HomeMy WebLinkAbout05-18-2026 Agenda Packet BOCPERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
MEETING AGENDA
304 South Morgan Street, Room 215
Roxboro, NC 27573-5245
336-597-1720
Fax 336-599-1609
May 18, 2026
9:00 a.m.
This meeting will convene in Room 215 of the County Office Building.
1.CALL TO ORDER...................................................................................................Chairman Puryear
2.INVOCATION
3.PLEDGE OF ALLEGIANCE
4.DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA
5.RECOGNITION
A.Income Maintenance Appreciation Proclamation (pgs.3-4).................................Adonica Hampton
6.INFORMAL COMMENTS
The Person County Board of Commissioners established a 10-minute segment which
is open for informal comments and/or questions from citizens on issues, other than
those issues for which a public hearing has been scheduled. The time will be divided
equally among those wishing to comment. It is requested that any person who wishes
to address the Board, register with the Clerk to the Board prior to the meeting.
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7.DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA
A.May 4, 2026, Minutes (pgs.5-21)
B.Budget Amendment # 19 (pgs.22-23)
C.Resolution Establishing a Materiality Threshold (pgs.24-26)
D.Audit Contract for Fiscal Year 2026 (pgs.27-45)
E.Termination of Agreement for Lobbying Services (pgs.46-47)
F.Register of Deeds Records Retention and Disposition Schedule (pgs.48-97)
G.Person Industries Record Destruction (pg.98)
H.Public Property Naming Policy Amendment (pgs.99-102)
8.NEW BUSINESS
A.Mayo Lake Cabin Naming (pgs.103-104)...........................................................................John Hill
B.FY27 Manager’s Recommended Budget Presentation (pg105)............................Katherine Cathey
C.Authorization to Spend Opioid Settlement Funds (pgs.106-110)................................Janet Clayton
D.Initial Steps for General Obligation School Bonds
Notice of Intent and Application Authorization (pgs.111-118).................................Tracy Clayton,
Dr. Rodney Peterson
9.CHAIRMAN’S REPORT
10.MANAGER’S REPORT
11.COMMISSIONERS’ REPORTS/COMMENTS
Note: All Items on the Agenda are for Discussion and Action as deemed appropriate by
the Board.
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Income Maintenance Appreciation Month
Summary of Information:
May is proclaimed as Income Maintenance Appreciation Month throughout North Carolina.
The proclamation recognizes the important work performed by Income Maintenance
Caseworkers and other staff who help determine eligibility for benefits such as Food and
Nutrition Services, Work First Cash Assistance, and Medicaid.
Financial Impact:
None
Recommended Action:
Approve the Proclamation declaring May 2026 as Income Maintenance Appreciation Month in
Person County.
Submitted By:
Adonica Hampton, Social Services Director
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PROCLAMATION
INCOME MAINTENENACE APPRECIATION MONTH 2026
“Income Maintenance: “Empowering Families, Strengthening Futures”
WHEREAS, Income Maintenance staff in Person County serve as dedicated public servants who work diligently
to ensure individuals and families have access to vital assistance programs and supportive services that promote
health, stability, and self-sufficiency; and
WHEREAS, Income Maintenance staff administer essential programs including Food and Nutrition Services,
Medicaid, and other economic support programs that strengthen communities and improve quality of life; and
WHEREAS, these professionals demonstrate compassion, integrity, professionalism, and commitment while
assisting vulnerable populations during times of hardship, crisis, and transition; and
WHEREAS, the work performed by Income Maintenance staff requires extensive knowledge of federal, state,
and local policies, attention to detail, adaptability; and dedication to providing exceptional customer service to
the citizens of Person County; and
WHEREAS, the efforts of Income Maintenance staff contribute significantly to the health, safety, and economic
well-being of children, families, older adults, and individuals throughout Person County; and
WHEREAS, the Person County Board of Commissioners recognizes and celebrates the outstanding service,
perseverance, and commitment demonstrated daily by Income Maintenance staff and expresses appreciation for
their invaluable contributions to public service; and
NOW THEREFORE, BE IT RESOLVED that the Person County Board of Commissioners hereby proclaims May
2026 as Income Maintenance Appreciation Month in Person County and encourages all residents to join in
celebrating the dedication, service, and transformative impact of our local Income Maintenance staff.
Adopted this 18th day of May, 2026.
__________________________
Kyle Puryear, Chairman
Person County Board of Commissioners
Attest:
________________________________
Michele Solomon, NCCCC
Clerk to the Board
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May 4, 2026
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PERSON COUNTY BOARD OF COMMISSIONERS May 4, 2026
MEMBERS PRESENT OTHERS PRESENT
Kyle Puryear Katherine M. Cathey, County Manager
Sherry Wilborn Michele Solomon, Clerk to the Board
Jason Thomas Nick Herman, County Attorney
Antoinetta Royster
Donald Long
The Board of Commissioners for the County of Person, North Carolina, met in
regular session on Monday, May 4, 2026 at 6:00 p.m. in the Commissioners’
Boardroom 215 in the Person County Office Building located at 304 S. Morgan Street,
Roxboro, NC.
Chairman Puryear called the meeting to order and recognized a quorum was present.
Commissioner Thomas offered the invocation, and Commissioner Royster led the group in
the Pledge of Allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
Commissioner Long requested adding two discussion items:
Hiring freeze until the FY 2026–2027 budget is finalized
Discussion on tax relief programs for residents age 65 and older
Chairman Puryear declined to recognize the motion because prior notice was not
provided to the Chair or staff. He requested the motion be held until the next regular meeting
to allow staff preparation.
A motion was made by Vice-Chair Wilborn and carried 5-0 to approve the
agenda.
ALS AWARENESS MONTH PROCLAMATION
Chairman Puryear read a proclamation declaring May 2026 as ALS Awareness
Month in Person County, highlighting:
ALS prevalence and impact on individuals and families
Importance of public awareness, research, and advocacy
Commitment of local organizations, caregivers, and healthcare providers
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May 4, 2026
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A motion was made by Commissioner Long and carried 5-0 to approve the ALS
Awareness Month Proclamation.
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May 4, 2026
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SMALL BUSINESS WEEK PROCLAMATION
Existing Industry Specialist Bryan Eatmon read a proclamation declaring the week of
May 3-9, 2026 as Small Business Week in Person County, emphasizing:
Importance of small businesses to Person County’s economy
Growth statistics and local economic impact
Collaboration among local, regional, and state partners
Recognition of Small Business Week (May 3–9, 2026)
A motion was made by Vice-Chair Wilborn and carried 5-0 to approve the Small
Business Week Proclamation.
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CIVICS ACADEMY GRADUATION
Public Information Officer Kim Strickland recognized and presented certificates to
sixteen graduates of the spring session of the Person County Civics Academy and shared
highlights of the program, including tours, educational sessions, and community
engagement.
Commissioners expressed appreciation for participant engagement, the diversity of
ages represented, and Strickland’s leadership of the program.
INFORMAL COMMENTS:
The following individuals appeared before the Board to offer comments:
Julie Nye, 407 River Trace Drive, Rougemont spoke on matters related to the
Microsoft datacenter. She voiced concerns regarding the following:
Lack of transparency during project development
Potential impacts on electricity demand
Water use in a drought‑affected region
Environmental concerns: noise, air emissions from generators, light pollution
Potential tax incentives and their effect on school funding
Request for more public disclosure and consideration of a moratorium on future
data centers
Hope Taylor, 1588 Jack Clement Road, Stem, Executive Director for Clean Water
for North Carolina (CWFNC), voiced the following concerns:
Presented a resident‑signed letter addressed to commissioners, county attorney,
and Microsoft
Requested answers to previously submitted questions about the data center
Stressed importance of transparency now that Microsoft has reportedly lifted its
NDA
Stated that the public needs information on projected impacts and plans
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May 4, 2026
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Ronnie Murray, 221 McGhees Mill Road, Roxboro noted his background in
utilities, wastewater, and rural water systems. He voiced concerns related to the Microsoft
datacenter:
Impacts datacenters have caused in other counties
Water use, heat emissions, wildlife effects, noise pollution
Potential increase in localized air temperature
Need for community‑focused decision‑making and transparency
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA:
Vice-Chair Wilborn requested to remove Item C. Economic Development
Commission Bylaws Amendment from the Consent Agenda for discussion.
A motion was made by Vice-Chair Wilborn and carried 5-0 to remove Item C
from the Consent Agenda.
A motion was made by Vice-Chair Wilborn and carried 5-0 to approve the
Consent Agenda with the following items:
A. April 20, 2026, Minutes
B. Human Services Bylaws Amendment
C. Economic Development Commission Bylaws Amendment
D. Approval of Quitclaim Deed Transfer to Person County Board of Education
DISCUSSION OF ITEM C. ECONOMIC DEVELOPMENT COMMISSION
BYLAWS AMENDMENT
Vice-Chair Wilborn proposed a revision to the EDC Bylaws-Article 5, Section 4 as
follows:
"The Director shall be the chief staff officer of the Commission. The Director shall
be an ex-officio member of all functional and standing committees. The Director's scope
of work shall be as established by the County, and shall incorporate the tasks adopted by
the Commission annually in their Action Plan."
A motion was made by Vice-Chair Wilborn and carried 5-0 to approve the
amendment as presented with the revision to Article 5, Section 4.
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NEW BUSINESS:
PERSON COUNTY SCHOOLS FY27 BUDGET REQUEST
Person County School Superintendent Dr. Rodney Peterson presented the
following key items related to the FY27 Budget Request:
Funding reductions in curriculum and testing lines
Largest increase in Student Support Services, due to:
o Serving 20% exceptional children (vs. 13.75% funded by state)
o New group home in the county requiring specialized services
Operations increases:
o Custodial contract +$43,000
o Maintenance services +$25,000
o Water quality testing contract +$38,000
Personnel increases due to projected 3% state salary raises + benefit cost increases
Request for classified staff salary study
Technology refresh for Chromebooks mandated for online assessments
Total Request: approximately $15.8 million (including charter pass‑through)
Commissioner Royster asked for clarification regarding the group home. Peterson
stated that the school system understands that the NC Department of Health and Human
Services (NCDHHS) approves licenses for group homes. He stated that one located in
Person County serves school-aged youth, who have been removed from their homes or
who have come from youth detention. He stated these youths usually carry significant
mental health needs and demand one-on-one support. He stated that the school system has
designated behavioral one-on-ones for those students entering the schools. He stated
currently they serve one student, remotely, with additional associated costs.
There were no additional questions by the Board for Peterson.
No action was taken by the Board, as this was an informational presentation for the
FY27 budget request.
PIEDMONT COMMUNITY COLLEGE FY27 BUDGET REQUEST
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Piedmont Community College Vice President of Administration and CFO Dr.
Reggie Browning presented the following on behalf of President Dr. Kevin Lee:
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Vice-Chair Wilborn asked if the growth numbers included both the Person and
Caswell campuses. Browning stated yes. Wilborn asked if the funding request is only for
the Person County campus. Browning confirmed that it is.
There were no other questions by the Board for Browning.
No action was taken by the Board, as this was an informational presentation for the
FY27 budget request.
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FY27 BUDGET PREVIEW
County Manager Katherine Cathey provided the following key points related to the
FY27 Budget:
Manager’s Recommended Budget remains balanced at 63¢ tax rate
School operating funding increased slightly over the prior draft
School technology request reduced slightly to partially offset operating increase
Public safety salary study results pending—not yet incorporated
CIP needs further board discussion
Timeline:
o May 18 – Manager’s Recommended Budget presentation
o June 1 – Public hearing
o June 2–12 – Budget work sessions
o June 15 – Budget adoption
There were no questions by the Board for Cathey.
CHAIRMAN’S REPORT
Chairman Puryear reported that he will be attending a meeting with the Person
County School Board chair and vice-chair to discuss funding. He stated that he will be
going to Raleigh to advocate for school and community college capital funding on
Wednesday.
MANAGER’S REPORT
County Manager Katherine Cathey introduced Adonica Hampton, the new DSS
Director. Cathey provided the following updates on Microsoft’s project:
Microsoft launched public-facing website with limited information
County printed copies for distribution this evening
Microsoft states they plan to use air cooling to reduce water consumption
County offered no tax incentives to Microsoft
More information expected as design progresses
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COMMISSIONER REPORTS/COMMENTS
Vice-Chair Wilborn reported the following:
On April 28, the EDC met for its monthly meeting, and welcomed two new
members appointed by the Commissioners. She stated that the EDC held an officer
election for chairman, following the former chair’s resignation. She stated that she
was nominated and unanimously elected, and is thankful for the opportunity. She
stated that they adopted an action plan that provides a basic framework to guide
their focus; it is a living document that they can modify as needed. She stated that
they are continuing the work identified at the Joint Leadership Summit last fall,
and while they support housing needs, they are shifting toward product
development—the second-highest priority identified at that summit.
On April 29, she attended a rural listening session held by members of Governor
Stein’s cabinet at Vance-Granville Community College. She stated that the
discussion covered topics including aging infrastructure in rural towns, workforce
development needs, and the impact of housing and childcare shortages on the
workforce. She stated that attendees also discussed the importance of rural
healthcare systems, particularly hospitals, which connects to jail and inmate care
needs. She noted that the Vance County Sheriff reported 20 vacancies in their
detention center and 15 in law enforcement, and that at a Durham County event
last year, their sheriff reported staffing at only about 75%. In contrast, she stated
that the Person County Sheriff’s Office currently has only three vacancies in the
detention center and one in law enforcement. She encouraged the Board to keep
this in mind as they approach tax discussions.
On April 30, toured the Moriah Energy Center (MEC). She stated that it was
fascinating to see the progress and that the investment is now cited as more than
half a billion dollars. She stated that the County has received more than half a
million dollars in tax revenue to date and that Enbridge has contributed over
$100,000 to local nonprofits, including checks presented that day to the
Timberlake and Moriah Volunteer Fire Departments. She further stated that MEC
will purchase approximately 16 million gallons of water from the city to test the
fire suppression system, generating more than $150,000 in one-time revenue for
the City of Roxboro.
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She attended two Chamber events: the golf tournament kickoff and the Business
After Hours at Hall’s Way, which included three ribbon cuttings—Wine a Little,
Otterson’s Uptown Redux, and Common Threads Fabrics. She encouraged support
for local businesses, and noted that the Board earlier adopted a proclamation
recognizing Small Business Week. She also mentioned that the Board recently
adopted a purchasing policy prioritizing local vendors.
She stated that this week is Economic Development Week, and shared highlights
of what economic developers do. She stated that more than 100,000 professionals
worldwide work to create and expand opportunities for long-term community
growth. She explained that economic developers connect residents, businesses,
elected officials, industry leaders, and educational institutions to advance job
creation, investment, and infrastructure improvements, and that their work helps
build strong, resilient communities.
She stated that it is Public Service Recognition Week. She noted that public
servants—federal, state, and local—play vital roles in missions fundamental to the
country. She stated that they manage public lands, infrastructure, financial
systems, research institutions, and regulatory frameworks, and they keep
communities safe, often at great personal risk. She stated that public service is a
noble calling, and this is important to remember during budget and tax discussions.
She stated that it is County Clerk Week, and recognized Person County Clerk
Michele Solomon. She shared remarks from Maria Haas, President of the NC
Association of County Clerks, noting that clerks are not just historians and record
keepers—they are the face of county government, liaisons with the public, and
often the people diffusing difficult situations. She stated that clerks maintain public
trust through transparency and professionalism and expressed the Board’s
appreciation for Solomon’s contributions.
She spoke regarding tax reform and stated as the Board’s appointee to the NC
Association of County Commissioners (NCACC), she receives regular updates on
proposed legislation. She stated that some bills benefit local governments while
others do not. She provided the example of Senate Bill 889, which would impose a
one-year moratorium on revaluation in certain counties, resulting in a collective
$10 million loss in public service company revenue. She stated that Person County
is not included because it is not revaluing this year, but if it were, the impact would
be approximately $3 million—a roughly four cent tax effect. She stated that she
wanted to address tax misunderstandings that she has seen online, noting that some
believe that homeowners who have paid off their mortgages should not be taxed,
while others believe taxes should remain based on the original purchase price.
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She explained that property tax is “ad valorem”—based on fair market value—and
funds both mandated services, such as, public safety, social services, and schools,
as well as additional services—parks, libraries, zoning, economic development—
are also community expectations. She stated that without taxes, essential structures
and systems would not exist.
She commented on Commissioner Long’s motion that he made at the previous
meeting regarding a full property tax exemption for all residents aged 65 and older.
She noted that four Board members were elected by the public, while
Commissioner Long was appointed by the Board, and as the person who
nominated him, she feels a responsibility to speak thoughtfully about how the
Board should conduct their work. She stated that the Board has already shown
commitment to senior tax relief, noting that it passed a resolution supporting an act
to extend the elderly or disabled property tax exclusion under House Bill 59, which
is now being considered under House Bill 1181, which seeks to expand eligibility
for property tax relief based on income for elderly and disabled residents. She
stated that program already benefits more than 1,100 households here in Person
County, reducing county revenue by roughly $550,000, and if expanded, eligibility
could double. She stated that her concern was not the topic, but the process,
explaining that major policy changes must be considered in context, including
fiscal impact, fairness across life stages, and long-term effects. She stated that
broad exemptions for all residents over 65 could shift the tax burden heavily onto
younger families and small businesses, incentivize an influx of retirees in an
already aging workforce, extend benefits to wealthy residents, and create
unintended legal or estate planning consequences. She stated that the Board owes
the public thoughtful, transparent policymaking, not last-minute motions with
significant consequences. She stated that the best long-term way to reduce
individual tax burdens is to expand the County’s industrial tax base, which remains
her priority.
She provided comments regarding Microsoft. She clarified that when the Manager
says “we are working with Microsoft,” she means staff. She stated that
Commissioners have had two meetings with Microsoft; in the first, the company
had no plans yet, and in the second, they shared nothing beyond the press release.
She stated that some water use information has been shared with the City, which is
eager for new customers and regularly emphasize that it has ample capacity, even
after a multi-year drought. She noted that the City previously supplied Collins &
Aikman and Carolina Power, which together used roughly 800,000 gallons per
day; those customers have not been replaced, and the City is prepared to serve new
users.
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She stated that this type of project—a major industrial investment that uses power
and water, both available in abundance in Person County, is ideal for the County.
She stated that it builds the tax base and helps address repeated reductions to
school funding. She stated that the community must understand how all these
pieces fit together and take a balanced approach. She concluded that the County
cannot oppose every development, oppose taxes, and also expect expanded
services, and must choose a sustainable path forward.
Commissioner Thomas recognized the recent loss of three young lives in the
county, and encouraged prayers and support. He praised the Civics Academy and its
participants.
Commissioner Royster reported the following:
Reinforced the importance of mental health during Mental Health Awareness
Month and encouraged self-care for community members and public servants
alike.
Echoed Commissioner Thomas and reiterated the need for prayer for the
community and its young people.
Highlighted local small businesses and recent ribbon cuttings at Hall’s Way.
Shared information about Healthy Families Durham & Person County, a free
program supporting expectant mothers and families with children under age 3.
Commissioner Long reported the following:
Attended the Person County EMS Peer Review Committee meeting for the first
quarter of 2026 and stated that it was very informative.
Reported that the Mayo Lake group and Duke Energy group held their second
meeting, which included a boat tour to view floating dock pontoons and shoreline
vegetation violations. He stated that Dr. Phillips reported good progress and that
two additional meetings are scheduled for May.
Toured the Moriah Energy Center (MEC) last Thursday and stated that the project
is very impressive, with about 200 workers on-site each day.
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Reported that Emergency Management currently has four unfilled positions and
expects five resignations soon due to employees attending medical school, moving,
or pursuing other opportunities. He stated that EMS will need support addressing
these staffing challenges.
Regarding Vice-Chair Wilborn’s comments about the senior tax exemption, he
stated that he knew the answer to the question that he raised. He clarified that his
intent was to start a discussion about cutting expenses, and noted that he has been
requesting a framework for expense reductions since September—again in
January, and again in March. He stated that he is trying to initiate discussion
before entering the budget cycle. He noted that the budget will be presented in two
weeks and expected to be adopted a few weeks thereafter, and that the Board has
not examined the line items or discussed possible expense cuts. He stated that his
goal was to prompt that conversation and reiterated that a broad exemption would
not have been his intent.
Chairman Puryear reminded Commissioners that the comment period is for
reports, not debate.
ADJOURNMENT
A motion was made by Vice-Chair Wilborn and carried 5-0 to adjourn the meeting
at 7:11 p.m.
____________________________ ______________________________
Michele Solomon Kyle Puryear
Clerk to the Board Chairman
(Draft Board minutes are subject to Board approval).
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5/18/2026
Dept./Acct No.Department Name Amount
Incr / (Decr)
EXPENDITURES General Fund
General Government 9,148
Public Safety 483
Human Services 56,754
REVENUES General Fund
Other Revenue 12,175
Intergovernmental Revenues 54,210
EXPENDITURES Capital Investment Reserve Fund 48,000
Schools Lottery Expense
REVENUES Capital Investment Reserve Fund
Lottery Proceeds 48,000
EXPENDITURES Emergency Telephone System Fund 397,508
REVENUES Emergency Telephone System Fund
Fund Balance Appropriated 141,767
Intergovernmental Revenues 255,741
Explanation:
BUDGET AMENDMENT #19
Utilize vendor rebate revenues ($9,148) for building and grounds maintenance and repairs in General
Services; appropriate insurance proceeds ($483) for Sheriff’s Office vehicle repairs; transfer funding from
Youth Villages (-$14,225) to Roots & Wings ($12,523) and JCPC Administration ($1,702) in accordance with
DPS guidance; recognize additional State revenues ($54,210) for Health Department programs; appropriate
insurance proceeds ($2,544) for Department of Social Services vehicle repairs; recognize lottery proceeds
approved by the Department of Public Instruction for school lottery projects in the Capital Investment Fund
($48,000); and recognize Emergency Telephone System grant revenues ($255,741) and appropriate
Emergency Telephone System fund balance ($141,767) to satisfy grant match requirements.
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Account Number Account Description
$Revenues
incr. (decr.)
(cr.) dr.
$Expenditures
incr. (decr.)
dr. (cr.)
100-389750 Misc Revs: Vendor Rebate 9,148
1004260-435100 General Services-Maint & Repair/Bldg. & Grounds 9,148
100-389890 Misc Revs: Insurance Proceeds 483
1004310-435300 Sheriff: Maint & Repair/Vehicles 483
1004303-427070 Youth Villages (14,225)
1004302-427061 Roots & Wings 12,523
1004301-426900 JCPC Admin 1,702
12050-365330 Family Planning Grant 750
1205110-423000 Education Med Supplies 750
12050-366330 State Aid Counties 23,922
1205110-430000 Contracted Services 23,922
12050-366330 State Aid Counties 20,000
1205110-430000 Contracted Services 20,000
12050-370330 Maternal Health Grant 1,145
1205110-430000 Contracted Services 1,145
12050-372330 EH Grant 7,569
1205180-420000 Supplies 2,569
1205180-412000 Salary & Wages 5,000
12050-371330 Child Health Grant 824
1205110-430000 Contracted Services 824
19050-389890 Misc Revs: Insurance Proceeds 2,544
1905310-435300 DSS-Maint & Repair/Vehicles 2,544
21060-359130 CIF Fund: Lottery Proceeds 48,000
2105911-462800 CIF Fund: School Lottery Projects 48,000
26090-399991 Emrg Teleph Sys Fund-FBA 141,767
26025-379480 Emrg Teleph Sys Fund-911 Board Console Grant 255,741
2604325-455000 Emrg Teleph Sys Fund-Cap Out Equip $5000+ 141,767
2604325-476480 Emrg Teleph Sys Fund-911 Board Console Grant 255,741
Totals 511,893 511,893
BUDGET ADJUSTMENT DETAIL
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Resolution Establishing a Materiality Threshold
Summary of Information:
Adopt a resolution establishing a $15,000 materiality threshold for leases and subscription-
based IT arrangements in accordance with Governmental Accounting Standards Board
Statements 87 and 96. This action aligns County financial reporting with best practices and
Government Finance Officers Association guidance by applying materiality to streamline
implementation, focus resources on significant items, and maintain accurate and decision-
useful financial statements. The threshold is effective beginning FY2026 and will be applied
prospectively.
Financial Impact:
None
Recommended Action:
Approve the resolution establishing a $15,000 materiality threshold for leases and
subscription-based IT arrangements.
Submitted By:
Tracy Clayton, Chief Financial Officer
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A RESOLUTION ESTABLISHING A MATERIALITY THRESHOLD FOR THE
RECOGNITION OF LEASES AND SUBSCRIPTION-BASED
INFORMATION TECHNOLOGY ARRANGEMENTS UNDER GASB
STATEMENTS NO. 87 AND NO. 96
WHEREAS, the Governmental Accounting Standards Board issued Statement No. 87, Leases,
and Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs),
establishing standards for recognition and reporting of certain lease and subscription obligations;
and
WHEREAS, these standards generally require recognition of a right-to-use asset and
corresponding liability and are applied in accordance with the concept of materiality; and
WHEREAS, pursuant to North Carolina General Statute 159-25, the County shall maintain
accounting systems in accordance with generally accepted accounting principles; and
WHEREAS, the Board of Commissioners desires to adopt a practical and cost-effective
approach consistent with guidance from the Government Finance Officers Association and
industry best practices; and
WHEREAS, the Finance Officer has evaluated existing lease and subscription agreements and
determined that a $15,000 threshold appropriately balances financial statement accuracy with
administrative efficiency, as items below this level are not expected to be material individually
or in the aggregate relative to the County’s financial statements, and recognition would not
meaningfully impact decision-making by users of the financial statements;
NOW, THEREFORE, BE IT RESOLVED:
1. The Board of Commissioners establishes a materiality threshold of $15,000 for the
recognition of:
o Lease assets and liabilities under GASB Statement No. 87; and
o Subscription-based information technology arrangements under GASB Statement
No. 96.
2.Contracts below this threshold are deemed immaterial for financial reporting purposes
and may be expensed as incurred.
3.The Finance Officer shall apply this threshold consistently in accordance with generally
accepted accounting principles and may exercise professional judgment when qualitative
factors indicate materiality.
4. This threshold shall be effective for financial reporting beginning with Fiscal Year 2026
and applied prospectively.
5.The Board reserves the right to review and amend this threshold as needed to ensure
compliance with audit requirements and evolving best practices.
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Adopted this 18th day of May, 2026.
__________________________
Kyle Puryear, Chairman
Person County Board of Commissioners
Attest:
________________________________
Michele Solomon, NCCCC
Clerk to the Board
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AGENDA ABSTRACT
Meeting Date:
May 18,2026
Agenda Title:
Audit Contract for Fiscal Year 2026
Summary of Information:
As required annually, the County's audit firm, Thompson, Price, Scott, Adams & Co, P.A. has
submitted an audit contract and engagement letter for the County's FY2026 audit work. The
audit fee established for the FY2026 report is $81,750, an increase of $2,800, or approximately
3.55% over the prior year.
Once approved, this cost will be part of the Person County's Adopted Budget for FY2027.
Please see attached documents that include a more in-depth description of the audit services
they will provide for this reporting period.
Financial Impact: The audit fee is $81,750 and will be included in the FY27 Budget, if
approved
Recommended Action:
Approve the contract and execute the associated documents for Person County's audit services
for fiscal year ending June 30, 2026.
Submitted By:
Tracy Clayton, Chief Financial Officer
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Termination of Agreement for Lobbying Services
Summary of Information:
On May 19, 2025, the Board of Commissioners authorized the engagement of a legislative
lobbying firm. Checkmate Government Relations’ lobbyists have kept county officials
informed about legislative developments and potential opportunities for school capital funding
and advocated on behalf of Person County and Person County Schools.
The Agreement may be terminated by either party for any reason upon thirty days’ written
notice. If the Board of Commissioners authorizes termination, the county will continue to
partner with the school system to address capital funding needs without the assistance of a
lobbyist.
Financial Impact:
Funding for lobbying services is not included in the FY27 Manager’s Recommended Budget.
Recommended Action:
Authorize Termination of Agreement for Lobbying Services, effective June 30, 2026.
Submitted By:
Katherine M. Cathey, County Manager
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PERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
304 South Morgan Street, Room 212
Roxboro, NC 27573-5245
336-597-1720
Fax 336-599-1609
May 18, 2026
Mr. Charles F. McDowell IV
Managing Partner
Checkmate Government Relations
121 Reynolds Village Way, Suite A
Winston-Salem, NC 27106
Dear Mr. McDowell,
On behalf of the Person County Board of Commissioners, I am writing to terminate the
agreement signed May 19, 2025 for lobbying services between Person County and
Checkmate Government Relations. Per the terms of our agreement, we are required to
provide 30 days' written notice. This letter serves as our official notice, effective June 30,
2026.
We appreciate the support that you have provided Person County and Person County
Schools at the state legislature. If you have any questions or require further information,
please do not hesitate to reach out to me or County Manager Katherine Cathey.
Sincerely,
Kyle Puryear, Chairman
Person County Board of Commissioners
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Register of Deeds Records Retention and Disposition Schedule
Summary of Information:
The Register of Deeds Office maintains a wide range of permanent and temporary records,
including vital records, real estate documents, military discharges, and administrative files.
Periodic review of the retention schedule ensures that all records are managed according to
current state guidelines, operational needs, and legal requirements.
Financial Impact:
None
Recommended Action:
Approval of the revised Records Retention and Disposition Schedule for the Register of Deeds Office.
Submitted By:
Lauren W. Horak, Register of Deeds
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2026 Register of Deeds Program Records Schedule, Standard 14: Inactive Records
STANDARD 14: INACTIVE RECORDS
Historical record series housed in the Office of the Register of the Deeds or that were previously collected by the Office of the
Register of the Deeds.
ITEM RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION #
14.01 ARMED FORCES DISCHARGES Series discontinued. Retain in office permanently. Authority
REMOVAL REQUEST FORMS Session Laws
2002-96
Forms and related records documenting a
veteran's request to have discharges Authority Re12ealed
papers removed from the office's recorded Session Laws
instruments. 2003-248
14.02 BONDS: CLERK OF SUPERIOR COURT Destroy in office 6 years after termination. Authority
Taken or renewed bonds belonging to the G.S. 58-72-50
Office of the Clerk of Superior Court.
14.03 BRANDS AND MARKS Series discontinued. Transfer to the State Archives of
Brands or earmarks for differentiating North Carolina.
livestock.
*No destruction of records may take place if audits or litigation are pending or reasonably anticipated. See AUDITS, LITIGATION, AND OTHER OFFICIAL
ACTIONS, Page A-6.
** Bound records in this series that are more than 30 years old, or have severe conservation concerns, may be offered to the State Archives of North Carolina for
permanent transfer.
± The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that the Department of Natural and
Cultural Resources has scheduled with the disposition instruction "destroy when reference value ends." Please use the space provided.
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Person Industries Record Destruction
Summary of Information:
Person Industries must obtain permission from the Board of Commissioners for destruction of
records over 11 years old.
Financial Impact:
None.
Recommended Action:
Approve record destruction for routine record maintenance; shredding will occur at Person
Industries for 2010 client archive files.
Submitted By:
Amanda Doss, Person Industries Director
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Public Property Naming Policy Amendment
Summary of Information:
On November 20, 2023, the Board of Commissioners approved the Public Property Naming
Policy to establish structure and a framework under which the Board will receive, consider and
respond to requests for naming public property owned by Person County. Since that time, the
Board has considered two requests for naming public property, each associated with a county
park.
Section V. Guidelines for Naming of Property states, “1. Upon receipt of a recommendation
during an open meeting, the Board of Commissioners shall state its intent to consider the
adoption of a resolution for the naming or renaming of a public building, facility or land at the
next or some subsequent meeting as determined by the board; and call for a public hearing
with proper public notice to hear comments on the proposal.”
Although the policy guidelines state that they board may make exceptions, as it deems
appropriate, staff recommends inserting the word “may” in Section V to make it clear that a
public hearing will not be required for every request.
Financial Impact:
None
Recommended Action:
Amend Public Property Naming Policy (attached).
Submitted By:
Katherine M. Cathey, County Manager
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1
PERSON COUNTY GOVERNMENT
PUBLIC PROPERTY NAMING POLICY
(Adopted November 20, 2023, Amended May 18, 2026)
BE IT RESOLVED by the Board of County Commissioners for Person County that the
following policy and process applies to the consideration and adoption of naming rights
for public property owned by Person County Government.
Table of Contents
I.Policy Statement and Purpose
II.Policy Guidelines
III.Criteria for Consideration
IV.Process for Consideration
V.Guidelines for Naming of Property
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2
PUBLIC PROPERTY NAMING POLICY
I. Policy Statement and Purpose
Person County has the sole authority to designate the name of all public property and
facilities. All County owned property, buildings, facilities and land shall bear such
names as the Person County Board of Commissioners shall approve pursuant to this
policy. The purpose of this policy is to establish consistent standard procedures and
guidelines for the naming of public property, buildings, facilities and land owned by
Person County.
II. Policy Guidelines
1. This policy will undergo periodic review by County Manager’s Office, County
Attorney and other assigned staff, as deemed necessary.
2. Exceptions to this policy of naming property belonging to the County may be
made by the Board of Commissioners, as it deems appropriate.
3. This policy shall not be construed as a mechanism for selling the permanent
naming rights of County structures, buildings, facilities or land.
III. Criteria for Consideration
1. The Board of Commissioners will consider proposals from the public for the
naming of County property, a park, public open space, building or area within a
park, building or open space to recognize the following:
a. a person,
b. organization,
c. historical event,
d. geographic location or feature, or
e. a plant or animal indigenous to Person County.
2. The Board of Commissioners will consider naming public property for an
individual or an organization only when the individual(s) or organization has
made exceptional contributions to the County or the community at large in the
form of money, land, time or overall service to the community.
3. The Board of Commissioners cannot control the names of buildings or parcels of
land that are sold and are no longer used to provide County Services.
4. Official names for property belonging to the County shall only be changed by the
Board of Commissioners as it deems appropriate.
5. This policy does not apply to naming of public roads, streets, alleys or other
similar thoroughfares.
IV. Process for Consideration
The proposed naming of a public building, facility or land may generate in the following
manner:
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1. County-appointed advisory boards or committees may present a request to the
Board of Commissioners in writing detailing the merit, basis or cause for the
proposed naming of a facility. Consideration of the recommendation shall be
made during a public meeting.
2. A County citizen or group of County citizens who wish to recommend the naming
of a park, building, public open space or a particular area within a County facility
to the Board of Commissioners may make a request in writing to the County
Manager for consideration by the Board of Commissioners.
3. The County may accept a donation of land, money, materials and or services by
an individual or organization where the donor has stipulated a naming will occur
to recognize the contribution. In such instances, the agreement is final and the
name cannot be changed unless the Board of Commissioners decides to return
the land, money, materials or services to the individual or organization. The
agreement may also become null if the individual or organization fails to deliver,
in full, the agreed upon land, money, materials or services to the County.
V. Guidelines for Naming of Property
1. Upon receipt of a recommendation during an open meeting, the Board of
Commissioners shall state its intent to consider the adoption of a resolution for
the naming or renaming of a public building, facility or land at the next or some
subsequent meeting as determined by the board; and may call for a public
hearing with proper public notice to hear comments on the proposal.
2. The County Commissioners may determine that the public building, facility or
land is significant enough to require holding community meetings in the targeted
area to solicit additional public input.
3. Upon approval of the resolution by the Board of Commissioners, the public
building, facility or land shall bear the assigned name to it from here after as the
board prescribes.
4. Current names for property belonging to the County shall remain the same
unless changed by the Board of Commissioners. Designation of a name shall
not prohibit the renaming of the building or property at a future date, or the
designation of a sunset for the name at the time of approval.
5. A public building/facility under construction/renovation or land purchased or
owned for park development or conservation/preservation will be given a working
title that will only become the official name of the property when formally
approved by the Board of Commissioners.
6. The County reserves the right to determine how naming recognitions are
acknowledged or displayed.
7. The Board of Commissioners may determine that there are certain buildings of
such unique importance to the County, such as the County Office Building, and,
therefore, they shall not be named; however, rooms within these buildings may
be named.
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Mayo Lake Cabin Naming
Summary of Information:
On March 31, 2026, Person County Government and the Person County community lost a
great person near and dear to our hearts. Mark Ashley was a longtime employee of Person
County. He served the citizens of Person County through the Recreation, Arts, and Parks
Department for over 17 years. Before Person County Government, Mark Ashley served the
community as a security officer at Piedmont Community College, where he retired in 2009.
Through the Person County Park System, Mark has served our community by working and
helping multiple divisions throughout his tenure. Those Recreation Department divisions
included the Maintenance Division, Athletic Programs Division, Special Programs and Events
Division, the Kirby Cultural Arts Complex, and most notably, Mayo Lake Park, where he
spent most of his time.
Mark was always willing to help wherever he was needed through supporting programs,
events, and facilities that had a meaningful impact on our community. Some of the program
areas that Mark was involved in over the years included Person County Special Olympics,
Mayo Lake Molo Fishing Day for special needs youth, Person County Easter Egg Hunt,
Sappony Tribal Youth Camp, Piedmont Community College’s Pickin’ by the Lake, Person
County Little League, Sportsplex programs, supporting maintenance for rentals and shows at
the Kirby Theater, special projects throughout the parks system, and assisting multiple
departments and agencies for special events throughout Person County, and multiple family
gatherings and camping rentals at Mayo Lake Park.
The list of his contributions over the 17 years is too large to describe. Mark was one of the
longest tenured employees in our Recreation, Arts, and Parks Department.
Mark was a very instrumental Mayo team member that helped with the growth and popularity
of Mayo Lake Park’s offerings and camping. He was an ambassador who always helped to
promote Mayo Lake Park to our citizens and tourists. Mark’s customer service was impeccable
to our citizens and tourists at Mayo Lake and helped to grow its great reputation. Many of
Mayo Lake Park’s visitors asked about Mark by name and said they hoped he would be
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working on the days they were camping or had an event.
I would like to take this opportunity to formally request, on behalf of the Recreation, Arts, and
Parks staff and the Recreation Advisory Board, that the most recently built Mayo Lake Park
camping cabin be named after Mark Ashley in honor of his service to Person County and its
citizens.
This is a very similar practice that is conducted in many other parks departments, and we feel
that this is fitting due to the long-time meaningful service that Mark Ashley provided Person
County citizens and visiting tourists.
Financial Impact:
None.
Recommended Action:
State the intent to consider the adoption of a resolution on June 1, 2026 for the naming of a Mayo Lake
Park camping cabin in honor of the service of long-term Person County Recreation, Arts and Parks
Department employee Mark Ashley.
Submitted By:
John Hill, Recreation, Arts, and Parks Director
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
FY27 Manager’s Recommended Budget Presentation
Summary of Information:
North Carolina General Statutes require that on or before June 1 of each year, managers
present their recommended budget for the next fiscal year to the Board of Commissioners. An
overview of the budget will be presented, along with copies of the budget document for
review. The schedule for the budget work sessions will also be presented for the board’ s
feedback. A public hearing on the budget is scheduled for June 1, 2026 with adoption of the
budget planned for June 15, 2026.
Financial Impact:
None (presentation only).
Recommended Action:
Receive the manager’s recommended budget, ask questions, and provide feedback.
Submitted By:
Katherine M. Cathey, County Manager
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Authorization to Spend Opioid Settlement Funds
Summary of Information:
Person County has received funds resulting from nationwide lawsuits against Pharmaceutical
Supply Chain Participants and has agreed to use these funds to abate the impacts of the
ongoing opioid epidemic. After extensive review of the state of the opioid epidemic in Person
County, relevant ongoing public health and policy research, the North Carolina Memorandum
of Agreement (MOA), and in consideration of good financial stewardship principles, the
Person County Opioid Settlement Advisory Committee (OSAC) recommends the following
strategies to be approved for funding by the Board of County Commissioners.
OSAC recommends the extension of the funding expenditure periods of the current three
strategies to June 30, 2027 allowing the originally allocated amounts to be utilized during
FY2027.
OSAC recommends the authorization of the expenditure of opioid settlement funds for a fourth
strategy.
The recommended additional strategy is to continue to address the Early Intervention strategy
through Person County Schools System. Early Intervention efforts include identification and
intervention for children and adolescents who may be struggling with problematic use of drugs
or mental health conditions through the Substance Use Education and Support Program (SUES).
These funds will allow the expansion of SUES to strengthen early identification, intervention,
and structured follow-up services for youth at risk of substance misuse, including opioid misuse,
before progression to opioid use disorder or overdose. OSAC recommends funding $401,234.87
for this program, based on projected needs as presented by Person County Schools.
Financial Impact:
Appropriation of the Opioid Settlement Funds in the amount of $401,234.87 and the end date
extension for the previously authorized strategies.
Recommended Action:
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Authorize the end date extension for the previously authorized strategies from June 30, 2026, to
June 30, 2027.
Authorize use of $401,234.88 from the Opioid Settlement Funds for use in the identified
spending strategy of Early Intervention for a period beginning July 1, 2026, and concluding June
30, 2028.
Submitted By:
Janet Clayton, Health Director
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A RESOLUTION BY THE COUNTY OF PERSON
TO DIRECT THE EXPENDITURE OF OPIOID SETTLEMENT FUNDS
WHEREAS Person County has joined national settlement agreements with companies
engaged in the manufacturing, distribution, and dispensing of opioids.
WHEREAS the allocation, use, and reporting of funds stemming from these national
settlement agreements and bankruptcy resolutions (“Opioid Settlement Funds”) are governed by
the Memorandum of Agreement Between the State of North Carolina and Local Governments on
Proceeds Relating to the Settlement of Opioid Litigation (“MOA”) and the Supplemental
Agreement for Additional Funds from Additional Settlements of Opioid Litigation (“SAAF”),
and SAAF-2;
WHEREAS Person County has received Opioid Settlement Funds pursuant to these
national settlement agreements and deposited the Opioid Settlement Funds in a separate special
revenue fund as required by section D of the MOA;
WHEREAS section E.6 of the MOA states that, before spending opioid settlement funds,
the local government’s governing body must adopt a resolution that:
(i) indicates that it is an authorization for expenditure of opioid settlement funds; and,
(ii) states the specific strategy or strategies the county or municipality intends to fund
pursuant to Option A or Option B, using the item letter and/or number in Exhibit
A or Exhibit B to identify each funded strategy; and,
(iii) states the amount dedicated to each strategy for a specific period of time.
NOW, THEREFORE BE IT RESOLVED, in alignment with the NC MOA, SAAF, and
SAAF-2, Person County authorizes the expenditure of opioid settlement funds as follows:
End date extensions for previously authorized strategies
1. First strategy authorized
a. Name of strategy: Post-overdose response team
b. Strategy is included in Exhibit A
c. Item letter and/or number in Exhibit A or Exhibit B to the MOA: Strategy 8
d. Amount authorized for this strategy: $407,517.
e. Period of time during which expenditure may take place:
Start date July 1, 2024 through End date June 30, 2027
f. Description of the program, project, or activity: Two Mobile Integrated
Healthcare Paramedics will respond to non-fatal drug overdose incidents to
connect persons to recovery support, addiction treatment, primary healthcare, or
other services or supports they need to improve their health or well-being.
g. Provider: Person County Emergency Services (EMS)
2. Second strategy authorized
a. Name of strategy: Early Intervention
b. Strategy is included in Exhibit A
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c. Item letter and/or number in Exhibit A or Exhibit B to the MOA: Strategy 6
d. Amount authorized for this strategy: $300,000.
e. Period of time during which expenditure may take place:
Start date July 1, 2024 through End date June 30, 2027
f. Description of the program, project, or activity: Early intervention efforts include
identification and intervention for children and adolescents who may be
struggling with problematic use of drugs or mental health conditions. These funds
may be used for salary and benefits for a position or positions providing
qualifying services or performing qualifying activities, and to provide related and
necessary materials, trainings, and other resources to advance qualifying activities
and services.
g. Provider: Person County Schools
3. Third strategy authorized
a. Name of strategy: Recovery Housing Support
b. Strategy is included in Exhibit A.
c. Item letter and/or number in Exhibit A or Exhibit B to the MOA: 4
d. Amount authorized for this strategy: $205,114.
e. Period of time during which expenditure may take place:
Start date May 1, 2025 through End date June 30, 2027.
f. Description of the program, project, or activity: A substance use halfway house
will provide recovery housing support through a structured, six-month residential
treatment program that is staffed 24 hours a day, seven days per week by trained
and certified peers who help the client problem solve, connect to resources, and
stabilize their mental and physical health. This funding will be utilized to provide
services to individuals who are recovering from opioid addiction.
g. Provider: Freedom House Recovery Center
Newly Authorized Strategy
4. Fourth strategy authorized
a. Name of strategy: Early Intervention
b. Strategy is included in Exhibit A
c. Item letter and/or number in Exhibit A or Exhibit B to the MOA: Strategy 6
d. Amount authorized for this strategy: $401,234.87.
e. Period of time during which expenditure may take place:
Start date July 1, 2026 through End date June 30, 2028
f. Description of the program, project, or activity: Early intervention efforts include
identification and intervention for children and adolescents who may be
struggling with problematic use of drugs or mental health conditions through the
Substance Use Education and Support Program (SUES). These funds will allow
the expansion of SUES to strengthen early identification, intervention, and
structured follow-up services for youth at risk of substance misuse, including
opioid misuse, before progression to opioid use disorder or overdose. It may be
used for salary and benefits for a position or positions providing qualifying
services or performing qualifying activities, and to provide related and necessary
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materials, trainings, and other resources to advance qualifying activities and
services.
g. Provider: Person County Schools
The total dollar amount of Opioid Settlement Funds appropriated across the above named and
authorized strategies is $1,313,865.88.
Adopted this the 18th day of May, 2026.
__________________________________________
Kyle Puryear, Chair
Person County Board of Commissioners
ATTEST:
__________________________________________
Michele Solomon
Clerk to the Board
COUNTY SEAL
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AGENDA ABSTRACT
Meeting Date:
May 18, 2026
Agenda Title:
Initial Steps for General Obligation School Bonds – Notice of Intent and Application
Authorization
Summary of Information:
The Board of Commissioners is considering the issuance of general obligation bonds to
finance critical school infrastructure projects. The proposed bonds, in a maximum amount of
$107,000,000, will fund the capital costs of constructing, equipping, improving, and
renovating school facilities. Key components include construction of a new middle school and
renovations to the vacated Northern Middle School and Southern Middle School for use as
elementary schools to support elementary school consolidation.
As the first formal steps in the bond issuance process under North Carolina law, staff
recommends adoption of two resolutions that:
1.Direct the publication of a Notice of Intention to Apply to the Local Government
Commission (LGC) for approval of the bonds.
2.Make required factual findings under N.C.G.S. § 159-52 and authorize the filing of an
application with the LGC.
Key Elements of the Proposed Financing
•Purpose: School facility construction, improvements, and renovations.
•Maximum Amount: $107,000,000.
•Debt Type: General Obligation Bonds.
•Next Steps Following Adoption: Publish the Notice of Intent, prepare and submit the
formal application to the Local Government Commission, and proceed with bond
counsel and financial advisor coordination.
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Recommended Action:
1. Adopt the Resolution Directing the Publication of Notice of Intention to Apply to the
Local Government Commission for Approval of Bonds.
2. Adopt the Resolution Making Certain Statements of Fact Concerning the Proposed
Bond Issue and Authorizing the Application to the Local Government Commission.
3.Authorize the Chief Financial Officer to advance up to $100,000 from the Capital
Investment Fund (CIF) to pay for bond issuance costs (such as bond counsel, financial
advisor, and other preliminary expenses) prior to the issuance and sale of the bonds,
with such advances to be reimbursed from bond proceeds upon closing.
Financial Impact:
No immediate net fiscal impact from adoption of these resolutions. Up to $100,000 will be
advanced from the CIF to cover bond issuance costs. These funds will be repaid/reimbursed
from bond proceeds if the General Obligation bonds are approved and issued.
Submitted By:
Tracy Clayton, Chief Financial Officer
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RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON,
NORTH CAROLINA DIRECTING THE PUBLICATION OF NOTICE OF INTENTION TO
APPLY TO THE LOCAL GOVERNMENT COMMISSION FOR APPROVAL OF BONDS
WHEREAS, the Board of Commissioners (the “Board”) of the County of Person, North
Carolina (the “County”) is considering the issuance of general obligation bonds of the County
which shall be for the following purposes and in the following maximum amount:
$107,000,000 of bonds to pay the capital costs of constructing,
equipping, improving, and renovating school facilities, including,
but not limited to, the construction of a new middle school and
renovations to the vacated Northern Middle School and Southern
Middle School for use as elementary schools to support elementary
school consolidation.
NOW, THEREFORE, BE IT RESOLVED that the Clerk to the Board is hereby directed
to cause a copy of the “NOTICE OF INTENTION TO APPLY TO THE LOCAL GOVERNMENT COMMISSION
FOR APPROVAL OF BONDS” to be published in a newspaper of general circulation in the County.
BE IT FURTHER RESOLVED that this Resolution shall become effective on the date of
its adoption.
READ, APPROVED AND ADOPTED on May 18, 2026.
Kyle Puryear, Chairman
Person County Board of Commissioners
ATTEST:
Michele Solomon, NCCCC
Clerk to the Board
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STATE OF NORTH CAROLINA )
) SS:
COUNTY OF PERSON )
I, MICHELE SOLOMON, Clerk to the Board of the County of Person, North Carolina, DO
HEREBY CERTIFY the attached to be a true and correct copy of a Resolution entitled,
“RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON, NORTH
CAROLINA DIRECTING THE PUBLICATION OF NOTICE OF INTENTION TO APPLY TO THE LOCAL
GOVERNMENT COMMISSION FOR APPROVAL OF BONDS” adopted by the Board of Commissioners
at a meeting held on May 18, 2026.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of
said County, this the _____ day of __________, 2026.
(SEAL)
Michele Solomon, NCCCC
Clerk to the Board
County of Person, North Carolina
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RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON,
NORTH CAROLINA MAKING CERTAIN STATEMENTS OF FACT CONCERNING
PROPOSED BOND ISSUE AND AUTHORIZING THE APPLICATION TO THE LOCAL
GOVERNMENT COMMISSION
WHEREAS, the Board of Commissioners (the “Board”) of the County of Person, North
Carolina (the “County”) is considering the issuance of general obligation bonds of the County
which shall be for the following purpose and in the following maximum amount:
$107,000,000 of bonds to pay the capital costs of constructing,
equipping, improving, and renovating school facilities, including,
but not limited to, the construction of a new middle school and
renovations to the vacated Northern Middle School and Southern
Middle School for use as elementary schools to support elementary
school consolidation.
WHEREAS, certain findings of fact by the Board must be presented to enable the Local
Government Commission of North Carolina (the “Commission”) to make certain determinations
as set forth in Section 159-52 of the North Carolina General Statutes, as amended.
NOW, THEREFORE, BE IT RESOLVED that the Board, meeting in open session on
May 18, 2026, has made the following factual findings in regard to this matter:
A. Facts Regarding Necessity of Proposed Financing. The proposed bonds are
necessary or expedient to pay the capital costs of constructing, improving, and renovating School
facilities as set forth above.
B. Facts Supporting the Amount of Bonds Proposed. The sums estimated for these
bonds are adequate and not excessive for the proposed purpose. Estimates for the proposed
projects have been carefully analyzed and determined by persons knowledgeable about the
projects.
C. Past Debt Management Procedures and Policies. The County’s debt management
procedures and policies are good and have been carried out in compliance with law. The County
employs a Chief Financial Officer to oversee compliance with applicable laws relating to debt
management. The Board requires annual audits of County finances. In connection with these
audits, compliance with laws is reviewed. The County is not in default in any of its debt service
obligations. The County Attorney reviews all debt-related documents for compliance with laws.
D. Past Budgetary and Fiscal Management Policies. The County’s budgetary and
fiscal management policies have been carried out in compliance with laws. Annual budgets are
closely reviewed by the Board before final approval of budget ordinances. Budget amendments
changing a function total or between functions are presented to the Board at regular Board
meetings. The Chief Financial Officer presents financial information to the Board which shows
budget to actual comparisons annually and otherwise as the County Manager deems necessary or
as a member of the Board may request.
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E. Increase in Taxes. The increase in taxes, if any, necessary to service the proposed
debt will not be excessive. The schedule for issuance anticipates issuing all of the bonds in one or
more series during the seven years following the approval of the bond order.
F. Marketing of Bonds. The proposed bonds can be marketed at reasonable rates of
interest.
G. Estimated Interest. The assumptions to be used by the County’s Chief Financial
Officer in preparing the statement of disclosure to be filed with the Clerk to the Board pursuant to
Section 159-55.1(a) of the General Statutes of North Carolina are reasonable.
BE IT FURTHER RESOLVED that the Board hereby authorizes and directs the Chief
Financial Officer of the County to file with the Commission an application for its approval of
General Obligation School Bonds hereinbefore described, on a form prescribed by said
Commission, and (1) to request in such application that said Commission approve the County’s
use of Parker Poe Adams & Bernstein LLP, as bond counsel for the County and (2) to state in such
application such facts and to attach thereto such exhibits in regard to such General Obligation
School Bonds and the County’s financial condition, as may be required by said Commission.
BE IT FURTHER RESOLVED that this Resolution shall become effective on the date of
its adoption.
READ, APPROVED AND ADOPTED on May 18, 2026.
Kyle Puryear, Chairman
Person County Board of Commissioners
ATTEST:
Michele Solomon, NCCCC
Clerk to the Board
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STATE OF NORTH CAROLINA )
)SS:
COUNTY OF PERSON )
I, MICHELE SOLOMON, Clerk to the Board of the County of Person, North Carolina, DO
HEREBY CERTIFY the attached to be a true and correct copy of a Resolution entitled,
“RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON, NORTH
CAROLINA MAKING CERTAIN STATEMENTS OF FACT CONCERNING PROPOSED BOND ISSUE AND
AUTHORIZING THE APPLICATION TO THE LOCAL GOVERNMENT COMMISSION” adopted by the
Board of Commissioners at a meeting held on May 18, 2026.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of
said County, this the _____ day of __________, 2026.
[SEAL]
Michele Solomon, NCCCC
Clerk to the Board
County of Person, North Carolina
117
PPAB 13740304v1
NOTICE OF INTENTION TO APPLY TO THE
LOCAL GOVERNMENT COMMISSION FOR APPROVAL OF BONDS
NOTICE IS HEREBY GIVEN of the intention of the County of Person, North Carolina
(the “County”) to file an application with the Local Government Commission of North Carolina
(the “Commission”) for its approval of the issuance of general obligation bonds of the County
which shall be for the following purpose and in the following maximum amount:
$107,000,000 of bonds to pay the capital costs of constructing,
equipping, improving, and renovating school facilities, including,
but not limited to, the construction of a new middle school and
renovations to the vacated Northern Middle School and Southern
Middle School for use as elementary schools to support elementary
school consolidation.
Any citizen or taxpayer of the County objecting to the issuance of any or all of said bonds,
within seven (7) days after the date of publication of this notice, may file with the Local
Government Commission, 3200 Atlantic Avenue, Longleaf Building, Raleigh, NC 27604,
Attention: Secretary, and with the Board of Commissioners of the County, a written statement
setting forth each objection to the proposed bond issue and such statement shall contain the name
and address of the person filing it.
COUNTY OF PERSON, NORTH CAROLINA
/s/ Michele Solomon, NCCCC
Clerk to the Board
County of Person, North Carolina
118