[PAGE 1] Mike Barbee Trent Hatley Chairman Commissioner Brandon King Bill Lawhon Vice Chairman Commissioner Patty Crump Billy Mills Commissioner Commissioner Scott Efird Commissioner Stanly County Board of Commissioners Regular Meeting Monday, December 1, 2025 – 6:00 PM 1. 4:30 p.m. - Closed Session for Economic Development per G.S. 143- 318.11(a)(4) followed by a Work Session in the Joshua J. Morton, Jr. Conference Room, Stanly Commons 2. Call to Order & Welcome - Andy Lucas, County Manager 3. Invocation & Pledge of Allegiance 4. Approval / Adjustments to the Agenda 5. Public Comment 6. Scheduled Agenda Items A. Public Hearing - Economic Development Incentive Grant Presenter: Elizabeth Kazimir, EDC Director B. Public Hearing for Fiscal Year 2027 Community Transportation Program Application C. Board of Equalization and Review Appointments Presenter: Clinton Swaringen, Tax Administrator D. Senior Services Advisory Board Appointments Presenter: Pamela Sullivan, Senior Services Director E. NCDOT Secondary Road Adoption Resolution Presenter: Bailey Cline, Planning Director F. Strategic Planning Retreat Presenter: Andy Lucas, County Manager G. Reaffirmation of the Code of Ethics Presenter: Andy Lucas, County Manager 7. Consent Agenda Page 1 of 83 [PAGE 2] A. Minutes B. October Monthly Finance Report C. November 2025 DMV Refunds D. DSS Budget Amendment E. EMS Budget Amendment 2026-44 F. EMS Budget Amendment 2026-42 8. Board Comments, Announcements & Committee Reports 9. Adjourn Page 2 of 83 [PAGE 3] Department: Economic Development Commission MEMORANDUM To: Board of Commissioners From: Elizabeth Kazimir, EDC Director Date: December 1, 2025 RE: Public Hearing - Economic Development Incentive Grant Summary: The purpose of the public hearing is to invite public comment on a proposed incentive that will result in an eight (8) year, 75% economic development agreement between Stanly County and an existing manufacturer in the City of Albemarle with plans to expand its current operations. The company intends to invest $9 million which will lead to the creation of thirteen (13) new jobs over the next five (5) years. Recommended Action: 1. Hold public hearing 2. Approve an economic incentive equal to 75% of new taxes for eight (8) years based on a minimum investment of $9,000,000, resulting in the creation of thirteen (13) new jobs. Financial Impact: Attachments: 1. Public Hearing Notice - Project Shag Page 3 of 83 [PAGE 4] Page 4 of 83 [PAGE 5] Department: Transportation/ SCUSA MEMORANDUM To: Board of Commissioners From: Steve Dutton, Transportation Services Director Date: December 1, 2025 RE: Public Hearing for Fiscal Year 2027 Community Transportation Program Application Summary: A hearing to be held and approved on the proposed Stanly County Community Transportation Program Application to be submitted to the North Carolina Department of Transportation Recommended Action: Public input, and Board of Commissioner approval for grant. Financial Impact: N/A at this point. Attachments: 1. FY27 Public Hearing Notice 1201 SCUSA English 2. FY27 Public Hearing Notice 1201 SCUSA Spanish 3. SCUSA CTP Application Notice - 11-25-25 Page 5 of 83 [PAGE 6] PUBLIC HEARING NOTICE Section 5311 (ADTAP), 5310, 5339, 5307 and applicable State funding, or combination thereof. This is to inform the public that a public hearing will be held on the proposed Stanly County Community Transportation Program Application to be submitted to the North Carolina Department of Transportation no later than October 30, 2025. The public hearing will be held on December 01, 2025 at 6:00pm before the (governing board) Stanly County Commissioners in the Gene McIntyre Meeting Room located at 1000 N. First Street, Albemarle, NC 28001. Those interested in attending the public hearing and needing either auxiliary aids and services under the Americans with Disabilities Act (ADA) or a language translator should contact Tyler Brummitt on or before November 16, 2025, at telephone number 704-986-3602 or via email at tbrummitt@stanlycountync.gov. The Community Transportation Program provides assistance to coordinate existing transportation programs operating in Stanly County as well as provides transportation options and services for the communities within this service area. These services are currently provided using demand and response and subscription routes. Services are rendered by vans and light transit vehicles. The total estimated amount requested for the period July 1, 2026 through June 30, 2027. NOTE: Local share amount is subject to State funding availability. Project Total Amount Local Share 5311 Administrative $ 273,738 $ 41,061 (15%) 5311 Operating (No State Match) $ $ (50%) 5310 Operating (No State Match) $ $ (50%) Combined Capital $ 190,570 $ 19,057 (10%) Mobility Management $ $ (10%) 5310 Capital Purchase of Service $ $ (10%) ConCPT $ $ (50%) Capital Cost of Contracting $ $ ( %) Travelers’ Aid $ $ (50%) $ $ ( %) $ $ ( %) $ $ ( %) Funding programs covered are 5311, 5310, 5339 Bus and Bus Facilities, 5307 (Small fixed route, regional, and consolidated urban-rural systems) TOTAL $ 464,308 $ 60,118 Total Funding Requests Total Local Share This application may be inspected at 1000 N. First Street, Suite 15, Albemarle, NC from 9:00am – 3:00pm. Written comments should be directed to Andy Lucas before October 16, 2025. End of Notice Note: AN ORIGINAL COPY of the published Public Hearing Notice must be attached to a signed Affidavit of Publication. Both the Public Hearing Notice and the Affidavit of Publication must be submitted with the grant application. FY27 PUBLIC HEARING NOTICE Last Updated: 02/21/2025 Page 6 of 83 [PAGE 7] AVISO DE AUDIENCIA PÚBLICA Sección 5311 (ADTAP), 5310, 5339, 5307 y la financiación estatal aplicable, o combinación de ellas. Esto informa al público de que se celebrará una audiencia pública sobre la propuesta de solicitud del Programa de Transporte Comunitario del Condado de Stanly, que debe presentarse al Departamento de Transporte de Carolina del Norte a más tardar el 30 de octubre de 2025. La audiencia pública se celebrará el 1 de diciembre de 2025 a las 18:00 horas ante los comisionados del condado de Stanly (de la junta directiva) en la sala de reuniones Gene McIntyre, situada en 1000 N. First Street, Albemarle, NC 28001. Quienes estén interesados en asistir a la audiencia pública y necesiten ayudas auxiliares y servicios bajo la Ley de Estadounidenses con Discapacidades (ADA) o un traductor de idiomas deben contactar con Tyler Brummitt antes del 16 de noviembre de 2025, en el número de teléfono 704-986-3602 o por correo electrónico en tbrummitt@stanlycountync.gov. El Programa de Transporte Comunitario proporciona asistencia para coordinar los programas de transporte existentes que operan en el condado de Stanly , así como ofrece opciones y servicios de transporte para las comunidades dentro de esta área de servicio. Estos servicios se ofrecen actualmente mediante vías de demanda y respuesta y suscripción. Los servicios se prestan con furgonetas y vehículos ligeros de transporte. La cantidad total estimada solicitada para el periodo del 1 de julio de 2026 al 30 de junio de 2027. NOTA: La cantidad de la participación local está sujeta a la disponibilidad de financiación estatal. Proyecto Cantidad total Participación local 5311 Administrativo $ 273,738 $ 41,061 (15%) 5311 en funcionamiento (sin coincidencia estatal) $ $ (50%) 5310 en funcionamiento (sin coincidencia estatal) $ $ (50%) Capital combinado $ 190,570 $ 19,057 (10%) Gestión de la movilidad $ $ (10%) 5310 Compra de Capital de Servicios $ $ (10%) ConCPT $ $ (50%) Coste de capital de la contratación $ $ ( %) Ayuda al Viajero $ $ (50%) $ $ ( %) $ $ ( %) $ $ ( %) Los programas de financiación cubiertos son 5311, 5310, 5339 Bus e Instalaciones de Autobuses, 5307 (Rutas fijas pequeñas, sistemas regionales y urbano-rurales consolidados) TOTAL 464.308 $ 60.118 Total de solicitudes de financiación Cuota Local Total AVISO DE AUDIENCIA PÚBLICA PARA EL AÑO FISCAL 27 Última actualización: 21/02/2025 Page 7 of 83 [PAGE 8] Esta solicitud puede inspeccionarse en 1000 N. First Street, Suite 15, Albemarle, NC de 9:00 a 15:00. Los comentarios escritos deben dirigirse a Andy Lucas antes del 16 de octubre de 2025. Fin del aviso Nota: UNA COPIA ORIGINAL del Aviso de Audiencia Pública publicado debe adjuntarse a una Declaración Jurada de Publicación firmada. Tanto el Aviso de Audiencia Pública como la Declaración Jurada de Publicación deben presentarse junto con la solicitud de subvención. AVISO DE AUDIENCIA PÚBLICA PARA EL AÑO FISCAL 27 Última actualización: 21/02/2025 Page 8 of 83 [PAGE 9] Page 9 of 83 [PAGE 10] Department: Tax Administration MEMORANDUM To: Board of Commissioners From: Clinton Swaringen, Tax Administrator Date: December 1, 2025 RE: Board of Equalization and Review Appointments Summary: There are 3 current Board of Equalization and Review members whose terms are expiring on December 31, 2025. Those members are Vice-Chair Garrett Allen, H.D. Efird Jr., and Jim Starnes. Mr. Allen is available for another 4-year term and is the current Vice-Chair of the Board. He has expressed his willingness to serve again. H.D. Efird Jr. and Jim Starnes have both served 2 consecutive 4-year terms and therefore are not allowed to serve a 3rd term. Applications for the Board of Equalization and Review are attached. Recommended Action: I request that the Commissioners appoint 3 members to the Stanly County Board of Equalization and Review. Financial Impact: No financial impact. Attachments: 1. Board of Equalization, Review & Revaluation Advisory Board 2. E & R Volunteer Apps. - 11-25-25 Page 10 of 83 [PAGE 11] BOARD OF EQUALIZATION, REVIEW & REVALUATION ADVISORY BOARD All appointments are made by the Board of County Commissioners with each serving a four (4) year term. Members can serve up to eight (8) contiguous years. MEMBERS APPOINTMENT TERM EXPIRATION Hazel D. Efird, Jr. 12/31/2017 12/31/2025 Stanfield, NC 28163 2nd term James F. Starnes 12/31/2017 12/31/2025 Albemarle, NC 28001 2nd term Garrett Allen 11/3/2022 12/30/2025 Stanfield, NC 28163 1st term Amanda Cody, Chair 11/18/2019; 12/31/2027 Richfield, NC 28137 2nd term Michael P. Hatley 12/4/2023 12/31/2027 Albemarle, NC 28001 1st term Updated 12/2023 Page 11 of 83 [PAGE 12] Page 12 of 83 [PAGE 13] Page 13 of 83 [PAGE 14] Page 14 of 83 [PAGE 15] Page 15 of 83 [PAGE 16] Page 16 of 83 [PAGE 17] Page 17 of 83 [PAGE 18] Page 18 of 83 [PAGE 19] Page 19 of 83 [PAGE 20] Page 20 of 83 [PAGE 21] Page 21 of 83 [PAGE 22] Page 22 of 83 [PAGE 23] Department: Senior Services MEMORANDUM To: Board of Commissioners From: Pamela Sullivan, Senior Services Director Date: December 1, 2025 RE: Senior Services Advisory Board Appointments Summary: Senior Services is seeking to fill three vacancies on the Advisory Board. The three vacancies for 2026 come from a passing, health issues of one and maximum years served of another. We've received several applications from community members who are eager to serve. The Advisory Board met and are recommending the following applications, Polly Martin, Ava Plott & Roland Thomas. Recommended Action: Request the approval to appoint Polly Martin, Ava Plott and Roland Thomas to fill those seats for a 3-year term starting January 1, 2026 and ending December 31, 2028. Financial Impact: Attachments: 1. 2025 Board Members (2) 2. SSAB Apps. -11-24-25 Page 23 of 83 [PAGE 24] 2025 SENIOR SERVICES ADVISORY BOARD rev. 1-2025 Commissioner Billy Mills 704-202-9901 County Commissioner 401 Brenda Drive Albemarle, NC 28001 Roman828@icloud.com Debbie Bennett-Chair 704-463-1604 Term expires 02-06-2026 34313 Springdale Rd. New London, NC 28127 DJBennett0209@gmail.com Deloris Chambers 704-422-6082 (h) Term expires 12-31-2025 PO Box 134 704-438-6948 (w) Badin, NC 28009 delorisc47@yahoo.com Brenda Spencer 704-322-5175 Term expires 12-31-2025 451 Richardson St. Albemarle, NC 28001 spencer.brenda1945@gmail.com Barbara Ledbetter 704-463-1897 Term expires 02-06-2026 44903 Ledbetter Rd. New London, NC 28127 bledbetter726@yahoo.com James Moss 704-982-4944 Term expires 02-06-2026 309 Garrison Dr Albemarle, NC 28001 jgmoss@carolina.rr.com Audrey Rigsbee 704-982-1078 Term expires 02-06-2026 25666 Preston Ln. Albemarle, NC 28001 a.rigsbee@hotmail.com Nadine Bowers 704-305-4305 Term expires 10-30-2026 36372 Millingport Rd. New London, NC 28127 nbbowers@gmail.com Page 24 of 83 [PAGE 25] Jan Goetz 704-985-1331 Term expires 10-30-2026 2101 Marlwood Ln Albemarle, NC 28001 janagoetz59@gmail.com Josh Morton-Cockerham 910-220-9714 Term expires 10-30-2026 1005 Colonial Dr. Albemarle, NC 28001 josh_morton_1989@hotmail.com Teresa Wagoner 336-509-4723 Term expires 10/30/2027 650 N. Seventh Street Albemarle, NC 28001 teresa.w.henry@gmail.com Dawn Melton 704-791-7911 Term expires 10/30/2027 33711 Shaver Rd. Albemarle, NC 28001 dawn.melton@windstream.net Antwain Hamilton 1634 East Main Street 704-322-8366 Term expires 10/30/2027 Albemarle, NC 28001 Antwainhamilton29@yahoo.com Antwain.hamilton@monarchnc.org Isabelle Howard 704-491-7713 Term expires 10/30/2027 425 Stonewall St. Albemarle, NC 28001 isahoward@carolina.rr.com Pamela Sullivan 704-322-8933 Senior Services Dept. 530 Park Lane Director Albemarle, NC 28001 psullivan@stanlycountync.gov *Include in sending out meeting notices: Caitlin McElrath 704-372-2416 Centralina Area Agency on Aging 10735 David Taylor Drive, Suite 250 Charlotte, NC 28262 Page 25 of 83 [PAGE 26] Page 26 of 83 [PAGE 27] Page 27 of 83 [PAGE 28] Page 28 of 83 [PAGE 29] Page 29 of 83 [PAGE 30] Page 30 of 83 [PAGE 31] Page 31 of 83 [PAGE 32] Page 32 of 83 [PAGE 33] Page 33 of 83 [PAGE 34] Page 34 of 83 [PAGE 35] Page 35 of 83 [PAGE 36] Page 36 of 83 [PAGE 37] Page 37 of 83 [PAGE 38] Page 38 of 83 [PAGE 39] Page 39 of 83 [PAGE 40] Page 40 of 83 [PAGE 41] Page 41 of 83 [PAGE 42] Department: Planning & Zoning MEMORANDUM To: Board of Commissioners From: Bailey Cline, Planning Director Date: December 1, 2025 RE: NCDOT Secondary Road Adoption Resolution Summary: The North Carolina Department of Transportation has requested that the Stanly County Board of County Commissioners update the previously adopted Secondary Road Resolution. This resolution supports the continuance of the Department of Transportation in order for them to carry out inspections and investigations to deem requested secondary road additions in Stanly County as meeting the state required standard. Recommended Action: Adoption by the Stanly County Board of County Commissioners. Financial Impact: None Attachments: 1. NCDOT secondary road resolution memo 2. NCDOT Resolution (1) Page 42 of 83 [PAGE 43] MEMORANDUM To: Stanly County Board of County Commissioners From: Bailey Cline, Planning Director The North Carolina Department of Transportation has requested that the Stanly County Board of County Commissioners update their previously adopted Resolution from 2001 that allows for the adoption of Secondary Roads by the North Carolina Department of Transportation. This resolution indicates that once there is a petition filed for a secondary road to be adopted, all approvals and inspections of these roads will be performed by the NCDOT office prior to their acceptance. This resolution will not change the current procedure that is followed by the Department of Transportation. It will allow for their office to continue out with their required inspections and investigations in order to allow for any secondary road to be added to their database. As there are no county maintained roads, the Department of Transportation is seen as one of the many resources for Stanly County to ensure that public safety is achieved. The Department of Transportation has indicated that this resolution is a policy set in place by the state and it will be valued as a sign of local support. Page 43 of 83 [PAGE 44] STATE OF NORTH CAROLINA COUNTY OF STANLY RESOLUTION NORTH CAROLINA STATE DEPARTMENT OF TRANSPORTATION REQUEST FOR ADDITION TO STATE MAINTAINED ROAD SECONDARY ROAD SYSTEM WHEREAS, Petitions are being filed with the Board of County Commissioners of the County of Stanly for an addition to the North Carolina State Department of Transportation; WHEREAS, The Board of County Commissioners is of the opinion that the County of STANLY does not investigate these petitioned roads for addition; and WHEREAS, The Board of County Commissioners relies on the North Carolina State Department of Transportation to investigate these petitioned roads and determine if they meet the established standards and criteria for addition to the State Maintenance System. NOW, THEREFORE BE IT RESOLVED by the County Commissioners of the County of Stanly that the Division of Highways is hereby requested to process all road additions without the further approval of the Board of County Commissioners. ADOPTED this 1st day of December 2025. STANLY COUNTY BOARD OF COMMISSIONERS ____________________________ Chairman ATTEST: _____________________________ Tyler Brummitt, Clerk to the Board Page 44 of 83 [PAGE 45] Department: Central Administration MEMORANDUM To: Board of Commissioners From: Andy Lucas, County Manager Date: December 1, 2025 RE: Strategic Planning Retreat Summary: The past seventeen (17) years, the Board has held a local, one-day planning retreat to discuss the current fiscal year and set priorities for the next fiscal year and beyond. It is recommended the Board hold a retreat again this fiscal year. Possible dates for the retreat are: Friday, February 6 Friday, February 13 Friday, February 20 Friday, February 27 Further, it is recommended the County contract with the Centralina Council of Governments for retreat facilitation services. Recommended Action: 1. Consider and approve holding a one-day planning retreat to be facilitated by Centralina at a location to be determined 2. Consider and approve a date for the retreat Financial Impact: Attachments: None Page 45 of 83 [PAGE 46] Page 46 of 83 [PAGE 47] Department: Central Administration MEMORANDUM To: Board of Commissioners From: Andy Lucas, County Manager Date: December 1, 2025 RE: Reaffirmation of the Code of Ethics Summary: Per NCGS 160A-86, the Board of Commissioners must reaffirm its code of ethics every year. Please see the attached code of ethics for Board review and approval. Recommended Action: Request Board approval to comply with NCGS 160A-86. Financial Impact: Attachments: 1. Code of Ethics Page 47 of 83 [PAGE 48] Code of Ethics Stanly County Board of Commissioners PREAMBLE WHEREAS, the Constitution of North Carolina, Article I, Section 35, reminds us that a “frequent recurrence to fundamental principles is absolutely necessary to preserve the blessings of liberty,” and WHEREAS, a spirit of honesty and forthrightness is reflected in North Carolina’s State motto, Esse quam videri, “To be rather than to seem,” and requires local governing boards to adopt a code of ethics, and WHEREAS, Section 160A-86 of the North Carolina General Statutes requires local governing boards to adopt a code of ethics, and WHEREAS, as public officials we are charged with upholding the trust of the citizens of Stanly County, and with obeying the law, and NOW THEREFORE, in recognition of our blessings and obligations as citizens of the State of North Carolina and as public officials representing the citizens of Stanly County, and acting pursuant to the requirements of Section 160A-86 of the North Carolina General Statutes, we the Board of County Commissioners do hereby adopt the following General Code of Ethics Principles to guide the Board of Commissioners in its lawful decision-making. GENERAL CODE of ETHICS PRINCIPLES The Stanly County Board of County Commissioners has adopted this Code of Ethics for members of the Board and the County’s boards, commissions and committees to assure public confidence in the integrity of local government and its effective and fair operation. 1. Primary Concern for Public Interest Financial stewardship and public interest must be the primary concern. Members will work for the common good of the people of Stanly County and not for any private or personal interest, and they will ensure fair and equal treatment of all persons, claims, and actions coming before the Stanly County Board of Commissioners and their appointed boards, commissions, and committees. 2. Adherence to all Applicable Laws Members shall comply with the laws of the nation, the State of North Carolina and any local laws and ordinances in the performance of their public duties. These laws include, but are Page 48 of 83 [PAGE 49] not limited to: the United States and North Carolina constitutions; laws pertaining to conflicts of interest, election campaigns, financial disclosures, and County ordinances and policies. 3. Member Conduct The professional and personal conduct of members must be above reproach and avoid even the appearance of impropriety. Members shall refrain from abusive conduct, personal charges or verbal attacks upon the character or motives of other members of the Board of County Commissioners, appointed boards, commissions, and committees, the staff or the public. 4. Respect for Rules of Engagement Members shall perform their duties in accordance with the rules of procedure established by the Board of County Commissioners. 5. Conduct of Public Meetings Members shall listen courteously to all matters on the agenda and public discussion. Board members shall refrain from interrupting other speakers; making personal comments not germane to the business of the body; or otherwise interfering with the orderly conduct of meetings. 6. Decisions Based on Merit Members shall base their decisions on the merits and substance of the matter at hand. 7. Communication Members shall publicly share information which is relevant to a matter under consideration that may have been received from sources outside of the public decision-making process. 8. Conflict of Interest Members shall not use their official positions to influence government decisions in which they have a financial interest, or where they have an organizational responsibility or personal relationship that may give the appearance of a conflict of interest. In accordance with the North Carolina General Statues and the Board’s rules of procedure, members shall abstain from participating in deliberations and decision-making where conflicts may exist. 9. Gifts and Favors Members shall not take any special advantage of services or opportunities for personal gain, by virtue of their public office, which are not available to the public in general. They shall refrain from accepting any favors, or promises, or suggestions of future benefits which might compromise their independence of judgment or action or give the appearance of being compromised. As used in this Code of Ethics, “gifts” shall not include political campaign contributions. Page 49 of 83 [PAGE 50] 10. Confidential Information Members shall respect the confidentiality of information concerning the property, personnel or affairs of the County. They shall neither disclose confidential information without proper legal authorization, nor use such information to advance their personal, financial or other private interests. 11. Use of Public Resources Members shall not use public resources that are not available to the public in general, such as County staff time, equipment, supplies or facilities, for private gain or personal purposes. 12. Representation of Private Interests Members of the Board shall not appear on behalf of the private interests of third parties before the Board of County Commissioners or any board, committee, commission or proceeding of the County, nor shall members of boards, committees or commissions appear before their own bodies or before the Board of County Commissioners on behalf of the private interests of third parties on matters related to the areas of service of their bodies. 13. Advocacy Members shall represent the official policies or positions of the Board of County Commissioners, boards, commissions or committees to the best of their ability when designated as delegates for this purpose. When presenting their individual opinions and positions or otherwise speaking without the express direction or authorization of their body, members shall explicitly state they do not represent the Board of County Commissioners. 14. Policy Role of Members The Board of County Commissioners determines the policies of the County with the advice, information and analysis provided by the public, appointed boards, commissions, committees, and County staff. The Board of County Commissioners delegates authority for the administration of the County to the County Manager. 15. Independent Boards and Commissions In an effort to maintain the independent voice of the appointed boards, committees and commissions and to ensure civic engagement, members of the Board of County Commissioners shall refrain from using their positions to unduly influence the deliberations or outcomes of appointed board, committee or commission proceedings. 16. Maintain a Positive Work Place Environment Members shall support the maintenance of a positive and constructive work place environment for County employees and for citizens and businesses dealing with the County. Members shall recognize their role when interacting with County employees and in no way create the perception of inappropriate direction to staff. 17. Code of Ethics Implementation The Stanly County Code of Ethics is intended to be self-enforcing. For this reason, a copy of the Board’s ethical standards shall be included in the agenda packet for each annual Page 50 of 83 [PAGE 51] organizational meeting and each member will be required to receive 2 clock hours of ethics training within 12 months of each appointment or election to office consistent with the provisions of N.C.G.S 160A-86. Additionally, the Board of County Commissioners shall annually review the Code of Ethics. 18. Compliance and Enforcement The Stanly County Code of Ethics specifically addresses the expectations of ethical conduct expected of each member of the Board of County Commissioners, as well as appointed boards, committees and commissions. Members themselves have the primary responsibility to ensure ethical standards are understood and met. The chairs of each appointed board, committee and commission and the Chairman of the Board of County Commissioners have the additional responsibility to intervene when actions of members appear to be in violation of the Code of Ethics. The Board of County Commissioners may impose sanctions on members whose conduct does not comply with the County’s Code of Ethics, such as reprimand, formal censure, loss of committee assignment, or other actions consistent with the NC General Statutes and local laws governing the appointment of boards, committees and commissions. Originally adopted December 6, 2010. We have reviewed and re-affirmed this Code of Ethics effective December 1, 2025. _______________________________ ________________________________ Chairman Vice Chairman _______________________________ ________________________________ Commissioner Commissioner _______________________________ ________________________________ Commissioner Commissioner _______________________________ Commissioner ATTEST: ________________________________ Tyler Brummitt, Clerk to the Board Page 51 of 83 [PAGE 52] STANLY COUNTY BOARD OF COMMISSIONERS WORK SESSION MINUTES NOVEMBER 17, 2025 In attendance: Chair Mike Barbee, Vice Chair Brandon King, Commissioner Patty Crump, Commissioner Scott Efird, Commissioner Trent Hatley, Commissioner Bill Lawhon, Commissioner Billy Mills, County Manager Andy Lucas, County Attorney Jenny Furr and Clerk to the Board Tyler Brummitt. The Board briefly discussed the decision to table the Human Services Board appointments until the second meeting in January 2026. Additionally, Commissioner Efird acknowledged the Sanfilippo Awareness Day proclamation, which was included on the consent agenda. County Manager Lucas announced that he will be promoting Clinton Hinson to Utilities Director. Mr. Hinson has been with the county for over 10 years and previously served as the Field Work Supervisor. Commissioner Mills inquired if staff had received any feedback regarding the results of the Board of Education's (BOE) Needs-Based Facilities Grant applications. County Manager Lucas responded that he has not. The Board moved to the Gene McIntyre Meeting Room at 5:54 p.m. to conduct their regular meeting. ___________________________ __________________________ ____________________, Chair Tyler Brummitt, Clerk Page 52 of 83 [PAGE 53] Mike Barbee Trent Hatley Chairman Commissioner Brandon King Bill Lawhon Vice Chairman Commissioner Patty Crump Billy Mills Commissioner Commissioner Scott Efird Commissioner Stanly County Board of Commissioners Regular Meeting Minutes Monday, November 17, 2025 – 6:00 PM 1. Call to Order & Welcome The Stanly County Board of Commissioners (the “Board”) met in regular session on Monday, November 17, 2025 in the Gene McIntyre Meeting Room, Stanly Commons. Chair Barbee called the meeting to order at 6:00 PM. Present: Chairman Paul M. Barbee Vice Chairman Brandon King County Commissioner Patty Crump County Commissioner T. Scott Efird County Commissioner Trent Hatley County Commissioner Bill Lawhon County Commissioner Billy Mills 2. Invocation & Pledge of Allegiance Commissioner Mills gave the invocation and led the Pledge of Allegiance. 3. Approval / Adjustments to the Agenda Commissioner Crump moved to table item 6(B) - Consolidated Human Services Board appointments, until the Board's second meeting in January 2026. The motion was seconded by Commissioner Hatley and passed by unanimous vote. Commissioner Hatley then moved to approve the agenda as amended, seconded by Vice Chair King and carried by a 7-0 vote. 4. Public Comment Mr. Randy Huneycutt sought the County's support for the creation of a renewable energy plant to produce various fuels and alternative energy sources. The specific request to the County is to provide the land necessary to construct and operate the plant. 5. Scheduled Agenda Items Page 53 of 83 [PAGE 54] A. Fiscal Year 24-25 Audit Presentation Presenter: Alan Thompson, Partner with Thompson, Price, Scott, Adams & Co. Mr. Thompson expressed his appreciation of the Finance Department staff for collecting the information needed and responding to questions during the audit process. His presentation provided a review of the county's audit results for fiscal year ended June 30, 2025, which included an analysis of the General Fund Balance for the past five (5) years, a breakdown of the Cash & Fund Balances, collection percentages, debt analysis and General Fund revenue and expenditures by category. Mr. Thompson concluded that the audit reflects a good and clean report, indicating that the county is financially stable and in good overall shape. Following the presentation, he entertained questions from the Board. B. Consolidated Human Services Board Appointments Presenter: Dolly Clayton, Human Services Director This item was tabled until the Board's second meeting in January, 2026. 6. Consent Agenda County Commissioner Lawhon moved to approve the consent agenda as presented, seconded by County Commissioner Efird and Passed by a 7 - 0 vote. Result: Passed Mover: County Commissioner Lawhon Seconder: County Commissioner Efird Ayes: Paul Michael Barbee, Brandon King, Patty Crump, T. Scott Efird, Trent Hatley, Bill Lawhon, Billy Mills A. Minutes B. Vehicle Refunds C. September Financial Report D. Vehicle Disposition E. World Sanfilippo Awareness Day 2025 Proclamation 7. Board Comments, Announcements & Committee Reports Commissioner Mills wished everyone a Happy Thanksgiving and a happy holiday season. He also encouraged everyone to continue to support our local high school football teams as they continue to advance in the state playoffs. Commissioner Lawhon wished all citizens a Happy Thanksgiving. Page 54 of 83 [PAGE 55] Commissioner Efird invited everyone to the City of Locust's Christmas tree lighting ceremony on Thursday, November 20th at 5:00 p.m. In addition to the tree lighting, there will be various vendors and activities for children. Chair Barbee wished everyone a Happy Thanksgiving as well. 8. Adjourn With no further discussion, Commissioner Efird moved to adjourn, seconded by Commissioner Crump and passed by a 7-0 vote at 6:27 p.m. ______________________________ ______________________________ Paul M. Barbee, Chair Tyler Brummitt, Clerk Page 55 of 83 [PAGE 56] Department: Finance MEMORANDUM To: Board of Commissioners From: Date: December 1, 2025 RE: October Monthly Finance Report Summary: Attached is the October 2025 Monthly Financial Report for Board review and acceptance. Recommended Action: Request that the Board accept the financial report as presented. Financial Impact: Attachments: 1. Monthly Report October 2025 Page 56 of 83 [PAGE 57] STANLY COUNTY NORTH CAROLINA MONTHLY FINANCIAL REPORT For Four Months Ended October 31, 2025 Prepared and Issued by: Stanly County Finance Department Page 57 of 83 [PAGE 58] STANLY COUNTY, NORTH CAROLINA FISCAL YEAR 2025-2026 2/28/2011 2/28/2010 Page MONTHLY FINANCIAL REPORTS General Fund: Revenue and Expense Graphic - Comparative FY 2025 with FY 2026 1 Revenue Graphic by Source - Comparative FY 2025 with FY 2026 2 Revenue Graphic by Source - Compared to Amended Budget 2026 3 Expense Graphic by Function - Comparative FY 2025 with FY 2026 4 Expense Graphic by Function - Compared to Amended Budget 2026 5 All Fund Financial Information: Financial information - All Operating Funds 6-9 Financial information - Project Funds 10-15 General Fund: Comparative Cash Position - Five years 16 Investment Report 17 General Fund: Fund Balance Calculation 18 Page 58 of 83 [PAGE 59] General Fund Revenues and Expenses Actual vs Budget Fiscal Year 2025 110,000,000 CY Revenues Budget , CY Expenses Budget , $101,242,994 $101,242,994 100,000,000 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 YTD Revenues Actual , Prior Year Actual , $43,183,178 $39,457,219 YTD Expenses Actual , 40,000,000 $32,057,416 Prior Year Actual , $31,368,437 30,000,000 20,000,000 10,000,000 - CY Revenues Budget YTD Revenues Actual Prior Year Actual CY Expenses Budget YTD Expenses Actual Prior Year Actual Page 1 Page 59 of 83 [PAGE 60] Stanly County General Fund Revenues by Source For the Four Months Ended October 31, 2025 with Comparative October 31, 2024 REVENUES: 10/31/25 10/31/24 Variance Percent Ad Valorem Taxes $ 32,076,584.96 $ 29,195,552.62 $ 2 ,881,032.34 109.87% Sales Taxes 1,730,155.35 1,556,686.03 1 73,469.32 0.00% Other Taxes 354,212.92 332,041.24 2 2,171.68 106.68% Restricted Intergovernmental 2,215,890.78 1,918,250.30 2 97,640.48 115.52% Licenses and Permits 1,008,188.09 638,028.67 3 70,159.42 158.02% Sales and Services 3,920,480.78 4,405,579.60 (485,098.82) 88.99% Investment Earnings 1,037,095.30 1,199,381.79 (162,286.49) 86.47% Miscellaneous 840,569.99 211,698.62 6 28,871.37 397.06% Totals $ 43,183,178.17 $ 39,457,218.87 $ 3 ,725,959.30 109.44% $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 10/31/25 10/31/24 Page 2 Page 60 of 83 [PAGE 61] Stanly County General Fund Budget by Source Compared to Actual Revenues For the Four Months Ended October 31, 2025 REVENUES: Amended Actual Percent Budget Actual Over/(Under) Collected Ad Valorem Taxes $ 48,735,063.00 $ 32,076,584.96 $ (16,658,478.04) 65.82% Sales Taxes 20,125,000.00 1,730,155.35 (18,394,844.65) 8.60% Other Taxes 1,211,000.00 354,212.92 (856,787.08) 29.25% Restricted Intergovernmental 10,868,808.00 2,215,890.78 (8,652,917.22) 20.39% Licenses and Permits 1,696,500.00 1,008,188.09 (688,311.91) 59.43% Sales and Services 11,290,732.00 3,920,480.78 (7,370,251.22) 34.72% Investment Earnings 2,690,879.00 1,037,095.30 (1,653,783.70) 38.54% Miscellaneous 2,157,672.00 840,569.99 (1,317,102.01) 38.96% Fund Balance Appropriated 2,467,340.00 - (2,467,340.00) 0.00% Totals $ 101,242,994.00 $ 43,183,178.17 $ (58,059,815.83) 42.65% $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $- $(10,000,000) $(20,000,000) $(30,000,000) Budget Actual Over/(Under) Page 3 Page 61 of 83 [PAGE 62] Stanly County General Fund Expenses For the Four Months Ended October 31, 2025 with Comparative October 31, 2024 EXPENSES: 08/31/25 08/31/24 Variance Percent General Government $ 3,160,444.98 $ 2,887,101.85 $ 2 73,343.13 109.47% Public Safety 10,784,454.57 10,314,145.74 4 70,308.83 104.56% Transportation 580,594.16 565,360.64 1 5,233.52 102.69% Environmental Protection 480,444.23 423,176.26 5 7,267.97 113.53% Economic and Physical Development 586,581.20 648,200.14 (61,618.94) 90.49% Human Services 6,423,310.09 6,058,499.23 3 64,810.86 106.02% Education 7,766,832.89 8,287,959.02 (521,126.13) 93.71% Culture and Recreation 741,280.31 743,127.04 (1,846.73) 99.75% Debt Service 1,327,353.48 1,221,313.66 1 06,039.82 108.68% Special Appropriations 80,135.95 68,864.00 1 1,271.95 116.37% Transfers and Contingency 125,984.25 150,689.00 (24,704.75) 0.00% Totals $ 32,057,416.11 $ 31,368,436.58 $ 6 88,979.53 102.20% $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- 08/31/25 08/31/24 Page 4 Page 62 of 83 [PAGE 63] Stanly County General Fund Budget by Function Compared to Actual Expenses For the Four Months Ended October 31, 2025 EXPENSES: Amended Percent Budget Actual Over/(Under) Expended General Government $ 9,335,225.00 $ 3,160,444.98 $ (5,952,952.34) 36.23% Public Safety 29,751,405.00 10,784,454.57 (17,678,131.55) 40.58% Transportation 1,691,137.00 580,594.16 (883,489.98) 47.76% Environmental Protection 1,830,861.00 480,444.23 (865,009.14) 52.75% Economic and Physical Development 4,716,339.00 586,581.20 (4,129,757.80) 12.44% Human Services 20,783,746.00 6,423,310.09 (13,731,571.64) 33.93% Education 25,539,160.00 7,766,832.89 (17,772,327.11) 30.41% Culture & Recreation 3,027,212.00 741,280.31 (1,845,150.15) 39.05% Debt Service 2,953,972.00 1,327,353.48 (1,626,618.52) 44.93% Special Appropriations 785,000.00 80,135.95 (704,864.05) 10.21% Transfers & Contingency 828,937.00 125,984.25 (702,952.75) 15.20% Totals $ 101,242,994.00 $ 32,057,416.11 $ (65,892,825.03) 34.92% $40,000,000 $30,000,000 $20,000,000 $10,000,000 $- $(10,000,000) $(20,000,000) $(30,000,000) Budget Actual Over/(Under) Page 5 Page 63 of 83 [PAGE 64] Stanly County Comparative Monthly Financial Report For the Four Months Ended October 31, 2025 UNCOLLECTED REVENUE OR % LAST AMENDED *Y-T-D APPROPRIATIONS COLLECTED YEAR'S Y-T-D BUDGET TRANSACTIONS REMAINING OR EXPENDED TRANSACTIONS GENERAL FUND 110 REVENUES: Depart 3100- Ad Valorem Taxes $ 48,735,063.00 $ 32,076,584.96 $ 16,658,478.04 65.82% $ 29,195,552.62 Depart 3200- Other Taxes 21,466,000.00 2,084,368.27 19,381,631.73 9.71% 1,888,727.27 Depart 3320- State Shared Revenue 791,937.00 34,383.63 757,553.37 4.34% 34,376.78 Depart 3323- Court 90,000.00 25,698.84 64,301.16 28.55% 30,671.82 Depart 3330- Intergovt Chg for Services 300,000.00 229,767.08 70,232.92 76.59% 183,906.19 Depart 3340- Building Permits 1,281,400.00 830,304.49 451,095.51 64.80% 495,981.74 Depart 3347- Register of Deeds 330,500.00 119,048.95 211,451.05 36.02% 110,054.94 Depart 3348- Information Technology - - - N/A - Depart 3414- Tax And Revaluation 550.00 143.00 407.00 26.00% 7 0.00 Depart 3417- Election Fees 26,050.00 - 26,050.00 N/A 584.20 Depart 3429- Animal Protective Services 23,250.00 1,895.00 21,355.00 8.15% 5,125.50 Depart 3431- Sheriff 2,004,927.00 410,101.70 1,594,825.30 20.45% 457,539.82 Depart 3432- Jail 267,758.00 69,445.68 198,312.32 25.94% 94,968.01 Depart 3433- Emergency Services 117,374.00 5,449.46 111,924.54 4.64% 6,936.26 Depart 3434- FIRE 22,000.00 8,060.20 13,939.80 N/A 9,350.00 Depart 3437- EMS-Ambulance 4,287,640.00 1,643,453.27 2,644,186.73 38.33% 1,967,207.45 Depart 3438- EMS/Non-Emergency 310,000.00 173,089.32 136,910.68 55.84% 128,141.79 Depart 3439- Facilities Mgmt 500.00 342.65 157.35 N/A - Depart 3440- 911 Emerg. Communications 219,359.00 17,249.67 202,109.33 N/A - Depart 3450- Transportation 1,185,158.00 103,202.64 1,081,955.36 8.71% 92,362.92 Depart 3471- Solid Waste 1,409,399.00 850,822.00 558,577.00 60.37% 810,274.31 Depart 3490- Central Permitting 35,350.00 21,146.93 14,203.07 59.82% 12,824.46 Depart 3491- Planning and Zoning 62,500.00 39,868.00 22,632.00 63.79% 15,708.62 Depart 3492- Rocky River RPO 153,000.00 7,651.00 145,349.00 5.00% 7,651.06 Depart 3494- EDC 5,000.00 4,500.00 500.00 90.00% - Depart 3495- Cooperative Extension 16,800.00 2,964.66 13,835.34 17.65% 405.00 Depart 3500- Health Department 3,783,984.00 1,042,598.68 2,741,385.32 27.55% 982,250.73 Depart 3523- Juvenile Justice 132,672.00 44,232.00 88,440.00 33.34% 44,232.00 Depart 3530- Social Services 6,245,060.00 1,439,704.20 4,805,355.80 23.05% 1,274,504.67 Depart 3538- Senior Services 175,092.00 45,159.36 129,932.64 25.79% 92,239.26 Depart 3586- Aging Services 781,339.00 108,137.41 673,201.59 13.84% 106,218.48 Depart 3587- Veteran Service - - - N/A - Depart 3611- Stanly County Library 130,700.00 53,959.71 76,740.29 41.29% 53,293.80 Depart 3616- Agri Civic Ctr/Livestock Arena 423,000.00 63,551.89 359,448.11 15.02% 22,949.88 Depart 3831- Investments 2,690,879.00 1,037,095.30 1,653,783.70 38.54% 1,199,381.79 Depart 3834- Rent Income 144,267.00 49,773.56 94,493.44 34.50% 64,951.31 Depart 3835- Sale of Surplus Property 35,000.00 8,295.06 26,704.94 23.70% 12,894.54 Depart 3838- Loan Proceeds 845,200.00 431,200.00 414,000.00 51.02% - Depart 3839- Miscellaneous 180,084.00 99,929.60 80,154.40 55.49% 55,881.65 Depart 3980- Transfer From Other Funds 355,000.00 - 355,000.00 N/A - Depart 3991- Fund Balance 2,179,202.00 - 2,179,202.00 N/A - TOTAL REVENUES 101,242,994.00 43,183,178.17 58,059,815.83 42.65% 39,457,218.87 GENERAL FUND 110 EXPENSES: Depart 4110- Governing Body 225,811.00 95,985.29 129,825.71 42.51% 99,435.43 Depart 4120- Administration 749,202.00 286,936.90 462,265.10 38.30% 261,023.88 Depart 4130- Finance 904,995.00 323,284.98 581,710.02 35.72% 309,140.79 Depart 4141- Tax Assessor 1,128,250.00 360,527.75 767,722.25 31.95% 420,311.78 Depart 4143- Tax Revaluation 580,773.00 196,004.76 384,768.24 33.75% 188,903.62 Depart 4155- Attorney 393,022.00 133,384.63 259,637.37 33.94% 91,600.15 Depart 4160- Clerk 39,630.00 6,892.87 32,737.13 17.39% 15,000.00 Depart 4163- Judge's Office 8,400.00 598.16 7,801.84 7.12% 551.04 Depart 4164- District Attorney - - - N/A - Depart 4170- Elections 1,062,257.00 198,508.26 811,385.42 23.62% 214,541.92 Depart 4180- Register of Deeds 533,186.00 191,900.27 340,978.70 36.05% 232,260.81 Depart 4210- Info Technology 1,711,331.00 827,299.01 878,599.33 48.66% 636,849.02 Depart 4260- Facilities Management 1,998,368.00 539,122.10 1,295,521.23 35.17% 417,483.41 Total General Government 9,335,225.00 3,160,444.98 5,952,952.34 36.23% 2,887,101.85 * Y-T-D Transactions column does not include encumbrances. Page 6 Page 64 of 83 [PAGE 65] Stanly County Comparative Monthly Financial Report For the Four Months Ended October 31, 2025 UNCOLLECTED REVENUE OR % LAST AMENDED *Y-T-D APPROPRIATIONS COLLECTED YEAR'SY-T-D BUDGET TRANSACTIONS REMAINING OR EXPENDED TRANSACTIONS Depart 4310- Sheriff 14,719,315.00 5,607,508.64 8,718,680.29 40.77% 4,772,755.93 Depart 4321- Juvenile Justice 265,334.00 87,814.93 177,519.07 33.10% 71,727.33 Depart 4330- Emergency Services 10,234,781.00 3,908,325.36 6,173,062.61 39.69% 3,913,087.56 Depart 4350- Inspections 928,087.00 341,937.42 586,149.58 36.84% 269,271.33 Depart 4360- Medical Examiner 40,000.00 35,750.00 4,250.00 89.38% 14,625.00 Depart 4395- 911 Emergency 3,563,888.00 803,118.22 2,018,470.00 43.36% 1,272,678.59 Total Public Safety 29,751,405.00 10,784,454.57 17,678,131.55 40.58% 10,314,145.74 Depart 4540- Total Transportation 1,691,137.00 580,594.16 883,489.98 47.76% 565,360.64 Depart 4710- Solid Waste 1,479,336.00 377,142.21 616,786.16 58.31% 353,924.19 Depart 4750- Fire Forester 135,498.00 33,429.40 102,068.60 24.67% 18,456.27 Depart 4960- Soil & Water Conservation 216,027.00 69,872.62 146,154.38 32.34% 50,795.80 Total Environmental Protection 1,830,861.00 480,444.23 865,009.14 52.75% 423,176.26 Depart 4902- Economic Development 3,127,712.00 126,052.68 3,001,659.32 4.03% 116,604.84 Depart 4905- Occupancy Tax 366,800.00 108,214.11 258,585.89 29.50% 143,177.49 Depart 4910- Planning and Zoning 359,059.00 108,938.78 250,120.22 30.34% 139,192.01 Depart 4911- Central Permitting 384,870.00 130,128.41 254,741.59 33.81% 122,587.67 Depart 4912- Rocky River RPO 153,000.00 41,637.84 111,362.16 27.21% 39,840.00 Depart 4950- Cooperative Extension 324,898.00 71,609.38 253,288.62 22.04% 86,798.13 Total Economic Development 4,716,339.00 586,581.20 4,129,757.80 12.44% 648,200.14 Depart 5100- Health Department 6,397,593.00 2,027,051.41 4,237,912.05 33.76% 2,009,694.49 Depart 5210- Piedmont Mental Health 198,762.00 63,079.63 135,682.37 31.74% 64,420.26 Depart 5300- Dept of Social Services 11,891,772.00 3,685,690.40 8,008,179.04 32.66% 3,357,557.55 Depart 5380- Aging Services 1,505,554.00 417,364.61 803,574.08 46.63% 390,333.74 Depart 5381- Senior Center 670,689.00 191,338.09 467,834.05 30.25% 204,851.91 Depart 5820- Veterans 119,376.00 38,785.95 78,390.05 34.33% 31,641.28 Total Human Services 20,783,746.00 6,423,310.09 13,731,571.64 33.93% 6,058,499.23 Depart 5910- Stanly BOE 22,535,269.00 6,739,815.64 15,795,453.36 29.91% 7,304,821.43 Depart 5920- Stanly Community College 3,003,891.00 1,027,017.25 1,976,873.75 34.19% 983,137.59 Total Education 25,539,160.00 7,766,832.89 17,772,327.11 30.41% 8,287,959.02 Depart 6110- Stanly Library 1,846,789.00 528,534.37 1,162,126.96 37.07% 540,395.05 Depart 6160- Agri Civic Ctr/Livestock Arena 1,180,423.00 212,745.94 683,023.19 42.14% 202,731.99 Total Culture and Recreation 3,027,212.00 741,280.31 1,845,150.15 39.05% 743,127.04 Depart 9000- Total Special Appropriations 785,000.00 80,135.95 704,864.05 10.21% 68,864.00 Depart 9100- Total Debt Service 2,953,972.00 1,327,353.48 1,626,618.52 44.93% 1,221,313.66 Depart 9800- Transfers 503,937.00 125,984.25 377,952.75 25.00% 150,689.00 Depart 9910- Contingency 325,000.00 - 325,000.00 0.00% - Total Transfers and Contingency 828,937.00 125,984.25 702,952.75 15.20% 150,689.00 TOTAL EXPENSES 101,242,994.00 32,057,416.11 65,892,825.03 34.92% 31,368,436.58 OVER (UNDER) REVENUES $ - $ 11,125,762.06 $ ( 7,833,009.20) N/A $ 8,088,782.29 Page 7 Page 65 of 83 [PAGE 66] Stanly County Comparative Monthly Financial Report For the Four Months Ended October 31, 2025 UNCOLLECTED REVENUE OR % LAST AMENDED *Y-T-D APPROPRIATIONS COLLECTED YEAR'S Y-T-D BUDGET TRANSACTIONS REMAINING OR EXPENDED TRANSACTIONS EMERGENCY TELEPHONE E-911 260 REVENUES: Depart 3439- Surcharge 2,756,117.00 85,422.39 $ 2,670,694.61 3.10% 66,387.72 Depart 3831- Investment Earnings - - N/A - Depart 3991- Fund Balance - - - N/A - TOTAL REVENUES 2,756,117.00 85,422.39 2,670,694.61 3.10% 66,387.72 EXPENSES: Depart 4395- 911 Emerg. Communications 2,414,425.00 12,967.38 $ 2,401,457.62 0.54% - Depart 4396- E-911 Operations 341,692.00 157,928.36 94,966.96 72.21% 109,614.43 TOTAL EXPENSES 2,756,117.00 170,895.74 2,496,424.58 9.42% 109,614.43 OVER (UNDER) REVENUES $ - $ (85,473.35) $ 174,270.03 N/A $ (43,226.71) FIRE DISTRICTS 295 REVENUES: Depart 3100- Ad Valorem Taxes $ 7,287,590.00 $ 4,752,068.62 $ 2,535,521.38 65.21% $ 3,585,154.55 TOTAL REVENUES 7,287,590.00 4,752,068.62 2,535,521.38 65.21% 3,585,154.55 EXPENSES: Depart 4100- Comm 1.5 % Admin 90,000.00 34,693.10 55,306.90 38.55% 34,675.95 Depart 4340- Fire Service 7,197,590.00 4,554,558.47 2,643,031.53 63.28% 3,449,470.06 TOTAL EXPENSES 7,287,590.00 4,589,251.57 2,698,338.43 62.97% 3,484,146.01 OVER (UNDER) REVENUES $ - $ 162,817.05 $ (162,817.05) N/A $ 101,008.54 GREATER BADIN OPERATING 611 REVENUES: Depart 3710- Operating Revenues $ 643,000.00 $ 179,458.77 $ 463,541.23 27.91% 162,929.44 Depart 3991- Fund Balance Appropriated - - N/A - TOTAL REVENUES 643,000.00 179,458.77 463,541.23 27.91% 162,929.44 EXPENSES: Depart 7110- Administration 205,546.00 61,666.68 143,879.32 30.00% 6,666.68 Depart 7120- Operations 437,454.00 80,057.68 278,894.10 36.25% 66,059.73 Depart 9800- Tranfer to Other Funds - - - N/A - TOTAL EXPENSES 643,000.00 141,724.36 422,773.42 34.25% 72,726.41 OVER (UNDER) REVENUES $ - $ 37,734.41 $ 40,767.81 N/A $ 90,203.03 PINEY POINT OPERATING 621 REVENUES: Depart 3710- Operating Revenues $ 249,527.00 $ 61,179.70 $ 188,347.30 24.52% $ 63,630.08 TOTAL REVENUES 249,527.00 61,179.70 188,347.30 24.52% 63,630.08 EXPENSES: Depart 7110- Administration 60,000.00 20,000.00 40,000.00 33.33% 28,333.30 Depart 7120- Operations 189,527.00 38,688.20 150,838.80 20.41% 47,730.39 Depart 9800- Transfer to Other Funds - - - N/A - TOTAL EXPENSES 249,527.00 58,688.20 190,838.80 23.52% 76,063.69 OVER (UNDER) REVENUES $ - $ 2,491.50 $ (2,491.50) N/A $ (12,433.61) Page 8 Page 66 of 83 [PAGE 67] Stanly County Comparative Monthly Financial Report For the Four Months Ended October 31, 2025 UNCOLLECTED REVENUE OR % LAST AMENDED *Y-T-D APPROPRIATIONS COLLECTED YEAR'S Y-T-D BUDGET TRANSACTIONS REMAINING OR EXPENDED TRANSACTIONS WEST STANLY WWTP 631 REVENUES: Depart 3712- Operating Revenues $ 1,539,554.00 $ 339,836.23 $ 1,199,717.77 22.07% $ 448,854.00 Depart 3980- From SDF 284,195.00 - 284,195.00 - Depart 3991- Retained Earnings Approp. 30,000.00 - 30,000.00 N/A - TOTAL REVENUES 1,853,749.00 339,836.23 1,513,912.77 18.33% 448,854.00 EXPENSES: Depart 7110- Administration 299,388.00 83,333.32 216,054.68 27.83% 60,000.00 Depart 7120- Operations 1,554,361.00 631,182.16 836,313.50 46.20% 245,057.36 Depart 9800- Transfers - - - N/A - TOTAL EXPENSES 1,853,749.00 714,515.48 1,052,368.18 43.23% 305,057.36 OVER (UNDER) REVENUES $ - $ (374,679.25) $ 461,544.59 N/A $ 143,796.64 STANLY COUNTY UTILITY 641 REVENUES: Depart 3710- Operating Revenues 6,050,021.00 1,681,908.66 4,368,112.34 27.80% 1,757,326.91 Depart 3839- Miscellaneous Income - - - N/A - Depart 33980- Transfer from General Fund 300,000.00 - 300,000.00 N/A - Depart 3991- Retained Earnings Approp. - - - N/A TOTAL REVENUES 6,350,021.00 1,681,908.66 4,668,112.34 26.49% 1,757,326.91 EXPENSES: Depart 7110- Administration 414,635.00 130,240.26 282,796.42 31.80% 131,785.61 Depart 7120- Operations 5,860,386.00 1,966,245.20 3,894,140.80 33.55% 2,129,491.72 Depart 9800- Transfers 75,000.00 - 75,000.00 0.00% - TOTAL EXPENSES 6,350,021.00 2,096,485.46 4,251,937.22 33.04% 2,261,277.33 OVER (UNDER) REVENUES $ - $ (414,576.80) $ 416,175.12 N/A $ (503,950.42) AIRPORT OPERATING FUND 671 REVENUES: Depart 3453- Airport Operating $ 1,164,588.00 $ 305,316.04 $ 859,271.96 26.22% $ 390,687.60 Depart 3980- Transfer from General Fund 503,937.00 125,984.25 377,952.75 25.00% 150,689.00 Depart 3991- Retained Earnings Approp. - - - N/A - TOTAL REVENUES 1,668,525.00 431,300.29 1,237,224.71 25.85% 541,376.60 EXPENSES: Depart 4530- Airport Operating 1,668,525.00 381,077.98 1,229,441.27 26.32% 585,223.05 TOTAL EXPENSES 1,668,525.00 381,077.98 1,229,441.27 26.32% 585,223.05 OVER (UNDER) REVENUES $ - $ 50,222.31 $ 7,783.44 N/A $ (43,846.45) GROUP HEALTH & WORKERS' COMPENSATION 680 REVENUES: Depart 3428- Group Health Fees $ 7,891,808.00 $ 2,371,513.92 $ 5,520,294.08 30.05% $ 2,400,675.20 Depart 3430- Workers Compensation 455,827.00 400,241.31 55,585.69 87.81% 442,011.97 TOTAL REVENUES 8,347,635.00 2,771,755.23 5,575,879.77 33.20% 2,842,687.17 EXPENSES: Depart 4200- Group Health Costs 7,641,808.00 2,381,814.01 $ 5,259,993.99 31.17% 2,166,218.45 Depart 4220- Workers Compensation 455,827.00 391,870.67 63,956.33 85.97% 403,074.31 Depart 9800- Transfer to General Fund 250,000.00 - 250,000.00 0.00% - TOTAL EXPENSES 8,347,635.00 2,773,684.68 5,573,950.32 33.23% 2,569,292.76 OVER (UNDER) REVENUES $ - $ (1,929.45) $ 1,929.45 N/A $ 273,394.41 Page 9 Page 67 of 83 [PAGE 68] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING SCC Trade Facility 210 REVENUES: Depart 3838- Loan Proceeds $ 11,400,000.00 $ 11,400,000.00 $ - Depart 3980- Transfer from Other Funds 4 39,822.00 440,899.10 (1,077.10) TOTAL REVENUES 11,839,822.00 11,840,899.10 (1,077.10) EXPENSES: Depart 5920- Stanly Community College 11,839,822.00 11,618,461.24 221,360.76 TOTAL EXPENSES 11,839,822.00 11,618,461.24 221,360.76 OVER (UNDER) REVENUES $ - $ 222,437.86 $ (222,437.86) North Carolina DEQ Grant 212 REVENUES: Depart 3720- NC DEQ Grant $ 8 50,000.00 $ 595,146.00 $ 254,854.00 TOTAL REVENUES 8 50,000.00 595,146.00 254,854.00 EXPENSES: Depart 9900- Special Appropriations 8 50,000.00 595,146.00 254,854.00 TOTAL EXPENSES 8 50,000.00 595,146.00 254,854.00 OVER (UNDER) REVENUES $ - $ - $ - NC Department of IT Grant 214 REVENUES: Depart 3611- NC DIT Grant $ 2 00,000.00 $ 36,200.00 $ 163,800.00 TOTAL REVENUES 2 00,000.00 3 6,200.00 163,800.00 EXPENSES: Depart 6110- Library 2 00,000.00 4 2,034.95 157,965.05 TOTAL EXPENSES 2 00,000.00 4 2,034.95 157,965.05 OVER (UNDER) REVENUES $ - $ (5,834.95) $ 5,834.95 Livestock Arena Construction Project 215 REVENUES: Depart 3616- Civic Center $ 1,465,619.00 $ 1,055,708.36 $ 409,910.64 Depart 3980- Transfer from Other Funds 5 ,041,242.00 4,836,450.29 204,791.71 TOTAL REVENUES 6 ,506,861.00 5,892,158.65 614,702.35 EXPENSES: Depart 6160- Agri-Civic Center 6 ,506,861.00 6,426,061.22 80,799.78 TOTAL EXPENSES 6 ,506,861.00 6,426,061.22 80,799.78 OVER (UNDER) REVENUES $ - $ (533,902.57) $ 533,902.57 E-911 CAD System Replacement 223 REVENUES: Depart 3980- CAD System Replacement $ 2,955,250.00 $ 2,956,296.63 $ (1,046.63) TOTAL REVENUES 2 ,955,250.00 2,956,296.63 (1,046.63) EXPENSES: Depart 4935- 911 Emergency Communications 2 ,955,250.00 2,507,593.97 $ 447,656.03 TOTAL EXPENSES 2 ,955,250.00 2,507,593.97 447,656.03 OVER (UNDER) REVENUES $ - $ 448,702.66 $ (448,702.66) Page 10 Page 68 of 83 [PAGE 69] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING Airport Transportation Reserve 224 REVENUES: Depart 3453- Intergovt Charge for Svs $ 6,600,000.00 $ 7,045,648.76 $ (445,648.76) TOTAL REVENUES 6 ,600,000.00 7,045,648.76 (445,648.76) EXPENSES: Depart 4530- Airport Operating 6 ,600,000.00 - 6,600,000.00 TOTAL EXPENSES 6 ,600,000.00 - 6,600,000.00 OVER (UNDER) REVENUES $ - $ 7,045,648.76 $ (7,045,648.76) 911/EOC/EM Office Facility 225 REVENUES: Depart 3433- 911/EOC/EM Office Facility 225 $ 9,500,000.00 $ 9,527,639.89 $ (27,639.89) Depart3980- Transfer From Other Funds 6 ,557,500.00 6,557,500.00 TOTAL REVENUES 16,057,500.00 9,527,639.89 6,529,860.11 EXPENSES: Depart 4330- Emergency Services 16,057,500.00 3,714,396.38 12,343,103.62 TOTAL EXPENSES 16,057,500.00 3,714,396.38 12,343,103.62 OVER (UNDER) REVENUES $ - $ 5,813,243.51 $ (5,813,243.51) Jail Expansion Project 226 REVENUES: Depart3980- Transfer From Other Funds $ 2,600,000.00 $ 917,683.37 $ 1,682,316.63 TOTAL REVENUES $ 2,600,000.00 $ 917,683.37 $ 1,682,316.63 EXPENSES: Depart 4320- Jail Construction 2 ,600,000.00 1,703,937.02 896,062.98 TOTAL EXPENSES 2 ,600,000.00 1,703,937.02 896,062.98 OVER (UNDER) REVENUES $ - $ (786,253.65) $ 786,253.65 Webb Road Convenience Site Project 227 REVENUES: Depart3980- Transfer From Other Funds $ 1,048,000.00 $ 51,061.39 $ 996,938.61 TOTAL REVENUES $ 1,048,000.00 $ 51,061.39 $ 996,938.61 EXPENSES: Depart 4320- Jail Construction 1 ,048,000.00 551,863.18 496,136.82 TOTAL EXPENSES 1 ,048,000.00 551,863.18 496,136.82 OVER (UNDER) REVENUES $ - $ (500,801.79) $ 500,801.79 America Rescue Plan Act of 2021 239 REVENUES: Depart 3330- Intergovt Charge for Svs $ 12,199,330.00 $ 5,996,368.15 $ 6,202,961.85 Depart 3981- Interest 6 75,295.00 1,289,306.48 (614,011.48) TOTAL REVENUES 12,874,625.00 7,285,674.63 5,588,950.37 EXPENSES: Depart 4931- America Rescue Plan Act 12,874,625.00 7,206,536.10 5,668,088.90 TOTAL EXPENSES 12,874,625.00 7,206,536.10 5,668,088.90 OVER (UNDER) REVENUES $ - $ 79,138.53 $ (79,138.53) Page 11 Page 69 of 83 [PAGE 70] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING CDBG 2020 Revitalization Program 246 REVENUES: Depart 3493- Indirect Grant $ 7 50,000.00 $ 82,776.00 $ 667,224.00 TOTAL REVENUES 7 50,000.00 8 2,776.00 667,224.00 EXPENSES: Depart 4930- Community Grant 7 50,000.00 514,369.47 235,630.53 TOTAL EXPENSES 7 50,000.00 514,369.47 235,630.53 OVER (UNDER) REVENUES $ - $ (431,593.47) $ 431,593.47 Opioid Settlement Funds 252 REVENUES: Depart 3330- Opioid Settlement Funds $ 1,320,505.00 $ 646,861.07 $ 673,643.93 TOTAL REVENUES 1 ,320,505.00 646,861.07 673,643.93 EXPENSES: Depart 4932- Opioid Expense 1 ,320,505.00 363,143.36 $ 957,361.64 TOTAL EXPENSES 1 ,320,505.00 363,143.36 957,361.64 OVER (UNDER) REVENUES $ - $ 283,717.71 $ (283,717.71) Badin Sewer Collection Study 615 REVENUES: Depart 3720- Water & Sewer $ 1 87,500.00 $ 135,340.62 $ 52,159.38 TOTAL REVENUES 1 87,500.00 135,340.62 52,159.38 EXPENSES: Depart 7120- Water Systems 1 87,500.00 141,341.35 $ 46,158.65 TOTAL EXPENSES 1 87,500.00 141,341.35 46,158.65 OVER (UNDER) REVENUES $ - $ (6,000.73) $ 6,000.73 Norwood Water System Study 622 REVENUES: Depart 3720- Water & Sewer $ 7 5,000.00 $ 69,750.00 $ 5,250.00 TOTAL REVENUES 75,000.00 6 9,750.00 5,250.00 EXPENSES: Depart 7120- Water Systems 75,000.00 7 5,000.00 $ - TOTAL EXPENSES 75,000.00 7 5,000.00 - OVER (UNDER) REVENUES $ - $ (5,250.00) $ 5,250.00 Page 12 Page 70 of 83 [PAGE 71] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING Norwood Sewer System Study 623 REVENUES: Depart 3720- Water & Sewer $ 7 5,000.00 $ 69,750.00 $ 5,250.00 TOTAL REVENUES 75,000.00 6 9,750.00 5,250.00 EXPENSES: Depart 7120- Water Systems 75,000.00 7 5,000.00 $ - TOTAL EXPENSES 75,000.00 7 5,000.00 - OVER (UNDER) REVENUES $ - $ (5,250.00) $ 5,250.00 West Stanly WWTP 2.5 MGD Project 633 REVENUES: Depart 3980- Transfer from Other Funds $ 3,427,450.00 $ 1,909,532.65 $ 1,517,917.35 TOTAL REVENUES 3 ,427,450.00 1,909,532.65 1,517,917.35 EXPENSES: Depart 7120- Water Systems 3 ,427,450.00 2,578,146.46 $ 849,303.54 TOTAL EXPENSES 3 ,427,450.00 2,578,146.46 849,303.54 OVER (UNDER) REVENUES $ - $ (668,613.81) $ 668,613.81 Locust Sewer Collection Study 634 REVENUES: Depart 3710- Water & Sewer $ 1 00,000.00 $ 95,000.50 $ 4,999.50 TOTAL REVENUES 1 00,000.00 9 5,000.50 4,999.50 EXPENSES: Depart 7120- Water Systems 1 00,000.00 100,000.00 $ - TOTAL EXPENSES 1 00,000.00 100,000.00 - OVER (UNDER) REVENUES $ - $ (4,999.50) $ 4,999.50 System Development Fee 640 REVENUES: Depart 3710- Water & Sewer $ 2 88,526.00 $ 441,059.00 $ (152,533.00) Depart 3991- Retained Earings 2 84,195.00 284,195.00 TOTAL REVENUES 5 72,721.00 441,059.00 131,662.00 EXPENSES: Depart 9800- Transfer to Capital Projects 5 72,721.00 $ - $ 572,721.00 TOTAL EXPENSES 5 72,721.00 - 572,721.00 OVER (UNDER) REVENUES $ - $ 441,059.00 $ (441,059.00) NC DOT Hwy 24/27/73 East Waterline 643 REVENUES: Depart 3710- Water & Sewer $ 2 62,507.00 $ 253,827.20 $ 8,679.80 TOTAL REVENUES 2 62,507.00 253,827.20 8,679.80 EXPENSES: Depart 7120- Water Systems 2 62,507.00 $ 264,165.22 $ (1,658.22) TOTAL EXPENSES 2 62,507.00 264,165.22 (1,658.22) OVER (UNDER) REVENUES $ - $ (10,338.02) $ 10,338.02 Page 13 Page 71 of 83 [PAGE 72] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING Stony Gap Road Water Main 652 REVENUES: Depart 3980- Transfers From Other Funds $ 3,693,515.00 $ 3,173,630.08 $ 519,884.92 TOTAL REVENUES 3 ,693,515.00 3,173,630.08 519,884.92 EXPENSES: Depart 7120- Water Systems 3 ,693,515.00 3,173,630.08 $ 519,884.92 TOTAL EXPENSES 3 ,693,515.00 3,173,630.08 519,884.92 OVER (UNDER) REVENUES $ - $ - $ - Meadow Creek Church Road Water 653 REVENUES: Depart 3980- Transfers From Other Funds $ 1,781,801.00 $ 1,781,800.22 $ 0.78 TOTAL REVENUES 1 ,781,801.00 1,781,800.22 0.78 EXPENSES: Depart 7120- Water Systems 1 ,781,801.00 1,781,800.22 $ 0.78 TOTAL EXPENSES 1 ,781,801.00 1,781,800.22 0.78 OVER (UNDER) REVENUES $ - $ - $ - Countywide Sewer Master Plan 656 REVENUES: Depart 3720- Utility Project Revenues $ 1 50,000.00 $ 138,749.50 $ 11,250.50 TOTAL REVENUES 1 50,000.00 138,749.50 11,250.50 EXPENSES: Depart 7120- Water Systems 1 50,000.00 150,000.00 $ - TOTAL EXPENSES 1 50,000.00 150,000.00 - OVER (UNDER) REVENUES $ - $ (11,250.50) $ 11,250.50 Richfield Sewer Improvement Project 663 REVENUES: Depart 3710- NC DEQ Grant $ 1,215,200.00 $ 110,000.00 $ 1,105,200.00 TOTAL REVENUES 1 ,215,200.00 110,000.00 1,105,200.00 EXPENSES: Depart 7120- Water Systems 1 ,215,200.00 333,379.36 $ 881,820.64 TOTAL EXPENSES 1 ,215,200.00 333,379.36 881,820.64 OVER (UNDER) REVENUES $ - $ (223,379.36) $ 223,379.36 Airport Apron& Taxilane Pavement Rehab 673 REVENUES: Depart 3453- Divison of Aviations $ 2 11,692.00 $ 156,273.26 $ 55,418.74 TOTAL REVENUES 2 11,692.00 156,273.26 55,418.74 EXPENSES: Depart 4530- Airport Operating $ 2 11,692.00 $ 156,273.28 $ 55,418.72 TOTAL EXPENSES 2 11,692.00 156,273.28 55,418.72 OVER (UNDER) REVENUES $ - $ ( 0.02) $ 0.02 Page 14 Page 72 of 83 [PAGE 73] Stanly County Comparative Monthly Financial Report Project Funds For the Four Months Ended October 31, 2025 PROJECT PROJECT PROJECT AMOUNT AUTHORIZATION TO DATE REMAINING Aiport Acquistion Phase 1 ESA 674 REVENUES: Depart 3453- Divison of Aviations $ 3,080,000.00 $ 40,728.00 $ 3,039,272.00 TOTAL REVENUES 3 ,080,000.00 4 0,728.00 3,039,272.00 EXPENSES: Depart 4530- Airport Operating $ 3,080,000.00 $ 40,728.76 $ 3,039,271.24 TOTAL EXPENSES 3 ,080,000.00 4 0,728.76 3,039,271.24 OVER (UNDER) REVENUES $ - $ ( 0.76) $ 0.76 Airport North Hangar Project 675 REVENUES: Depart 3453- From Airport Transporation Reserve $ 3 75,000.00 $ 375,000.00 TOTAL REVENUES 3 75,000.00 - 375,000.00 EXPENSES: Depart 4530- Airport Operating $ 3 75,000.00 $ 20,349.14 $ 354,650.86 TOTAL EXPENSES 3 75,000.00 2 0,349.14 354,650.86 OVER (UNDER) REVENUES $ - $ (20,349.14) $ 20,349.14 Airport Emergency Training Center 684 REVENUES: Depart 3453- SCIF Grant $ 28,000,000.00 17,706,721.84 $ 10,293,278.16 Depart 3453- Department of Insurance 31,631,396.00 45,631,396.00 (14,000,000.00) Depart 3980- Investment 2 ,571,300.00 3,361,228.55 (789,928.55) TOTAL REVENUES 62,202,696.00 66,699,346.39 (4,496,650.39) EXPENSES: Depart 4530- Airport Operating 61,902,696.00 55,629,468.39 6,273,227.61 Depart 9800- Transfer to Other Funds 3 00,000.00 299,900.24 99.76 TOTAL EXPENSES 62,202,696.00 55,929,368.63 6,273,327.37 OVER (UNDER) REVENUES $ - $ 10,769,977.76 $ (10,769,977.76) Page 15 Page 73 of 83 [PAGE 74] Stanly County Comparative Cash Position Report October 31, 2025 Compared with October 31, 2024 Current Prior Increase 10/31/2025 10/31/2024 (Decrease) 110 General Fund 74,487,217.14 69,072,288.24 5,414,928.90 210 SCC Trade Facility (39,945.14) (293,307.27) 253,362.13 214 NC Dept of IT Grant (Library) (5,834.95) 26,200.00 (32,034.95) 215 Livestock Arena Construction Pro (533,902.57) (530,949.38) (2,953.19) 222 Public Safety Complex - - - 223 E-911 CAD System Replacement (34,320.92) (207,315.13) 172,994.21 224 Airport Transportation Reserve 7,045,648.76 6,789,860.49 255,788.27 225 911/EOC/EM Office Facility (2,503,795.81) 469,842.45 (2,973,638.26) 226 Jail Expansion Project Fund (786,253.65) - (786,253.65) 227 Webb Road Convenience Site Project (500,801.79) - (500,801.79) 239 American Rescue Plan Act of 2021 6,282,099.38 9,188,508.25 (2,906,408.87) 240 Single Family Rehab 2014 - (16,699.75) 16,699.75 246 CDBG-2020 Revitalization Program (431,593.47) (42,278.07) (389,315.40) 252 Opioid Settlement Funds 1,909,703.28 2,050,684.58 (140,981.30) 260 Emergency Telephone System Fund (77,933.56) (38,888.40) (39,045.16) 295 Fire Districts 162,817.05 101,008.54 61,808.51 611 Greater Badin Operating 769,883.10 617,446.80 152,436.30 615 Badin Sewer Collection Study (6,000.73) (30,206.33) 24,205.60 621 Piney Point Operating 299,999.86 300,430.48 (430.62) 622 Norwood Water System Study (5,250.00) (2,774.00) (2,476.00) 623 Norwood Sewer System Study (5,250.00) (7,871.50) 2,621.50 631 West Stanly WWTP 254,248.58 711,957.19 (457,708.61) 633 WS WWTP 2.5 MGD Expansion (668,613.81) (126,440.64) (542,173.17) 634 Locust Sewer Collection Study (4,999.50) (12,208.00) 7,208.50 640 System Development Fee's 2,670,544.91 1,485,644.43 1,184,900.48 641 Utility Operating 816,358.00 428,040.14 388,317.86 643 NCDOT Hwy24/27/73 East Waterline (10,338.02) (10,338.02) - 652 Stony Gap Road Water Main - (1,683,588.16) 653 Meadow Creek Church Road Water - (365,766.92) 656 Hwy 200 Water Project (11,250.50) (13,765.00) 2,514.50 661 Liberty Hill Water Booster Pump (11,767.00) - (11,767.00) 663 Richfield Sewer Improvement Proj (223,379.36) (158,523.50) (64,855.86) 664 Utility Meter Replacements - (67,628.50) 67,628.50 671 Airport Operating 986,475.73 654,753.61 331,722.12 673 Airport Taxilane Rehab Project ( 0.02) (3,099.25) 3,099.23 674 Airport Runway and Taxiway Light ( 0.76) - (0.76) 675 Airport Area Broadband Connect (20,349.14) - (20,349.14) 680 Group Health Fund 6,856,721.06 6,251,258.28 605,462.78 682 Airport Obstruction Removal - - - 683 Airfield Lighting Control System - - - 684 Airport Emergency Training Ctr 21,063,255.92 31,190,848.61 (10,127,592.69) 685 Airport DOI Projects - (960.67) 960.67 710 Protective Payee - - - 720 Fines & Forfeiture Agency - - - 730 Deed of Trust Fee 4 ,712.00 (161.20) 4,873.20 740 Sheriff Court Executions 161.16 161.16 - 760 City and Towns Tax Fund 363,947.41 199,525.54 164,421.87 770 3% Vehicle Property Tax - - - $ 118,092,212.64 $ 125,925,689.10 (7,833,476.46) General Fund Cash Position $90,000,000 $74,487,217 $80,000,000 $69,072,288 $68,756,893 $70,000,000 $58,769,357 $60,000,000 $51,881,865 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $- 2021 2022 2023 2024 2025 Page 16 Page 74 of 83 [PAGE 75] Stanly County Investment Report For the Four Months Ended October 31, 2025 BANK: Balance per Bank at % Purchase Maturity % Time of Certificate 10/31/25 of investment Date Date Yield of Deposit Uwharrie Bank Central Depository $ 24,472,050.88 19.36% 3.50% Uwharrie Bank Workers Compensation 5,000.00 0.00% N/A Uwharrie Bank Protective Payee 21,928.99 0.02% 3.50% Uwharrie Bank Money Market 2 ,879,572.59 2.28% 3.50% Uwharrie Bank 911/EOC/EM Office Facility 8 ,317,039.32 6.58% 0.00% First Citzens Bank 3 ,397,139.61 2.69% 3.65% First Bank SCC Trade Facility 3 05,600.26 0.24% N/A First Bank E-911 CAD System 4 83,003.07 0.38% N/A NCCMT 58,113,825.88 45.97% 4.23% Pinnacle Bank CD 5 ,641,306.17 4.46% 7/24/2025 1/22/2026 3.95% 6 months Uwharrie Bank CD 22,792,141.88 18.03% 9/27/2025 3/29/2026 3.92% 6 months Totals $ 126,428,608.65 Uwharrie Bank Protective Payee, 0.02% Uwharrie Bank Workers Uwharrie Bank CD, Compensation, 0.00% 18.03% Uwharrie Bank Central Depository, 19.36% Uwharrie Bank Money Market, 2.28% Pinnacle Bank CD, 4.46% Uwharrie Bank 911/EOC/EM Office Facility, 6.58% 2/28/2011 2/28/2010 First Citzens Bank, 2.69% First Bank SCC Trade Facility, 0.24% First Bank E-911 CAD System, 0.38% NCCMT, 45.97% Page 17 Page 75 of 83 [PAGE 76] Stanly County Fund Balance Calculation As of October 31, 2025 Available Fund Balance Cash & Investments $74,618,350 Liabilities (w/out deferred revenue) ( 4,306) Deferred Revenue (from cash receipts) 1 5,680,512 Encumbrances 3 ,292,753 Due to Other Governments 93,539 Total Available $ 5 5,555,852 General Fund Expenditures Expenditures $ 101,242,994 Total Expenditures $ 101,242,994 Total Available for Appropriation Total Available $ 5 5,555,852 Total Expenditures 1 01,242,994 Available for Appropriation 54.87% Page 18 Page 76 of 83 [PAGE 77] Department: Finance MEMORANDUM To: Board of Commissioners From: Toby Hinson, Finance Director Date: December 1, 2025 RE: November 2025 DMV Refunds Summary: Please see the November 2025 refund report from the North Carolina Vehicle Tax System for taxpayers due refunds over $100.00 which requires Board of Commissioners approval. Recommended Action: Please consider and approve the vehicle tax refunds. Financial Impact: Attachments: None Page 77 of 83 [PAGE 78] Department: Social Services MEMORANDUM To: Board of Commissioners From: Date: December 1, 2025 RE: DSS Budget Amendment Summary: To budget for temporary staffing for Child Protective Services, Foster Care and Medcaid. Recommended Action: Financial Impact: Attachments: 1. DSS Budget Amendment 2026-43 Page 78 of 83 [PAGE 79] Page 79 of 83 [PAGE 80] Department: Emergency Services MEMORANDUM To: Board of Commissioners From: Dale Chandler, EMS Chief Date: December 1, 2025 RE: EMS Budget Amendment 2026-44 Summary: Ammend the EMS budget with insurance settlement funding to repair a damaged vehicle. Recommended Action: Approve budget amendment 2026-44 as presented. Financial Impact: Attachments: 1. 2026-440001 Page 80 of 83 [PAGE 81] Page 81 of 83 [PAGE 82] Department: Emergency Services MEMORANDUM To: Board of Commissioners From: Dale Chandler, EMS Chief Date: December 1, 2025 RE: EMS Budget Amendment 2026-42 Summary: To amend the EMS budget with insurance settlement funds for a vehicle repair. Recommended Action: Approve Budget Amendment 2026-42 as presented. Financial Impact: Attachments: 1. Budget Amendment 2026-42 Page 82 of 83 [PAGE 83] Page 83 of 83