I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going to be a little bit more careful. I'm going go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. I'm gonna go back to the place where I'm gonna go. music The The The The The The The The The The The The The The The The The The The The The The The The The The The The The you the and the agenda is a pledge of allegiance. We have a special guest with us tonight. The mayor of the Toronto Rotterdam's standing up, being ready to lead us in the pledge of allegiance, mayor. Thank you for doing it. I'm a agenda to play jibble agents. We have a special guest with us tonight. The mayor of the China Rotterdam's standing at being ready to lead us in the play of the legions mayor. Thank you for doing it. It is my pleasure. Our pleasure, ladies. To fly the United States of America and to the Republic of which it stands, one nation under God, indivisible with liberty and justice are on. Thank you Mayor. Commissioners and excited as the agenda approval. Thank you, Deborah. Motion, we approve the agenda. Second. Motion, second. Any discussion? We're going to call a question. All the favor, raise your right hand. You post likewise, the agenda hasn't been approved. Thank you. Mr. Smith's next item is, 4137. Give me a second catch up here. The public hearing on project NUCO. Like open up the public hearing. I might get up here. The public hearing is now open. Did you hear me? Did you hear me? Thank you for allowing me to appear here before you. For several months, our office has been working with the state representative, a site location, and a perspective industry who is considering locating here in Rutherford County. The project has been codename Project Newco as it represents two manufacturers who will come together to form a new company. The company proposes to create at least 125 new jobs, and It anticipates spending at least $45 million in the first five years. Should the company select North Carolina and specifically Wutherford County, it is expected that the state will be offering the company a job development investment grant known as a J-Dig. The J-Dig is a performance-based discretionary program that provides cash grants directly to companies to offset the cost of locating a facility in the state. Commerce is also expected to offer a $480,000 building reuse grant for improvements and upgrades in support of the project. This evening before you is a resolution authorizing a local economic development grant of 50% of the company's net, new, real, and personal property taxes for the first five years. If certain job and investment numbers are met, the grant could be extended for an additional five years at the same 50% rate. Tonight's public hearing aims to gather public input on this matter before your vote. Thank you. Commissioner, any comments or questions at this time? Do you know the average salary or pay that will be offered at this company? It is approximately $ 59,500 dollars all right And this is In the Golden Valley area I'm not at liberty to say all right You know the questions Thank you This is a public hearing on 4137 on project Newco. This is a time for the public to come speak regarding this matter. So regarding this matter, do you want to like to speak regarding this matter? At this time. Public hearings for Project Newco, is there a member of the public like to speak? And those of you that have been here before, you recognize that our attorney requires us to ask us three times. So we give the public a chance to speak on this matter. Okay. We'll close the public hearing. Mr. Chorri, there's a resolution and at this time I'll entertain the will of the board. Motion to approve resolution. Second. Got a motion in a second. Any discussion? You know, to call the question, all the favor is your right hand. You pose light wise. Okay. Thank you, bro. Thank you. Commission's next. Let me follow this real quick. If you haven't refreshed your computers, please do so. Next item is 4142 partners help the electric recognize. There you go, right there. Paul Holden is the director. Little sir. Good evening Mr. Chair, Mr. Garrison, Mr. Williams, thanks for the opportunity for me to speak to you for this minute. This is the outside agency budget request from partners to the Board of County commissioners for this coming year. We ask for this to annually. The thing that I would tell you is that we've kept the allocation number at the same amount for many many years. We try to be efficient with the use of the money and then we help to meet all of our expenses with using some of the fund balance that comes to partners for this. And so just so you know with the total amount this year We're 2700 dollars less than last year. We're trying to be efficient with the good use of the money the reason behind this Request is that Two two reasons one Medicaid when you are Become a participant at the jail you are no longer for Medicaid services. So there's a lot of service mental health and substance use services that we would like to offer at the jail to kind of help those folks to make sure that they don't return to the jail. So that's something that's traditionally done by Board of County Commissioners. And then also other gaps in services that other funds don't provide for. So you can see in front of you the breakdown of the money. I guess the one thing I would want to cite for this year is last year we had an online mental health service that I think everybody liked, but it was still online. So after talking with the sheriff and the staff at the jail, we thought that it would be better to have an in-person service. So we contracted with preferred choice health care for this past year. Pointing the sheriff, the jail captain and everybody else has been involved. They've done an excellent job, actually gone even beyond what we would have asked from them. The two owners have been involved and a lot of other staff members. So they are up line here for what, you know, the quest. so we're requesting $137,200 I'm hearing any questions? We should include questions. And is this counseling for inmates or residents of the jail? Yes. That's what preferred choices. They're also coupled with a reentry team that partners pay for us out of their fines so that we look to once they leave the jail to see if we can provide all the opportunities and services folks need. Again, keep them from visiting jail once and not going back. So we request that to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. I'm not going to be able to approve the commission. recommendations. Second. Got a motion. Second. Any discussion? We're going to call a question. All favor? Raise your right hand. You put a lot of wise. Thank you, sir. Thank you. Commissioners make sign them. He is public comments and the west folks to have signed up. You know, three minutes when she starts speaking up here. Michelle Clement is first. Hello, Michelle. Good evening, Chairman King, Vice Chair Muntone, Mr. Benfield, Mr. Hoff, Mr. Hayes, Mr. Garrison, and Mr. Williams. My name is Michelle Plyman, and I have both the great honor and privilege of serving as the current principal of Rutherfordton Elementary School. This week across the nation, we celebrate our teachers and school staff with appreciation. I hope you and the citizens of Rutherford County will join me this week in showing our thanks and appreciation to the teachers in our county and to the school staff to support our students and schools each and every day. I'm a very, very proud product of Rutherford County schools. However, after one, never thought I would live in Rutherford County after high school. When I joined Rutherford County Schools in 2010, I was completely blown away with how innovative and forward-thinking the district that I had left had become. I'm extremely proud and honored to be an employee of our public school system where all children are welcomed and wanted. As you considered the budget presented to you by the county manager later in tonight's meeting, I hope that you will be reminded of the importance of public education and in and of itself and that rather for county public schools by far serves more rather for county students than any other entity in our county, not to mention it is the county's largest employer. Our district has gone above and beyond provide transparency and address misinformation and flat out lies. Each of you have known since February 10th our budget needs as you joined the specially called meeting of the school board to discuss the budget. Brother for County Schools has responded accordingly to the challenges of the last three decades, but what is this board done in terms of public education support? Over the course of the last 14 years, since 2010-11, the year that I returned to this district, the Board of Commissioners has denied appropriating a total of $23 million that was requested by the Board of Education for the local expense fund. $23 million. I've been in education for 27 years now, and there is one thing I can tell you about funding. Educators do not ask for more than is needed, and we make dollar-stretching ways that are all inspiring. 23 million dollars less than what we have needed, not wanted. Most of you refuse to acknowledge the efforts of rather for county schools, much less extend any praise. The Education Matters campaign has gone above and beyond to be transparent and address all that has been thrown about to attack and bash Rutherford County Schools. It will not go away. It is now a movement and we will keep moving, shaking and advocating until our children and Rutherford County public schools get the funding they deserve. I ask you to do the right thing and honor the public office you hold and show support for the work of the public school, students, teachers, and other staff and rather for county schools by allocating the full requested amount. Investing in our public schools is the best investment you can make in the future of rather for county schools. Thank you. Thank you. Thank you. Sorry. Jonah Robertson. Oh, come on. My name is June Arromba. I'm 5th grade. Oh, come on. My name is June Aromers. I am a great, echo element. When I first started school, I had trouble going, I have had great. My teachers have helped me become my best self. Think, all of it. I have been worried about the yellow sun everywhere to the mention saving our school. I have some great ideas about what can be done. However, I have to send that each of you as the opportunity to make the right choice. Completely fund our schools. Our teachers should not have to spend their own money buying what they need after they are to us all day. Did you buy your office chair? Did you buy your office chair? Did you buy your office supplies? Does your office have air conditioning? We the students of this county are the main, into choice. It's a chance to us. We work hard every day. Oh. And then you step up. Thank you. Thank you, buddy. Thank you, buddy. Thank you. Thank you, buddy. Thank you. Thank you, buddy. Thank you, buddy. Thank you, buddy. Thank you, buddy. Thank you, buddy. Good evening commissioners. You've heard from my son and it's my turn again. We've heard from quite a variety of citizens in this county over the past. meetings. Our teachers and our school employees work incredibly hard to educate the students of Rutherford County Schools. Not only do we educate, we serve them in various rolls as stated at the last meeting and we do it well. We have students excelling all over this county and this district and they deserve to receive a fully funded education. have phenomenal teachers in spite of all the shortages you've heard from students. You've heard from teachers, principals, and school employees. You've also heard from the citizens of this county that elected you to serve. It's time to turn off Matt Locke, remove our headphones, and pay close attention during the entire meeting, not just after public comment. It is time, gentlemen, commissioners, to step up, to take a stand and to do what is right and serve all citizens of this county and to serve them well. Thank you. Thank you. Thank you. Thank you. Eric Gourney. Eric. Hello, sir. Just stand up and live down there. We don't count up to the dice. Apologize. What was it, Larry? My name is Eric Gourney. I know you're a good guy. I'm a good guy. I'm a good guy. My name is. I'll apologize. I'll apologize. I'll apologize. I'll apologize. I'll apologize. I'll apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. I apologize. for you to spend a lot of money on all the services that the county has. And I realize that many of the people here are actually just asking for you to spend our saving to fully fund the rules. They're not asking for a tax. I totally understand that. But it seems to me like if we're going to use our savings to cover a spending gap now, just setting ourselves up for a tax increase next year, or tax problems future. So we just dealt with that. A year and a half ago, you guys doubled my tax. I've come in and talked with you guys about that. Oh, you literally literally, double them. And unfortunately, we can't afford it. We can't afford these high tax. Instead, you should be cutting the budget to lower our high tax rate. Setting up, setting us up for a tax inquiry only hurts the poor in us. We simply can't afford the burden that you have placed on us. Here's a photo of just some of the county residents losing their home, their land, because of the burdens that you have placed on. I am a poor person and I'm one who is affected by the It's almost like when if you're a person who is on social security or you have a Fixed income There it's to the point where they have to decide whether or not they can pay their taxes or buy food or pay their taxes and buy medicine. Or if you're just a regular person like me working in the county, this county with it's not a real high paying county. I'm working as hard as I can, and I have to choose between paying my taxes or buying food or having a date night with my wife. These are things that I have to choose. I'm just saying the tax burden is too high. I'm here to ask that you lower the tax rate, that you find ways to solidate some of our services. Even in the schools, maybe some of the services in the schools could be completed. Maybe with ICC, my kids were doing it. As I've stated before, when I was in college, my largest class had over 300 people. It seems like we have overlapping. I can't show them. Everybody that's all about comment receiving. Appreciate it. Commissioner Dixheim's a consent agenda. Is there an item to add or remove the consent agenda? No, it's the will to board. I can motion to approve. Thank you. Second. I have a motion to second. Any other call to question? All favor, raise your right hand. You can do post lot wise. Here's your carers, thank you. Next time is 4144. Older Americans, moments of proclamation. And Tammy Aldridge, director. I'm not saying that you're older, Tammy. Which just came up on the computer here. Good evening. Thank you for having me. And matter of fact, I am old enough to join the senior internet. So I'm honored to be here this evening as we begin celebrating over Americans month This year, the theme is, live script on aging. It reminds us that growing older does it mean slowing down. It means embracing new possibilities, staying connected, and continuing to live with energy and purpose. At the Rutherford County Senior Center, we are proud to bring that theme live every day. Our goal is simple to provide a space where older adults can thrive. If you're H-55 and older, we invite you to come be a part of our programs, whether it's playing around a cornhole, a game of shuffleboard, come into our group exercise classes, working out in our gym, going to a painting class, walking on the trail, taking a day trail with friends, and we offer so much more than this. But if you're 60 and older, you're also eligible to enjoy our lunch program, as well as free transportation too, and from the center. We get our free transportation from a grant, from NC DOT, our 53-10 grant, and our home and community care block grant. We're very blessed to have those, and we will be getting over $165,000 just for transportation next year through those grants. We want everyone to know that the senior center isn't a place to see it. It's a place to move, create, laugh, and connect. We're proud to be flipping the script on what agent looks like in Rutherford County. So tonight I respectfully ask that you join us in recognizing May 2025 as Older Americans Month in Rutherford County, and that you consider adopt and the initial proclamation as presented. Thank you so much. Thank you. Thank you for your support. And are there any questions from the board in the comments? Commissioners, those that are older than the 60 and those that are less than the 60? What's the will of the board? Make a motion. We approve the proclamation. Second. So the young guy and then the old guy. We got a motion to say any discussion. Remember in 1963, John F. Kennedy made May the whole month of May. Senior citizen of the month. I remember. I don't know. I don't know. I don't know. I don't know. I don't know. Any further discussion? Any other questions? Any other questions? All the favorites you're right. And any post-5 points. Okay, Carrie, thank you. Commissioners, next item, 4138. This is EMS week,MS week. I recognize Caleb Johnson. Well, sir. Thank you, commissioners for having us tonight. As you guys are well-guarded, along with older Americans, my third week in May is a national EMS week. And this year is May 18th through the 24th. And as you know, EMS providers put their communities needs above their own needs. They respond to the cries, they've treated injured, and they save lives in one hour, and somebody's our need. And they work hard in this community. The firemen, the EMS providers, the educators, even the emergency physicians, all worked together to make one big team. And I do apologize about my voice. I just got it back today. I do apologize about that. But we do humbly ask that you would recognize May 18 through the 24th of 2025 as the is emergency medical service. The commissioner, I'd like to make a motion to approve the proclamation to make this a misuse. Seconded. I got a motion to second. Thank you, Commissioner, any discussion? Thank you for what you do. Thank you for your leadership and everything out of the paramedics in the medic. Thank you. Any further discussion? your net not a call of question. I'll favor your right hand. Any folks like was. Exiles 4140 and Pull them into road county boards and commissions. I recognize ored to the board, and he's the hands of the Saints. As you see in the agenda, you have several performances in wrongful County Board who's turned to the expiring of Jim Durget this year. And these boards are listed on the County website. You may wish to advertise these agencies and accept applications and then make appointments in the future meeting. Thank you. Commissioners, this is Eric. Suggestive action and recommend a motion for you and at this time I'll entertain a motion. Make a motion to approve advertising vacancies accepting applications and making appointments at a future meeting. Thanks for that. Second. You have a motion to second. Thank you. Any discussion? You're not going to call the question. Long favor, raise your right hand. Any opposed likewise, please. Thank you. Down to 4145 is next. This is the old business army with the Pierce catch now. State cash flow loans for disaster response activities. The amendment to loan agreement template and elected recognize our county manager Steve Garrison. Mr. Garrison, good evening. I just want to say quickly that we brought up 1963 and here I was born so I'm hurt. I think my feeling is hurt. I'm kind of processed that figure. I think we're safe cash flow loans for disaster response activity has been meant to loan agreed to template general assembly creating the $100 million cash flow loan program under the disaster recovery act of 2024. That was passed in December 11th of 2024. The goal is to have local governments whose communities where Deb State of the Hurricane Helene, while they waited for federal money to arrive. We all remember last month that April 7th, 2025 meeting passed a resolution to approve 4th Carolina cash flow long agreement,ary Nobles Associated Agreements. And so what we have before us to address concerns, counties raised about how the handle ex-provided funds funding under the loan agreement, so that state treasury's office worked with outside counsel to finalize a templated amendment to the cash flow loan agreement to account for the ex-provided funding for FEMA. Basically, when we sent in some of the reimbursement requests for FEMA for some of the disaster recovery work we made, we had that up front funding that came in. The way they had to set up before was going to trigger a five-day payback. So your action this evening will help offset that to ensure that that's not. We did adopt or have this tattoo agenda on a resolution. Glad to respond any questions. I have. Is there any questions from the board? So this takes care of that clause that's put in. Yes, there's not a five day payback. That's correct. It would be within a year. I think it's way that time frame works. We look to see one of the things we're going to continue hold out for is that it becomes a forgivable law. The Senate has moved it in that direction but not the House so we're waiting to see what's going to come out. Thank you. Any other questions? This comes as a recommendation to you, Mr. Garrison. Okay. All right. Commissioner Wilson-Wil the board. I make a motion to get right up the resolution. Thank you. Thank you. Thank you. You got a motion, a second. You discussion? Can you have a call to question? All right, raise your right hand. I mean, if I was light wise. Gary, just thank you, Joe. Okay. 4139 is next, regarding the audit contract. I'd like to recognize Steve Garrison. Thank you, sir. Go K and CPA group. Our auditing firm has provided the proposal by all the services for a rather accounting for year ending June 33rd or 2025. The base fee is $79,000, which includes up to three major programs. In additional major programs would be at $5,000 each. And a given letter for all that services for other county and an audit contract that's here to give to your review. And we're presenting this to you this evening for your consideration. Patrick, questions you might have. So when would this audit be complete? It would be by the end of the year. We're only going to have those here by December. That's the target with Hurricane Helene. We were clearly off-con frame that cheer we were able to get that submitted. This is representing about a two presenting. Is this the same company that did last year? Yes. Any other questions? What's the wheel aboard? I make a motion that we approve the contact with Gould and Gillian, CPA Group. PA for the official year ended in June 30th, 2025, and authorize the county officials to execute all documents and support of this action. And motion to your second, please. Second. We have a motion to second in your discussion. We have a couple of questions on if they raise your right hand. You have those light wise. Here is. Thank you. Commission's next items, 4136. This is the budget presentation for 2526 was in the buyer county manager. I will state that after the presentation, the commission will be addressing the winner will have workshops and public hearing adoption. It will be a vote after this, but it's going to be on those dates. Thank you, Chairman. Thank you, commissioners. The read. There were many unknown factors to evaluate as we crafted the proposed budget, including how long the current inflationary state we are in will sustain. How long it takes to see our unemployment rate returns to normal. How long and what shape an economic recovery will take. Uncertainty of whether or not there is another recessed just around the corner. At a near complete lack of data and comparable events to craft the fiscal year 2526 budget. Due to the prior and ongoing impact of COVID-19, the current impact of Hurricane Helium and the impact this extended inflation has had on our communities and local communities. Difficulty and crafting that first budget was exacerbated by multiple factors that will drastically impact the budget including a substantial financial increase in public education and public safety as well as rates of justice in response to the quickly shifting the evolving regional workforce market. The county invests heavily in our staff to ensure that they have the appropriate required training, certifications and credentials to effectively and efficiently serve our citizens. It is critical that we ensure that we can offer competitive wages to complement our attention and recruitment efforts. Along with this, we are dealing with an unexpected large, North Carolina health insurance rate increase of almost 10% and a law enforcement separation allowance increase of 9.62%, which has increased in our local expenditure and excess of about $410,000. Some items to discuss quickly, General Adams impacting all budgets, economic conditions, of course. Uncertainty seems to be the prevailing sentiment went to the 25 and 26th National State and local economies. Nationally, there may be early indicators that retail sales are slowing down. And the question remains as to whether the downturn in sales is an open of what's to come. Consumer confidence has declined significantly in the early part of 2025. And the leading tracker of consumer confidence call, the conference board, noted that in its most recent survey, the expectations index dropped to a 12-year low and below the number of 80 that typically signals future recession. I recent, Norchid, thanks survey, put the possibility of recession at close to 50%. and a C-NBC survey of CFOs found that 60% of them predicting a recession in the second half 2025, the 15% more expecting a 20-26 recession. Continued sustained inflation continues to be a problem. The 12-month inflation for all items is currently at 2.8%. Also growth in sales tax revenue continues to slow. Following years of pre-pandemic growth that rains between 4% and 7% and multiple years of double-digit growth in the early 2020s, we are now in the midst of the fifth year over year decline in the growth rate. Billions of dollars in coronavirus relief funds, American rescue plant at FON community development block grants, federal and state broadband funds, etc. have important to our local and state economies for going on the field year and a half. And these fund are reaching a point of depletion as the state, local governments, education systems, nonprofits, and others complete the investment of these funds for various one-time projects. Also, many of our municipalities have increased their have-rorm tax rates, the rates higher than the county's tax rate. The county reduced our tax rate down 14.3 cents to 45.4 during the luxury valuation, and as the county uses the have-rorm sales tax distribution model as opposed to the per capita sales tax distribution. The shifting of the county and municipalities tax rates, as well as the fire departments having retained their fire district tax rate, not lower their rates to revenue neutral tax rate, has caused the shift to several million dollars in the county's sales tax rates, sees two municipalities of fire districts. I want to be clear, it's not that they don't need those funds. I know they do. This loss was though and however remains detrimental to the counties of those other support education, which the county we rely heavily on our sales tax allocation. The impact of Hurricane Helene, there are a lot of uncertain disaster, the short term and long term impact of Hurricane Helene on our local economy, including our Advarora property taxes, sales taxes, equity taxes, unemployment rate, or the tax office is predicting that we will see a loss of around $36 million property value. So far, approximately 40, rather for County property owners that submitted applications to FEMA, requested the purchase or buying out of their properties which means that FEMA approves those applications. These properties will be deeded back to the county. We may maintain its perpetual greenfields. These properties will come off the tax book. The county also has an excess right now currently with about $44 million committed of our general funds fund balance committed for financing free removal, roadside and stream rivers, and other rescue recovery projects. Although this hurricane helene debris removal projects qualify for 100% reimbursement, there's no guarantee as to when we can expect to be a reimbursement by FEMA. On top of this, the TDA is estimating a loss of 40% of their oxygen tax collections for FY25. Wage wars. We continue to observe staff come and go from multiple departments to other local garbid entities as the local garbving of into your wage increases to compete. We're all competing with each other now. We're also losing employees to the private sector. We did include a 4% co-la increase in the current FY budget proposal, but we are already followed behind me to the local government system private sector companies that we generally compete with. The two biggest factors, challenges impacted the Sheriff's Office, EMS, DSS, and other office departments, which is true nationwide, is a repayment of existing staff and recruitment of new staff to open the fill-up in positions. And we move forward on the development of the FY 2025-26 budget. The budget needs to be developed with a strategy that will have a large impact on retention by removing or by moving our employees from a living wage to a thriving wage. Capital facility planning. Each year we include funding in our budget to address large number of capital facility needs. But we end up deprioritizing minicritritical projects as they simply will not fit within our limited fiscal or financial capacity. After successive budget cycles are doing this, many of the identified priority one and two capital facility projects that are now starting to accumulate, they need to be addressed. We are fortunate that we've been successful in securing legislative state appropriations and archipelago, which is aiding our attempts to address this backlog of capital outlay needs. I have a post-grade recession We have a large number of capital outlay needs to address and it's predictable that some of this will need to be addressed in this upcoming budget Currently the county owns close to 20 buildings facilities that are over 40 years old with at least three, that are at over 100 years old, including our historic county courthouse. I'll touch on that in just a moment. Medicaid expansion. This will be a recurrent expense, which will drive up the cost of operating and managing DSS. Also, we're seeing a large increase in the number of children in DSS custody in the reduction of available certified foster homes in the county, which drives up operation costs significantly as the cost to house children and our care outside of county is much higher than the cost of foster placements are. Anyone that's here would like to consider being a foster parent. We talk about the 2526 budget. It is important that we look at what the internal factors are that rise up in place pressures on our physical management of services and programs. We offer to the citizens that we serve the county departments and offices are managed with approximately 475 budget at full-time employees, 195 part-time and 53 temporary for a total of around 723 staff that are budgeted on our payroll. The county is a second largest floor. You heard our speakers say that they were the first. That is true. We are second, highest in the in the county would love to see that they come when that's industrial manufacturing that becomes our our highest employer You need to keep moving toward that Planning public works mr. Cersei over here I'll have wasted department manage almost 500,000 square feet of building and facility space representing an excess of 70 buildings and facilities in over 800 acres of property. The Solid Waste and Airport properties alone exceed 600 acres of managed property. It's also important to note that all the county facilities, equipment, vehicles, technology and staff creates an exceedingly heavy burden for planning and public works, rods thought of ways to IT, finance, HR, and other staff who provides support. The following visual representations of the County capital facility property assets, as well as the county services and programs, all for Characters and clearly highlights the demands placed on our county budget each year. County government strives to improve the quality of life of the citizens we serve while being good stewards of their tax dollars. County services and funding is supported by Adro or Property Taxes, sales tax, state funds, federal funds, grants and department, specific fee-based revenues. Each of the county departments and offices that fall under the county government umbrella are impacted by the citizenry make regarding our annual budget appropriations. Equally impacted are the community partners that are budget-supports such as the RUBF County School System, the Public Charter Schools, Ossothermal Community College, the Fudill's Health District, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, Hospital, As we ask, based on the commissioners, how to ensure we are the exceptional service delivery across all of our county departments while continuing to support the operations and capital needs of our community partners all within a very restrictive and conservative budget. Horton Note that Rutherford County does not have sovereignty from the government of the state of North Carolina. We are an extension of and arm of the state government and held a certain string to statutory requirements to provide services and programs as the state mandates. Most of the departments and offices represented on this slide prevent provide management of mandated services and programs as required by the state of North Carolina and you will see that most of this is safety net programs and services. The county does receive some federal state and philanthropic funds for some of the programs and services that we offer, but the lines share of the cost to manage these departments come from local taxes as mandated by state. In the 10 plus years that this current Board of Commissioners have been serving the county, we've experienced minimal growth ingrowth and staff and services apart from the additional staff added to EMS that permitted us to move that department from 24 hours shifts to 12 hours shift. The recent acquisition and plan renovation of the old Bolo building was necessary, primarily due to expansion within the judicial system. In the past few years, the state has added the fourth judge to our court district. A new public defender's office has added additional court and probation and parole staff. County has mandated provide housing at no cost for the district attorney's office, judges, clerk, spirit court, court support staff, public defender's office, probation and parole. juvenile justice and guardian had allowedom. That place is a large burden on county taxpayers to cover that expense for state operations. Whether state mandated or not, most of the services and programs offered in managed by the county serve a safety niche for our senior citizens, children, individuals with physical and mental health needs, disabilities, individuals and family struggle with substance use disorders, our veterans, farmers, and individuals and families that are struggling financially. The commissioners continue to hear from our citizens a desire to see the county prior to our task funding for educational and public safety. while I agree that education public safety matters, it is critical that we not forget that education public safety. While I agree that education and public safety matters, it is critical that we not forget that education and public safety partners are not the only ones in the room. I recognize that our county department heads and their teams have become unintentional and unwilling victims of the vexing and deafening attempt by some demonizedize and vilify county leadership that they find themselves in indefensible positions. Unlike some, our team leadership does not attempt to manage their departments in governed BS social media platforms. These slides pay homage to your dedication and perseverance. I serve the citizens of Rutherford County despite the distractions you've been presented with. And to let you know that we see and hear you. We hear your whispers in the wind. And we stand here this evening to let you know that you matter and the services you offer our citizens to help improve their quality of life matters. Thank you for your service. Amada. That's a lot of it. As I mentioned previously, the county manages almost 400,000 square feet of building and facility space representing an excess of 70 buildings and facilities and over 800 acres of property. The largest concentration of county owned properties can be found in Rovedin at the Fairground Road Complex in Spendown. This includes the county administration building, Sheriff's Office, the Tencent Center, Court House, Public Defenders Office, Building Inspections and Planning, storage and parking lots in downtown Rovedin. Thank you Mayor Dansey. our fairground road properties. We house the senior center. Good deals. and parking lots in downtown Roads. Thank you, Mayor Dansey. At our Fairground Road Properties, we house the Senior Center, Good Hills Health District, the library, the Red SS buildings, EMS, the maintenance and garage facility, the Evans building, the 911 Operations Backup Center, Transit Board of Elections, Veterans Center, and the Fairground Road Green Waste System. As representing this map of the county, we also have properties and facilities at numerous locations scattered all across the county that we continued to operate and maintain. This includes library as EMS stations, solid waste convenience centers, current landfill property, old landfill properties, which state requires county to continue to maintain old, repurposed school properties. 9-1-1 Operation Center, the airport, animal control, several parks and historic sites, and roughly five miles with the Thermal Belt Railroad. We also anticipate, anticipating the grand opening of the new Legacy Soccer Complex very soon. The new Soc complex will be jointly owned and operated by the town of Far City and the county. We are extremely excited and proud to see this new complex come online this year. We're very appreciative for the RHI Legacy Foundation, EDA and State Legislative Appropriated Funds that covered the engineering, design and construction costs for this project. We're also looking forward to the collaboration and partnership with brother for soccer association. They've been a key member process as well. Admittedly, the town of Farr City and County, we will encourage some operations and management costs for this new complex going forward. But we do hope to bring in some additional revenue either through the use of the property for tournaments and doors to else tax money. But we're excited about that coming up. We do the loss for our major industries in the 1990s, leading into the early 2000s. The county's local economy became distressed as we own. That limited, which limited the county's fiscal capacity tackle our burgeoning capital outlay up, keep preparing innovation. This was worsened with the onset of the Great Recession of 2008. By 2010, our unemployment rate reached 19% in January and February of that year. Although our local economy has improved, it's my opinion becoming more diverse. We find ourselves attempting each budget cycle to address the backlog of capital facility needs that includes risk systems, HFACs, horrors, windows for our large number of buildings and facilities. Our properties and that includes repaving, resurfacing, patching, large number parking lots, sidewalks and all the other experiences that we have hangout. One minute. Our vehicles and our equipment, critical priorities. These pictures represent some of the county's oldest facilities and structures that we continue to attempt to identify funds to maintain, care and or replace these agent facilities. That's not an all-inclusive list. You'll note that many of these structures are former school properties that County has repurposed. As new facilities were constructed by the school system by the County using local tax dollars or state boundary. Let's talk about some of our county properties. Bigger staff historic property is probably one of our oldest besides the Becker-Mant. This was constructed in 1894 to 131 years old. Our courthouse, the historic courthouse was constructed in 1926. It will be 100 years old. Our West Court Street Building, this former probation parole office, and current sheriff's office storage facility was constructed in 1937. It's 88 years old. The old Cliffside Hut constructed in 1946, 79 years old. Public Defender's Office, 75 year old structure, constructed in 1950, currently houses the state public's. Fenders off. The No far city Dunbar school that structure was constructed in 70, 75 years ago. The old shallow school gym was also 75 years old. So right now serving as a quad for extension, education center and by the board of elections as a polling place. Our Davis Street, Sheriff Office Annex, this 68 year old structure was constructed in 19... This building you're in right now, the county administration building, 67 years old. Constructed 1958 was originally a grocery store. Currently housed as county administrative staff, HR, finance, IT, Legal Department and Chair, SOAP. The Veteran Services Building, 66 years old, was constructed in 1955 or 59, as was the Board of Elections and Transit Building. The North Carolina Forest Service Office was constructed in 1968, which is 7 years old. Our solid waste garage, constructed in 74, it's now 51 years old. The airport hanger, our large one, was constructed in 1975, it's 50 years old. Our DSS building, A and B, this 48 year old facility was constructed in 1977. County owns two old closed landfills near Highway 221A in the Henry, I hadoleen and Cliffsside Community. Landfills came into use primarily back when all the large mills were actively using them and operated out of that community. We're out of the Henry area to Caroleen and Cliffsside back. The old Cohn Mill landfill located on P. Ridge Road and Cliffsside began operations 64 closed in 71. The Aventell Landfield site began accepting waste in the early 70s and was closed officially in 1995. Currently also being used as our law enforcement firing rate. Although closed, NCDEQ requires the county to continue to perform maintenance on these landfills by removing any non-grass vegetation grown up We have to continue to monitor water and gas wells That we had to stall all around the perimeter of these old landfills Relatively speaking the chair soft detent center are not that old However, the 1972 section has endured numerous renovations and add-ons over 53 years and and the old jail cells located in that section are still in use today along with the tower. The detention center tower section is only 28 years old. However, it does have some design flaws. The multi-story tower with the Mezzanine design was not optimal for a detention center. Sheriff's Office, they also have a house in Mates 24, 7, 365. Who can be quite destructive. I have to go to like tell you that. It's critical that we begin planning now to construct a new sheriff's office and detention center as well as a new courthouse. This will be very expensive project, so it's critical that that planning needs to begin now. Or comparison, leaving the county is currently constructing a new justice center that will house the court system sheriff's office detention center at a cost of $190 million. The first year's debt service for that new facility, estimating that to be approximately $19 million. That's greater than the combined total current year budgets for the towns of Rutherton and Spindell, which is approximately 14 points. That's just one year's worth of debt. Other large projects we see on the horizon for which planning needs to begin now, construction of new high schools. These Rutherford High School constructive beginning, I believe in 1962, Tess Haal was constructed beginning in 1956. We constructed a new high school of approximately 370,000 square feet, comparable to RS Central, and the cost would be at a minimum of $325 per square foot to a high of $643 per square foot, depending on how we get the market. That places construction costs between $120,000 and $250,000 to $237,910,000. Staff of the Rutherford County School System have suggested that the commissioners and county administrative staff visit and two other schools and facilities. My 10 years have been the county manager. I've had the fortune of walking the halls and grounds at least 12 of the school system facilities, either in a professional or personal capacity. I've always greatly appreciated my informative. In spirit reciprocity, I would extend a similar invitation to any school board members and staff members to or any of these county facilities I've just gone through. Especially our Sheriff's Office and Tensions Center and our almost 100 year old court house. I'm sure the sheriff and our clerk, very court would be glad to accommodate a tour. Go back to. go back this is why I am so sorry. Cad is not finesse any new significant county specific facility construction projects since 2015 and years ago. When the Carolean community, EMS base and Haynes library structure, our current slate of county capital L.ide Project were not financed. And zero local tax dollars are being used for these construction and re-innovation projects, which were funded using the American Rescue Plan Act funds, led to Slated State Appropriations, grant fund. That includes the following, the new Rutherford County Government Services Center, which is going in the old Bible Bill. Our new Animal Control Center, the acquisition of the old RS Middle School 6th grade building, cafeteria. The creation of a fourth courtroom and DA offices in the current courthouse and renovation of the lower offsets for the Red Stradees. The new legacy soccer complex. Two new broad river water parks, renovation redesigning of the current Sheriff's Office and detention center. Spindell, EMS-based for innovation. And the new DSS Lighthouse facility. I think we have a ribbon cutting. Tomorrow. So, for me to say it again, for the list of those capital projects, I've just covered county tax those capital projects I just covered county tax figures have incurred no debt service for those projects and zero local tax dollars had been used for them. I hear that a lot of good lot of questions so I want clear, transparent at this afternoon about that. This talk about all the funds that came into the county. The total amount of funds requested from the county department's office, school system, community college, other community partners came in at 107 million, 237,287. I left an initial gap of revenues needed to cover the requested additional expenditures of approximately $13 million. When you back out the value of the economic development and incentive agreements that we pay out each year, the value of one penny of the tax rate is currently at $1 million, $26,602. That's the value of one penny. To accommodate this increase to the budget would require the addition of approximately 24 cents to the tax rate, which would increase the current tax rate of $45.4 to $69 per each $100 of a phrase. as the July 1st of 2025 county will have debt service outstanding This is what we still owe 31 million 488,485 dollars County represents 21.33 of that. I see see represents 8.. School system represents 86.87%. And an old water sewer project, the county funded in 2006 and 710 represents 1.29. The budget message recommends 10 million 749,933 as our debt service set aside for FY25 and 26. Going into the new budget, approximately 95.4% of our capital outlayed total debt service outstanding. Be tied to education. For fiscal year 2526, we are recommending a total of $4,963,000 and $17 to also Thermal Community College with $3,263,000, $17,000, I want to operations and $1,1,17,000 to capital outlay. Including debt service for college capital outlay, the total county financial support to ICC and FY2526 will be 5 million, 422,427. This reflects a 7.81% increase in operations and a 33.17% increase. Mr. Reminder to the commissioners, we do have a request as well for support of the New Health and Science Bill with requests from the community college coming out as four million. That's something we'll need to take under. Take a look at it and take under advisement considerations. Rather for county schools for FY25 26. I'm recommending an appropriation of 25 million, 767,592 for the Rutherford County School System, with 20 million, 307,265 going to general operations. I'm recommending we do it a little differently this year, also recommending, who may, $20,000 for teacher supplements. I'll explain that a little more in just a minute. And then. a little differently this year. Also recommending Bumeian $20,000 for teacher supplements. I'll explain that a little more in just a minute and then one million six hundred nineteen thousand seventeen dollars the fully fund school resource officer. We're also including a one point eight million one million eight hundred twenty one thousand three give me a thousand. The general capital outlay, including debt service or capital, school capital, the total county appropriation supporting the Rutherford County school system, here in FY25 and 26 is recommended. 34 million, 487,549. The total county appropriations to supplement education, Tap it out, lay it the sales tax and lottery fund distributions is recommended at one million, five hundred and forty two thousand, seven hundred and sixty. This is a thirty-seven point eighty-seven percent increase over current years appropriation for operations and a forty point twenty-eight percent increase over. The county does have have, we currently do not have current salary and supplement pay information from the school system. However, we are aware that some high level, higher level staff positions within the school system are earning annual supplements that range from 3000 year up to 27,000 a year. Not to diminish the critical role that all school system employees play as key members of the school system, but the most critical life-changing and life-impacting employees of the school system are our teachers. Yet they are only been offered an annual supplement of approximately thousand dollars. Setting aside a line item in the county appropriations to raise teacher supplements up to approximately 5,000 a year is long overdue. This will call for greater accountability to ensure that these set aside funds are used for that purpose. We also recognize that the recruitment and retention of teachers is critical. This budget also proposes or recommends assigning separate line- of appropriations for local county funds to cover the cost of SROs. In August of 2022 former sheriff Francis and school board chairman Marl came to commissioners requested that the commissioners increase the number of full-time equivalent positions assigned to the sheriff's office which falls within your per view as county commissioners that was to ensure that all county schools had an assigned SRO this request did not come with their request for additional funding commissioners unanimously approved the request and the school system moved forward to contracting additional SRO's support for their schools for FY 2223 leading Leading up to or over the summer of 2023, there were several retirees and resident nations of SROs and the school system made the decision not to fill those vacates. This budget proposal signs a separate line item for local county appropriations for SROs to ensure that SROs are once again assigned to each school. The sheriff did include a request in his budget request this year to direct fund five SROs in his budget which I respect that recognizing the school safety is priority for him as well as for Commissioner Haynes. However, as additional SROs are tired or We're left over time with that number of direct funded SROs increased to five to six to seven. Also, except to the school system, not the county commissioner nor the sheriff has to have to secure their schools. Whether that be in the form of new technologies, enhanced facility features to secure the campuses, security resources and more. readily admit that I don admit that I do not quite have a good understanding of the comprehension of how low wealth funding is maximized. My understanding is that the amount of local county appropriation impacts the form of a layer used to permit the school system to draw down additional low wealth funding. Yet the full funding for SROs is not included in the local appropriation to the school system. that non-impact they're a drawdown of a list of additional low-wealth funding. Yet the full funding for SROs is not included in the local appropriation of the school system. Does that not impact their drawdown of additional low-wealth funding? My final concern here is centered around the idea of the county wreck funding any staff or contracted staff as a school system. Does this establish a president's or consideration of other locally funded school system positions? And what does that mean as far as the charter schools in the county? Which the county has prohibited from direct funding SROs or other positions, asked for the Northbound General Statute due to the organizational structure of charter schools. We've heard it loud and clear from the community they would like to see greater financial support support of public education and public Safety how do we ensure that we have sufficient physical capacity to be clear their utilization of our general fund Unbalance is not an option. Please permit me to elaborate I don't want to get tired I'm only I who paid just now about 20 more. It's time with me. To understand why fund balance is not an option for consideration to increase funding for education and public safety, permit me to offer a 10,000-foot view explanation of local government fund balance purposes, restrictions and general information. This as a reminder, the audit that was released earlier this year was an end of year snapshot through fiscal year ending 2024. That's been over 10 months. Not a picture of where we currently are. Just use lives quickly kind of get into definition terms. Fund balance versus reserve fund balance is an accounting term defined as a difference between assets and liabilities and governmental fund. Term reserves is often used by public finance practitioners, but isn't an actual government accounting term refers to the portion of fund balance held in reserve to provide a buffer against financial distress or risk. And as you used to describe the net position of governmental funds calculated in the court, it's would generally accept it. County principal, governmental firms funds reserves and prizes the portion of total fund balance. The legal definition of the formula for available fund balance is the cast investments, Mon minus law abilities, minus in conversation, minus deferred revenue, arising from cash or seats, which equals fund balance available for government accounting standards. That's gasp. Statement number 54, fund balance reporting, governmental fund type definitions, governance and governance of descriptions used to report fund balance. The statement focuses on the extent to which a government is bound to honor constraints on the specific purposes for which amounts in the funds can be spent and breaks total fund balance into five different components. Nonspendable fund balance, fund balance in this category is inherently nonspendable. This classification includes amounts that cannot be spent. The cause they are either A, not spendable form, or B, legally or contractually acquired to be maintained, packed with inventories, and prepaid expenditures. Go back. Restricted fund balance. This category is externally enforceable limitations on the use of fund balance imposed by parties such as creditors, grand tours, or laws or regulations of other governments. Under that category, you have restricted for stabilization by state statute. Rook on general statute, 1.59-8. Rebit's units of governance from budgeting or spending a portion of their fund balance. This is one of several statutes enacted by the North Carolina State Legislature in the 1930s. It was designed to improve and maintain the fiscal health of local government units. Restricted by state statute, RSS, is calculated that at the end of each fiscal year for all annually budget funds. The calculation in GS159-88 provides a formula for determining what portion of fund balance is available for appropriation. The amount of fund balance not available for appropriation is what is known as restricted by State Statute. Repropriated fund balance and any funds shall not exceed the sum of cash and investments, minus the sum of lobilities and commerce and deferred revenues arising from cash receipts. As those figures stand at the close of the fiscal year, next proceeding, per gas speed guidance RSS is considered, a resource upon which a restriction is imposed by law through constitutional provisions or enabling legislation. RSS is reduced by inventories and prepaids as their classified is not finable. Outstanding and comerses are included with RSS. RSS is included as a component of restricted net position and restricted fund balance on the base of the balance sheet. Also included the NAD are restricted for debt service, restricted for education, restricted for health services, restricted for capital projects, restricted for public safety, restricted for registered deeds, restricted for economic development. Next category is committed fund balance. This encompasses limitations imposed by the government on itself at its highest level of decision making, for example, governing board through resolution. The governing board might like to commit a portion of fund balance to a stabilization fund as an example of out of cushion against unknown economic downturns and revenue declines. Assign fund balance. This category is for the portion of fund balance that's earmarked for an intended use. Intent is established to either the highest level of decision making or by a body or an official designated for that purpose. For example, a portion of fund balance might be assigned to offset a gap in the budget stemming from a decline in revenues or a portion could be assigned to pay up or pay for an upcoming special project. Also included in the matter is the secret years expenditures, which we have that quite often, HVAC replacement and roof replacement. We generally always end up with a lot of projects that are defined as fund balance available coming off at the beginning of that year, but that is. There's actually a lot of projects primarily with Mr. Cersei's department that are carrying our funds. Unassigned fund balance. This encompasses all fund balances that are left after considering the other four categories. At least that use is least constrained in the category of fund balance. This is a portion of fund balances not been restricted, committed or assigned to specific purposes or other funds. The general fund is the only fund that reports a positive unassigned fund balance and governmental funds other than a general fund. If expenditures incurred for specific purposes exceeds the amount that are restricted, committed or assigned to those purposes, it may be necessary to report a negative un a signed balance in that fund. Those last three components, they made it assigned and unassigned fund balance together comprised, unrestricted. We break out the fund balance by topping category on this slide. At the end of fiscal year ending in 2024, our combined total fund balance was approximately $136 million. With our general fund balance coming into approximately $63 million. However, our fiscal year ending 2024 unassigned fund balance was approximately $47. It is important for the carried to maintain a prudent level of financial reserves, regarded citizens against service disruptions, in the event of unexpected temporary revenue shortfalls or unpredicted one-time expenditure. The fund balance has been accumulated to meet this purpose, provides stability to respond to unexpected adversity and or opportunities. It's also very important to remember that the school system, the community college nor any of our non-departmental election officials, such as the sheriff, the just the clerk of sphere court registrities, have taxing or debt service authority or responsibility. That falls squarely on your shoulders, gentlemen. The North Carolina Local Government Commission, LGC, does not look at a government's fund balance available as a measure of physical health if that local government or public entity does not have the ability to levy taxes or to incur debt service on large capital-at projects. Primary reasons for maintaining a preventable financial reserves are to plan for contingencies. Because of the volatile revenue sources such as property and sales taxes, the government will always face challenges when it comes to matching planned revenues with actual expenditures. Local events such as a closure of a major employer can also negatively affect revenues. Extreme events such as winter storms are as we experience hurricanes. They can increase operating and or capital costs. Reserves can be used to make up these temporary shortfalls and as we have discovered having a strong fund balance permitted us to cover millions of dollars of hurricane relief and recovery projects including debris removal without having to secure a state or federal loans. Our strong fund balance also permitted the county to move forward with the debris removal contract earlier than many other impacted counties since it is a large reimbursement based FEMA project. As of April 1 first and as I stated earlier, County is currently committed to expand approximately $44 million per fund balance towards Hurricane Helene route relief recovery. This is 100% reimbursable, but we do not anticipate receiving our reimbursement anytime soon, certainly not for the fiscal year begins. is also critical that we maintain a strong fund balance until we were able to see what the impact of Hurricane Helene will have on our ad-villorum taxes as we anticipate losing over $36 million in value due to the hurricane. We also anticipate that Hurricane Helene will continue to impact ourselves, tax and our occupants tax or extend the time. As some of the municipalities and fire departments retain their tax rates or they did not reduce them down to their established revenue neutral number, post revaluation. While the county lowered our tax rate and excess of 14 cents, we are losing millions of dollars each year, each budget year to those towns towns and barred departments at the county used to receive, which we use primarily on the education. It's also critical that we maintain a strong fund balance recognizing that it will be necessary for the county to draw down these funds to supplement our annual budgets each budget cycle until the next revaluation year for designated one-time capital expenditures. It's also critical that we maintain a strong fund balance until we determine what the actual construction renovation costs are going to be for the fourth courtroom, the detention center capital project, and the renovation of the sixth grade building in Caffteurue for the share song. We incurrently intend to apply our state legislative appropriations and our funds for those projects but as we continue to struggle with high inflation supply chain issues we anticipate those projects coming in well over current budget amounts. County must also maintain a strong fund balance due to the financing debt service the county carries for the county the school system T.C. It's also important that we maintain good standing with the rating agencies. Bond rating agencies consider a strong level of reserves a sign of credit worthiness because it enhances the government's ability to repay that all time and in full. This is critical as the county continues to evaluate current and future capital facility projects not only for the county but for the school system, community college and justice system. As a reminder none of these empties have tax authority or debt service responsibility or authority. Critical the county maintains fund balance reserves at the optimal recommended percentage to protect the counties credit rating to obtain lower interest rates. It also helps us to avoid interest. Ashesors may be used rather than debt to fund appropriate capital projects. Currently as I mentioned on our previous slide the county has contributed to a slate of large capital projects using the combination of Harper funds, state appropriationsations, grants, and fund balance. Without having to incur debt service or raise a tax rate. Along with the capital facility projects that I mentioned previously. And I also utilize our ARPA, state appropriation grant funds to partner withers to Expand Access to High Speed Internet. We've purchased new shares of its vehicles, amulets, including some new remounts, several needed vehicles for other departments, new public safety equipment, replacement of old generators, HVAC and the border systems, A full EMS base renovation, power load stretchers, and oxygen regeneration stations for EMS. It also serves as a flow management tool. Reserves can be used to cover times of year that normal experience low levels of cash. Our adverorm property and vehicle taxes make up the majority. County revenues important to maintain a sufficient fund balance to cover our expenditures for up to four to five months. That includes monthly distributions of operations funds to the school system and the college. Also maintaining a healthy fund balance level ensures that the County avoids LGC warnings. While the local government commission recommends a minimum of eight percent available fund balance for cash flow purposes, which by the way 8% will only cover our county operations for one month. The LGC looks at a multitude of factors to evaluate a local government's financial well-being including the percentage of fund balance available for appropriation, our credit rating, indebtedness over appropriation the fund balance for ongoing recurrent expenses, effective tax rate, and ability to pay obligation to an atomley matter. For it's important we maintain a fund balance available for appropriations comparable to similarly situated counties. Due to the fact that county governments have tax and thought and can incur debt service for capital projects, they'll just see encourages counties to maintain a fund bounce comparable to similarly situated counties with similar operating budgets, operational budgets that ensures that county has adequate funds maintain operations for several months. If necessary, and that we have sufficient funds to cover our current debt service, remember the $35 million slide is it. That helps protect our credit rating and obtain lower interest rates on borrowing, borrowing, which is critical when we do incur new debt service financing for new capital outlay projects. We have sufficient funds to provide provide cash flow during peers of decline in revenues and ensure that we have sufficient reserves for emergencies and unforeseen expenditures for the county and or the education systems that we financially support. Local government commission does consider fund balance available in the development of its annual unit assistance list And if a county or municipality has a fund balance that fund balance available That is significantly below that of its peers similarly situated counties Which it was approximately feet to two percent for FY 23 and has been training upwards has counties continue to face uncertainties which were unprecedented. And or is training lower over time, the county would risk being added to the LGC units assistance. We would then receive a financial performance indicator of concern. Meaning that county did not meet the minimum requirement for fund balance available. The county would also end up on this list if the LGC discovers that our fund balance available is trending down because it is being used to cover ongoing recurrent operational expenditures and or if there's an over appropriation for our available fund balance. At the end of the day if our available fund balance were used to cover the ongoing recurring operational expenses of our funded community partners, that could only be sustained for a brief period of time as our fund balance is basically, it's our savings again. Then once our fund balance is depleted, and we were able to adequately replenish it, then the commissioners would have to consider a tax rate increase or greatly reduce services and programming. Mr. Gourney spoke well to that. I think he must have read my notes. This would also place us on the LGC's to stress unit assistance list. We would not be able to maintain our good credit rating and we would not be approved by the LGC for any future financing capital outlay. In summary, maintaining a healthy fund balance level ensures that the county avoids LGC warnings and ensures that the county maintains a high percentage of fund balance available for appropriation ensures that the county maintains a good credit rating ensures that we have adequate funds to cover our indebtedments. It helps the county to maintain effective tax rate ensures that we have the ability to pay obligations in a timely matter more. The factors that would trigger LGC warning includes our fund balance available trending down significantly. Our fund balance being used to cover ongoing recurrent expenses and or an overpropriation of our balance. Apathetically, let's say we did spend on our fund balance to cover ongoing recurrent expenses to further our financial support of education and public safety, which we could do only for a year or two, as that's our savings again. Then what? Worst case scenario is that the LGC places the county, while they're dreaded watch list, because we use those funds to cover ongoing recurring. Our credit rating drops and we find ourselves in a position to no longer be able to secure optimum interest rates from debt service. Our available fund balance falls below the percentage of similarly situated counties and the LGC denies our request to seek financing on any future new capital out. For physical year 2526 this budget recommends a total general fund budget of 94 million 273 thousand $625. Total budget for all funds at $124,000, $421,717, and a 16.64% increase over the current fiscal year. That higher number, that's including those pass-through funds that we collect from the Fire District taxes. Our current tax rate is 45.4 cents per every $100 of value. The support, our general government operations, while also increasing our financial support of public education and public safety. Recommendation is that we adjust the current tax rate to 56.9 cents. That's an 11.5 cent increase. The tax rate has decreased from 60.7 down to 59.7 in fiscal year 2019-2020 and then down 14.3 cents to 45.4 cents in FY 2324. For long term and recurring physical support of education, public safety, and our general county operations are vested in the tax rate to 6.9, that's what it's going to take to accomplish that. To be clear, this still leaves a lot of departmental funding requests funded, which would have required that we had just a tax rate to 69.4 if you remember my earlier slide. That's what would be needed to fully fund everything as a request. To offer an example of how this would impact the average property owner, the owner of a property with a tax price value of $300,000 is paying approximately $1,300 a year in property taxes. Increasing the tax rate to $56.9 would increase his property owner's taxes up to approximately $1,700 a year. That's an annual increase of approximately $345 a year, $28.75. This is why our general fund budget pie chart looks like in our current year. Public safety currently makes up approximately 29% of our current budget. Education makes up 26.5 and human services makes up about 20%. the proposed budget, the public safety currently makes up approximately 27.5% of our budget. Education increases 30.79%. Human Services makes up about 20%. Just want to quickly point out the human services percentage is a bit misleading. Approximately 63.39% of the tax dollars used to support human services is reimbursed. Their state, federal and grant sources leave in only around 36.61% is covered by local county dollars. County also continues to cover the gap and funds available for capital facility debt service for education. If we add in the portion of county funds used to supplement the school the school construction debt service that's approximately 1 million six hundred and thirty one thousand seven hundred twenty five dollars. Education makes up approximately thirty five point fifty 21% of the appropriated. One final comment I will make before I move on to our solid waste department's enterprise budget is that I'm aware you heard it tonight. School system representatives have publicly stated that County has underfunded them by 23 million dollars since FYE 20 2011. The fact is that every County Department Office and Community Partner has not been funded at the level they requested in any given prior budget year. Since fiscal year ending 2017, I started in 15, so I started there. The county has received annual budget appropriation requests over approximately $780 million. We have appropriated approximately $632 million. That left a gap of approximately $148 million requests were not funded. The county has continually operated or tempted to operate limited gas. Talk about solid waste. Both county solid waste department is operating as an enterprise system and is self-supported by the revenues generated by the program. Due to the increase in the operating costs, increasing of critical urgent capital facility and equipment needs, and the reduction in state revenues for state mandated programming. It continues to be exceedingly challenging, generate revenues sufficient for beating the current and ongoing operations and capital facility's equipment costs for the department. Unfortunately, since our costs operate and manage the solid waste operations, well as a cost for our vendors and their subcontractors, continues to climb, we are unable to avoid increasing our various fees to cover those operational expenses. The primary factors impacting the solid waste department include continued and sustained increases and fuel, all-time parts, which as you can imagine, for a lot of the large trucks and large pieces of equipment we have, it's very expensive. Also fuel surge charges have increased due to fuel prices on our tire disposal and our MSW contracts. We have an annual 2% to 3% consumer price index increase for tire disposal, MSW hauling and disposal and recycling hauling process. Increases in ploy benefits due to larger than normal state increase. Solid waste department continues to explore waste and ensure the fiscal sustainability of the Solid Waste Department as an enterprise fund. has been on the following. Establish a fee structure that is fair, equitable, and less well-dead to implement for the public. The current fee structure places a large amount of the fiscal burden of supporting the operations and management of the landfill, transfer station, convenient centers on the back of the citizens who live in the unincorporated areas of the county. Currently approximately 71% of our county population lives in the unincorporated communities county. Another goal is to ensure that revenues are generated as support the burgeoning capital facilities equipment, vehicle repair and replacement costs. This will permit the creation of an equipment replacement plan, a financial assurance plan with state mandates to cover the cost of maintenance to not only the old closed landfills, but to set aside the fund for any future land-filled openings or closures. And a capital-sealed plan in a future land-filled self, in order to meet our legislative requirements to present a balanced budget for the Solid Waste Enterprise, we are recommending the following, recommending the following fee changes. The RAP would go from $13 a year to $43. However, I've heard some of the commissioners state that you want to see us for opening the PNUS centers Back on Wednesdays, we can do that. But if we do, we're going to need to adjust that fee from around 45 or 46th per year, depending on whether or not we include an annual COLA, we'll prove that. The SWW fee would go from $160 a year to $190 a year. waste household fee would go from $70 a year to our homestead fee to $95 a year. The MSW TIP and fee would increase from $76 a ton, $80 a ton, C&D TIP and fee would increase from $66 a ton to $70 a ton. The breast TIP and fee would remain same at $45. Key take question, the post budget, is that we continue to address continued inflation operations and management costs increases and supply chain issues. Ensure quality service delivery for our citizens, increase our financial support for education and public safety, recommended tax adjustment to $5.6.9 to ensure ongoing sustainable fiscal support and then focus on staff recruitment and retention. This budget proposes 4% cost of living and job. That translates to an 8% increase in the wage rate for most county employees into budget cycles. you'll prove that. However, as much as that's going to ensure that all of our positions are at or close to being at market, we know that that's only going to be for a very short period of time. We're continually having to reevaluate where our current salaries are to see what we have to do in order to be able to be competitive. As I've stated previously, it's critical that we adjust the wages of our employees to come in through the cost of living increases and to remain competitive in the regional job market. We call so many of our county positions require various certifications, credentials, and training to form their tasks. It's important that county receive The sustained pressures placed on our budget caused by continuing inflation, apply chain issues as well as ensuring that our employees can earn, thrive in wage, have created unique challenges for us. These will continue to linger beginning in the FY25 and 26 of us. Brother for counting employees and our leadership teams have demonstrated an ability to persevere whether this is for which I am very appreciative and proud to be included among their ranks. We're lucky to publicly acknowledge my great respect and appreciation. Brother for counting the partner heads, our administrative team here at the administration building, as we navigated through this complex budget process. RementMeach is a specific acknowledge the contributions of planning and public works director Danny Sorsi, IT director Jay Dorgory, HR director Deborah Conner and their teams as they expanded additional time and resources, pulling together information, data, and numbers from each of the county departments, including our capital facility plan, our IT hardware software plan and the departmental human resources. Finally, Director Paula Roach and her team work extremely hard to ensure that we maintain a high credit rating. that our expenditures stay within budget that the integrity of the handling of our finances are beyond reproach. Rick, we're ready. We maintain a high credit rating that our expenditures stay within budget that the integrity of the handling of our finances are beyond reproach. Director Roach is a credit to her profession. We're exceptionally blessed to have her as our... In the end, the recommendations contained in the recommended FY 2025 26 budget are those of the county manager. I appreciate the opportunity to continue to serve the Board of Commissioners and the citizens of Rutherford County. I look forward to working with the Board to review this recommendations and adopt budget ordinance. Thank you, gentlemen. Thank you, Steve. Appreciate that. Commissioners, that was the budget presentation from the county manager. On the floor now the approval of our budget workshops, the public hearing and the budget adoption. The workshops are the make 13th at 5 o'clock, make 27th at 5 o'clock, June 2nd. Six o'clock will be at public hearing and then June 5th will be the public adoption. If that in mind, what's the will of the board regarding these dates for the budget workshops, the public hearing and budget adoption? Make a motion we approve these dates. I've got a motion we need a second. A second. I've got a motion of a second. Any discussion? Any discussion? We add in order for tomorrow morning, Hazel, Cain's will be sending to the school board, staff, the chairman, requests for the following items. The trial of violence for fiscal year ended, 630, 2024 by fund. The trial of violence for fiscal year ended, 6 2024 by fund The trial balance for fiscal year ended 630 2023 by fund The trial balance for fiscal year ended 630 22 Odds for the same years 2020 to 2020 for 2024 a salary listing of all staff and central office office is super tended super-tended in school principles. They reported ADM for rough-to-canny schools in 2024 through 2025. They funded ADM for rough-to-canny schools in 2024 through 2025. The top five non-construction contractors paid in the fiscal years ending 630-2022, 630-2023, and 630-2024. All non-construction contractors paid over $100,000, and those fiscal years of 630-2022, 630-2023, 630-2024. And finally, the number of staff hired are paid initially using the S.R. funds who are now being paid from the state for local funds. I want to make you the commission to be aware of that and the public as well and the school system will receive this in the morning. Do you need further discussion? Here are another call to question regarding the ofs. All in favor say aye. Aye. All opposed. Thank you. Next time, we'll move some motion to adjourn. So moved. You had motion to get a second. Second. Any discussion? Any other call of question? All favor, raise your hand. Need to pose likewise. We're done. Thank you, everybody.