The Alexander County Board of Commissioners heard a favorable audit report from Beau Hildebrand of Martin Starnes & Associates CPAs at the December 2nd meeting.
Hildebrand presented the 2023-2024 audited financial statements. The CPA firm issued an “unmodified opinion,” which means they found no material misstatements that led them to believe the financial statements would be misleading to the reader.
He said that the General Accounting Standards Board (GASB) continues to implement new measures that increase the complexity in reporting standards.
He reported that the General Fund revenues were comprised mainly of property taxes at 49 percent, local option sales tax at 26 percent, and restricted intergovernmental (federal and state grants) at 11 percent. Property tax revenues increased by $4,098,614 (18 percent). Local option sales tax increased by $176,120 (1.2 percent).
In terms of General Fund expenditures, the four largest areas include public safety (34 percent), human services (25 percent), general government (17 percent), and education (16 percent). Public safety expenditures increased $739,455 (4.9 percent), human services expenditures increased $270,915 (2.3 percent), general government expenditures increased $65,101 (0.8 percent), and education expenditures increased $41,962 (0.6 percent).
General Fund debt balance as of June 30, 2024, totaled $1,317,000 (public safety) which will be paid off in 2026.
Available fund balance increased by $857,199, which brings the county’s fund balance percentage to 40.22 percent of total General Fund expenditures and transfers, for a total available fund balance of $21,535,929 ($20,678,730 in 2023). Hildebrand said the fund balance is equivalent to four to five months of expenses.
The Solid Waste Fund showed a budgetary net loss of $167,117. The County Water & Sewer Fund showed a budgetary net income of $1,879,966. The total debt for water and sewer funds is $10,833,423, which will be paid off in 2041.
Hildebrand reported that the county had no general performance indicators, but there were three compliance findings that are included in the audit report. The findings are not related to the financial statements, but rather grant compliance items.
He said the audit report will be submitted to the NC Local Government Commission this week.
In other business:
• Commissioners adopted the new Alexander County Economic Development Incentive Grant Program guidelines as presented by Chris Platé, Interim Economic Development Director. The county previously used an incentive program that included the creation of new jobs as part of the eligibility criteria. Now, the program focuses on the capital investment of the company. Existing businesses can qualify for grants with a minimum investment of $500,000 while new companies must invest at least $2 million to be eligible. All grants will have a five-year term which aligns with the time companies typically need to offset the financial impact of their investment. Platé said the program represents a strategic approach to fostering economic growth, retaining existing businesses, and attracting significant new investment to Alexander County.
• Commissioners approved an economic development incentive grant for Piedmont Composites and Tooling, LLC, known as “Project Percent.” The Alexander County Economic Development Department began discussions with the local company in October 2024. The company continues to grow both in its offerings and contracts. The company wants to install new equipment and expand two of its buildings here in Alexander County to meet their future needs. The project includes approximately $7,500,000 in capital investment and is anticipated to create 6-10 new jobs. Platé recommended a Level 2 Economic Development Incentive Grant in an amount not to exceed $170,625 over a five-year period beginning in 2027. The project is contingent upon receiving grants from the State of North Carolina.
• Commissioners approved a petition from the Alexander County Historic Preservation Commission to establish the Downtown Taylorsville Historic Overlay District, which will help guide future renovations and development of the historic area. The Downtown Taylorsville Historic District was placed on the National Register of Historic Places in August 2024. Planner Amy Bucknum said the overlay district doesn’t change the base zoning of the area, but it does provide an opportunity for the HPC to review any changes or work that is being done by issuing a Certificate of Appropriateness. The Alexander County Planning Board met on November 14, and unanimously recommended approval of the overlay district.
• During the public comment period, Bill Johnson expressed his concerns about the two properties next to his that have multiple junked cars that have been there for years. He said the problem continues to get worse and requested assistance from the county.
Steve Barrett, who is chronically ill, submitted an email to be read by Jamie Starnes, Clerk to the Board. The email states that his neighbors have loose, aggressive dogs, and he is concerned for safety reasons. In the meantime, the dogs have been surrendered to Alexander County Animal Services, but Mr. Barrett requests that the county ordinance be changed to require dogs to be restrained.
• Ron Lewis and David Streater of Foundation Forward, Inc. presented a framed copy of the Civil Rights Amendments to the board. The non-profit worked with the county during the construction of Courthouse Park to install the Charters of Freedom, which includes the Constitution, Declaration of Independence, and Bill of Rights. The Civil Rights Amendments will be an addition to that installation, at a location to be chosen by the county.
• County Manager Todd Herms presented two budget amendments for approval. The first amendment budgets for the purchase of a building that the county leases for Probation & Parole, Recidivism Reduction Services, and Pre-Trial Release, resulting in a net increase of $416,500 in expenditures. The second amendment transfers funds within the County Water & Sewer Fund budget to purchase land for a tank booster for the Bethlehem Water Tank Project. Mr. Herms said the $23,000 purchase would save the county more than $100,000 in grading for the project.
• Commissioners approved a proclamation for December 2024 to be “Christmas in Bethlehem.” The community hosts numerous Christmas events each year, including the Bethlehem Star Lighting and the Christmas in Bethlehem Drive-Thru.
Consolidated Human Services Board Meeting
Following the regular meeting, commissioners convened a meeting of the Consolidated Human Services Board, which meets quarterly.
• Billie Walker, Health Director, provided a public health update. She is still seeking an engineer and an ophthalmologist for the advisory board. They are seeking candidates for a Behavioral Health – Licensed Clinical Social Worker and a School-Based Dental Coordinator. Walker presented an updated fee schedule, which was approved by the board. The health department does not plan to apply for the FY 2026 Community Health Grant, but will re-evaluate for the next grant cycle. The board reviewed and approved the health director job description and conducted an annual performance review during closed session. The state audits showed that programs were in compliance, although there were a few areas of improvement that will be addressed. The department received grant funding to offer free flu vaccines to farm workers, with a campaign slogan of “Do It For The Herd! Moo! Stop the spread of flu.”
• Keri Jerrell, DSS Director, presented a social services update. She said the staff vacancy rate is 8 percent for the past month, and they are seeking qualified applicants for Child Welfare and Economic Services staff. There are 56 children in DSS custody. There are 16 foster homes in the county. One adoption is pending from November, with five more cases going to the adoption committee this month. There are 12 wards in Adult Protective Services. Jerrell announced five new hires in Economic Services and three new hires in Child Protective Services.
• Kristy Hunt, Senior Center Director, said the seniors are staying very active with the center’s many offerings. The cardio drumming class will be in the Christmas Parade. Queen City News featured the senior center on a program which aired on September 18. Hunt said the Diamond Tours are going well, with trips to Myrtle Beach, Grand Canyon, Vermont, and Pigeon Forge. The center hosted a health fair on September 20 at East Taylorsville Baptist Church with 142 participants. Medicare Open Enrollment runs through December 7, which is the time to review Medicare drug plans and make any necessary changes. In 2023, the center assisted seniors with a savings of $1,316,652, and $406,999 from January through October 2024. The center is conducting surveys throughout the year, and some activities local seniors would like to be offered are pottery, billiards, more health classes, and exercise equipment. Average daily attendance continues to climb – 77.43 from August to October 2023 and 102.38 during the same time this year.
The next meeting of the Alexander County Board of Commissioners is set for Monday, January 6 at 6:00 p.m. at the CVCC Alexander Center for Education (room #103). Regular meetings are recorded and can be viewed on the county’s Government Channel on Spectrum channel 192 or the county’s YouTube channel at www.youtube.com/alexandercountync. Meeting agendas, minutes, videos, and more are available on the county’s website at https://alexandercountync.gov/commissioners.