Erica Brown of Martin Starnes & Associates CPAs presented the 2022-2023 audited financial statements to the Alexander County Board of Commissioners at their December 4th meeting. 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.
Brown said that the General Accounting Standards Board (GASB) continues to implement new standards that increase complexity in reporting requirements.
She reported that the General Fund revenues were comprised mainly of property taxes at 46 percent, local option sales tax at 29 percent, and restricted intergovernmental (federal and state grants) at 12 percent. Property tax revenues increased by $789,116 (3.5 percent). Local option sales tax increased by $1,088,457 (8.2 percent).
In terms of General Fund expenditures, the four largest areas include public safety (33 percent), human services (25 percent), general government (18 percent), and education (16 percent). Public safety expenditures increased $1,946,884 (14.7 percent), human services expenditures increased $1,249,929 (12 percent), general government expenditures increased $1,105,585 (15.5 percent), and education expenditures increased $277,108 (3.8 percent).
General Fund debt balance as of June 30, 2023, totaled $1,996,000 (public safety) which will be paid off in 2026.
Available fund balance increased by $699,745, which brings the county’s fund balance percentage to 41.59 percent of total General Fund expenditures and transfers, for a total available fund balance of $20,678,730 ($19,978,985 in 2022). Brown said the fund balance is equivalent to five to six months of expenses.
The Solid Waste Fund showed a budgetary net income of $246,607. The Bethlehem Water Fund showed a budgetary net income of $724,810, and the County Water & Sewer Fund had a budgetary net income of $642,314. The total debt on water and sewer funds is $11,277,188, which will be paid off in 2041.
Brown said she was pleased to report that the county had no general performance indicators of concern and no compliance findings.
“County staff works hard to make sure things are done right,” said Brown.
Chairman Marty Pennell agreed, “We’re pleased to hear such a favorable audit report as we work hard to maintain a solid financial position while doing projects that benefit our citizens. We appreciate the hard work of our finance department.”
In other business:
• In the County Manager’s Report, Shane Fox said he is pleased with the 2022-2023 audit report, noting that Alexander County has a very diverse revenue portfolio. He said the county’s audit was submitted to the North Carolina Local Government Commission (LGC) on November 6, making it the fifth or sixth audit to be submitted statewide this year.
Fox said the 76th Annual Alexander County Christmas Parade was held on Saturday, December 2. This year, the event was planned by a large committee. Fox said he was pleased with the planning process, preparatory work, and the final outcome.
He said the burn ban has been lifted, but there were at least a dozen fire calls a day for about one month.
Fox said the Alexander County Comprehensive Plan is nearing completion. The 150-page document is very insightful and tells where the county has been and where the county will go.
Early voting for the 2024 primary election is being moved from the Alexander Senior Center to the Alexander County Administration building conference room to minimize disruptions at the senior center.
Fox said the Sugarloaf Convenience Center will be moving to its new location at 3300 NC Hwy. 16 North. The last day of service at the current location will be December 11, with the first day of service at the new location on December 15.
He said staff is preparing to bid several large projects (mainly water and sewer projects) in December 2023 and January 2024.
• Josh Lail was elected to serve as Chairman and Ronnie Reese was elected to serve as Vice Chairman in 2024.
• Pamela Bowman, Soil and Water Director, presented information about a Cost of Community Services grant opportunity of up to $17,000. The grant would fund a study to determine the fiscal contribution of existing local land uses, including business, residential, and agriculture. Commissioners approved proceeding with the grant application, which is due by December 18.
• Commissioners approved a proclamation declaring December 1-31, 2023, as “Christmas in Bethlehem.” The Bethlehem community hosts the Star Lighting, Christmas in Bethlehem Drive-Thru, and other popular activities every December.
• Commissioners appointed Mike Millsaps and Terry Church and reappointed Jon Miller, Patti Foster Nelson, and Pamela Bowman for three-year terms on the Local Emergency Planning Committee.
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 said there are currently two staff vacancies for an Environmental Health Specialist and a Processing Assistant III.
The Public Health Advisory Board also has two vacancies for an engineer and an ophthalmologist. Interested community members are encouraged to contact the health department for more information.
The health department is applying for a 2025 Community Health Grant to help meet the health needs of vulnerable, underserved, and medically indigent patients. If awarded, the grant would be $150,000 a year for a three-year period, beginning July 1, 2024. The deadline to apply is December 8, with an award announcement in spring 2024.
Walker said the Substance Use Disorder Committee is meeting monthly and working with partners to initiate various programs such as the Post-Overdose Response Team (PORT), school education programs, and community education.
Other activities include the drive-thru flu clinic in October, school employee flu clinics in November, Incident Command System (ICS) training in December, and restarting the Local Information Team (LIT) in January.
Walker said plans are being drawn for a covered entrance at the main building. The new entrance, which will protect clients from the weather, will be paid using ELC (Epidemiology and Laboratory Capacity) COVID-19 funds from the state.
• Thomas Mitchell, DSS Director, presented a social services update. He said that 10 positions have been filled since September, but there are 10 current vacancies in the department. DSS continues its employee retention efforts with a cookout in September, decorating for Halloween and giving out candy in October, a Thanksgiving meal in November, and a snack day in December.
Mitchell said that approximately 300 people attended the Adoption Awareness Fair on November 11. Almost 100 adults inquired about fostering or adopting a child. Currently, there are 46 children in foster care, with eight children available for adoption. The DSS Adoption Committee is meeting monthly. MAPP (Model Approach to Partnerships in Parenting) training will be held in January for prospective foster parents.
Trena Riddle, Program Administrator for Adult Services and Economic Services, provided information about the NC Medicaid Expansion program. Currently, there are 10,032 Medicaid recipients in Alexander County, which is roughly 27 percent of the population; however, the state estimates an additional 3,000 Medicaid recipients for a total of 35 percent. Riddle said there are 30 different Medicaid programs that staff must evaluate. Since Medicaid expansion began on December 1, there have been 40 applications. DSS now has six laptops available for citizens to apply online for Medicaid benefits. Riddle said that counties can hire additional staff using state funds to assist with the increase in Medicaid caseloads.
• Kristy Hunt, Senior Center Director, said the center’s offerings and participation continue to grow. Recent activities include bingo and birthday lunches, exercise classes, needlework, woodcarving, line dancing, arts & crafts, games, educational seminars, day trips, and more. The senior center’s newsletter is being delivered to local doctor’s offices, businesses, and county departments, in addition to email distribution. The monthly calendar of events is published in The Taylorsville Times. The center hosted a health fair on September 15, a Spooktacular event on October 13, and a Christmas craft fair on December 2.
Hunt said that Medicare open enrollment runs from October 15 through December 7, during which time center staff assists citizens with Medicare drug plans. In 2022, savings totaled $593,468; however, the savings from January to November 2023 total $860,786. The center is also providing assistance through the Social Security “Extra Help” program.
The next meeting of the Alexander County Board of Commissioners is set for Monday, January 8 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.