MINUTES
WATAUGA COUNTY BOARD OF COMMISSIONERS
SPECIAL MEETING, THURSDAY, JUNE 22, 2023
The Watauga County Board of Commissioners held a special meeting to consider the adoption of the FY 2024 Budget Ordinance on Thursday, June 22, 2023, at 5:30 P.M. in the Commissioners’ Board Room located in the Watauga County Administration Building, Boone, North Carolina.
PRESENT: Larry Turnbow, Chairman
Charlie Wallin, Vice-Chairman
Todd Castle, Commissioner
Braxton Eggers, Commissioner
Ray Russell, Commissioner
Deron Geouque, County Manager
Anita Fogle, Clerk to the Board
Chairman Turnbow called the meeting to order at 5:30 P.M.
County Manager Geouque presented the proposed FY 2024 Budget Ordinance and reviewed the following changes from the proposed budget as a result of budget work sessions held in May and June including the Cost of Living Adjustment (COLA) for employees being raised from 6% to 7%:
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Budget Change Summary |
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General Fund |
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Revenues |
Expenditures |
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|
|
(25,000) |
104199-499100 - Contingency |
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(10,000) |
104199-469103 - Professional Services - Architect |
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|
|
(10,000) |
104199-469199 - Professional Services - Other |
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104,599 |
103612-370000 - Recreation Center Memberships |
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|
|
420 |
104110-412100 - Salaries Governing Body change from 6% to 7% COLA |
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42 |
104110-418100 - Social Security Expense coinciding with COLA Adjustment |
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|
|
4,354 |
104120-412100 - Salaries Administration Change from 6% to 7% COLA |
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348 |
104120-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
|
|
550 |
104120-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
220 |
104120-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
|
2,807 |
104130-412100 - Salaries Finance Change from 6% to 7% COLA |
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225 |
104130-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
|
|
355 |
104130-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
92 |
104130-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
|
5,798 |
104140-412100 - Salaries Tax Administration Change from 6% to 7% COLA |
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464 |
104140-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
|
|
733 |
104140-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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290 |
104140-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
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1,887 |
104142-412100 - Salaries License Plant Agency Change from 6% to 7% COLA |
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151 |
104142-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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239 |
104142-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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94 |
104142-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
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1,949 |
104170-412100 - Salaries Board of Elections Change from 6% to 7% COLA |
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156 |
104170-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
|
246 |
104170-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
97 |
104170-418900 - 401K Expense Coinciding with COLA Adjustment |
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|
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3,794 |
104180-412100 - Salaries Register of Deeds Change from 6% to 7% COLA |
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304 |
104180-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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480 |
104180-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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190 |
104180-418900 - 401K Expense Coinciding with COLA Adjustment |
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|
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4,172 |
104210-412100 - Salaries Information Technology Change from 6% to 7% COLA |
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334 |
104210-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
|
527 |
104210-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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209 |
104210-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
|
11,532 |
104260-412100 - Salaries Maintenance Change from 6% to 7% COLA |
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923 |
104260-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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1,458 |
104260-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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577 |
104260-418900 - 401K Expense Coinciding with COLA Adjustment |
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|
|
33,250 |
104310-412100 - Salaries Sheriff's Office Change from 6% to 7% COLA |
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2,660 |
104310-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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4,402 |
104310-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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13,690 |
104320-412100 - Salaries Detention Center Change from 6% to 7% COLA |
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|
|
1,095 |
104320-418100 - Social Security Expense Coinciding with COLA Adjustment |
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1,730 |
104320-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
684 |
104320-418900 - 401K Expense Coinciding with COLA Adjustment |
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10,386 |
104311-412100 - Salaries Emergency Services Change from 6% to 7% COLA |
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|
|
831 |
104311-418100 - Social Security Expense Coinciding with COLA Adjustment |
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1,313 |
104311-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
|
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519 |
104311-418900 - 401K Expense Coinciding with COLA Adjustment |
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2,602 |
104330-412100 - Salaries Emergency Management Change from 6% to 7% COLA |
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|
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218 |
104330-418100 - Social Security Expense Coinciding with COLA Adjustment |
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329 |
104330-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
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133 |
104330-418900 - 401K Expense Coinciding with COLA Adjustment |
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5,211 |
104350-412100 - Salaries Planning & Inspections Change from 6% to 7% COLA |
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|
|
417 |
104350-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
659 |
104350-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
261 |
104350-418900 - 401K Expense Coinciding with COLA Adjustment |
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1,397 |
104380-412100 - Salaries Animal Care & Control Change from 6% to 7% COLA |
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|
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118 |
104380-418100 - Social Security Expense Coinciding with COLA Adjustment |
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186 |
104380-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
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74 |
104380-418900 - 401K Expense Coinciding with COLA Adjustment |
|
977 |
104960-412100 - Salaries Soil & Water Change from 6% to 7% COLA |
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|
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78 |
104960-418100 - Social Security Expense Coinciding with COLA Adjustment |
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123 |
104960-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
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49 |
104960-418900 - 401K Expense Coinciding with COLA Adjustment |
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9,495 |
105550-412100 - Salaries Project on Aging Change from 6% to 7% COLA |
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|
|
760 |
105550-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
850 |
105550-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
475 |
105550-418900 - 401K Expense Coinciding with COLA Adjustment |
|
998 |
105820-412100 - Salaries Veteran Services Change from 6% to 7% COLA |
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|
|
80 |
105820-418100 - Social Security Expense Coinciding with COLA Adjustment |
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126 |
105820-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
|
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47 |
105820-418901 - 401K Expense Coinciding with COLA Adjustment |
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2,177 |
106120-412100 - Salaries Recreation Administration Change from 6% to 7% COLA |
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|
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174 |
106120-418100 - Social Security Expense Coinciding with COLA Adjustment |
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278 |
106120-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
109 |
106120-418900 - 401K Expense Coinciding with COLA Adjustment |
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1,069 |
106121-412100 - Salaries Aquatics Change from 6% to 7% COLA |
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|
|
86 |
106121-418100 - Social Security Expense Coinciding with COLA Adjustment |
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136 |
106121-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
53 |
106121-418900 - 401K Expense Coinciding with COLA Adjustment |
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1,583 |
106125-412100 - Salaries Athletics Change from 6% to 7% COLA |
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|
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261 |
106125-418100 - Social Security Expense Coinciding with COLA Adjustment |
|
200 |
106125-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
79 |
106125-418900 - 401K Expense Coinciding with COLA Adjustment |
|
817 |
106126-412100 - Salaries Arts-Special Populations Change from 6% to 7% COLA |
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|
|
193 |
106126-418100 - Social Security Expense Coinciding with COLA Adjustment |
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103 |
106126-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
41 |
106126-418900 - 401K Expense Coinciding with COLA Adjustment |
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3,982 |
104330-323000 - Federal & State Allocations |
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|
25,274 |
|
143991-399100 - Public Assistance Fund - Fund Balance |
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22,369 |
145310-412100 - Salaries Public Assistance Administration Change from 6% to 7% COLA |
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|
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1,789 |
145310-418100 - Social Security Expense Coinciding with COLA Adjustment |
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2,559 |
145310-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
|
1,118 |
145310-418900 - 401K Expense Coinciding with COLA Adjustment |
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1,141 |
145370-412100 - Salaries Child Support Enforcement Change from 6% to 7% COLA |
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|
|
91 |
145370-418100 - Social Security Expense Coinciding with COLA Adjustment |
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131 |
145370-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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|
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58 |
145370-418900 - 401K Expense Coinciding with COLA Adjustment |
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(18,194) |
667420-457001 - Land Improvements |
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|
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13,962 |
667420-412100 - Salaries Solid Waste Change from 6% to 7% COLA |
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1,117 |
667420-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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1,780 |
667420-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
|
698 |
667420-418900 - 401K Expense Coinciding with COLA Adjustment |
|
|
|
511 |
667421-412100 - Salaries Recycling Change from 6% to 7% COLA |
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41 |
667421-418100 - Social Security Expense Coinciding with COLA Adjustment |
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|
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59 |
667421-418200 - Local Gov't Retirement Expense Coinciding with COLA Adjustment |
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26 |
667421-418900 - 401K Expense Coinciding with COLA Adjustment |
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Previously Requested: |
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9,565 |
Clerical correction in building expenses formula in budget detail |
|
|
826,903 |
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Clerical correction to Public Assistance Fund Transfers from General Fund |
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826,903 |
Clerical correction to General Fund Transfer to Public Assistant Fund |
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|
5,517,050 |
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109800-498021 – Correction to detail only, correction does not affect budget totals |
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5,517,050 |
109800-498021 – Correction to detail only, correction does not affect budget totals |
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|
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11,208 |
Clerical correction in Payee Fund |
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(45,648) |
Clerical correction to Fund Balance amount needed to cover Expenses |
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Vice-Chairman Wallin, seconded by Commissioner Russell, moved to adopt the Fiscal Year 2024 Budget Ordinance as presented by the County Manager.
Each Commissioner shared comments regarding the budget with an overall appreciation for the June 21, 2023, Budget Work Session which was constructive and held in a collaborative manner.
After discussion was held, the following vote was taken on the motion to adopt the FY 2024 Budget Ordinance:
VOTE: Aye-5
Nay-0
Vice-Chairman Wallin, seconded by Commissioner Castle, moved to adjourn the meeting at 5:40 P.M.
VOTE: Aye-5
Nay-0
Larry Turnbow, Chairman
ATTEST:
Anita J. Fogle
Clerk to the Board