04-19-2021 Meeting Minutes BOC
April 19, 2021
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PERSON COUNTY BOARD OF COMMISSIONERS APRIL 19, 2021
MEMBERS PRESENT OTHERS PRESENT
Gordon Powell Heidi York, County Manager
Kyle W. Puryear Brenda B. Reaves, Clerk to the Board
C. Derrick Sims S. Ellis Hankins, County Attorney
Charlie Palmer
Patricia Gentry
The Board of Commissioners for the County of Person, North Carolina, met in
regular session on Monday, April 19, 2021 at 9:00am in the Person County Office Building
Auditorium.
Chairman Powell called the meeting to order and offered an invocation.
Commissioner Palmer led the group in the Pledge of Allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
A motion was made by Commissioner Sims and carried 5-0 to approve the agenda.
INFORMAL COMMENTS:
The following individuals appeared before the Board to make informal comments:
Ms. Cindy Martin of 396 Shore Acres Drive, Semora reminded the commissioners
of the issue they all ran on in the recent election, and that was to make Person County
prosper. She asked the Board to support the Mega Park site noting if the County loses both
the Mega Park and the power plants, the County is in trouble.
Mr. John Seepe of 277 Barefoot Landing Lane, Semora addressed the Board related
to the action by the majority of the Board to remove Liz Bradsher from the Economic
Development Board without a cause being provided. Mr. Seepe stated his lack of trust in
local officials and asked the County Attorney to insure all Closed Sessions met the criteria
to be held in closed session with an attestation that nothing other than the closed session
matter was in fact discussed in closed session. Mr. Seepe said intense scrutiny was in order
for the Board’s contemptuous behavior.
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA:
A motion was made by Commissioner Gentry and carried 5-0 to approve the
Consent Agenda with the following items:
A. Approval of Minutes of April 5, 2021, and
B. Budget Amendment #14
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NEW BUSINESS:
DEBT MODEL:
County Manager, Heidi York introduced Mr. Doug Carter of DEC Associates Inc.
who joined the meeting remotely and Mr. Andrew Carter, Director of DEC Associates Inc.
who was in-person, both serving as the County’s financial advisors. Ms. York stated
Person County has been working with DEC Associates to develop a debt model to forecast
impacts and to help the Board to understand the County’s ability to pay debt service of
varying amounts as the Board works toward developing a plan for managing the debt
associated with the needs of Person County Schools.
Mr. Andrew Carter shared the following presentation with the Board:
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Mr. Andrew Carter proceeded to explain the General Financial Model(s) using funding
summary pages illustrating debt modeling in the amounts $20M, $30M and $38M as examples.
$38M represents the Person County Schools initial needs for ADA, maintenance and repairs on
existing school facilities as noted in a Long Range Facility Needs Assessment prepared in 2018.
Mr. Andrew Carter said the $20M debt model scenario provided two issuances of debt, in
Fiscal Years 2022 and 2024 without the need for any new revenues. The $30M debt model scenario
provided three issuances of debt, in Fiscal Years 2022, 2024 and 2026 but would need
approximately one-penny tax value or $490,000 of additional revenue annually. The $38M debt
model scenario provided four issuances of debt, in Fiscal Years 2022, 2024, 2026 and 2028 and
would required approximately $833,000 in new revenues annually. Mr. Andrew Carter confirmed
that different funding scenarios could be changed based on priority of the Board and for other
funding methods, i.e. School Bonds. He also noted the financial debt model was separate from the
Board’s annual Capital Improvement Plan.
Commissioner Palmer asked about the Cares Funding for public schools. Ms. York stated
she could bring an update to the Board about the School’s distribution of the Cares Funding. She
added that Person County also received Cares Funding for COVID-19 related expenses, such as
salaries, equipment and operational items for local departments.
Finance Director, Amy Wehrenberg stated she was available for questions and was pleased
for the financial advisors introduction to the Board of the financial model which could provide
insight especially when a large project was requested of the County and deemed critical noting the
models would provide the Board with insight and information related to affordability.
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PERSON COUNTY FIRE DISTRICTS MAP UPDATE:
Due to the decertification of the Woodsdale Volunteer Fire Department, effective
March 1, 2021, there was a need to redraw fire district boundary lines. Fire Marshal, Keith
Duncan stated as staff worked on a new map, staff and fire officials identified opportunities
to align fire insurance district lines with response district lines, which have been maintained
separately. After many meetings involving all fire departments in Person County, Mr.
Duncan presented an updated Fire Districts Map that included the following:
Adjusted fire district boundary lines to follow parcel lines (whole parcels are no
longer split between two different fire districts),
Moved parcels to lower ISO-rated districts to the extent possible,
Given a precise parcel address for the 9-1-1 database, and
Made future changes easier to implement.
Mr. Duncan noted for property owners that reside within five to six road miles to a
Volunteer Fire Department (VFD), the ISO fire rating would be a 9s; for those outside the
six road mile radius, the ISO fire rating is a 10. Steps were taken to insure all property
owners had some coverage when developing the fire district map to avoid having residents
within a ISO fire rating 10 area. He further noted that residents within the Timberlake
VFD and the Semora VFD, the ISO fire rating was lowered to a 4 due to certifications both
fire departments accomplished. Mr. Duncan said that Hurdle Mills VFD, Allensville VFD
and rural district Roxboro Fire Department will have inspections completed in July for
consideration for its fire rating to be lowered.
Mr. Duncan said the new fire district map assigns a portion of the former
Woodsdale fire district to Triple Springs VFD and a portion to the rural district Roxboro
Fire Department. Staff recommended providing an additional allocation of fire district tax
funds to each of these fire departments to recognize the additional responsibilities
associated with expanded coverage. If approved, Mr. Duncan will register the new map
with the Office of State Fire Marshal (Ratings and Inspection Department) as the official
map for ISO grading for Person County.
Assistant County Manager, Katherine Cathey stated there was $45,769 remaining
in the Fire District Tax Fund unallocated line item for Fiscal Year 2021. From these funds,
Ms. Cathey recommended funding an additional $22,000 to Triple Springs VFD, which
will assume a new satellite station (former Woodsdale Boston Road station, vehicle and
equipment), and a larger response area, and $10,000 to the rural district Roxboro Fire
Department, which will also assume a larger response area.
Mr. Duncan told the group that the Woodsdale VFD Shiloh station remained under
the control of the Woodsdale VFD Board; once the Woodsdale VFD was clear of debt, the
plan is that the Woodsdale VFD would be dissolved.
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Vice Chairman Puryear requesting a current Fire District Map that included the ISO
fire ratings.
A motion was made by Commissioner Sims and carried 5-0 to approve additional
funding in the amount of $22,000 for Triple Springs VFD and $10,000 for the City of
Roxboro rural district from FY2021 fire district tax funds.
A motion was made by Commissioner Sims and carried 5-0 to approve the new
map as the official Person County Fire Districts Map, as presented.
BROADBAND UPDATE FROM LUMEN (CENTURYLINK):
Assistant County Manager, Katherine Cathey introduced Mr. Derek Kelly,
Government Affairs Director for Lumen (CenturyLink) to share a presentation on their
current services and potential expansion plans in Person County.
Mr. Kelly commented that the FCC map shows Person County well served by at-
large. He said the next generation of maps are forthcoming and will be even more accurate.
Chairman Powell said that CenturyLink has been very important part of the growth in
Person County and critical to economic development. He took issue with the comment
that Person County looked well served noting the many phone calls he receives from
underserved or unserved residents. Mr. Kelly explained that connection pre-COVID-19
looked very different and was deemed sufficient; however, the pandemic caused students,
teachers, working parents, businesses to increase the demand that has resulted in less than
sufficient services. Mr. Kelly noted that should residents not be located within 3,500 feet
to the stationed equipment, services decrease especially where multiple devices in a home
were being used at the same time. While coverage in Person County may seem pretty well
covered, the speed of services are not meeting the demand.
Commissioner Palmer asked Mr. Kelly about the different companies and which
was best to have to which Mr. Kelly said it was dependent upon the location and that it
would take all technologies to have services in all homes. Mr. Kelly stated the Rural Digital
Opportunity Fund (RDOF) to expand services, census blocks were auctioned and Spectrum
was the largest winner in NC.
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REQUEST TO PURCHASE NEW VOTING EQUIPMENT:
County Manager, Heidi York stated the Person County Board of Elections
requested to purchase a new voting system. Ms. York noted the current system was
purchased in 2006 and was approaching the end of its expected useful life; this system is
no longer produced, making the purchase of parts difficult. Ms. York said the total purchase
price was $58,599 and includes 15 Express Vote machines and Election Ware computer,
which are ADA compliant. Ms. York noted funding for this purchase could come from the
available Help America Vote Act (HAVA) funds in the amount of $36,051. These
available funds must be appropriated by June 30, 2021. The remaining balance of $22,548
would require an appropriation from the County’s Fund Balance.
Elections Deputy Director, Cindi Jacobs requested the Board to approve the request
to purchase voting equipment and appropriate $36,051 from HAVA funds and $22,548
from Fund Balance. Ms. Jacobs said that four out of five members of the Board of Elections
were present in the audience, should anyone have any questions. Ms. Jacobs stated the
have hosted two demonstrations, one online and the other was in-person of the new voting
equipment.
A motion was made by Commissioner Sims and carried 5-0 to approve the request
to purchase voting equipment and appropriate $36,051 from HAVA funds and $22,548
from Fund Balance, as presented.
REVISED 2020-2021 BUDGET ORDINANCE:
Finance Director, Amy Wehrenberg stated the implementation of new accounting
standards effective for Fiscal Year 2021 required numerous changes in the fiduciary
reporting for North Carolina local governments. For Person County, Ms. Wehrenberg said
this presented the need to reclassify some activities currently reported as fiduciary to
proprietary funds, and thereby revisions to the current fiscal year’s Budget Ordinance. Ms.
Wehrenberg explained two existing fiduciary funds met the requirements under the new
guidance that will now cause these to be reported as special revenue funds. Fiduciary funds
are not budgetary funds, and are not included in the County’s annually adopted budget.
Ms. Wehrenberg noted that as these two funds have been identified as non-fiduciary funds
under the new guidance, it is now necessary to convert them to budgetary funds. The
expenditures for these funds are 100% sourced with revenues that do not require local
funding. Therefore, the Revised Budget Ordinance included some language in Section 31
that will provide the Finance Director with authorization to amend the budget for these two
funds as necessary in order to stay within budgetary compliance throughout the year and
at fiscal year-end.
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In addition to these changes, Ms. Wehrenberg reported the need to insert an
informational section related to Fire Tax that was erroneously omitted back in July 2020
when the absence and lack of access to computer files required the re-creation of this
document as a result of the County’s Cyber event. Although the omission of this
information had no effect on the accuracy and relevance of Fire Tax approval within the
Budget Ordinance, Ms. Wehrenberg wanted to take this opportunity to include this
supplemental information as was originally intended.
As discussed above, Ms. Wehrenberg highlighted in the Revised 2020-2021 Budget
Ordinance and are summarized below:
o Addition of two Special Revenue Funds:
DSS Representative Payee Fund (Sections 8 & 9)
Sheriff’s Execution Fund (Sections 12 & 13)
o Insertion of Fire Tax supplemental information (Section 27)
o Budget authorization to Finance Director (Section 31)
Ms. Wehrenberg requested the Board to adopt the 2020-2021 Budget Ordinance as
revised and recommended.
A motion was made by Commissioner Sims and carried 5-0 to adopt the revised
2020-2021 Budget Ordinance as presented.
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AUDIT CONTRACT FOR LEASE CONVERSION IMPLEMENTATION:
Finance Director, Amy Wehrenberg requested action on a contract to engage our
current financial audit firm, Elliott Davis, LLC, to provide additional services outside of
the scope of the County’s annual audit contract. This will involve assistance with the
implementation of a new accounting standard (Statement No. 87) required by the
Government Accounting Standards Board (GASB), changing the way that leases are
reported in the County’s Fiscal Year 2022 audit report.
Ms. Wehrenberg stated the County currently has 36 lease agreements that auditors
will review and determine if they meet the reporting requirements under this new standard.
This review will include inspection of the specific terms and structure, implementation into
the auditor’s model, calculation and identification of how these impact the County’s
financial statements, and proposals of the necessary journal entry adjustments required to
report these leases appropriately in the County’s audit report.
Because this firm is performing the County’s annual financial statement audit, Ms.
Wehrenberg stated it would be more efficient to have them perform this lease conversion
process as the County’s auditors are already familiar with the County’s account structure
and may minimize any timing issues that may impact the financial audit schedule. The
State Auditor requires that this contract be approved as a separate engagement from the
regular financial audit. Ms. Wehrenberg presented a contract for the Board’s consideration
to engage the current auditors to perform these additional services for a cost of $13,200.
Ms. Wehrenberg explained this fee was based on their estimated time required by
individuals assigned to assist the County with the evaluation of the leases, and will be billed
on an interim basis as the work is performed. Ms. Wehrenberg recommended that this
expenditure be funded from undesignated contingency funds (leaving a remaining balance
of $15,671 for future unanticipated costs).
Ms. Wehrenberg requested the Board to approve an audit contract for lease
conversion implementation, as recommended.
Commissioner Gentry asked for the timeline for completion to which Ms.
Wehrenberg said the process to review 36 leases would take approximately three months
noting she wanted to implement this new process as the County would be operating under
the new standard starting July 1, 2021. Commissioner Sims asked if the County Attorney
had reviewed the contract for lease conversion to which Mr. Ellis Hankins, County
Attorney replied affirmatively.
A motion was made by Vice Chairman Puryear and carried 5-0 to approve the
audit contract for lease conversion, as presented.
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CHAIRMAN’S REPORT:
Chairman Powell had no report.
MANAGER’S REPORT:
County Manager, Heidi York reported the following meetings:
1) The Person County Business and Industrial Center will hold a Special Called
Meeting on April 20, 2021 starting at 4:00pm. The meeting will be held in the
Economic Development Board Room in the Person County Transit and
Development Building located at 303 S. Morgan Street, Roxboro.
1) A possible majority of the Board of Commissioners may attend the Roxboro-Person
County Homebuilders Association Special Meeting on April 20, 2021 starting at
7:00pm at the Old Country Club Steakhouse located at 555 Community House
Road, Roxboro.
COMMISSIONER REPORT/COMMENTS:
Vice Chairman Puryear nor Commissioner Palmer had a report.
Commissioner Gentry reported the Economic Development Task Force had met
and reviewed two economic development models and would continue to meet on
Thursdays at 4:00pm via Zoom. Commissioner Gentry asked for an update from the
Planning Director related to the UNRBA storm water project options.
Commissioner Sims extended appreciation for the festival held in the Uptown
Roxboro area noting the Food Truck Rodeo brought many people to Uptown area.
ADJOURNMENT:
A motion was made by Commissioner Palmer and carried 5-0 to adjourn the
meeting at 10:55am.
_____________________________ ______________________________
Brenda B. Reaves Gordon Powell
Clerk to the Board Chairman