increasing demand for expanded digital services, community engagement, and infrastructure investment. Heightened need for intergovernmental collaboration and regulatory compliance. Service Level Impacts Enhancements in budgeting processes are. expected to result in more effective resource allocation and greater fiscal discipline. Expanded grant efforts may lead to increased service delivery capacity and reduced dependency on local revenues. Ongoing investment in staff development supports improved service quality and operational resilience. 34/Page Town of Wadesboro 2025-256 Adopted Budget Performance Measurements Town Departments Administration Performance Measures Projected Department Objective Measure FY2 2025-2026 Evaluate how well the town manager adheres to the Town Manager Financial Management/Budget Adherence approved budget, including expenditures and revenue 97% collection. Review metrics such as fund balances and debt levels. Measure success of cost-savings. Assess the time taken to deliver city services(waste collection, road maintenance, meter reading). Town Manager Operational Eficiency Measure the improvement in processes and systems 97% aimed at increasing operational eficiency. Evaluate the productivity and performance of city employees. Town Manager Public Safety Analyze changes in crime statistics. Measure the 97% efficiency ofe emergency services and response times. Evaluate roads, bridges, parks and public facilities. Track measures related to housing availability and Town Manager Infrastructure and Quality ofLife affordability. Assess factors that contribute to overall 97% quality oflife, such as amenties public spaces and cultural opportunities. Human Resources Ensure efficient hiring processes Process new hire requisitions within 30 days of 97% receipt Human Resources Provide excellent employee transition support Offer in-person exit interviews to all departing 100% employees Employee Benefits Promote employee education and engagement Conduct employee enrollment seminars 5s seminars Town Clerk Provide timely and accurate council support Distribute Council Packets by EOB Friday prior to 97% meetings Finance Ensure timely and accurate vendor payments Process vendor payments on time 97% Finance Improve procurement efliciency Utilize FMS' Purchase Order module for all purchases 100% Finance Support staff develoopment through on-site Provide on-site training hours 501 hours training Finance Encourage community engagement through Track volunteer involvement hours 100 hours volunteering Finance Produce a clear and comprehensive budget Submit proposed Budget Document to Council by 100% document April 25 35Page Town of Wadesboro 2025-256 Adopted Budget Administration PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-420-01 FEES PAID-ELEC. OFFICALS 38,322 37,294 37,894 33,910 33,557 10-420-02 SALARIES AND WAGES 399,275 382,431 272,879 254,768 239,720 10-420-03 SERVICE CHARGE 50 50 33 29 24 10-420-04 PROFESSIONAL SERVICES 116,730 112,304 96,298 87,228 56,743 10-420-05 FICA EXPENSE 30,545 32,108 23,465 21,951 20,652 10-420-06 GROUP INSURANCE 233,700 226,640 196,286 185,490 183,358 10-420-07 RETIREMENT 77,260 65,161 40,695 41,972 36,853 10-420-09 LIFE INSURANCE 1,327 1,367 778 1,013 904 10-420-10 UNEMPLOYMENT RESERVE 1,000 725 0 0 1,134 10-420-11 TELEPHONE & POSTAGE 16,000 18,192 11,950 8,109 17,192 10-420-12 WEBSITE EXPENSE 425 0 419 41 261 10-420-13 UTILITIES 13,000 11,268 10,025 14,264 6,359 10-420-14 TRAVEL AND TRAINING 20,750 16,500 20,641 8,083 11,711 10-420-15 MAINT. & REPAIR BUILDING 10,000 1,000 1,300 3,353 39,560 10-420-16 MAINT. & REPAIR EQUIPMENT 3,500 1,500 4,245 5,740 6,307 10-420-20 WORKPLACE SAFETY COMPLIANCE 750 750 736 442 970 10-420-21 EQUIPMENT RENTAL 0 0 0 0 0 10-420-22 REIM OF COSTS - WAT8 & SEW (330,888) (150,000) (150,000) 108 10-420-26 ADVERTISING 5,000 4,000 3,802 3,738 4,060 10-420-28 ELECTION EXPENSE 2,000 U 4,934 3,141 10-420-33 SUPPLIES AND MATERIALS 20,500 20,713 13,480 12,609 15,750 10-420-34 CELEBRATION EXPENSE 0 2,163 6,748 8,857 6,659 10-420-36 CONTRACTED SERVICES 295,000 153,030 161,719 138,843 165,086 10-420-48 DUES AND SUBSCRIPTIONS 12,625 14,707 10,083 11,546 14,605 10-420-50 SETTLEMENT EXPENSE 0 0 22,797 0 10-420-53 MISC. EXPENSE 1,000 7,840 0 10-420-54 INSURANCE ANDI BONDS 20,000 17,903 26,640 14,836 7,755 10-420-56 INTEREST ON BILLS/CC 100 U 101 134 156 10-420-57 LATE FEES ON BILLS/CC 150 49 198 1,746 10-420-60 ADMIN. EQUIPMENT < $5,000 5,000 3,819 0 0 10-420-61 COMMUNITY OUTREACH 772 0 0 10-420-72 CAPITAL OUTLAY-BLDG 0 0 18,860 10-420-74 CAPITAL OUTLAY EQUIPMENT 7,462 0 10-420-85 ADMIN-PRINCIPAL PAYMENTEQUPMENT LEASE 4,000 4,000 10-420-95 TRANSFER TO CAPITAL PROJ 0 115,000 100,000 100,000 100,000 TOTAL ADMINISTRATION $996,971 $1,093,547 $910,501 $979,950 $993,232 36IPage Town of Wadesboro 2025-256 Adopted Budget Performance Measurements Police Department Performance Measures Projected FY 2025- Department Objective Measure 2026 Training Hours provided Police Department Develop Workforce annually 400 hours Public Safety and Public Education Program/Events Police Department Community Outreach facilitated 50 events Police Department Effective Volunteer Program Volunteer Involvement Hours 100 hours 37/Page Town of Wadesboro 2025-256 Adopted Budget General Fund Police PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-510-02 SALARIES ANDWAGES 1,270,553 1,132,824 1,148,998 1,171,384 1,268,252 10-510-04 PROFESSIONAL SERVICES 1,710 2,250 0 10-510-05 FICA EXPENSE 97,197 86,661 85,585 87,785 93,958 10-510-06 GROUP INSURANCE 187,961 196,287 217,296 214,528 233,209 10-510-07 RETIREMENT 260,178 226,164 213,519 200,262 203,175 10-510-09 LIFE INSURANCE 4,255 2,500 3,661 3,886 4,086 10-510-11 TELEPHONE. ANDI POSTAGE 20,000 18,900 22,908 21,154 25,613 10-510-13 UTILITIES 9,000 8,207 8,890 8,072 7,533 10-510-14 TRAVEL AND TRAINING 4,000 7,500 5,398 11,358 11,334 10-510-15 MAINT. & REPAIRI BLDGS. 3,500 1,000 922 4,108 2,647 10-510-16 MAINT. & REPAIRI EQUIP. 20,000 10,651 8,952 20,967 12,612 10-510-17 MAINT. & REPAIR' VEHICLES 20,000 5,090 16,974 20,009 27,483 10-510-20 WORKPLACE SAFETY COMPLIANCE 1,000 800 736 650 2,506 10-510-30 GASOLINE & OIL 60,000 43,160 63,381 67,799 35,954 10-510-31 TIRES 7,000 8,000 5,900 3,602 4,334 10-510-32: SUPPLIES ASSETS FROM. ARRESTS 25,000 32,400 0 10-510-33 SUPPLIES. AND MATERIALS 5,000 3,000 24,323 8,548 37,562 10-510-36 UNIFORMS 12,500 15,912 26,898 18,067 11,084 10-510-45 CONTRACTED: SERVICES 100,000 178,896 142,442 21,614 37,901 10-510-49 LEASES 0 0 0 0 10-510-50 DEBTI PRINCIPAL DUE 21,577 68,000 31,951 0 16,300 10-510-53 DUES AND SUBSCRIPTIONS 4,322 5,322 4,022 4,398 5 10-510-541 INSURANCE & BONDS 103,000 103,004 76,835 103,738 87,537 10-510-55 LOAN PYMI-SUNIRUST U U 5,529 18,294 10-510-57 MISC. EXPENSE 2,000 4,460 2,183 8,596 1,100 10-510-581 LATE FEE 0 0 0 226 10-510-72 CAPITAL OUTLAY 0 0 0 26,678 10-510-73 CAPITAL OUTLAY-ASSETS FROM ARRESTS 15,000 14,231 0 0 10-510-74 CAPITAL OUTLAY EQUIPMENT 0 133,455 38,245 71,433 10-510-76 K-9 UNIT SUPPLIES 0 5,000 0 0 0 10-510-80 CAPITAL OUTLAY- LEASED U 11,807 147,919 0 10-510-85 LEASE PRINCIPAL 116,000 152,499 115,909 117,132 0 10-510-86 LEASE INTEREST- PAYMENTS-POLICE 29,000 0 29,467 36,221 TOTAL POLICE DEPARTMENT $2,399,753 $2,332,718 $2,402,411 $2,345,797 $2,240,590 38Page Town of Wadesboro 2025-256 Adopted Budget Wadesboro Fire Department Mission Statement The Wadesboro Fire Department's mission is to respond to and mitigate emergencies involving fire, entrapment, and nazardous release of material. We ensure that qualified professional personnel are committed to providing the highest quality fire and rescue protection and public education to the citizens of Wadesboro. Programs and Services 1. Firefighting: Responding to and extinguishing fires to protect lives, property, and the environment. 2. Rescue Operations: Rescues are conducted in various emergencies, such as car accidents, natural disasters, industrial accidents, and hazardous material incidents. 3. Fire Prevention: Educating the public about fire safety, conducting inspections, and enforcing fire codes to prevent fires. 4. Disaster Response: Assisting in disaster management and recovery efforts during events such as hurricanes, tornados or inclement weather 5. Community Outreach: Engaging with the community through safety programs, school visits, and public events to promote awareness and preparedness. Accomplishments 1 Certified Driver Operator Pumps Instructor, 1 Certified Driver Operator Aerials Instructor Responded to 507 total calls for service in 2024 Awarded 4 Smoke Alarm Grants Awarded $50,000 for equipment through the NC Office of State Budgeting Two Junior Firefighters have successfully transitioned to Fully Active Volunteer Firefighters 2nd Summer Camp completed Initiatives Smoke Alarm Canvasing Enhanced community outreach through a variety of engagement events Volunteer Recruitment Community Risk Reduction Trends and Issues The surge in service demand and heightened community engagement have significantly strained our staffing resources. Employee Mental Health and Wellness, including our personnel's physical and mental well-being Data-Driven Insights Increase in Emergency Medical Care Service Level Impacts Understaffed Overworking Equipment & Training Increased Demand Diversified Responsibilities 39/Page Town of Wadesboro 2025-256 Adopted Budget Performance Measurements Town Departments Fire Department Performance Measures Projected Department Objective Measure FY 2025-2026 Fire Department Develop Workforce Training Hours provided annually 350 Fire Prevention and Public Education Fire Department Community Outreach facilitated 20 Program/Events Fire Department Fulfill workload Requirement Annual fire and safety inspections 75 Fire Department Effective Volunteeer Program Volunteer Involvement Hours 5,000 40/Page Town of Wadesboro 2025-256 Adopted Budget Fire PROPOSED CURRENT DESCRIPTIONS 2025-26 BUDGET 06/30/2024 06/30/2023 06/30/2022 BUDGET 2024-25 ACTUALS ACTUALS ACTUALS 10-530-02 SALARIES 497,043 543,517 473,261 411,181 210,748 10-530-04 PROFESSIONAL SERVICES 3,500 176 0 10-530-05 FICA EXPENSE 38,024 41,579 35,809 30,011 16,435 10-530-06 GROUP INSURANCE 65,786 81,396 72,898 62,424 20,307 10-530-07 RETIREMENT 82,536 83,507 67,832 50,074 20,140 10-530-09 LIFE INSURANCE 1,608 1,426 1,392 1,102 427 10-530-11 TELEPHONE. AND POSTAGE 11,000 11,130 10,095 11,211 3,952 10-530-131 UTILITIES 12,000 11,803 11,588 8,563 9,492 10-530-14 TRAVEL. AND TRAINING 10,000 5,000 4,771 7,530 3,800 10-530-151 MAINT. REPAIR BUILDINGS 9,000 9,000 7,014 13,008 8,061 10-530-16 MAINT. AND REPAIR-EQUIP. 20,000 20,000 17,165 19,908 16,731 10-530-17 MAINT. & REPAIR VEHICLES 20,000 20,000 23,003 31,661 13,972 10-530-18 MANSUPPLES-GRANT U 43,247 0 10-530-20 WORKPLACE SAFETY COMPLIANCE 6,000 22,500 9,516 4,638 9,278 10-530-30 GASOLINE OIL 22,000 16,486 16,735 21,489 10,954 10-530-31 TIRES 7,500 10,982 11,046 6,556 2,236 10-530-33 SUPPLIES AND MATERIALS 16,000 14,824. 13,671 16,973 65,192 10-530-34 FIRE PREVENTION 12,000 5,000 2,352 10-530-35 UNIFORMS 11,000 13,000 9,585 9,426 12,078 10-530-36 CONTRACTED: SERVICES 29,300 20,300 16,710 9,271 6,470 10-530-37 ONBEHALF PYMTS-FIREMAN 20,000 20,000 11,384 17,355 19,409 10-530-38 CELEBRATION EXPENSE 500 0 U 10-530-48 DUES & SUBSCRIPTIONS 23,068 5,925 6,002 4,180 4,295 10-530-49 DEBTI PRINCIPAL DUE 149,500 113,500 113,500 103,750 55,000 10-530-50 DEBTI INTEREST DUE 45,000 21,023 22,733 24,328 25,835 10-530-53 MISC. EXPENSE 101 179 0 10-530-54 INSURANCE AND BONDS 46,500 46,752 34,329 33,709 28,620 10-530-74 CAPITAL OUTLAY EQUIPMENT 28,742 50,000 55,344 43,952 41,765 10-530-80 CAPITAL OUTLAY- LEASED' VEHICLES 71,883 83,159 0 10-530-85 LEASE PRINCIPAL PAYMENTS FIRE 25,151 26,865 22,586 10,159 0 10-530-86 LEASE INTERESTI PAYMENTS FIRE 2,454 0 2,454 1,112 TOTAL FIRE DEPARTMENT $1,214,712 $1,216,191 $1,144,761 $1,080,153 $605,193 41IPage Town of Wadesboro 2025-256 Adopted Budget Public Works Public Works Mission Statement To better serve the citizens of Wadesboro efficiently as possible, provide safe clean potable water, proper sanitary sewer service, safe streets, and garbage service. Programs and Services Road and Street Maintenance Program Waste Reduction and Recycling Program Snow and Ice Removal Program Water Supply and Distribution Water Quality Monitoring Metering and Billing Sanitary Sewer Collection and Treatment Permit and Inspection Services Accomplishments Sewer projects - Burns St. force main, Burns St. Bridge, Burns St. pump station replacement project will begin construction on Feb. 3rd, 25, this project also will include the replacement of the Country Club Rd. pump station, with funding left over to replace possible two other stations. Fully funded by grant. Initiatives Storm water grant to survey conditions of the aging stormwater system, another part that is out of sight and mind. $400,000 grant. To complete another sewer rehab. Project along 74 e. and in the Right of Ways fully grant project about 9.5 million. Lead and copper complying with the new lead and copper regulations handed down by the EPA. Trends and Issues There is not of enough funding for street repaving, relying on Powell bill funds is just a drop in the bucket. The Storm Water system after the grant project is finished will need funding hopefully from a storm water tax. Currently Powell bill funds are used for repairs. Water line replacement- There is approximately 1.5 miles of 2-inch galvanized piping that serve about 50 houses, no fire protection, numerous leaks due to age. Cost estimates to replace over 1 million dollars. Service Level Impacts Lack of funding effects all the Public Services from serving the citizens of Wadesboro as they deserve. All departments are short staffed. 42IPage Town of Wadesboro 2025-256 Adopted Budget Public Works Town Departments Public Works Performance Measures Projected Department Objective Measure FY 2025-2026 Garage Effective and Efficient Operations Average Days Work Orders are open 2 Garage Develop Workforce Training Hours Received annually 20 Garage Develop Workforce Certfication's Received 1 Improve responsiveness to citizens' closed within 72 hours of 3 business ddays Street Department request for service of opening service request 92% Restore Town roads in disrepair Street Department back to high quality Miles of road rehabilitated 3 Improve responsiveness to citizens' closed within 72 hours of 3 business ddays Powell Bill request for service of opening service request 0.92 Restore Town roads in disrepair Powell Bill back to high quality Miles of road rehabilitated 3 Sanitation Department Improve effectiveness 95% Sanitation Department Increase customer satisfaction 95% Parks and Recreation Effective Volunteeer Program Volunteer Involvement Hours 100 Parks and Recreation Plan & Maintain Infrastructure Planned and Preventive Work Orders 25 Parks and Recreation Plan & Maintain Infrastructure Unplanned and Emergency Work Orders 25 43IPage Town of Wadesboro 2025-256 Adopted Budget Fleet/Garage PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-555-02 SALARIES AND WAGES 50,385 50,080 51,756 49,994 46,427 10-555-05 FICA EXPENSE 3,890 3,832 3,792 3,710 3,438 10-555-06 GROUP INSURANCE 9,398 11,628 10,668 10,404 10,184 10-555-07 RETIREMENT 9,750 9,323 9,122 8,262 6,921 10-555-09 LIFE INSURANCE 163 184 188 180 166 10-555-11 TELEPHONE AND POSTAGE 500 2,700 1,533 1,844 1,571 10-555-13 UTILITIES 9,200 7,585 7,793 6,530 8,296 10-555-15 MAINT. & REPAIR BUILDING 2,000 2,000 1,733 2,739 2,286 10-555-16 MAIN&REP EQUIP 1,800 1,729 2,136 253 1,398 10-555-17 MAINT. & REPAIR-VEHICLE 2,500 2,500 2,527 5,974 1,103 10-555-20 WORKPLACE SAFETY COMPLIANCE 1,100 750 756 775 1,148 10-555-30 GASOLINE AND OIL 2,330 2,330 3,061 3,334 1,249 10-555-31 TIRES 1,500 1,500 0 10-555-33 SUPPLIES AND MATERIALS 6,500 6,258 10,246 11,366 12,932 10-555-35 CONTRACTED SERVICES 1,000 2,000 347 304 0 10-555-36 UNIFORMS 1,250 1,250 100 100 181 10-555-48 DUES AND SUBSCRIPTIONS 275 262 0 0 0 10-555-54 INSURANCE AND BONDS 3,687 3,337 3,687 3,334 2,849 10-555-74 CAPITAL OUILAY-EQUIPMENT 0 45,967 18,585 13,633 TOTAL GARAGE $107,228 $109,248 $155,414 $127,688 $113,784 44/Pag e Town of Wadesboro 2025-256 Adopted Budget Streets PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-560-02 SALARIES AND WAGES 172,600 185,100 201,532 211,241 206,899 10-560-05 FICA EXPENSE 13,204 14,160 14,780 15,667 15,289 10-560-06 GROUP INSURANCE 37,592 53,469 53,340 52,754 56,078 10-560-07 RETIREMENT 33,400 33,891 35,777 34,049 31,612 10-560-09 LIFE INSURANCE 666 860 739 733 722 10-560-11 TELEPHONE. AND POSTAGE 750 625 440 480 480 10-560-13 UTILITIES 130,000 126,291 140,127 95,485 114,394 10-560-14 TRAVEL AND TRAINING 0 500 215 10-560-15 MAINT. & REPAIR SIDEWALKS 6,300 6,324 4,452 5,969 3,100 10-560-16 MAINT. & REPAIR EQUIPMENT 7,000 7,000 7,320 6,832 6,723 10-560-17 MAINT. & REPAIR-VEHICLES 7,000 12,872 5,684 8,264 6,461 10-560-20 WORKPLACE SAFETY COMPLIANCE 1,000 1,000 1,354 1,401 2,030 10-560-30 GASOLINE. AND OIL 10,500 10,393 10,401 15,824 9,516 10-560-31 TIRES 3,500 3,500 2,599 10-560-33 SUPPLIES AND MATERIALS 12,500 12,137 9,995 17,950 17,985 10-560-36 UNIFORMS 3,500 7,507 7,309 5,212 6,295 10-560-45 CONTRACTED: SERVICES 11,335 11,335 14,985 30,360 3,556 10-560-52 RIGHT-OF-WAY COST U 9,000 2,298 2,298 10-560-54 INSURANCE. AND BONDS 19,750 20,288 16,735 14,187 10,908 10-560-74 CAPITAL OUTLAY EQUIPMENT 0 0 109,362 14,837 32,016 10-560-81 DEBT: SER PRINCIPAL 0 0. U 0 10-560-82 811 LOCATE 600 600 464 530 428 TOTAL STREET DEPARTMENT $471,197 $516,852 $634,793 $534,072 $529,603 Powell Bill Budget PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-570-04 MAP PREPARATION 2,800 2,800 2,800 0 780 10-570-15 MAINT. & REPAIR: STREETS 27,000 27,000 23,443 5,050 45,176 10-570-42 MAINT. & REPAIR: SIDEWALKS 3,500 3,500 0 0 3,289 10-570-75 STREET RESURFACING 265,000 172,318 174,618 0 412 10-570-91 CONTRIBUTION TO BRIDGE 0 U 220,227 668,755 28,980 TOTAL POWELL BILL $298,300 $205,618 $421,088 $673,805 $78,637 45] IPage Town of Wadesboro 2025-256 Adopted Budget Sanitation Department Budget PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-580-02 SALARIES AND WAGES 183,446 187,600 227,288 244,819 224,892 10-580-05 FICA EXPENSE 13,941 14,352 16,568 17,909 16,381 10-580-06 GROUP INSURANCE 37,592 41,807 58,674 62,255 58,806 10-580-07 RETIREMENT 35,264 33,761 40,316 40,572 34,260 10-580-09 UIFE INSURANCE 660 642 885 934 798 10-580-11 TELEPHONE. ANDF POSTAGE 1,786 1,786 886 879 880 10-580-14 TRAVEL AND TRAINING 125 125 108 341 126 10-580-15 MAINT. & REPAIRE BUIDLING 0 175 1,245 4,749 2,967 10-580-16 MAIN&REPI EQUIP 10,000 4,460 20,966 12,797 10,754 10-580-17 MAINT. & REPAIRVEHICLES 20,000 20,174 19,672 16,512 18,300 10-580-20 WORKPLACE SAFETY COMPLIANCE 1,000 1,000 1,395 1,453 2,148 10-580-30 GASOLINE. AND OIL 32,000 32,188 33,336 42,750 31,417 10-580-31 TRES 4,000 4,000 U 3,473 3,237 10-580-33 SUPPLIES AND MATERIALS 2,660 2,660 5,061 4,403 4,706 10-580-36 UNIFORMS 5,500 5,500 7,524 5,966 5,518 10-580-45 CONTRACTED SERVICE-WASTE 5,500 5,750 4,789 2,070 156 10-580-49 LEASE PYMNTIGARBAGE/GRAPPLING TIRK 0 15,000 45,000 45,000 45,000 10-580-50 LEASE PYMTANTEREST 0 0 10-580-54 INSURANCE, AND BONDS 27,500 27,655 19,428 26,664 22,171 10-580-57 MISC. EXPENSE 0 0 0 0 10-580-60 HOUSE DEMOLATION GRANT 0 25,000 U 0 0 10-580-74 CAPITAL OUTLAY-EQUIP. 0 0 293,474 0 1,000 10-580-80 CAPITAL OUTLAY-LEASED VEHICLES 0 0 16,669 87,408 0 10-580-85 LEASE PRINCIPAL PAYMENTSANTATION 16,758 16,758 0 2,166 0 10-580-86 LEASE INTERESTF PAYMENT-SANTATION U U 0 102 10-580-91 PAYMENTCOUNTY LANDFILL 4,500 5,456 4,649 4,429 4,561 TOTAL SANITAT TION DEPARTMENT $402,232 $445,849 $817,930 $627,649 $488,077 46/Page Town of Wadesboro 2025-256 Adopted Budget Parks and Recreation PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 10-620-02 SALARIES AND WAGES 14,486 8,894 39,325 50,733 46,240 10-620-05 FICA EXPENSE 1,110 681 3,031 3,759 3,423 10-620-06 GROUP INSURANE 0 0 6,223 9,549 145 10-620-07 RETIREMENT 0 0 5,860 6,693 5,720 10-620-09 LIFE INSURANCE 0 85 142 131 10-620-11 TELEPHONE AND POSTAGE 750 1,100 398 662 546 10-620-13 UTILITIES 15,000 7,394 9,410 6,520 6,290 10-620-15 MAINT. & REPAIRI BUILDING 3,000 1,000 2,646 1,988 4,311 10-620-16 MAINT. & REPAIR EQUIPMENT 5,000 500 321 154 592 10-620-17 MAIN. & REPAIR' VEHICLES 1,000 500 413 1,199 936 10-620-20 WORKPLACE SAFETY COMPLIANCE 500 500 425 513 761 10-620-30 GASOLINE & OIL 4,000 2,728 3,993 3,689 3,836 10-620-31 TIRES 1,000 0 U 0 10-620-33 SUPPLIES 17,000 1,500 1,520 7,521 3,857 10-620-36 CONTRACTED SERVICES 2,500 1,000 877 4,200 71 10-620-54 INSURANCE. ANDI BONDS 4,000 3,065 3,321 772 1,067 10-620-74 CAPITAL OUTLAY EQUIPMENT 5,101 0 106,375 10,822 TOTAL PARKS AND RECREATION $69,346 $33,962 $77,847 $204,469 $88,748 47IPage Town of Wadesboro 2025-256 Adopted Budget Water/Sewer Fund Town Departments Water/Sewer Department Performance Measures Projected Department Objective Measure FY 2025-2026 Water Department Develop Workforce Training Hours provided annually 100 Water Department Plan & Maintain Infrastructure Planned and Preventive Work Orders 25 Unplanned and Emergency Work Sewer Department Plan & Maintain Infrastructure Orders 25 48Page Town of Wadesboro 2025-256 Adopted Budget Water/Sewer Fund Water/Sewer Major Revenue Sources Sales & Services: Prime revenue for operations are the Water Sales and Sewer Charges Fees: Meter tampering, Late and Reconnect Penalty fees Investment Income: Interest income from all Water/Sewer investment accounts Water/Sewer Major Expenditures Expenses include salaries and payroll taxes for staff, uniforms, fuel, vehicle repairs and maintenance, and equipment and supplies. Contractor services include the maintenance of equipment; Insurance expenses cover Workers' Compensation and liability coverage for Water/Sewer Department assets. Revenues and Expenditures Budget Summary Proposed Budgeted Revenue % OF REVENUE BUDGET 1.5% 0.1% 2.0% 0.0% 2.144 PROPOSED REVENUE 2025-26 % OF REVENUE 39.1% BUDGET BUDGET Water Sales 1,300,000 39.1% Sewer Charges 1,840,000 55.3% 55.3% Late Fees 70,000 2.1% Reconnect Fees 0 0.0% Tap and Connection 48,550 1.5% Miscellaneous Rever 3,550 0.1% Investment Income 66,219 2.0% TOTAL $3,328,319 100.0% Water Sales Sewer Charges Late Fees ReconnectF Fees Tapa ando ConnectionF Fees MiscellaneousRevenue -Investmentin Income Proposed Expenditure Budget % OF EXPENDITURE BUDGET 38.1%, PROPOSED % OF EXPENDITURES 2025-26 EXPENDITURE BUDGET BUDGET Water 2,061,282 61.9% Sewer 1,267,037 38.1% TOTAL $3,328,319 100.0% 61.9% . Water Sewer 49/Page Town of Wadesboro 2025-256 Adopted Budget Personnel Allocations Budget Summary Allocated Allocated Salary/Benefits Salary/Benefits Units Units Difference Budget Totals Budget Totals Difference 2024-25 2025-26 2024-25 2025-26 Water 7 6 1 $541,548 $503,534 ($38,014) Sewer 3 2 1 194,868 140,391 (54,477) TOTAL ALLOCATIONS 10 8 2 $736,416 $643,925 ($92,491) Water/Sewer Personnel Allocations 8 7 6 5 4 3 2 1 Allocated Units 2024-25 Allocated Units 2025-26 mV Water a Sewer 50/Page Town of Wadesboro 2025-256 Adopted Budget Water/Sewer Fund PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 REVENUE 30-290-00 INT ON DEBT: SETOFF INVESTM NC CASH MGT 0 0 0 (3,600) (4,618) 30-329-01 INTEREST ON NCCMT 66,219 0 124 0 U 30-334-00 CASH DRAWER OVERISHORTAGE 50 0 563 (43) 12 30-335-00 MISC. REVENUE 3,500 2,000 3,769 2,332 781 30-337-00 WMD MM INTEREST INCOME 0 500 569 455 11 30-338-00 TRANSFER FROM PROJECT FUND 0 0 18,436 0 0 30-340-00 METER TAMPERING FEE 0 0 0 30-347-00 NC DENR 0 G 52,950 109,300 30-371-01 WATER REVENUE 1,300,000 1,239,428 1,208,767 1,184,688 1,127,168 30-371-02 SEWER REVENUE 1,840,000 1,799,900 1,750,965 1,699,393 1,674,045 30-372-00 W/S LATE PENALTY 70,000 70,000 74,330 74,300 47,890 30-373-00 TAPS & CONNECTION FEES 48,550 45,000 64,605 40,637 46,301 30-373-01 RECONNECT AND RET CHECK 0 0 30-399-00 FUND BALANCE APPROPRIATED 0 U U 30-399-10 SALE OF SURPLUS PROPERTY 0 2,500 (313,371) 1,975 30-600-00 CAPITAL CONTRIBUTIONS 0 3,156,747 (617,137) 1,467,968 30-300-03 SERVICE CHARGE #1772 0 U 0 29 24 TOTAL WATERISEWER - REVENUES $3,328,319 $3,159,328 $5,965,505 $2,435,949 $4,468,859 TOTAL WATER/SEWER-REVENUES $7,000,000 $6,000,000 $5,000,000 $3,159,328 $2,435,949 $4,000,000 $3,000,000 $5,965,505 $4,468,859 $2,000,000 $3,328,319 $1,000,000 $0 PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 51Page Town of Wadesboro 2025-256 Adopted Budget Water/Sewer Fund PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 DESCRIPTIONS 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 WATER EXPENDITURES 30-810-02 SALARIES AND WAGES 351,591 363,262 382,462 337,440 321,946 30-810-04 PROFESSIONAL SERVICES 20,000 20,000 15,233 701 625 30-810-05 FICA EXPENSE 26,900 27,790 28,161 23,935 22,926 30-810-06 GROUP INSURANCE 56,388 81,397 86,217 75,435 65,808 30-810-07 RETIREMENT 68,003 67,785 68,341 54,739 48,086 30-810-09 LIFE INSURANCE 1,092 1,314 1,352 1,229 1,045 30-810-11 TELEPHONE AND POSTAGE 13,325 15,000 13,962 13,854 12,161 30-810-13 UTILITIES 6,200 6,500 5,431 5,951 6,356 30-810-14 TRAVEL: AND TRAINING 750 750 416 275 569 30-810-15 MAINT. & REPAIR BUILDING 2,910 3,000 300 3,625 3,400 30-810-16 MAINT. & REPAIR EQUIPMENT 7,900 7,946 10,869 5,445 3,773 30-810-17 MAINT. & REPAIR-VEHICLES 3,700 3,998 3,617 2,937 2,866 30-810-20 WORKPLACE SAFETY COMPLIANCE 1,000 1,000 879 1,025 1,579 30-810-26 ADVERTISING 800 1,000 0 1,886 335 30-810-30 GASOLINE AND OIL 15,000 15,000 14,803 16,582 12,286 30-810-31 TIRES 3,000 3,000 0 4,339 351 30-810-32 OFFICE SUPPLIES 5,800 5,800 5,872 6,939 5,710 30-810-33 SUPPLIES AND MATERIALS 75,000 76,002 79,607 77,520 29,804 30-810-34 CHEMICALS & WATER QUALITY 8,500 10,000 7,427 8,867 4,463 30-810-36 UNIFORMS 5,700 5,711 5,023 3,863 3,804 30-810-45 CONTRACTED SERVICES 285,948 74,859 40,724 120,063 23,969 30-810-47 DUES AND SUBSCRIPTIONS 3,800 141 0 0 0 30-810-48 WATER PURCHASES 505,782 462,891 443,013 453,814 419,298 30-810-49 METER BOXES 143,831 46,373 21,406 9,536 30-810-52 DEBTI PRINCIPAL-UPTOWN WATER LINES 12,000 12,000 0 0 0 30-810-53 DEBT NTEREST-UPTOWN WATER LINES 14,237 14,493 14,727 9,886 943 30-810-54 INSURANCE AND BONDS 28,000 28,000 26,585 27,514 22,441 30-810-57 MISC.EXP 198 198 3,715 15 30-810-59 DEPRECATION-WAIER 0 0 157,296 128,573 107,645 30-810-60 SERVICE CHARGE 4519 3,800 3,800 4,151 0 0 30-810-61 AMORTIZATION EXPENSE - SEWER 0 0 21,533 U 30-810-63 INDIRECT COSTS - GENERAL FUND 304,052 150,000 150,000 0 0 30-810-72 CAPITAL 0 20,000 0 0 0 30-810-74 CAPITAL OUTLAV-EQUIPMENT 40,000 167,627 0 0 30-810-81 CAPITAL OUTLAY-LEASED 0 0 (0) U 30-810-85 LEASE PRINCIPAL PAYMENT-WATER 28,745 28,745 0 30-810-86 LEASE PRINCIPAL PAYMENT-WATER 2,330 2,331 0 30-810-93 FEES FOR CC MACHINE 15,000 30,806 31,384 26,349 22,027 30-810-95 TRANSFER TO CAPITAL 0 0 88,567 0 131,433 TOTAL WATER DEPARTMENT $2,061,282 $1,756,188 $1,735,404 $1,422,335 $1,275,649 52IPage Town of Wadesboro 2025-256 Adopted Budget Water/Sewer Fund PROPOSED CURRENT DESCRIPTIONS 2025-26 BUDGET 06/30/2024 06/30/2023 06/30/2022 ACTUALS ACTUALS ACTUALS BUDGET 2024-25 SEWER DEPARTMENT 30-811-02 SALARIES AND WAGES 95,311 126,304 116,685 117,651 116,155 30-811-04 PROFESSIONAL SERVICES 10,000 10,000 14,568 308 0 30-811-05 FICA EXPENSE 7,291 9,662 8,931 8,415 8,701 30-811-06 GROUP INSURANCE 18,796 34,884 22,225 26,877 30,512 30-811-07 RETIREMENT 18,607 23,568 20,778 19,000 18,246 30-811-09 LIFE INSURANCE 338 450 403 409 415 30-811-11 TELEPHONE AND POSTAGE 1,500 1,818 1,372 480 480 30-811-13 UTILITIES 22,000 19,612 20,131 16,845 15,283 30-811-14 TRAVEL. AND TRAINING 1,400 1,500 185 1,224 259 30-811-15 MAIN. & REPAIR BLDG 5,500 7,000 10 8,646 6,671 30-811-16 MAIN. & REPAIR EQUIP. 35,000 34,490 59,522 32,436 34,044 30-811-17 MAIN. & REPAIR VEHICLES 5,500 5,500 3,518 4,567 2,160 30-811-20 WORKPLACE SAFETY COMPLIANCE 1,300 1,500 1,176 1,124 1,755 30-811-21 EQUIPMENT RENTAL 2,500 2,500 0 0 30-811-26 ADVERTISING 750 750 0 592 30-811-30 GASOLINE & OIL 15,000 15,000 14,652 14,662 13,035 30-811-31 TIRES 2,500 2,500 (631) 2,351 1,436 30-811-33 SUPPLIES & MATERIALS 50,000 50,947 41,438 34,139 17,993 30-811-34 CHEMICALS 2,600 3,000 1,556 0 698 30-811-36 UNIFORMS 2,500 2,500 1,966 1,666 2,291 30-811-39 COMPUTER EQUIPMENT4$5,000 0 30-811-42 CONTRACTED SERVICES 923,250 849,930 861,061 823,253 1,121,533 30-811-47 DUES AND SUBSCRIPTIONS 90 70 0 0 0 30-811-51 BAD DEBT EXPENSE 0 0 81,500 500 (17,500) 30-811-54 INSURANCE & BONDS 18,000 18,000 9,276 17,225 15,473 30-811-57 MISC. EXPENSE 13,000 16,989 11,459 13,244 14,035 30-811-59 DEPRECATONSEWER 0 263,298 245,957 236,536 30-811-60 AMORTIZATION EXPENSE 0 10,474 3,393 0 30-811-74 CAPITAL OUTLAY-EQUIP. 0 149,975 0 U 30-811-75 CIVITAN PARK: SEWER LINE 3,500 3,887 0 0 30-811-80 CAPITAL OUTLAY- LEASED VEHICLES 0 0 0 0 30-811-81 DEBTI PRINCIPAL-SEWER 0 0 0 30-811-85 LEASE PRINCIPAL PAYMENTSEWER 10,804 10,804 U 30-811-86 INTEREST EXPENSE LEASES 0 983 399 30-811-91 CONT. TO CDBG Project 0 0 0 0 $1,267,037 $1,403,140 $1,566,536 $1,395,363 $1,640,211 TOTAL WATERISEWER EXPENSES $3,328,319 $3,159,328" $3,301,972 $2,817,727 $2,915,884 WATER/SEWER Revenue (Over/Under Expenditures) $0 $0 $2,663,533 ($381,778) $1,552,975 TOTAL WATERISEWER EXPENDITURES $2.500,000 $2,000.000 $1,500,000 $1,000,000 - - - I - $500,000 I $0 PROPOSED CURRENT 06/30/2024 06/30/2023 06/30/2022 2025-26 BUDGET ACTUALS ACTUALS ACTUALS BUDGET 2024-25 V WATER DEPARTMENT "SEWER DEPARTMET 53/Page Town of Wadesboro 2025-256 Adopted Budget Glossary of Budget Terms Ad Valorem Tax - A tax based on the assessed value of real or personal property. Typically used to fund general government operations. Annual Budget - A financial plan covering a single fiscal year (July 1 - June 30), outlining projected revenues and authorized expenditures. Appropriation - A legal authorization granted by the Town Council to allocate specific amounts of funds for designated expenditures within a fiscal year. Assessed Valuation - The monetary value assigned to property by the tax assessor, used as the basis for levying property taxes. Assessment - The process of determining the taxable value of real and personal property for ad valorem taxation. Assigned Fund Balance - Assigned fund balance is the portion of the fund balance that is spendable or available for appropriation but has been tentatively allocated for some specific purpose by the Council. Budget - A comprehensive financial plan for a fiscal year, detailing estimated revenues and planned expenditures. The adopted budget serves as the legal foundation for municipal spending, authorizing the use of funds and staffing levels as approved by the Town Council. State law requires that the budget be balanced. Budget Amendment - Aformal adjustment to the adopted budget, approved by the Town Council. Amendments may increase or decrease appropriations and are processed by resolution prior to the issuance of the annual financial report. Budget Document - The official publication that presents the Town's financial plan for the fiscal year. It includes the proposed and final (adopted) budget, financial summaries, departmental budgets, and supporting information. Budget Message - A narrative from the Town Manager to the Mayor and Town Council providing an overview of the proposed budget, highlighting key initiatives, and assessing the Town's fiscal outlook. Budgetary Control - The process of monitoring actual financial activity against the approved budget to ensure that expenditures remain within authorized limits. Capital Outlay - Expenditures for the acquisition or significant improvement of long-term assets costing over $5,000 and with a useful life exceeding five years. Capital Improvement Plan (CIP) - A multi-year planning document outlining proposed major capital projects, anticipated costs, and funding strategies over a five-year horizon. The CIP is reviewed and updated annually. Committed Fund Balance Committed fund balance amounts are internally imposed by the governing body. Once an amount is committed, it cannot be used for any other purpose unless the government, by taking the same type of action (resolution or ordinance), removes or changes the constraint. Deficit - A financial condition where expenditures exceed revenues within a given period. Depreciation - An accounting method of allocating the cost of a tangible asset over its estimated useful life. Enterprise Fund - A type of fund used to account for operations financed primarily through user fees, where the intent is to recover the cost of services provided. Example: Water/Sewer Fund. Expenditure - The outflow of financial resources to cover operating costs, capital purchases, debt service, or grants. Expenditures reduce fund balances. Fiscal Year (FY) - The twelve-month period beginning July 1 and ending June 30, used for budgetary and financial reporting purposes. 54IPage Town of Wadesboro 2025-256 Adopted Budget Glossary of Budget Terms (cont.) Franchise Tax - A tax levied on the gross receipts of public utilities, collected by the state and shared with municipalities based on proportional local sales. Fund - Ai fiscal entity with a self-balancing set of accounts used to record financial resources and obligations. Funds are established to ensure accountability for specific programs or activities (e.g., General Fund). Fund Balance - The net position of a fund, calculated as total assets minus liabilities. Fund balance may be classified as restricted, committed, assigned, or unassigned, depending on the intended use. General Fund - The primary operating fund of the Town, used to account for general government activities not assigned to other funds. This includes services such as police, sanitation, recreation, and street maintenance. Intergovernmental Revenues - Funding received from other governmental units- -federal, state, or local--through grants, entitlements, or revenue-sharing arrangements. Levy - The imposition of taxes, fees, or special assessments by the Town for the purpose of generating revenue. Non-spendable Fund Balance - Non-spendable fund balance refers to the portion of the gross fund balance that is not expendable or is legally earmarked for a specific use. This includes funds that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Examples of items that would be considered non-spendable include inventories Operating Costs - A non-personnel and non-capital expenditures required for daily operations. Examples will include utilities, office supplies, contractual services, and maintenance. Personnel Costs - Expenditures related to employee compensation, including wages, salaries, benefits (e.g., retirement, insurance), and employer contributions such as Social Security and 401(k) plans. Policy - A guiding principle or course of action adopted to influence and determine current and future decisions. Powell Bill Funds - State-shared revenue derived from gasoline taxes, restricted for the maintenance and improvement of municipal streets. Property Tax Ai tax levied on the assessed value of real and personal property within the Town's jurisdiction, based on the approved tax rate. Reserve - An allocation of fund balance designated for future use or specific contingencies, not available for general expenditure. Restricted Fund Balance - Restricted Fund Balance is a cash balance that has been earmarked for specific or limited use. Iti is mostly associated with funds held by donations to nonprofit organizations or endowments. Restricted Fund Balance is reported in two components, restricted and unrestricted. The amount disclosed in the restricted fund balance category cannot be used for any other purpose other than the resources designated for the particular purpose. Revenue - Inflows of financial resources that increase fund oalance, typically derived from taxes, service charges, grants, and other sources, excluding debt proceeds and transfers. Surplus - The amount by which revenues exceed expenditures within a given fiscal period. Tax Rate - The rate applied to the assessed value of property to determine the amount of property tax owed, typically expressed per $100 of assessed valuation. Unassigned Fund Balance - Unassigned fund balance is the residual classification for the general fund after the amounts for the non-spendable, restricted, committed, and assigned classifications have been identified. For the general fund, unassigned fund balance may represent either a positive or negative balance. 55/Page