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Agenda Packet April 29 2013PERSON COUNTY BOARD OF COUNTY COMMISSIONERS MEETING AGENDA 304 South Morgan Street, Room 215 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 April 29, 2013 6:30 pm CALL TO ORDER…………………………………………………. Chairman Clayton INVOCATION PLEDGE OF ALLEGIANCE DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA ITEM #1 COMMUNITY CONVERSATIONS MEETING ITEM #2 Adoption of Capital Improvement Plan for FY 2014-2018 ……………… Heidi York & Amy Wehrenberg CLOSED SESSION (if desired by the Board) Note: All Items on the Agenda are for Discussion and Action as deemed appropriate by the Board. 1 PUBLIC NOTICE The Person County Board of Commissioners will hold an informal “Community Conversations” meeting to receive feedback from the community about services, suggestions for improving County Government, and the opportunity to shed some light on the budget process in general. The “Community Conversations” meeting is scheduled for: · April 29, 2013 at 6:30 pm at the Bushy Fork Grange Hall 7854 Burlington Road Hurdle Mills Brenda B. Reaves, NCCCC, CMC Clerk to the Board (This special meeting will not be streamed live on the web but videoed and posted for viewing). 2 Person County, North Carolina Person County Capital Improvement Plan FY 2014-2018 Recommended Heidi York, County Manager Sybil Tate, Assistant County Manager Amy Wehrenberg, Finance Director April 1, 2013 3 4 Person County, North Carolina Capital Improvement Plan Table of Contents Manager’s Letter to the Board of Commissioners ............................................ 1-2 Objectives and Procedures for the CIP .................................................................3 Criteria for Project Priority .....................................................................................4 Summary of Completed Projects for FY 2013 .......................................................5 Status of Ongoing Projects for FY 2013 ................................................................6 Recommended Projects (By Year) .................................................................... 7-8 Projects Not Recommended ........................................................................... 9-10 Funding Schedule ......................................................................................... 11-13 Set Aside Funds for Future Years ....................................................................... 14 Graph-Revenue Sources ..................................................................................... 15 Graph-Projects by Function ................................................................................. 16 Graph-Projects by Type ...................................................................................... 17 Person County’s Debt Service ...................................................................... 18-20 Future Debt Service Payments ........................................................................... 21 5 PERSON COUNTY OFFICE OF THE COUNTY MANAGER 304 South Morgan Street, Room 212 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 April 1, 2013 Dear Person County Board of County Commissioners: I am pleased to present Person County’s Fiscal Year 2014-2018 Capital Improvement Plan (CIP). This is an important planning tool for our County and is intended to reflect the priorities of the Board of County Commissioners in terms of capital needs and spending over the next five years. The most critical capital needs are determined while taking into account the fiscal and logistical constraints facing Person County. This plan identifies the anticipated funding sources needed to meet these priorities. Although the projects in this Plan span the next five years, the fiscal effects extend far beyond. Therefore, the full array of funding sources needed to support the project as well as potential impacts to future operating budgets are presented as well. The development of this plan is based on the economic and fiscal climate in which we find ourselves. While revenues are in a slow recovery, the Board of Commissioners has stated their desire to be prudent with County Fund Balance; a primary funding source for capital projects. The last three years have seen a tremendous reliance on Fund Balance as we focused on long overdue deferred maintenance needs. This use of Fund Balance caused a planned and targeted decline of our Unanticipated Fund Balance reserves. The upcoming Fiscal Year 13-14 reduces the appropriation of fund balance to approximately half of the current year’s appropriation. While the projects and spending have not been scaled back, the funding sources have shifted to reflect the directive of the Board of Commissioners. This plan incorporates the needs of our partner agencies- the Person County Schools and Piedmont Community College (PCC) as well, given that counties are statutorily responsible for the provision of educational facilities. In fact, 46% of all CIP projects are for education. This proactive approach to tackling major deferred maintenance needs for the facilities of all three entities has allowed us to manage the scope and timing of these costly projects. Person County is in its third year of implementing a comprehensive roofing needs assessment. In addition to roofing repairs and replacements, some highlights of our progress during the current Fiscal Year 2012-2013 include: the completion of a feasibility study for a potential multi-jurisdictional business and industrial park with Durham County; improved energy efficiency through a lighting replacement project at the Person County Office Building and Library; paved access to Animal Services as well as paving at PCC, Person High School, and Southern Middle School; paving and repair of county walking tracks and the tracks at Person High and Southern Middle Schools; purchasing and installation of a new financial and human resources software system; completion of the engineering feasibility study for the Recreation and Senior Center; and painting of the Detention Center. Page 1 6 This updated FY 2014-2018 CIP continues to implement the roofing repairs and replacements targeted as the most critical by our study and begins to implement the first phase of a new windows replacement study, primarily for the Person County School facilities. Other major projects that will commence in FY14 include the construction of the Recreation and Senior Center, estimated at approximately $4 million to be financed along with three roofing projects; launching a new paperless document management system as an efficiency and space solution for managing paper storage and retention needs of county government; the development of a new public safety and emergency services satellite facility to be housed at the Old Helena School site; and the installation of $100,000 worth of new security equipment at all traditional public schools. An important element of this CIP is a debt analysis summary, as well as a table and graph showing the future debt service levels for Person County Government. Comparing Person County’s debt service levels with a state-wide average as well as counties benchmarked with our population size indicates that our debt is well below those averages. The spreadsheets and graph illustrate Person County’s ability to take on additional debt payments in the future. This information reveals that debt service payments take a precipitous drop in Fiscal Year 2016 even with the proposed financing of the Recreation and Senior Center and roofing projects in Fiscal Year 2014. This sharp drop in debt service is one indicator that is not viewed favorably by financial analysts and bond rating agencies who recommend a steady level of debt with little deviation in either direction. Sharp changes can signal poor planning on a county’s behalf and suggest inefficient use of financing tools. This along with the availability of historically low interest rates is something that needs to be considered as projects are evaluated within this CIP. Please keep in mind that this Capital Improvement Plan is just that- a plan, and while a great deal of effort and analysis have gone into this, it offers a starting point for annual comparisons, fiscal changes, unforeseen needs, and a place where public discussion can begin. The CIP will continue to be reviewed on an annual basis, presenting any recommended changes to the Board for consideration. This review is critical as new information about our capital needs, our fiscal health, financing tools, and existing project scheduling arises. Person County Government takes great care and pride in being financially responsible in its service delivery and future operations. This Capital Improvement Plan is indicative of our commitment to provide residents with not only sustainable infrastructure, but improvements and enhancements to our community and quality of life. County staff looks forward to working with the Board of County Commissioners and our community as we implement the Fiscal Year 2014- 2018 Capital Improvement Plan. Sincerely, Heidi N. York County Manager Page 2 7 Person County, North Carolina Capital Improvement Plan Objectives of a CIP: · Create a plan to organize long term capital needs in a manner to promote discussion regarding priority, feasibility, timing, potential costs, financing options and future budgetary effect. · Limit projects to those costing $50,000 and over in the plan. · Present an overview of requests submitted by Person County departments, Piedmont Community College and Public Schools. · Facilitate the exchange of information and coordination between the County, the community college and the schools on capital planning. Steps in developing a CIP: · Determine capital needs for all departments and certain County-funded agencies. · Review priorities and assess proposed capital projects in relationship to these priorities. · Make recommendations to the Board of County Commissioners on a project’s timing, priority and possible financing options. Categories of projects: Person County Government Piedmont Community College Public Schools · Each project includes a description, a timeline for construction and operating costs, and the current status. · Also included are graphs that summarize revenue sources, projects by function, projects by type, and outstanding debt. Page 3 8 Person County, North Carolina Capital Improvement Plan Criteria in determining project status: Safety · Is public health or safety a critical factor with regard to this project? · What are the consequences if not approved? Mandate · Is the project required by legal mandates? · Is the project needed to bring the County into compliance with any laws or regulations? Timing and Linkages · What is the relationship to other projects, either ongoing or requested? · Does the project relate to a County-adopted plan or policy? Economic Impact · Will this project promote economic development or otherwise raise the standard of living for our citizens? Efficiencies · Will this project increase productivity or service quality, or respond to a demand for service? · Are there any project alternatives? Service Impact · Will this project provide a critical service or improve the quality of life for our citizens? · How will this project improve services to citizens and other service clients? · How would delays in starting the project affect County services? Operating Budget Impact · What is the possibility of cost escalation over time? · Will this project reduce annual operating costs in some manner? · What would be the impact upon the annual operating budget and future operating budgets? Strategic Plan · How does this project fit into the Person County Futures plan? Debt Management · What types of funding sources are available? · How reliable is the funding source recommended for the project? · How would any proposed debt impact the County’s debt capacity? · Does the timing of the proposed construction correspond to the availability of funding? Page 4 9 Person County, North Carolina Capital Improvement Plan Summary of Completed Projects for FY 2013 Person County Government: Kirby roofing - $90,731 Olive Hill gym roofing - $135,466 Airport Pumphouse roofing - $13,500 Energy Lighting Project at PCOB and Library - $174,267 Huck Sansbury roofing - $208,663 Animal Services Paving - $81,315 Recreation and Senior Center Engineering Study - $23,000 Painting at LEC Detention Center - $30,700 Piedmont Community College: PCC paving and expansion of parking lots - $106,875 Public Schools: Southern Middle School roofing - $1,275 Early Intervention roofing - $108 Learning Academy roofing - $38,417 Page 5 10 Person County, North Carolina Capital Improvement Plan Status of Ongoing Projects for FY 2013 Person County Government: Courthouse Renovation and Roofing Projects ($5,446,000) – This project is 99% complete. The remaining project will cost approximately $75,000 and will pay for an electrical upgrade that will bring the entire electrical system up to code. Multi-Jurisdictional Industrial Park ($155,000) – This is a joint endeavor with Durham County that is underway. The first phase of the feasibility study was completed in April 2012. The remaining cost is included in the Economic Development operating budget and will cover site selection, site-certification and creation of a non-profit to manage the park. Walking Track paving and repair ($65,000) – Weather has delayed this project. Tracks included are Hurdle Mills, Olive Hill, Bushy Fork, Helena, Mt. Tirzah, Bethel Hill, and Allensville. The paving/repair of Huck Sansbury track has been postponed to be included in the Recreation and Senior Center Project. Completed to date: Hurdle Mills, Bushy Fork, and Olive Hill. Anticipated completion date of the remaining tracks is April 2013. PCOB roofing ($412,708) – Engineering has been completed. Bidding will occur in late March. Bushy Fork gym roofing ($134,696) – This project can be completed quickly and will be finished by the end of FY13. LEC HVAC controls ($170,000) – Over 50% complete and will be completed by mid to late April. Accounting & HR Software Package ($290,000) – Finance records have been converted to the new software and departments are now using the Munis system for Finance-related documents. The HR software rollout is underway and anticipated for completion in May 2013. Public Schools: Exterior wall waterproofing at PHS ($250,000) – The waterproofing is 10% complete and will be finished during the summer of 2013. Paving at Person High and Southern Middle ($150,000) – Expected completion is summer of 2013. North End Elementary roofing ($577,646) – Bids will be received in April 2013. Replacement of cooling tower at Person High ($60,000) – Bids have been received and are higher than expected. Paving tracks at Person High and Southern Middle School ($200,000) – Expected completion is summer of 2013. Southern Middle and Person High School roofing ($3,082,538) – Southern Middle School roofing is over 50% complete and should be completed by May 2013. Person High School roofing has not started, but is expected to be complete in fall of 2013. The re-roofing costs for these two schools were funded with loan proceeds, and includes a 100% federal interest credit through an approved Qualified School Construction Bond (QSCB). Page 6 11 Person County Capital Improvement Plan FY 2014-2018 Recommended Projects YEAR DEPT PROJECT TITLE TOTAL COST PROJECT DESCRIPTION 2014 IT Paperless Document Management System 177,471 This project will allow the county to store and manage documents more efficiently. We anticipate operating savings from this project due to a reduction in staff time over the long-term. General Services New roof - Huck Sansbury 293,068 As recommended in the Roofing Study. This cost will be included in the financing for the Rec/Senior Center. General Services New roof-Kirby Civic Auditorium (Phase 2)342,273 As recommended in the Roofing Study. General Services Boiler Replacement - PCOB 108,700 The Person County Office Building boiler is over 40 years old and is in need of replacement. It has become unreliable and costly to repair and maintain. A new boiler will be more reliable and efficient. EMS/Sheriff Public Safety Southern Satellite Facility 181,725 In an effort to reduce response times to the southern end of the county and provide oversight of the Old Helena School building, EMS and the Sheriff's Office will locate a satellite base on the Old Helena School Building property. Rec, Arts & Parks Senior/Rec Center - Huck Sansbury 3,877,000 Construct a Senior Center and recreation facility at the Huck Sansbury location. This item will be financed. Rec, Arts & Parks Senior/Rec Center - Huck Sansbury, contingency 387,000 A 10% contingency is recommended for the Senior/Rec Center construction. PCC Campus wide fire alarm system 60,000 Fire inspections staff found that some buildings were inadequately wired. Upgrading the system will provide greater safety for the students and faculty and provide greater property protection at night when the facility is vacant. Public Schools New roof - Person County High School (Phase 2)537,659 As recommended in the Roofing Study. This cost will be included in the financing for the Rec/Senior Center. Public Schools New roof-Early Intervention 180,999 As recommended in the Roofing Study. Public Schools Window replacement - Oak Lane Elementary 178,600 As recommended in the Window Study. Public Schools Security equipment at all schools 99,122 Includes placing an electronic lock and intercom system for the front entrance at each school, a front door camera for each school, and keypad locks for exterior doors between buildings. 2015 General Services New roof - EMS 125,659 As recommended in the Roofing Study. General Services Replace carpet and tile - PCOB (Phase 1)55,000 The third floor costs have been moved to the operating budget, since it did not meet the $50,000 threshold. The remaining two floors will be completed over two years. A solution has been developed that will not require removal of carpet, tile, and glue. Rec, Arts & Parks Senior/Rec Center furniture and equipment 500,000 The cost of furniture and equipment for the Senior/Rec Center, which may be paid for by a PARTF grant. Elections Voting equipment (Phase 1)177,650 Includes purchasing E-pollbooks, tabulators, and AutoMark machines. E-pollbooks are needed for the 2016 election. The tabulators and the AutoMark machines are needed in 2017. PCC Campus Sidewalks Upgrades 80,000 Existing sidewalks are hazardous due to breaks and uneveness from tree growth. Public Schools New Roof- Earl Bradsher 563,411 As recommended in the Roofing Study. Public Schools Window Replacements - Woodland 180,500 As recommended in the Window Study. Public Schools Fire alarm replacements - NMS 135,000 Current fire alarms are not adequately covering the school and are recommended to be replaced by the PC Fire Inspector. Public Schools Fire alarm replacements - SMS 175,000 Current fire alarms are not adequately covering the school and are recommended to be replaced by the PC Fire Inspector. 2016 General Services Replace carpet and tile - PCOB (Phase 2)55,000 The third floor costs have been moved to the operating budget, since it did not meet the $50,000 threshold. The remaining two floors will be completed over two years. A solution has been developed that will not require removal of carpet, tile, and glue. General Services Window Replacements - PCOB 216,480 As recommended in the Window Study. Airport Construct an additional hangar 800,000 The Airport Commission has recommended construction of an additional hangar. Elections Voting equipment (Phase 2)132,650 Includes purchasing E-pollbooks, tabulators, and AutoMark machines. E-pollbooks are needed for the 2016 election. The tabulators and the AutoMark machines are needed in 2017. Page 7 12 Person County Capital Improvement Plan FY 2014-2018 Recommended Projects YEAR DEPT PROJECT TITLE TOTAL COST PROJECT DESCRIPTION PCC New Roof - D Building 180,559 As recommended in the Roofing Study. PCC Upgrade Campus-wide HVAC 100,000 HVAC controllers are outdated and have become expensive to repair. New controllers are cheaper to maintain and user-friendly. Public Schools New roof - VFW 69,781 As recommended in the Roofing Study. Public Schools Window Replacements - North End Elementary 176,280 As recommended in the Window Study. Public Schools Asphalt replacement in bus parking lot-PHS 80,000 Many areas in the bus parking lot have deteriorated, allowing water to run across pavement, causing freeze and thaw issues. Public Schools Replace HVAC controllers (at 10 schools) 97,000 HVAC controllers are outdated and have become expensive to repair. New controllers are cheaper to maintain and user-friendly. Public Schools Replace rooftop units - NMS (1st unit)65,000 Three units are at the end of their life. Failure is likely according to a professional evaluation. One unit replaced annually. 2017 General Services Improvements to Old Helena School 2,598,548 Upgrade the old Helena school in order to make the facility a usable space. This cost will cover bringing the facility up to code. This cost will be financed. General Services New roof - Helena Elementary School 1,014,031 As recommended in the Roofing Study. These costs will be included in the financing for the Old Helena School Improvements. General Services New roof-Board of Elections/IT 143,047 As recommended in the Roofing Study. These costs will be included in the financing for the Old Helena School Improvements. General Services Old Helena School - contingency 265,000 Contingency for Old Helena School improvements. PCC Upgrade Campus-wide HVAC 100,000 The existing HVAC system is expensive to repair and inefficient. PCC New Roof - L Building 115,113 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New roof - PHS 46,158 As recommended in the Roofing Study. Public Schools Replace roof top units- NMS (2nd unit)67,500 Three units are at the end of their life. Failure is likely according to a professional evaluation. One unit replaced annually. Public Schools New Roof - School Maintenance 284,164 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New Roof - South Elementary 290,664 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New Roof - North End 215,686 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New Roof - Oak Lane 244,706 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New Roof - North Elementary 258,858 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools New Roof - Woodland 155,183 As recommended in the Roofing Study. Included in financing for Old Helena School Improvements. Public Schools Window Replacements - Earl Bradsher 233,440 As recommended in the Window Study. Public Schools Window Replacements - South Elementary 161,880 As recommended in the Window Study. 2018 General Services New roof - Bushy Fork Park 68,657 As recommended in the Roofing Study. PCC Construct covered walkways 205,000 Construct a covered walkway from Building A to Building S. Public Schools Replace rooftop units - NMS (3rd unit)70,000 Three units are at the end of their life. Failure is likely according to a professional evaluation. One unit replaced annually. Public Schools New Roof - Southern Middle 53,074 As recommended in the Roofing Study. Public Schools Window Replacements - North Elementary 168,840 As recommended in the Window Study. Public Schools Window Replacements - PHS 320,800 As recommended in the Window Study. Page 8 13 Person County Capital Improvement Plan FY 2014-2018 Projects Not Recommended DEPT PROJECT TITLE TOTAL COST PROJECT DESCRIPTION/REASON FOR NOT RECOMMENDING Tax Pictometry 50,000 Pictometry provides oblique aerial images that have greater detail than ortho-photograhy. Pictometry reduces the cost of visting properties significantly, therefore reducing tax office staff time and fuel costs. This project can be completed using funds from the Revaluation Fund. EMS Garage Re-configuration 62,450 Includes building an exterior garage and renovating the existing garage at the EMS base. Half of these costs would have been used to build an external garage, but since the County Manager is recommending the Public Safety satellite facility, an additional external garage is not needed. The remaining cost of this project (renovation of the existing garage) does not meet the CIP threshold and will be included in the operating budget. Rec, Arts & Parks Playground and Park Improvements 160,000 Includes upgrades and ADA compliance for Longhurst, Allensville, Hurdle Mills, Mt. Tirzah, Bushy Fork, Bethel Hill, Helena and older playgrouns at Mayo Park.The cost for this project has been moved to the operating budget, as these are recurring costs that should be maintained regularly. Rec, Arts & Parks Olive Hill Restroom Project 50,000 Includes construction of outdoor restrooms at Olive Hill. Not recommended at this time. Rec, Arts & Parks Solar Lights on Walking Tracks 260,000 Installation of solar lights on all walking tracks. Turning on existing lights is a much cheaper option than replacing the lights with solar lights. The cost of turning on lights does not meet the $50,000 CIP threshold and will be included in the operating budget. Rec, Arts & Parks Outdoor Multi-Purpose Courts 60,000 Includes additional multi-use courts at Olive Hill, Allensville, Hurdle Mills, Bushy Fork and Bethel Hill. The Senior/Rec Center will provide additional recreational opportunities, so this project is not needed at this time. Rec, Arts & Parks New Park Location (Critcher- Wilkerson)150,000 Includes construction of multi-purpose fields at Critcher- Wilkerson. The Senior/Rec Center will provide additional recreational opportunities, so this project is not needed at this time. Rec, Arts & Parks Renovate Old Landfill into Park/Green space 53,000 Renovate the old landfill for hiking, biking and open space. The Senior/Rec Center will provide additional recreational opportunities, so this project is not needed at this time. Rec, Arts & Parks Kirby Auditorium - second floor renovation 64,000 Includes cost of installing an elevator to access the second floor of the Kirby. Since fundraising efforts are still in progress for the second floor of the Kirby, this project is not recommended at this time. Rec, Arts & Parks Kirby Auditorium seating 75,000 Includes replacement of seating for the Kirby Theater. Not recommended at this time. Rec, Arts & Parks Kirby Auditorium carpet 69,000 Includes replacement of carpet in the theater area. Not recommended at this time. Rec, Arts & Parks Gym restorations 65,000 Includes painting, floor restoration, new fixtures, and bathroom upgrades to meet ADA standards. These are ongoing maintenance costs and have been moved to the operating budget. Rec, Arts & Parks Score Board Replacements and Repairs 55,000 Includes replacing and upgrading scoreboards at all recreational locations. These are ongoing maintenance costs and have been moved to the operating budget. PCC Allied Health Building 9,025,000 Includes construction of a new Allied Health facility on PCC's campus. More information is needed to determine the feasibility of this project. Page 9 14 Person County Capital Improvement Plan FY 2014-2018 Projects Not Recommended DEPT PROJECT TITLE TOTAL COST PROJECT DESCRIPTION/REASON FOR NOT RECOMMENDING PCC Upgrade dining facility 52,500 Includes purchasing equipment that would expand food offerings to students and staff. Not recommended at this time. PCC Bookstore expansion 60,000 Includes furnishings and shelving for the new PCC bookstore. Not recommended at this time. PCC Architectural Plans for Building A Upgrade 75,000 This study would include renovation and expansion of Building A that would allow for additional office and meeting space. Not recommended at this time. PCC Architectural Plans for Building D Upgrade (Barnette Auditorium)75,000 Includes updated lighting, HVAC, seating, desks and new finishes. Not recommended at this time. PCC Architectural Plans for Upgrade of BDEC 75,000 Includes renovation of the upstairs of the BDEC building to incorporate the Work Force Development Training Center, in the event that it is displaced by the new Senior/Rec Center. A space needs study may be a more economical approach to relocating the WFDTC. PCC Furniture & Fixture for Allied Health building 600,000 Includes furnishings and fixtures for the Allied Health Building. Since the Allied Health Building is not included in this CIP, neither is this project. EDC Person County Commerce Shell Building 3,000,000 Includes purchasing land and constructing a 100,000 sq ft. shell building in Person County that can be expanded to 200,000 sq ft. for economic development purposes. A shell building will attract businesses that are looking for a new location. The building may or may not be the building that is ultimately selected for use; however, it is the mechanism for attracting new investment to Person County. Not recommended because the Force Protection buildng is vacant and can be used to show prospective businesses. PI/Materials Recovery Facility Purchase MRF Building and renovate 2,200,000 Includes purchasing land and a building to house both Person Industries and the MRF. Combining both entities in one building will result in efficiencies and provide the room to grow as recycling tonnage increases. Not recommended because more detailed information is needed on the actual cost of combining the facilities. Public Schools Classroom conversion - PHS 100,000 Convert old metal shop to classroom space. Metals program is no longer in existence and space is needed for normal classroom use. Delayed due to cost of implementing roofing and windows studies. Public Schools VCT Floor Tile replacement - Earl Bradsher 250,000 Replace floor tiles that are original from the 1950's. Delayed due to cost of implementing roofing and window studies. Public Schools Stadium restrooms - PHS 500,000 Restrooms are not readily accessible to the public. Handicap access is also not available. Delayed due to cost of implementing roofing and window studies. Public Schools Chiller replacement - PHS 285,000 Chiller is at least 23 years old. Delayed due to cost of implementing roofing and window studies. Public Schools Construction of Maintenance Facility 1,500,000 New maintenance facility to replace existing facility that is 60+ years old. Not recommended at this time. Page 10 15 Person County Capital Improvement Plan 2014-18 Recommended - Funding Schedule GF Fund Balance 2,102,482 1,145,685 1,487,220 1,512,750 1,183,978 946,371 8,378,486 CIP Project Fund Balance 256,701 254,545 355,000 460,000 100,000 200,000 1,626,246 Paperless Document Management System- Cost Share from DSS Reimb & City of Roxboro - 20,387 - - - - 20,387 PARTF Grant - Recreation & Senior Center - 353,000 500,000 - - - 853,000 Debt Proceeds - Installment Purchase Financings 3,132,538 5,050,000 - - 5,320,000 - 13,502,538 Total Sources of Revenue:5,491,721 6,823,617 2,342,220 1,972,750 6,603,978 1,146,371 24,380,657 Project Costs for County: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL PROJECT COSTS Information Technology: Paperless Document Management System - 177,471 - - - - 177,471 General Services: Paving-driveway & parking lots-Anim Svcs, Pub Works Maintenance & Mayo Park 135,000 - - - - - 135,000 LEC HVAC Controls Retrofit 170,000 - - - - - 170,000 New roof-Olive Hill Gym 19,133 - - - - - 19,133 New roof-PCOB 412,708 - - - - - 412,708 New roof-Huck Sansbury Complex - 293,068 - - - - 293,068 New roof-Kirby Civic Auditorium - 342,273 - - - - 342,273 Boiler Replacement-PCOB - 108,700 - - - - 108,700 New roof-Emergency Medical Services - - 125,659 - - - 125,659 Replace carpet & tile-PCOB - - 55,000 55,000 - - 110,000 Window Replacements-PCOB - - - 216,480 - - 216,480 Improvements to Old Helena Elementary School - - - - 2,598,548 - 2,598,548 New roof-Old Helena Elementary School - - - - 1,014,031 - 1,014,031 New roof-Board of Elections/IT - - - - 143,047 - 143,047 Old Helena School and Roofing Projects- contingency - - - - 265,000 - 265,000 New roof-Bushy Fork Park 134,696 - - - - 68,657 203,353 Elections Voting Equipment - - 177,650 132,650 - - 310,300 Emergency Management Services: Public Safety Southern Satellite Facility - 181,725 - - - - 181,725 Economic Development: Multi-Jurisdictional Industrial Park 45,000 - - - - - 45,000 Finance and Human Resources Accounting Software Package 290,000 - - - - - 290,000 Recreation, Arts & Parks: Walking tracks repaving & repair 65,000 - - - - - 65,000 Recreation and Senior Center Project - 3,877,000 - - - - 3,877,000 Rec and Senior Center Project - contingency - 387,000 - - - - 387,000 Rec and Senior Center Project - furn. & equip.- - 500,000 - - - 500,000 Airport Construction Projects: Additional airport hanger construction - - - 800,000 - - 800,000 Set -asides for future projects - 100,000 350,000 - - 50,000 500,000 Total County Projects 1,271,537 5,467,237 1,208,309 1,204,130 4,020,626 118,657 13,290,496 Sources of Revenue for Project Costs: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL REVENUE SOURCES Page 11 16 Person County Capital Improvement Plan 2014-18 Recommended - Funding Schedule Project Costs for PCC: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL PROJECT COSTS Piedmont Community College (PCC): Paving and Expansion-Parking Lot 4 100,000 - - - - - 100,000 Campus-wide fire alarm system - 60,000 - - - - 60,000 Campus Sidewalks Upgrade - - 80,000 - - - 80,000 New roof-D Building - - - 180,559 - - 180,559 Upgrade campus-wide HVAC - - - 100,000 100,000 - 200,000 New roof-L Building - - - - 115,113 - 115,113 Construct covered walkways - - - - - 205,000 205,000 Set -asides for future projects - 100,000 - - - - 100,000 Total PCC 100,000 160,000 80,000 280,559 215,113 205,000 1,040,672 Project Costs for Public Schools: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL PROJECT COSTS Public Schools: SMS & PHS Roofing-Issuance Costs 50,000 - - - - - 50,000 Replacement of cooling tower-PHS 60,000 - - - - - 60,000 Replace tracks-PHS & SMS 200,000 - - - - - 200,000 Paving-PHS & South Elem 150,000 - - - - - 150,000 New roof-PHS 568,816 537,659 - - 46,158 - 1,152,633 New roof-Early Intervention - 180,999 - - - - 180,999 Window replacements-Oak Lane Elementary - 178,600 - - - - 178,600 Security equipment at all schools - 99,122 - - - - 99,122 New roof-Earl Bradsher - - 563,411 - - - 563,411 Window replacements-Woodland - - 180,500 - - - 180,500 Fire alarm replacement-NMS - - 135,000 - - - 135,000 Fire alarm replacement-SMS - - 175,000 - - - 175,000 New roof-VFW - - - 69,781 - - 69,781 Window replacements-North End Elementary - - - 176,280 - - 176,280 Asphalt replacement in bus parking lot-PHS - - - 80,000 - - 80,000 Replace HVAC controllers (at 10 schools)- - - 97,000 - - 97,000 Replace rooftop units-NMS (1 unit per year)- - - 65,000 67,500 70,000 202,500 New roof-School Maintenance - - - - 284,164 - 284,164 New roof-South Elementary - - - - 290,664 - 290,664 New roof-North End 577,646 - - - 215,686 - 793,332 New roof-Oak Lane - - - - 244,706 - 244,706 New roof-North Elementary - - - - 258,858 - 258,858 New roof-Woodland - - - - 155,183 - 155,183 Window replacements-Earl Bradsher - - - - 233,440 - 233,440 Window replacements-South Elementary - - - - 161,880 - 161,880 New roof-Southern Middle School 2,513,722 - - - - 53,074 2,566,796 Window replacements-North Elementary - - - - - 168,840 168,840 Window replacements-PHS - - - - - 320,800 320,800 Set -asides for future projects - 200,000 - - 410,000 210,000 820,000 Total Public Schools Projects:4,120,184 1,196,380 1,053,911 488,061 2,368,239 822,714 10,049,489 Total Project Costs:5,491,721 6,823,617 2,342,220 1,972,750 6,603,978 1,146,371 24,380,657 Page 12 17 Person County Capital Improvement Plan 2014-18 Recommended - Funding Schedule Sources of Revenue for Operating Impact Costs: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL REVENUE SOURCES General Fund Revenues 67,549 540,851 15,903 - 35,410 9,479 669,192 Paperless Doc Mgt: DSS-State Reimbursement - 4,606 4,606 4,606 4,606 4,606 23,030 Paperless Doc Mgt: City of Roxboro Cost Share - 4,000 6,000 8,000 8,000 8,000 34,000 Durham County's Cost Share-Multi Juris Park - 17,500 - - - - 17,500 Recreation and Senior Center: Fees - - 107,305 107,305 107,305 107,305 429,220 Total Sources of Revenue for Operating Impact Costs 67,549 566,957 133,814 119,911 155,321 129,390 1,172,942 Operating Impact Costs: Current Year 2012-13 Budget Year 2013-14 Planning Year 2014-15 Planning Year 2015-16 Planning Year 2016-17 Planning Year 2017-18 TOTAL PROJECT COSTS Paperless Document Management Staff Training - 1,000 1,000 1,000 1,000 - 4,000 Scanning costs - 9,000 20,000 10,000 10,000 - 49,000 Licensing & Maintenance - 29,739 29,739 29,739 29,739 29,739 148,695 Multi-Jurisdictional Park - site certification and formation of non-profit agency - 35,000 - - - - 35,000 Public Safety Southern Satellite Facility Utilities - 7,500 7,500 7,500 7,500 7,500 37,500 Phone lines (fire, fax, phone, cable)- 278 278 278 278 278 1,390 IT maintenance - 3,500 2,500 2,500 2,500 2,500 13,500 Recreation and Senior Center/Huck Sansbury & PHS Roofing Project Personnel/Operating costs - - 237,422 242,170 247,014 251,954 978,560 Debt service impacts with proposed debt 67,549 480,940 (164,625) (1,924,917) (142,710) (162,581) (1,846,344) Total Operating Impact Costs 67,549 566,957 133,814 (1,631,730) 155,321 129,390 (578,699) Note: Items highlighted in blue are projects associated with a debt financing. 2012-13 School Roofing Project (QSCB financing) 2013-14 Recreation and Senior Center Construction and Various Roofing Projects 2016-17 Old Helena School Improvements & Various Roofing Projects Due to the approval by the Department of Public Instruction of a $3.1M Qualified School Construction Bond ("QSCB") issuance in April 2012, the total re-roofing construction of Southern Middle School and a portion of re-roofing for Person High School was approved by the Board in FY 2013. The total QSCB borrowing amount was $3,132,538. The QSCB offers a 100% federal interest credit as part of its intended structure. A debt borrowing is proposed to cover various improvements to Old Helena School and re-roofing projects for the County, PCC and Schools. (Note: A decision will need to be made with respect to the designated use of the Old Helena School to clarify what other improvements may be required to fulfill the needs of the new occupant(s).) This Old Helena improvements are estimated at $2,598,548 and nine re-roofing projects (2-County, 1-PCC, and 6-Schools) for $2,721,452. The total proposed borrowing for these projects is estimated to be $5,320,000. It is recommended to do an installment financing to capture the cost of the recently revised Recreation and Senior Center Project along with the re-roofing of the Huck Sansbury Complex, the Kirby and the rest of Person High School. The engineering contract for the Recreation and Senior Center has been approved for $300,000 and is currently in progress. The engineering study for the roofs has already been completed as part of the latest Roofing Study. The total proposed borrowing for these projects is $5,050,000. Page 13 18 Set-Aside Amount Fiscal Year that project is recommended to take place Remaining Amount Current & Prior Years New roof-Kirby Civic Auditorium 209,545$ 2014 132,728$ Replace carpet & tile (PCOB)65,000 2015 & 2016 45,000 Window replacement-Earl Bradsher 100,000 2017 133,440 Total 374,545$ Budget Year 2013-2014 New roof-EMS 100,000$ 2015 25,659$ New roof-Earl Bradsher 200,000 2015 363,411 New roof-D Building (PCC)100,000 2016 80,559 Total 400,000$ Planning Year 2014-2015 Additional airport hanger construction 350,000$ 2016 450,000$ Total 350,000$ Planning Year 2015-2016 (No set asides proposed in this year)-$ Planning Year 2016-2017 Window replacements-PHS 200,000$ 2018 120,800$ New roof-Oak Lane Elementary 100,000 2025 630,943 New roof-Woodland Elementary 110,000 2025 751,261 Total 410,000$ Planning Year 2017-2018 New roof-Inspections 50,000$ 2020 72,365$ New roof-Oak Lane Elementary 100,000 2025 530,943 New roof-Woodland Elementary 110,000 2025 641,261 Total 260,000$ Note: The County has implemented a best practice approach for distributing the costs of capital projects to minimize the impact in any one fiscal year. This is accomplished by incrementally funding expensive projects over multiple fiscal years. The projects listed below are funded through set-aside funds leading up to the year in which the project will be completed, thus reducing the burden in that year. This is a proactive approach to planning and funding future capital needs as well as maximizing cash flow capacity. Set-Aside Funds for Future Years Page 14 19 Person County Capital Improvement Plan Recommended - Revenue Sources FY 2014 - 2018 Total % Revenue Sources Description Current Year 2014 2015 2016 2017 2018 Totals % of Total GF Fund Balance 2,102,482 1,145,685 1,487,220 1,512,750 1,183,978 946,371 8,378,486 34.4% CIP Project Fund Balance 256,701 254,545 355,000 460,000 100,000 200,000 1,626,246 6.6% Paperless Document Management System-Cost Shares - 20,387 - - - - 20,387 0.1% PARTF Grant - Recreation & Senior Center - 353,000 500,000 - - - 853,000 3.5% Debt Proceeds - Installment Purchase Financings 3,132,538 5,050,000 - - 5,320,000 - 13,502,538 55.4% Totals 5,491,721 6,823,617 2,342,220 1,972,750 6,603,978 1,146,371 24,380,657 100.0% GF Fund Balance 34.4% CIP Project Fund Balance 6.6% Paperless Document Management System-Cost Shares 0.1% PARTF Grant - Recreation & Senior Center 3.5% Debt Proceeds - Installment Purchase Financings 55.4% Page 15 20 Person County Capital Improvement Plan Recommended - by Function FY 2014 - 2018 Total % CIP Projects by Function Description Current Year 2014 2015 2016 2017 2018 Totals % of Total General Government 1,161,537 1,021,512 358,309 404,130 4,020,626 118,657 7,084,771 29.1% Public Safety - 181,725 - - - - 181,725 0.7% Economic Development 45,000 - - - - - 45,000 0.2% Culture & Recreation 65,000 4,264,000 500,000 - - - 4,829,000 19.8% Transportation (Airport) - - 350,000 800,000 - - 1,150,000 4.7% Education - PCC 100,000 160,000 80,000 280,559 215,113 205,000 1,040,672 4.3% Education - Schools 4,120,184 1,196,380 1,053,911 488,061 2,368,239 822,714 10,049,489 41.2% Totals 5,491,721 6,823,617 2,342,220 1,972,750 6,603,978 1,146,371 24,380,657 100.0% General Government 29.1% Public Safety 0.7% Economic Development 0.2% Culture & Recreation 19.8% Transportation (Airport) 4.7% Education - PCC 4.3% Education - Schools 41.2% Page 16 21 Person County Capital Improvement Plan Recommended - by Type FY 2014 - 2018 Total % CIP Projects by Type Description Current Year 2014 2015 2016 2017 2018 Totals % of Total Roofing 4,276,721 1,353,999 689,070 250,340 2,767,610 121,731 9,459,471 38.8% Construction/Renovation - 4,145,725 - 800,000 2,863,548 205,000 8,014,273 32.9% Equipment Upgrades 520,000 445,293 810,000 439,650 300,150 70,000 2,585,093 10.6% Window Replacements - 178,600 180,500 392,760 395,320 489,640 1,636,820 6.7% Set-Asides - 400,000 350,000 - 410,000 260,000 1,420,000 5.8% Paving 650,000 - 80,000 80,000 - - 810,000 3.3% Engineering/Planning Costs 45,000 300,000 - - - - 345,000 1.4% Other B&G Improvements - - 55,000 55,000 - - 110,000 0.5% Totals 5,491,721 6,823,617 2,164,570 2,017,750 6,736,628 1,146,371 24,380,657 100.0% 38.8% 32.9% 10.6% 6.7% 5.8% 3.3% 1.4% 0.5% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% Roofing Construction/Renovation Equipment Upgrades Window Replacements Set-Asides Paving Engineering/Planning Costs Other B&G Improvements Page 17 22 Person County's Debt Service Current Debt Service Project Description Term Int Rate % Outstanding Balance Last Pyt Fiscal Year 2006 Various Roofing/Paving Re-roofing, paving and repaving certain school, community college and other public facilities; re-floor the gymnasium; construct new tennis courts at Person High School 15 years 3.86% 3,050,364 2021 2007 School Bus Garage/Health Buildings Renovation/PCC Roofing Construction of a bus garage for the Person County Schools administrative unit, re-roofing two classroom building at Piedmont Community College and renovating, equipping and furnishing former Health Department buildings to provide space for other County departments 7 years 3.75% 616,921 2014 2008 Refinancing of 1999 & 2000 Elem School Construction & LEC Building Combine and refinance the previous debt held on the cost of construction to the elementary schools in 1999 and 2000, and the acquisition and construction on the law enforcement center 7 years 3.55% 4,680,516 2015 2009 Material Recovery Facility Equipment Capital lease of a baler and equipment associated with the operation of a material recovery facility 5 years 2.71% 96,668 2014 2010 Courthouse Renovation & Various Roofing (BAB’s) Engineering and construction costs associated with the renovation of the Courthouse and some various re- roofing for certain school, community college and other public facilities; financed through Build America Bonds (BAB’s) yielding a 35% refund of the interest payments 10 years 4.08% 4,285,500* *(4,087,075 net of interest credit) 2021 2012 SMS & portion of PHS Re-roofing (QSCB) Re-roofing construction for Southern Middle School and a portion of Person High School; financed through a Qualified School Construction Bond (QSCB) yielding a 100% refund of the interest payments 15 years 3.93% 3,920,658* *($3,028,120 net of interest credit) 2028 Page 18 23 Current Debt Analysis There are two standard ratios that measure debt service levels and the capacity for taking on additional debt. These ratios and their meaning for Person County are described below: · Debt to Assets Ratio: Measures leverage, the extent to which total assets are financed with long-term debt. The debt-to-assets ratio is calculated as long-term debt divided by total assets. A high debt to assets ratio may indicate an over-reliance on debt for financing assets, and a low ratio may indicate a weak management of reserves. At FY 2011, the debt to assets ratio for Person County was 36%, while counties with similar populations were at 57%. A more applicable comparison may be to view the debt to assets ratio for Person County since FY 2008. As displayed in the following chart, Person County's debt to assets ratio has declined from 47% in FY 2008 to 29% in FY 2012. This reduction can be attributed to conservative spending in uncertain economic conditions and the build-up of reserves. This increase in the County's cash reserves (assets) causes a decrease in this ratio. Another variable causing this downward trend is the large $2M yearly pay down of the 2008 Refinanced Debt for the 1999 & 2000 Elementary School Construction and Law Enforcement Center debt. Even though the County has issued new debt since 2008, the historically low interest rates have generated significantly lower debt payments than the previous years’ debt financings. This decreasing trend is likely to continue until the 2008 debt ceases with the last payment in 2015. Once this debt is decreased and new debt is issued to level out the County’s debt structure, it is likely that this percentage will begin moving slowly upwards again, indicating to credit agencies a more strategic approach to the management of the County’s assets. Person County's FY Debt to Assets Ratio 2008 47% 2009 42% 2010 35% 2011 36% 2012 29% · Debt Service Ratio: Measures financing obligations, provides feedback on service flexibility with the amount of expenditures committed to annual debt service. The debt service ratio is calculated as annual debt service divided by total expenses. General accounting guidance discourages this ratio from being higher than 15% for a maximum benchmark. Any percentage higher than this can severely hamper the County's service flexibility. Person County's debt service ratio of 7% is well below the population group of 10% for FY 2011 (Person County's ratio increases to almost 9% for FY 2012), and lower than the Statewide average of 12%. Due to the expected debt reductions in fiscal years 2015 and 2016, it is anticipated that Person County's debt service ratio will substantially decrease unless new debt financings are incorporated to assist in leveling out the ratio. A consistent debt ratio level would indicate a stronger management of financing resources in relation to the amount that is available for other services. FY 2011 Debt Service Ratio Person County 7% Population Group 10% State-wide 12% Maximum Benchmark 15% 47% 42% 35%36% 29% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 2008 2009 2010 2011 2012 7% 10% 12% 15% 0% 5% 10% 15% 20% Person County Population Group State-wide Maximum Benchmark Page 19 24 New Debt Service The two proposed financings in Person County's 2014-2018 plan are recommended below: FY 2014 Recreation and Senior Center Construction and Various Re-roofing Projects It is the current recommendation in this CIP to issue Installment Purchase Debt in FY 2014 for the construction of a Recreation and Senior Center and various re-roofing projects for County and School buildings. The re- roofing projects would include the Huck Sansbury Complex, the Kirby Theater, and a portion of Person High School. The engineering contract for the Recreation and Senior Center was approved in FY 2013 for $300,000 and the application for a PARTF grant was completed in anticipation of a $1,000,000 award over a two year period. The grant would require a 50% match from Person County. The engineering study for the roofing has been completed and estimates are available as part of the latest Roofing Study. The total proposed debt amount for these projects is $5,050,000 and is comprised of the following: Recreation and Senior Center Construction $ 3,877,000 Re-roofing: Huck Sansbury Complex 293,068 Re-roofing: The Kirby Theater 342,273 Re-roofing: Person High School 537,659 Total $ 5,050,000 FY 2017 Old Helena School Improvements and Various Re-roofing Projects Also recommended in this CIP is the issuance of Installment Purchase Debt in FY 2017 for improvements to Old Helena Elementary School and re-roofing construction to various buildings for the County, PCC and Schools. The total proposed debt amount for these projects is $5,320,000 and is comprised of the following: Old Helena School Improvements $ 2,598,548 Re-roofing: Old Helena Elementary 1,014,031 Re-roofing: Elections/IT 143.047 Re-roofing: PCC Building L 115,113 Re-roofing: School Maintenance 284,164 Re-roofing: South Elementary 290,664 Re-roofing: North End Elementary 215,686 Re-roofing: Oak Lane Elementary 244,706 Re-roofing: North Elementary 258,858 Re-roofing: Woodland Elementary 155,183 Total $ 5,320,000 Note: Person County has the option to finance the Recreation and Senior Center with General Obligation (G.O.) Bonds; however, this is currently not recommended due to the additions of other major roofing projects, the flexibility to level out our current debt structure, and the narrow rate spread still remaining between Installment Purchase Financing and G.O. Bonds. If the spread in these rates widen to the extent that a G.O. Bond is preferred, these projects will need to be re-evaluated. Also included in the plan are contingency amounts for the FY 2014 and FY 2017 financing projects that would be locally supported in case of cost overruns. Since the contingency amounts are not part of debt proceeds, remaining unspent amounts can be re-allocated for any purpose or other capital projects. Page 20 25 Future Debt Service Payments for Person County Fiscal Year Ending June 30 2006 Various roofing/paving projects 2007 School Bus Gar/Health Bldg Renov/PCC Roofing 2008 Refinancing of 1999 & 2000 Schools/LEC Bldg 2009 Material Recovery Facility Equipment 2010 Courthouse Renovation & Various Roofing Projects 2012 School Roofing Projects for SMS & PHS (QSCB) Total Current Debt Service Year to Year Change in Current Debt Service 2013 330,915 793,652 2,268,888 98,668 462,180 149,216 4,103,518 67,549 2014 322,230 616,921 2,394,160 98,668 449,940 325,789 4,207,708 104,190 2015 313,545 - 2,286,356 - 932,600 317,582 3,850,083 (357,625) 2016 329,831 - - - 899,960 309,375 1,539,166 (2,310,917) 2017 319,969 - - - 867,320 301,167 1,488,456 (50,710) 2018 483,635 - - - 339,780 292,960 1,116,375 (372,081) 2019 442,471 - - - 327,540 284,753 1,054,764 (61,611) 2020 427,094 - - - 315,300 276,546 1,018,940 (35,824) 2021 411,591 - - - 153,060 268,338 832,989 (185,951) 2022 - - - - - 260,131 260,131 (572,858) 2023 - - - - - 251,924 251,924 (8,207) 2024 - - - - - 243,717 243,717 (8,207) 2025 - - - - - 235,509 235,509 (8,208) 2026 - - - - - 227,302 227,302 (8,207) 2027 - - - - - 219,095 219,095 (8,207) 2028 - - - - - 106,470 106,470 (112,625) 2029 - - - - - - - (106,470) Totals 3,381,279$ 1,410,573$ 6,949,404$ 197,337$ 4,747,680$ 4,069,874$ 20,756,146$ (4,035,969)$ Fiscal Year Ending June 30 Total Current Debt Service 2014 Proposed - Recreation and Senior Center & Various Roofing Project (assumptions: 3%, 20yr) 2017 Proposed - Old Helena School Improvements & Various Roofing Project (assumptions: 5%, 20yr) Total Debt Service with 2014 and 2017 Proposed Financings Adjusted Year to Year Change with Proposed Debt Service 2013 4,103,518 - - 4,103,518 67,549 2014 4,207,708 376,750 - 4,584,458 480,940 2015 3,850,083 569,750 - 4,419,833 (164,625) 2016 1,539,166 955,750 - 2,494,916 (1,924,917) 2017 1,488,456 327,750 536,000 2,352,206 (142,710) 2018 1,116,375 320,750 752,500 2,189,625 (162,581) 2019 1,054,764 313,750 527,500 1,896,014 (293,611) 2020 1,018,940 306,750 412,500 1,738,190 (157,824) 2021 832,989 299,750 402,500 1,535,239 (202,951) 2022 260,131 292,750 692,500 1,245,381 (289,858) 2023 251,924 285,750 467,500 1,005,174 (240,207) 2024 243,717 278,750 352,500 874,967 (130,207) 2025 235,509 271,750 342,500 849,759 (25,208) 2026 227,302 264,750 332,500 824,552 (25,207) 2027 219,095 257,750 322,500 799,345 (25,207) 2028 106,470 250,750 312,500 669,720 (129,625) 2029 - 243,750 352,500 596,250 (73,470) 2030 - 236,750 340,000 576,750 (19,500) 2031 - 229,750 327,500 557,250 (19,500) 2032 - 222,750 315,000 537,750 (19,500) 2033 - 215,750 302,500 518,250 (19,500) 2034 - 258,750 240,000 498,750 (19,500) 2035 - - 230,000 230,000 (268,750) 2036 - - 220,000 220,000 (10,000) 2037 - - 210,000 210,000 (10,000) 2038 - - - - (210,000) Totals 20,756,146$ 6,780,750$ 7,991,000$ 35,527,896$ (4,035,969)$ - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 Total Current Debt Service Adjusted Year to Year Change with Proposed Debt Service The above chart displays Person County's current debt service schedule. A large amount of debt drops off in fiscal year 2016 for $2.3M. This sharp decline in debt obligations and the availability of low interest rates allows for the opportunity and capacity for Person County to take on additional debt (see chart to the right). The blue line in the graph below includes the new proposed debt and indicates a more gradual dropoff of debt compared to the red line showing our current debt service schedule. Page 21 26