BOC Minutes January 21 2014
January 21, 2014
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PERSON COUNTY BOARD OF COMMISSIONERS JANUARY 21, 2014
MEMBERS PRESENT OTHERS PRESENT
Jimmy B. Clayton Heidi York, County Manager
Kyle W. Puryear
B. Ray Jeffers Brenda B. Reaves, Clerk to the Board
Frances P. Blalock
David Newell, Sr.
The Board of Commissioners for the County of Person, North Carolina, met in
regular session on Tuesday, January 21, 2014 at 9:00 am at the Mayo Park Environmental
Education Community Center located at 1013 Neal’s Store Road, Roxboro for the annual
Board Retreat. The purpose of the Board Retreat is to provide an opportunity for the
Board to discuss the Fiscal Year 2014-2015 budget and any other topics as deemed
appropriate.
Chairman Clayton called the meeting to order.
County Manager, Heidi York welcomed the group to the annual budget retreat.
Ms. York told the group the retreat is an opportunity for the Board to set goals for the
upcoming budget. Ms. York stated there would be no public comments and she would
facilitate the group discussions to keep on track with the agenda. Ms. York outlined the
retreat agenda and the rules of engagement to share all relevant information, participate
and be willing to ask questions.
STATE REVENUE AND ECONOMIC OUTLOOK:
Dr. Barry Boardman, Chief Economist, Fiscal Research Division of the North
Carolina General Assembly stated his objective is to provide revenue and economic
trends. Dr. Boardman gave the Board of Commissioners the following presentation:
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Dr. Boardman informed the Board that NC will be the 20th state of the union for
Amazon to voluntarily start to collect sales tax.
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Dr. Boardman emphasized the forecasted 2% growth would mean 60,000-100,000
new jobs in North Carolina over the current 30,000-40,000.
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Dr. Boardman explained the drop-off in the per capita income appears to be a
function of demographics, not economics, i.e., a shrinking labor force noting job growth
within growing population that is non-labor. Ms. York noted the retiree population
growth impacts the demand of services locally.
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Commissioner Newell requested the County Manager to give the Board the last
five years of per capita income data. Finance Director, Amy Wehrenberg noted this
information can be found in the Financial Report.
Dr. Boardman stated not much change is anticipated within health economics.
Dr. Boardman noted he did not expect any new tariff laws noting a trend referred
to as re-shoring is taking place noting the costs of shipping goods manufactured overseas
is more currently than manufacturing the product stateside.
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Dr. Boardman concluded his presentation speaking to the Board about corporate
tax rates noting if fiscal goals are met, the plan is for the rate to drop as follows:
2012 6.9%
2013 6.9%
2014 6%
2015 5%
2016 4%
2017 3%
2018 2%
Dr. Boardman stated South Carolina currently has the lowest corporate tax rate at
5%.
Chairman Clayton thanked Dr. Boardman for his information and announced a
brief break at 9:59 am.
STATE LEGISLATIVE UPDATE:
Mr. Kevin Leonard, Deputy Director with the NC Association of County
Commissioners (NCACC) introduced Matt Gunnett as the new legislative Grassroots
Coordinator. Mr. Leonard gave the Board the following presentation titled NCACC
Update:
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The legislative short session is slated to begin May 14, 2014 and estimated to end
mid-July.
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Mr. Leonard estimates a short session without many controversial issues.
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Mr. Leonard noted Amazon is volunteering to charge sales tax and is doing so
under the Marketplace Fairness Act that has passed in the Senate and is currently in the
House.
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Commissioner Newell asked that percent of state employee’s retirement is paid.
Mr. Leonard stated he would find out and send along to the Board.
Commissioner Puryear asked the County Manager to report the last five years
trend of Person County lottery funds.
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Vice Chairman Jeffers asked about the new law related to volunteer fire and EMS
workers’ comp costs. Mr. Leonard stated the Department clarified that the law did not
apply to volunteer fire and EMS workers.
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Vice Chairman Jeffers stated County Assembly Day registration is free this year.
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County Manager, Heidi York noted one unfunded mandate coming to counties is
related to the Voter Registration Act that is effective in 2018 with the paper ballot.
Chairman Clayton stated data from the NC Lottery Commission website indiates
Person County has received $10,753,996 since its inception in March 2006 and in fiscal
year 2013 Person County received $1,635,667.
Finance Director, Amy Wehrenberg asked Mr. Leonard about the sales tax impact
on electricity. Mr. Leonard stated he was unsure and he would check with Dr. Boardman
and others to research.
Chairman Clayton announced a brief break at 11:12 am. The meeting reconvened
at 11:21 am.
AD VALOREM AND VEHICLE TAX REVENUES:
County Manager, Heidi York stated revenue projections are estimated noting the
real numbers come later in some cases, i.e., state appraised properties from May –
September.
Tax Administrator, Russell Jones outlined the following presentation to provide
information to the Board related to Ad Valorem and vehicle tax revenues.
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Mr. Jones stated motor vehicles can be tax as an un-tagged vehicle is not renewed
or charged retroactively if a skip-tag renewal.
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Based on 88% vehicle taxes paid in a calendar year and budgeted 97% of real
taxes paid (last year actual 97.71%), one penny equates to $409,065 in the upcoming
budget. Current year one penny equals $387,000 without one-time bonus DMV months
or $417,000 with one-time bonus months.
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FISCAL REVIEW AND PROJECTIONS:
Finance Director, Amy Wehrenberg outlined the following presentation for
Person County’s Fiscal Review and Projections outlining Person County’s mid-year
comparison for revenues and expenditures, sales and use tax distribution, recent
unemployment trends, fund balance available and unassigned amounts, fund balance
policy, and the next six months forecast.
Commissioner Blalock asked Ms. Wehrenberg about tax on services. Ms.
Wehrenberg stated more information will come on this issue as she is not sure the debate
is settled.
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Ms. Wehrenberg confirmed unemployment is based on residency.
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Ms. Wehrenberg requested Board consieration of the Fund Balance policy with
directions/actions to be taken should the balance fall beneath the recommended
minimum.
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Ms. Wehreberg stated the General Fund FBA 25.9% represented $9.9 million.
Prior fiscal year, according to the Financial Report, the General Fund FBA was at 36.2%
which represented $12.6 million. Ms.Wehrenberg stated the unassigned Fund Balance
went from 26% prior fiscal year to 18% at end of fiscal year 2013.
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Chairman Clayton asked Ms. Wehrenberg about debt coming off the books. Ms.
Wehrenberg stated in fiscal year 2016, $2 million in debt will be relieved. Ms.
Wehrenberg suggested the Board could delay large capital projects until fiscal year 2016
or borrow/finance projects in the upcoming years instead of paying for such from Fund
Balance. Vice Chairman Jeffers asked what the County’s biggest debt payment is
currently. Ms. Wehrenberg stated the 1999-2000 school debt payment is over $1 million.
Ms. Wehrenberg confirmed any new project(s) could absorb that debt or the County
could borrow for any large project(s).
Commissioner Newell asked Ms. Wehrenberg what were the interest rates for the
County’s debt. Ms. Wehrenberg stated the County’s debt is based on fixed rates, below
3% along with one re-financed debt just over 3%. Ms. Wehrenberg noted today’s interest
rates range from 3% to 3.5%.
Chairman Clayton announced a break for lunch at 12:26 pm. The meeting
reconvened at 1:17 pm.
STRATEGIC PLAN GROUP PRESENTATIONS:
Assistant County Manager, Sybil Tate announced each of the Person County
Strategic Plan’s focus groups have met and completed action plans as well as priorities
for fiscal year 2015 for Board consideration to fund in the upcoming budget. Ms. Tate
stated each focus group will have a short presentation by a representative(s) of the group.
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Re-Imagine Our Future
Ms. Beth Townsend of Piedmont Community College Foundation, Ms. Abby
Gentry of Roxboro Development Group, Ms. Erin Hill of the Kirby and Ms. Margaret
McMann of Tourism Development Authority appeared before the Board for funding
consideration for the Re-Imagine Our Future Strategic Plan goal noting branding creates
a vision for the future, partnerships promote growth and economic development. The
group discussed community events, calendaring those events, and the opportunities for
festivals. Ms. Townsend presented the priorities as follows:
Re-Imagine Our Future Fiscal Year 2015 Priorities
Project Cost
Branding and marketing campaign $20,000-$50,000
Provide performing and visual art field trip opportunities for
Person County students
$2,000-$5,000
TOTAL $22,000-$55,000
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Protect Our Land
Ms. Kim Woods, Interim County Extension Director stated she along with Wanda
Rogers, Person Industries Director, Becky Clayton, Person Industries Assistant Director
and Dr. Claudia Berryhill, citizen and advocate for the County, developed a plan for the
Protect Our Land Strategic Plan goal. Ms. Woods presented the funding request for the
priorities as follows:
Protect Our Land Fiscal Year 2015 Priorities
Project Cost
Host an agri-tourism producer-consumer listening session $1,000
Small business /industry waste audits $2,400
Beautification program $16,137
TOTAL $19,537
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Foster a Sense of Community
Ms. Jayne Bremer of United Way and Mr. John Hill, Arts, Parks & Recreation
(P&R) Director presented to the group the Foster a Sense of Community Strategic Plan
goals for funding consideration noting each of the priority projects are connected. Ms.
Bremer presented as follows:
Foster a Sense of Community Fiscal Year 2015 Priorities
Project Cost
Afterschool program, administered through JCPC $12,000
P&R scholarships $10,000
Adding promotion of volunteer opportunities and other
community events to the P&R seasonal brochure
$1,500
TOTAL $23,500
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Lifelong Learning
Dr. Walter Bartlett, Piedmont Community College President presented the
Lifelong Learning Strategic Plan goal priorities to the Board for funding consideration
noting the recommendations were formed by community education leaders, i.e. Gordon
Powell, Tara Holmes, Ronnie Dunevant, Margaret Bradsher and John Betterton with the
objectives targeting three age groups plus a community initiative. Dr. Bartlett presented
the following:
Lifelong Learning Fiscal Year 2015 Priorities
(Goal.Objective.Strategy) - Project Description Cost
1.1.1 – Administer subsidy enhancement funds.
(Pre-School Focus)
$18,000
1.3.1 – Implement a public safety/broadband project.
(Community-wide Focus)
$3-4 Million
1.4.2 - Collaborative feasibility study for an Enhanced Early
College. (travel) (School Age Focus)
$8,000
2.2.2 – Contract with EMSI to conduct a local program/job
analysis study. (Adult & Economic Development Focus)
$12,000
TOTAL $38,000+$4M
The group discussed difference in an Early College (located on a college campus)
and an Enhanced Early College (located off-campus, proposed to be located in the main
building at the former Helena School site). Dr. Bartlett stated the innovative school
concept will target middle schools student that are average performers to obtain a high
school diploma plus an associate’s degree upon high school graduation.
Vice Chairman Jeffers referred to stats from a profile on Person County that
depicted 81.1% of Person County residents age 25 and up have a high school diploma
and 14% that have obtained a bachelor’s degree.
Commissioner Puryear stated his support and his desire for the full Board to seize
the opportunity and not let it slide through as done in the past.
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Economic Development
Person County Economic Development Director, Stuart Gilbert stated the mission
of Economic Development is to recruit industry, expand existing industry and promote
small business growth. Mr. Gilbert presented the Economic Development Strategic Plan
priorities to the Board for funding consideration as follows:
Economic Development Fiscal Year 2015 Priorities
Project Cost
Uptown Development Projects (In form of Grant to RDG) $20,000-$30,000
Long Term Fiber Optic Plan for Person County $3-4M
Website Upgrade and Marketing Material ON WEB $10,000
TOTAL $30,000 & $3-4M
Mr. Gilbert stated the Uptown Development projects would include public
restrooms, new development, improvement, restaurants and retail shops which would
mean new jobs working in partnership with the City of Roxboro through a grant to RDG.
Mr. Gilbert explained the difference in wireless and broadband options noting the
broadband strategy has been a long term goal for Person County. Mr. Gilbert passed out
information related to broadband strategies. The long term fiber optic plan noted as an
Economic Development priority offers a network for public facilities. Mr. Gilbert told
the group that PCBIC funded a broadband study with the report due within sixty days.
Assistant County Manager, Sybil Tate added the $3-$4 million estimate cost for
the public safety/broadband project included the majority of the costs for the construction
of the towers with only $100,000 tabbed for broadband services.
Mr. Gilbert said the website upgrade will enhance the current information and
allow for more data to be marketed about Person County.
Vice Chairman Jeffers referred to a County Profile for Person County by the
Commerce Economic Development noting his preference to improve the weaknesses as
listed on the profile. Mr. Gilbert stated data and site analysis ranked higher than local
incentives when industry considers a location.
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Ms. Tate followed up with the total costs to implement the Strategic Plan
Priorities for Fiscal Year 2015 excluding the multi-million dollar projects:
Strategic Plan Priorities FY15
Protect Our Land
Project Cost
Host a producer-consumer listening session $1,000
Small business /industry waste audits $2,400
Beautification program $16,137
TOTAL $19,537
Foster a Sense of Community
Project Cost
Afterschool program, administered through JCPC $12,000
P&R scholarships $10,000
Adding promotion of volunteer opportunities and other
community events to the P&R seasonal brochure
$1,500
TOTAL $23,500
Re-Imagine Our County
Project Cost
Branding and marketing campaign $20,000-$50,000
Provide performing and visual art field trip opportunities for
Person County students
$2,000-$5,000
TOTAL $22,000-$55,000
Lifelong Learning
Project Cost
Administer subsidy enhancement funds $18,000
Implement a public safety/broadband project $3-4 Million
Collaborative feasibility study for an Enhanced Early College $8,000
Contract with EMSI to conduct a local program/job analysis study $12,000
TOTAL $38,000+$4M
Economic Development
Project Cost
Uptown Development Projects (In form of Grant to RDG) $20,000-$30,000
Long Term Fiber Optic Plan for Person County $3-4M
Website Upgrade and Marketing Material ON WEB $10,000
TOTAL $30,000 + $3-4M
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Grand Total
Project Cost
Protect Our Land $19,537
Foster a Sense of Community $23,500
Re-Imagine $55,000
Lifelong Learning $38,000
Economic Development $30,000-$40,000
Grand TOTAL $176,037
Ms. Tate recognized the hard work and dedication of the many Strategic Plan
committee members.
Chairman Clayton announced a brief break at 2:36 pm. The meeting was
reconvened at 2:48 pm.
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INPUT ON THE FY15 BUDGET:
County Manager, Heidi York presented the Board the following slides to provide
some input on considerations related to the Fiscal Year 2015 budget:
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Ms. York stated she would provide the Board follow-up information related to
turnover. Vice Chairman Jeffers suggested the Sheriff to review the possibility of the
local hospital providing meals for the Jail.
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BUDGET DOCUMENT OPTIONS:
Assistant Finance Director and Budget Manager, Laura Jensen presented to the Board for
consideration best practice budget document options:
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Ms. Jensen noted the collapsed version of expenditures would include personnel,
operating and capital while revenues would report intergovernmental such as state funds,
federal funds, Medicaid, Medicare and grants as well as any other revenues.
Vice Chairman Jeffers stated his preference to have the proposed budget
documents in addition to the current budget line detail but not in place of such. Vice
Chairman Jeffers stated the collapsed version is not as transparent which is why he would
prefer both formats.
BUDGET WRAP-UP/STRAW POLL:
County Manager, Heidi York wrapped up the Board Retreat by reiterating the
following:
Many operating cost constraints in departments; property & sales tax revenues
may help offset these if tax rate remains
Revenue delays in EMS & Health Dept due to the State’s NC Tracks System
All departments will have increases in salary lines due to performance pay
implementation (& possible classification/compensation study adjustments); also
changes in E911 pay structure
Increase in inmate population has again strained public safety budget
May need to consider delays to capital projects
Drop in Fund Balances (Gen Fund); Need strategies to address for next year.
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Assistant County Manager, Sybil Tate asked the Board members to participate in
a brief, anonymous, non-binding survey through use of their iPad. The survey asked each
participant to rank the importance of the budget items listed in the survey for inclusion in
the Fiscal Year 2014-2015 budget. The survey results are as follows:
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CLOSING REMARKS & EVALUATION:
County Manager, Heidi York requested the Assistant County Manager, Sybil Tate
to email the Board members a retreat evaluation survey to include any feedback from the
day long retreat process.
Chairman Clayton and Ms. York thanked everyone for this participation during
the budget retreat.
RECESS:
A motion was made by Vice Chairman Jeffers, and carried 5-0 to recess the
meeting at 4:19 pm until February 3, 2014 at 6:00 pm at the Person County Recycling
Center located on 741 Martin Street, Roxboro for the purpose of a tour.
_____________________________ ______________________________
Brenda B. Reaves Jimmy B. Clayton
Clerk to the Board Chairman