[PAGE 1]
T. Scott Efird Trent Hatley
Chairman Commissioner
Bill Lawhon Brandon King
Vice Chairman Commissioner
Mike Barbee Billy Mills
Commissioner Commissioner
Patty Crump
Commissioner
Stanly County
Board of Commissioners
Regular Meeting
Monday, March 2, 2026 – 6:00 PM
1. 5:15 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 - Chair Scott Efird
3. Invocation & Pledge of Allegiance - Commissioner Billy Mills
4. Approval / Adjustments to the Agenda
5. Public Comment
6. Scheduled Agenda Items
A. VUJ Apron and Taxilane Rehabilitation
Presenter: Randy Shank, Airport Director
B. FY 2026-2027 Budget Development Calendar
Presenter: Andy Lucas, County Manager
7. Consent Agenda
A. Minutes
B. February 2026 DMV Refunds
C. January 2026 Monthly Finance Report
D. Calendar Expense
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[PAGE 2]
E. Memorandum of Understanding with Stanly Community College for
NCETC Burn Buildings
F. Richfield Town Duty Contract
8. Board Comments, Announcements & Committee Reports
9. Adjourn
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[PAGE 3]
Department: Airport
MEMORANDUM
To: Board of Commissioners
From: Randy Shank, Airport Director
Date: March 2, 2026
RE: VUJ Apron and Taxilane Rehabilitation
Summary:
The Stanly County Airport is requesting a local match to support a FAA/DOA funded
Apron and Taxilane Pavement Rehabilitation project. The low bidder for the project was
J.T. Russell & Sons and will be awarded the contract if County funding is approved.
The project will consist of three separate grants to fund the project. These numbers are
demonstrated in the attached Grant Summary Budget document. The cumulation of
each grant supports and completes the entire construction project.
As demonstrated in the summary, the entire project cost is $1,251,291 and will require a
County match of $122,201. The County match amount would be funded via the Airport
Enterprise Fund using retained earnings.
Please consider approval of the match amount and construction of the project.
Recommended Action:
Request approval of the attached budget amendment as presented.
Financial Impact:
Attachments:
1. Budget ammendment 2026-63
2. Budget ammendment 2026-62
3. APRON AND TAXILANE PAVEMENT REHAB EXHIBIT-Model
4. Funding Summary_VUJ_Apron Rehab
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[PAGE 4]
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[PAGE 5]
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[PAGE 6]
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[PAGE 7]
FUNDING SOURCES
STANLY COUNTY AIRPORT
APRON & TAXILANES PAVEMENT REHABILITATION PROJECT
Total Project Cost: $1,251,291.00
GRANT FUNDING SUMMARY:
Federal Share Total: $179,282.00
State Share Total: $949,808.00
Local Share Total: $122,201.00
Grants Total: $1,251,291.00
Grant 1: Federal 2021 NPE (100% Federal, 0% Local)
Federal Share: $29,282.00
Local Share: $0.00
Grant 1 Total: $29,282.00
Grant 2: Federal 2022 NPE (90% Federal, 10% Local)
Federal Share: $150,000.00
Local Share: $16,667.00
Grant 2 Total: $166,667.00
Grant 3: State Grant (90% State, 10% Local)
State Share: $949,808.00
Local Share: $105,534.00
Grant 3 Total: $1,055,342.00
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[PAGE 8]
Department: Central Administration
MEMORANDUM
To: Board of Commissioners
From: Andy Lucas, County Manager
Date: March 2, 2026
RE: FY 2026-2027 Budget Development Calendar
Summary:
Attached please find the proposed Fiscal Year 2026-2027 budget development process
calendar.
Recommended Action:
Review and consider approval of the proposed calendar.
Financial Impact:
None
Attachments:
1. Stanly County_FY 26_27Budget Calendar
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[PAGE 9]
Stanly County
FY 2026-2027 Budget Manual
Budget Calendar
The County will utilize the following schedule in preparing the budget for Fiscal Year 2026-2027. Dates
are subject to change:
Dates Activity Description
December 2025- January Budget Process County Manager and Finance begin development
2026 Development and revision of forms and process for Fiscal Year
2026-2027
January 2026 Pre-Budget Assessment Finance, HR and County Manager begin
& Projections preparing the system for budget data entry
February 6, 2026 Board Strategic Board develops goals and sets priorities for Fiscal
Planning Conference Year 2026-2027
March 12, 2026 Budget Kick-Off Departments begin developing operating and
(Departments) capital improvement budget requests and key
information into the budget system
March/April 2026 Joint Meetings The School Board and Board of Trustees share
TBD w/School Board and prior year results, key operational priorities,
Community College planned initiatives as well as capital renovation
Board of Trustees and replacement needs.
April 15, 2026 Dept. Requests Due Department operating and capital improvement
budget requests are due to the County Manager’s
Office
May 11, 2026 Manager’s Place and Time: Stanly Commons, Board Meeting
Recommended Budget Room at 6:00 PM
Presentation
June 1, 2026 Public Hearing Public hearing for Fiscal Year 2026-2027 budget
June 8, 2026* Budget Workshop(s) Workshops to discuss Fiscal Year 2026-2027
June 15, 2026 * budget
* Dates to be finalized
at the Board’s 6/1/26
meeting
June 17, 2026 Budget Adoption Board approves Fiscal Year 2026-2027 Budget
Ordinance
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[PAGE 10]
STANLY COUNTY
BOARD OF COMMISSIONERS
RECESSED MEETING MINUTES
ANNUAL PLANNING RETREAT
FEBRUARY 6, 2026
COMMISSIONERS PRESENT: T. Scott Efird, Chair
Bill Lawhon, Vice Chair
Mike Barbee
Patty Crump
Trent Hatley
Brandon King
Billy Mills
COMMISSIONERS ABSENT: None
STAFF PRESENT: Andy Lucas, County Manager
Jenny Furr, County Attorney
Tyler Brummitt, Clerk
Toby Hinson, Finance Director
Emily Frye, HR Director
Sheriff Jeff Crisco
Facilitator: Geraldine Gardner, Centralina Regional Council
Call to Order & Welcome
The Stanly County Board of Commissioners (the “Board”) reconvened their regular meeting
from Monday, February 2nd on Friday, February 6, 2026 at 9:00 a.m. in the Stanly County
Airport Conference Room. Chair Efird called the meeting to order, welcomed everyone and
gave the invocation.
Opening Remarks
County Manager Lucas expressed his appreciation to the Board for dedicating their time to attend
the retreat. He noted that the insights gained from the session will be key in guiding staff during
the upcoming budget process.
Page 1 of 7
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[PAGE 11]
Following a brief review of the retreat agenda by County Manager Lucas, Executive Director
Geraldine Gardner of the Centralina Regional Council was introduced as the facilitator for
the day.
Mrs. Gardner reviewed the meeting objectives, ground rules and the survey responses
received from the Board regarding what they felt was the County’s biggest successes in the
past fiscal year. She then invited County Manager Lucas to present the first item on the
agenda.
Vehicle Tax Refund Approval
With this item being tabled at the February 2, 2026 meeting, it was requested that the Board
now consider and approve the vehicle tax refunds for January 2026.
Vice Chair King moved to approve the refunds as presented, seconded by Commissioner Crump
and passed by unanimous vote.
Utility Projects Update: West Stanly Wastewater Treatment Plant (WWTP) Procurement &
Other Projects
Presenters: Andy Lucas, County Manager & Clinton Hinson, Utilities Director
1. West Stanly Wastewater Treatment Plant Project Update
Staff provided an update on the WWTP project, which is being bid as two (2) separate
contracts: Contract 1 for site upgrades and Contract 2 for McCoy’s Creek updates and the
transmission line.
The bid opening for both contracts was held on Thursday, February 5. Contract 1, with an
estimated cost of $23 million, received only two bids. Since three bids are required for the
initial opening, this contract will be re-bid on February 19. At that time, the contract can be
awarded regardless of the number of bids received.
Contract 2, with an estimated cost of $10 million, received seven bids. BRS, Inc. of Richfield
was the lowest bidder at $9.1 million. County Manager Lucas noted that this contract cannot
be awarded until the bidding for Contract 1 is complete in order to determine the total project
cost and finalize the funding amounts from ARPA and the USDA.
2. Preliminary Design & Information for Western Stanly County Water & Wastewater
Improvements
Presenter: Stephen Chambers, Chambers Engineering
Mr. Chambers presented the preliminary engineering map for the construction of a new
waterline designed to provide additional water to western Stanly County. This project would
also serve as a backup feed to the Highway 24-27 waterline via the Millingport water tank,
which is currently underutilized.
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[PAGE 12]
Additionally, Mr. Chambers presented the preliminary design for wastewater improvements
in western Stanly County. Once completed, these improvements will add capacity to the area
and alleviate some of the current stress from McCoy’s Creek Pump Station system.
These items were presented as information and for discussion purposes only. No action was
taken at this time.
School Board Engagement Strategy Session
Presenters: Geraldine Gardner, Facilitator & Andy Lucas, County Manager
For Board consideration, Ms. Gardner presented a potential guide for upcoming discussions
and engagements with the Board of Education and the School Superintendent. These pre-
meeting engagements with the Board of Education and the School Superintendent will include
an elected officials survey, Board Chair interviews, and interviews with the County Manager
and School Superintendent to identify key concerns and points for discussion.
During the presentation, the Board provided feedback regarding past discussions that have
not been effective, and expressed hopes that a new approach will lead to more productive
conversations moving forward.
County Manager Lucas added that he feels it is time for the County to take a leadership role
in working together to come up with collaborative solutions. Ms. Gardner expressed her
willingness to facilitate these meetings if both the county and school board agree to
participate.
Following discussion, there was a consensus to share the attached proposal with the Board of
Education to determine their willingness to participate in these joint meetings.
If the Board of Education agrees to proceed, staff will present the proposal to the Board of
Commissioners at their meeting on March 16th for approval at a cost of $5,000. Once both
boards have reached an agreement, the process will move forward.
Jail Expansion Project Discussion
Presenter: Andy Lucas, County Manager
As information, representatives from Bordeaux Construction presented the proposed bid
phase schedule and the budgets for Phase 1 and Phase 2 at the Board’s work session on
February 2, 2026. This item was also included on the planning retreat agenda to allow for
further discussion.
For Phase 1, the construction cost is $24.3 million. This phase includes a 78-bed expansion,
two exterior recreation yards, updates to the existing booking area, upgrades to the existing
building and receiving areas, a new area of refuge and an updated laundry room. All work for
this phase will be located within the existing secured parking lot area.
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[PAGE 13]
County Manager Lucas stated that the County would need to borrow $24 million to fund the
construction costs for this project, resulting in an annual debt service of approximately $1.990
million for 20 years. Additionally, there is currently no identified revenue source to cover the
annual operational expenses of $1.945 million without reducing other county services.
To cover the debt service associated with this project, a tax rate increase of just over $0.04
would be required.
Phase 2 construction cost is $32.8 million. This phase includes tearing down the old jail, a 16-
bed expansion, additional segregation housing within Level 2, a new public entrance, a new
visitation area, a jail administration area, a new medical office, and integration into the
existing courthouse tunnel.
Based on borrowing $32.8 million to complete this phase, the annual debt for a 20-year loan
would be approximately $2.650 million, with annual operating expenses of $1.113 million. To
accommodate this debt service would require a $0.04 tax rate increase as well.
For context, County Manager Lucas compared the $3.94 million annual cost of Phase 1 against
the option to continue housing inmates out-of-county, which has an average annual cost of
$297,884 based on the past four (4) years.
Other alternatives presented for consideration include:
-Hiring an additional Assistant District Attorney at the County’s expense to focus on moving
cases through the court system
- Utilizing Opioid Settlement Funds to create a one-year pilot jail diversion program (for both
pre- and post- arrest) then evaluate its effectiveness
Following the discussion, County Manager Lucas recommended pursuing these alternatives
prior to considering Phase 1. This recommendation was made based on uncertainties
regarding upcoming fiscal year budget requests and to avoid adding additional debt service at
this time.
The Board discussed this information at length with staff responding to questions throughout
the presentation.
Board consensus was to support exploring these alternatives before further consideration of
Phase 1.
Law Enforcement Official – Public Record Redaction Policy
Presenter: Jenny Furr, County Attorney
County Attorney Furr stated that a Mint Hill Officer recently requested the removal of their
personal information from the County’s website, GIS, and Tax Office records.
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[PAGE 14]
Although Stanly County has received no other such requests, County Attorney Furr researched
this and found that legislation passed in 2015 allows the county to provide this service as a
courtesy to sworn law enforcement officers upon request. Under this policy, no fee is charged
to the officer, though the request must be filed annually. It was noted that Union and Catawba
counties have adopted similar policies, and the UNC School of Government recommends
approval of it.
Following discussion, Commissioner Hatley moved to approve the policy with an effective date
of March 6, 2026. The motion was seconded by Commissioner King and passed by unanimous
vote.
Exhibit A
Sworn Law Enforcement Officer
Public Records Redaction Request
The Board recessed at noon for lunch, then reconvened the meeting at 12:40 p.m.
General Fund Capital Improvement Plan Review & Prioritization
Presenter: Andy Lucas, County Manager
County Manager Lucas conducted a review of each project within the FY 2027-2031 Capital
Improvement Plan. The presentation included a summary list of these projects, outlining the
staggered start dates for each as a means to manage the county's debt and minimize the tax
burden on citizens.
The Board discussed these projects with staff addressing questions throughout the presentation.
Following the discussion, the Board participated in an exercise to determine the proposed
timeline for each of the CIP projects. Board members were asked to determine, by dot vote, if
the project should proceed in the next fiscal year, in 2-3 years, in 4-5 years, or paused for the
time being.
Below are the results of the exercise to rank the projects in the FY 2027-2031 CIP:
FY 2026-2027 (next year):
* Central Admin/Finance/EDC/Meeting Room Carpet Replacement
* Commons Facility Access Control & Security (Phased approach starting in FY 26-27)
* Courthouse renovations (windows) & possible renovation of basement space for relocation
of the Special Operations (Narcotics Division) of the Sheriff’s Office
* Airport hangar site infrastructure (Only if grant funding is received)
* West Stanly Middle School Expansion (Only if the school system receives funding via the
needs based capital grants for the project with 5% County match required)
* Various school system facility renovations
Page 5 of 7
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[PAGE 15]
FY 2027-2029 (2-3 years):
* Jail Facility Expansion Project - Phase 1 (Option A)
* Commons Facility Access Control & Security (Project Completion)
* Public safety portable/mobile radio replacement
FY 2029 – 2031 (4-5 years):
* Commons floor replacement
* Increase channel paths for the public safety radio network
* New Sheriff’s Office facility
* New Animal Shelter facility (Sheriff Crisco agreed to initiate fundraising efforts for
construction of a new shelter which could move the project timeline up.)
* New industrial park site acquisition
* New industrial park infrastructure
* Human Services office renovations
* Library passenger elevator
Not Recommended:
*Jail Facility Expansion project- Phase II (Option D)
*Senior Services renovations/expansion
*Livestock Arena metal bleachers
*Oakboro Elementary School facility replacement
FY 2026-2027 & Beyond Budget Forecast
County Manager Lucas presented a detailed overview of the County's revenue and
expenditure projections beginning with FY 2025-26 through FY 2028-29.
Following discussion and based on Board consensus, County Manager Lucas stated that staff
will work to develop a recommended budget as close to $0.51 as possible, provided the County
does not incur any additional significant debt. Department heads have also been made aware
that the budget will be very tight with no new positions being recommended.
The Board discussed the need to begin campaigning for another ¼¢ sales tax increase to fund
potential capital improvements for the school system. If approved, this would generate
approximately $2.8 million annually in revenue.
Board consensus was to begin a conversation with representatives regarding this increase and
to seek the necessary permission to place it on the November 2026 ballot.
Brainstorming Exercise Results
The retreat included a brainstorming exercise in which the Board members and the County
Manager suggested additional budget priorities for discussion.
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[PAGE 16]
Commissioner Suggested Ideas:
* Support for a ¼¢ sales tax increase
* Teacher supplemental pay increase (if funds available)
County Manager Suggested Ideas:
Based on Board feedback, the results were as follows:
Favorable:
* Employee cost of living increase
* Mid-year merit for employees
Not -Favorable:
* Additional positions added to a specific department or program
* Reduction in county services or programs
* Changes to services/programs (e.g., terminate the contract with YMCA for West Stanly
Senior Center programs and hire county staff to operate)
*Programs or services to enhance outcomes (e.g., public safety, education, human
services, economic development, etc.)
* Enhancements to services or programs
* School system operational & capital outlay funding
* Other infrastructure enhancements
* Specific capital items (e.g., General building renovations, airport hangar site,
water/sewer infrastructure extension, etc.)
Parking Lot Items
Commissioner Mills requested additional information regarding interbasin transfers (IBT). He
expressed concerns that if the City of Albemarle continues to sell water to counties beyond Union
and Cabarrus, the water source may diminish over time and impact Stanly County’s water needs
in the future.
As information, Ms. Gardner noted that the General Assembly has implemented a moratorium
on IBT’s for now through HB 850, which impact the Catawba River. She also mentioned that the
Centralina Council of Governments is currently conducting a study regarding this as well.
Wrap-Up & Adjourn
With no additional items presented for discussion, Vice Chair Lawhon moved to adjourn,
seconded by Commissioner King and passed by unanimous vote at 2:13 p.m.
______________________________ ______________________________
T. Scott Efird, Chair Tyler Brummitt, Clerk
Page 7 of 7
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[PAGE 17]
STANLY COUNTY
BOARD OF COMMISSIONERS
WORK SESSION MINUTES
FEBRUARY 16, 2026
In attendance: Chairman Scott Efird (by phone), Vice Chair Bill Lawhon, Commissioner Mike
Barbee, Commissioner Patty Crump, Commissioner Brandon King, Commissioner Billy Mills,
County Manager Andy Lucas, County Attorney Jenny Furr and Clerk to the Board Tyler Brummitt.
Absent: Commissioner Trent Hatley
Following closed session, Vice Chair Lawhon called the work session to order at 5:54 p.m.
Proposal for School Board Engagement Strategy Sessions
As an update, County Manager Lucas stated that he shared the proposal with Superintendent
Jarrod Dennis on Friday, February 6th, following the Board’s retreat.
The Superintendent has since provided the proposal to the School Board Chair. No feedback
has been received at this time.
________________________________ ______________________________
T. Scott Efird, Chairman Tyler Brummitt, Clerk
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[PAGE 18]
T. Scott Efird Trent Hatley
Chairman Commissioner
BIll Lawhon Brandon King
Vice Chairman Commissioner
Mike Barbee Billy Mills
Commissioner Commissioner
Patty Crump
Commissioner
Stanly County
Board of Commissioners
Regular Meeting Minutes
Monday, February 16, 2026 – 6:00 PM
1. Call to Order & Welcome
The Stanly County Board of Commissioners (the “Board”) met in regular session on
Monday, February 16, 2026 in the Gene McIntyre Meeting Room, Stanly Commons.
Vice Chair Lawhon called the meeting to order at 06:00 PM with Commissioner King
giving the invocation and leading the Pledge of Allegiance.
Present:
Chairman T. Scott Efird (Participated by Phone)
Vice Chairman Bill Lawhon
Commissioner Mike Barbee
Commissioner Patty Crump
Commissioner Trent Hatley
Commissioner Brandon King
C ommissioner Billy Mills
2. Approval / Adjustments to the Agenda
With no amendments to the agenda, Commissioner King moved to approve it as
presented. Commissioner Mills seconded the motion which passed by unanimous
vote.
3. Public Comment
None.
4. Scheduled Agenda Items
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[PAGE 19]
A. Proclamation Declaring February 9 -13, 2026 as National Future
Business Leaders of America (FBLA) Collegiate Week
Presenter: Dony Santos-Lambur, Chapter President
Dony Santos-Lambur, Chapter President and other representatives of the Stanly
Community College Chapter of the FBLA were in attendance to present the
proclamation. It was requested that the proclamation be adopted to officially recognize
February 9–13, 2026 as National Future Business Leaders of America (FBLA)
Collegiate Week.
(Commissioner Hatley arrived at 6:01 p.m. during the presentation.)
Following the presentation and Board comments, Commissioner Mills moved to adopt
the proclamation as presented, seconded by Commissioner Barbee and carried by a 7
- 0 vote.
See Exhibit A
National FBLA Collegiate Week — February 9-13, 2026
(Future Business Leaders of America Collegiate)
B. Senior Services Advisory Board Appointments
Presenter: Pamela Sullivan, Senior Services Director
The terms for board members Debbie Bennett, Audrey Rigsbee, and James Moss
expired on February 6, 2026. All three members have expressed their willingness to
continue serving if reappointed.
Director Sullivan noted that each member has maintained consistent attendance and active
participation at the meetings. Therefore, it was recommended that each be reappointed for a
second term, effective March 1, 2026, through February 28, 2029.
Following brief discussion, Commissioner Crump moved to reappoint all three (3) members as
requested. The motion was seconded by Commissioner Barbee and passed by unanimous vote.
C. Resolution Closing Unopened Public Roadways
Presenter: Kyle Griffin, E911 Communications Director
North Carolina General Statute § 153A-241 authorizes the County to permanently close portions of recorded
public roadways. As the construction of Phase 2 of the NC Emergency Training Center facility moves forward,
staff initiated the planning and review process to name the access roads/driveways with ingress/egress to
the facility.
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[PAGE 20]
During an internal review process, Planning & Zoning identified three (3) existing recorded, but unopened
and unused, public roadways that have never been constructed or utilized for public travel. These roadways
are commonly referred to as “paper streets.” Because these roadways were recorded on subdivision plats,
formal action by the County is required to close the portions that intersect County-owned property at the
Phase 2 site located off Airport Road.
In accordance with N.C.G.S. § 153A-241, staff requested approval of three (3) separate Resolutions of Intent
to close the portions of Kirk Road, Diana Road, and Todd Road identified on the enclosed map.
If adopted, staff will be directed to schedule three public hearings for the March 16 Commissioners’ Meeting
and to provide all required notice in accordance with statute, including notification by certified mail to
adjoining property owners, posting of notice in the affected area, and publication in a newspaper of general
circulation.
Following the presentation, Director Griffin responded to a brief period of questions related to specific
details of the request.
By motion, Commissioner Mills moved to approve all three (3) resolutions as presented, seconded by
Commissioner Hatley and passed by unanimous vote.
See Exhibit B
Resolution of Intent to Close an Unopened Public Road
5. Consent Agenda
Commissioner King moved to approve the consent agenda as presented, seconded by
Commissioner Mills and carried by a 7 - 0 vote.
A. Minutes
B. DSS Budget Amendment - Repair of Vehicle
C. DSS Budget Amendment - Temporary Staffing
D. Budget Amendment - Re-appropriation of Funds
E. Utilities — Budget Amendment 2026-59
F. Request to sell surplus on Gov Deal
6. Board Comments, Announcements & Committee Reports
Commissioner Mills noted that it was good to see the FBLA students in attendance and
emphasized that they can achieve whatever goals they set for themselves. He
encouraged the students to rely on Dr. Dan Hazlett for continued support and
experience. Commissioner Crump also offered her best wishes to the students for their
upcoming competitions.
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[PAGE 21]
Chair Efird thanked Vice Chair Lawhon for leading the meeting in his absence.
Chair Lawhon also expressed his appreciation for the FBLA students and their
leadership. Additionally, he encouraged all eligible voters to participate in the local
primary, which began on February 12th and ends February 28th.
7. Adjourn
Commissioner Crump to adjourn the meeting, seconded by Commissioner King and
p assed by unanimous vote at 6:22 p.m.
______________________________ ______________________________
T. Scott Efird, Chair Tyler Brummitt, Clerk
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[PAGE 22]
Department: Finance
MEMORANDUM
To: Board of Commissioners
From: Toby Hinson, Finance Director
Date: March 2, 2026
RE: February 2026 DMV Refunds
Summary:
Please see the February 2026 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
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[PAGE 23]
Department: Finance
MEMORANDUM
To: Board of Commissioners
From:
Date: March 2, 2026
RE: January 2026 Monthly Finance Report
Summary:
Attached is the January 2026 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 January 2026
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[PAGE 24]
STANLY COUNTY
NORTH CAROLINA
MONTHLY
FINANCIAL REPORT
For Seven Months Ended
January 31, 2026
Prepared and Issued by:
Stanly County Finance Department
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[PAGE 25]
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
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[PAGE 26]
General Fund Revenues and Expenses
Actual vs Budget Fiscal Year 2025
110,000,000
CY Revenues Budget , CY Expenses Budget ,
$101,434,033 $101,434,033
100,000,000
90,000,000
80,000,000
YTD Revenues Actual , Prior Year Actual ,
70,000,000 $67,170,887 $63,450,083 YTD Expenses Actual ,
$58,951,090
Prior Year Actual ,
60,000,000 $55,832,120
50,000,000
40,000,000
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
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[PAGE 27]
Stanly County
General Fund Revenues by Source
For the Seven Months Ended January 31, 2026
with Comparative January 31, 2025
REVENUES:
01/31/26 01/31/25 Variance Percent
Ad Valorem Taxes $ 44,704,463.12 $ 40,743,106.52 $ 3 ,961,356.60 109.72%
Sales Taxes 6,581,223.66 6,102,224.79 4 78,998.87 107.85%
Other Taxes 635,859.07 626,232.28 9 ,626.79 101.54%
Restricted Intergovernmental 4,624,755.10 4,714,595.52 (89,840.42) 98.09%
Licenses and Permits 1,555,055.58 1,077,414.42 4 77,641.16 144.33%
Sales and Services 6,107,575.80 7,031,503.04 (923,927.24) 86.86%
Investment Earnings 1,779,177.21 2,086,557.72 (307,380.51) 85.27%
Miscellaneous 1,182,777.13 1,068,448.64 1 14,328.49 110.70%
Totals $ 67,170,886.67 $ 63,450,082.93 $ 3 ,720,803.74 105.86%
$50,000,000
$45,000,000
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
01/31/26 01/31/25
Page 2
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[PAGE 28]
Stanly County
General Fund Budget by Source Compared to Actual Revenues
For the Seven Months Ended January 31, 2026
REVENUES: Amended Actual Percent
Budget Actual Over/(Under) Collected
Ad Valorem Taxes $ 48,735,063.00 $ 44,704,463.12 $ (4,030,599.88) 91.73%
Sales Taxes 20,125,000.00 6,581,223.66 (13,543,776.34) 32.70%
Other Taxes 1,211,000.00 635,859.07 (575,140.93) 52.51%
Restricted Intergovernmental 10,868,808.00 4,624,755.10 (6,244,052.90) 42.55%
Licenses and Permits 1,696,500.00 1,555,055.58 (141,444.42) 91.66%
Sales and Services 11,290,732.00 6,107,575.80 (5,183,156.20) 54.09%
Investment Earnings 2,690,879.00 1,779,177.21 (911,701.79) 66.12%
Miscellaneous 2,313,221.00 1,182,777.13 (1,130,443.87) 51.13%
Fund Balance Appropriated 2,502,830.00 - (2,502,830.00) 0.00%
Totals $ 101,434,033.00 $ 67,170,886.67 $ (34,263,146.33) 66.22%
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$-
$(10,000,000)
$(20,000,000) Budget Actual Over/(Under)
Page 3
Page 28 of 56

[PAGE 29]
Stanly County
General Fund Expenses
For the Seven Months Ended January 31, 2026
with Comparative January 31, 2025
EXPENSES:
12/31/25 12/31/24 Variance Percent
General Government $ 5,288,661.93 $ 4,964,281.24 $ 3 24,380.69 106.53%
Public Safety 18,051,064.91 17,284,990.10 7 66,074.81 104.43%
Transportation 849,086.21 831,933.24 1 7,152.97 102.06%
Environmental Protection 922,236.10 863,436.61 5 8,799.49 106.81%
Economic and Physical Development 2,624,323.71 2,932,449.32 (308,125.61) 89.49%
Human Services 11,435,563.64 10,970,879.12 4 64,684.52 104.24%
Education 15,728,863.43 14,669,582.57 1 ,059,280.86 107.22%
Culture and Recreation 1,434,072.51 1,347,904.02 8 6,168.49 106.39%
Debt Service 2,112,507.21 1,594,516.98 5 17,990.23 132.49%
Special Appropriations 252,741.74 70,769.00 1 81,972.74 357.14%
Transfers and Contingency 251,968.50 301,378.00 (49,409.50) 83.61%
Totals $ 58,951,089.89 $ 55,832,120.20 $ 3 ,118,969.69 105.59%
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$-
12/31/25 12/31/24
Page 4
Page 29 of 56

[PAGE 30]
Stanly County
General Fund Budget by Function Compared to Actual Expenses
For the Seven Months Ended January 31, 2026
EXPENSES: Amended Percent
Budget Actual Over/(Under) Expended
General Government $ 9,335,225.00 $ 5,288,661.93 $ (3,737,898.45) 59.96%
Public Safety 29,819,829.00 18,051,064.91 (10,749,366.58) 63.95%
Transportation 1,803,637.00 849,086.21 (729,429.18) 59.56%
Environmental Protection 1,830,861.00 922,236.10 (535,721.11) 70.74%
Economic and Physical Development 4,716,339.00 2,624,323.71 (2,089,780.74) 55.69%
Human Services 20,783,861.00 11,435,563.64 (8,852,013.41) 57.41%
Education 25,539,160.00 15,728,863.43 (9,810,296.57) 61.59%
Culture & Recreation 3,027,212.00 1,434,072.51 (1,177,022.14) 61.12%
Debt Service 2,953,972.00 2,112,507.21 (841,464.79) 71.51%
Special Appropriations 795,000.00 252,741.74 (542,258.26) 31.79%
Transfers & Contingency 828,937.00 251,968.50 (576,968.50) 30.40%
Totals $ 101,434,033.00 $ 58,951,089.89 $ (39,642,219.73) 60.92%
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
$(5,000,000)
$(10,000,000)
$(15,000,000)
Budget Actual Over/(Under)
Page 5
Page 30 of 56

[PAGE 31]
Stanly County
Comparative Monthly Financial Report
For the Seven Months Ended January 31, 2026
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 $ 44,704,463.12 $ 4,030,599.88 91.73% $ 40,743,106.52
Depart 3200- Other Taxes 21,466,000.00 7,220,350.53 14,245,649.47 33.64% 6,728,457.07
Depart 3320- State Shared Revenue 791,937.00 338,716.83 453,220.17 42.77% 540,122.36
Depart 3323- Court 90,000.00 46,136.77 43,863.23 51.26% 48,729.02
Depart 3330- Intergovt Chg for Services 300,000.00 318,243.47 (18,243.47) 106.08% 258,507.02
Depart 3340- Building Permits 1,281,400.00 1,263,991.15 17,408.85 98.64% 829,541.38
Depart 3347- Register of Deeds 330,500.00 194,102.58 136,397.42 58.73% 185,986.61
Depart 3348- Information Technology - - - N/A -
Depart 3414- Tax And Revaluation 550.00 254.00 296.00 46.18% 258.00
Depart 3417- Election Fees 26,050.00 4,652.26 21,397.74 17.86% 2,519.70
Depart 3429- Animal Protective Services 23,250.00 4,105.00 19,145.00 17.66% 7,235.50
Depart 3431- Sheriff 2,004,927.00 587,981.25 1,416,945.75 29.33% 963,810.24
Depart 3432- Jail 272,758.00 116,117.63 156,640.37 42.57% 201,520.25
Depart 3433- Emergency Services 117,374.00 72,484.55 44,889.45 61.76% 260,573.11
Depart 3434- FIRE 22,000.00 17,820.04 4,179.96 N/A 19,900.00
Depart 3437- EMS-Ambulance 4,287,640.00 2,729,725.44 1,557,914.56 63.66% 3,028,216.58
Depart 3438- EMS/Non-Emergency 310,000.00 267,928.06 42,071.94 86.43% 211,588.71
Depart 3439- Facilities Mgmt 500.00 622.65 (122.65) N/A 5 6.40
Depart 3440- 911 Emerg. Communications 219,359.00 104,278.56 115,080.44 N/A 9,800.00
Depart 3450- Transportation 1,277,168.00 541,256.18 735,911.82 42.38% 231,821.22
Depart 3471- Solid Waste 1,409,399.00 1,207,465.13 201,933.87 85.67% 1,152,553.90
Depart 3490- Central Permitting 35,350.00 32,130.88 3,219.12 90.89% 21,291.60
Depart 3491- Planning and Zoning 62,500.00 58,493.00 4,007.00 93.59% 35,489.12
Depart 3492- Rocky River RPO 153,000.00 39,095.09 113,904.91 25.55% 37,478.05
Depart 3494- EDC 5,000.00 12,980.00 (7,980.00) 259.60% 4,659.00
Depart 3495- Cooperative Extension 16,800.00 8,718.66 8,081.34 51.90% 5,937.00
Depart 3500- Health Department 3,783,984.00 1,665,179.54 2,118,804.46 44.01% 1,563,070.01
Depart 3523- Juvenile Justice 132,672.00 77,397.00 55,275.00 58.34% 77,397.00
Depart 3530- Social Services 6,245,175.00 2,574,511.98 3,670,663.02 41.22% 2,657,968.80
Depart 3538- Senior Services 175,092.00 70,562.30 104,529.70 40.30% 197,465.01
Depart 3586- Aging Services 781,339.00 286,053.41 495,285.59 36.61% 302,676.93
Depart 3587- Veteran Service - - - N/A -
Depart 3611- Stanly County Library 130,700.00 94,644.57 36,055.43 72.41% 97,750.19
Depart 3616- Agri Civic Ctr/Livestock Arena 423,000.00 82,711.06 340,288.94 19.55% 41,532.28
Depart 3831- Investments 2,690,879.00 1,779,177.21 911,701.79 66.12% 2,086,557.72
Depart 3834- Rent Income 144,267.00 76,408.02 67,858.98 52.96% 153,958.62
Depart 3835- Sale of Surplus Property 35,000.00 8,635.68 26,364.32 24.67% 46,567.24
Depart 3838- Loan Proceeds 845,200.00 431,200.00 414,000.00 51.02% 600,000.00
Depart 3839- Miscellaneous 191,508.00 132,293.07 59,214.93 69.08% 95,980.77
Depart 3980- Transfer From Other Funds 407,000.00 - 407,000.00 N/A -
Depart 3991- Fund Balance 2,209,692.00 - 2,209,692.00 N/A -
TOTAL REVENUES 101,434,033.00 67,170,886.67 34,263,146.33 66.22% 63,450,082.93
GENERAL FUND 110
EXPENSES:
Depart 4110- Governing Body 225,811.00 141,055.72 83,602.28 62.98% 142,185.38
Depart 4120- Administration 749,202.00 469,234.53 279,967.47 62.63% 441,689.63
Depart 4130- Finance 904,995.00 551,631.39 353,363.61 60.95% 530,683.15
Depart 4141- Tax Assessor 1,128,250.00 635,724.05 492,525.95 56.35% 690,952.81
Depart 4143- Tax Revaluation 580,773.00 332,603.40 248,169.60 57.27% 336,496.82
Depart 4155- Attorney 393,022.00 252,035.05 140,986.95 64.13% 157,303.67
Depart 4160- Clerk 39,630.00 9,332.61 30,297.39 23.55% 15,128.25
Depart 4163- Judge's Office 8,400.00 1,368.46 7,031.54 16.29% 999.24
Depart 4164- District Attorney - - - N/A -
Depart 4170- Elections 1,062,257.00 528,893.21 375,037.49 64.69% 500,439.56
Depart 4180- Register of Deeds 533,186.00 308,475.73 224,403.24 57.91% 327,197.87
Depart 4210- Info Technology 1,711,331.00 1,160,703.08 534,309.61 68.78% 1,061,721.98
Depart 4260- Facilities Management 1,998,368.00 897,604.70 968,203.32 51.55% 759,482.88
Total General Government 9,335,225.00 5,288,661.93 3,737,898.45 59.96% 4,964,281.24
* Y-T-D Transactions column does not include encumbrances.
Page 6
Page 31 of 56

[PAGE 32]
Stanly County
Comparative Monthly Financial Report
For the Seven Months Ended January 31, 2026
UNCOLLECTED
REVENUE OR % LAST
AMENDED *Y-T-D APPROPRIATIONS COLLECTED YEAR'S Y-T-D
BUDGET TRANSACTIONS REMAINING OR EXPENDED TRANSACTIONS
Depart 4310- Sheriff 14,778,588.00 9,365,057.00 5,151,567.43 65.14% 8,518,070.71
Depart 4321- Juvenile Justice 265,334.00 146,156.83 119,177.17 55.08% 192,205.89
Depart 4330- Emergency Services 10,243,932.00 6,404,567.76 3,661,216.93 64.26% 6,215,769.40
Depart 4350- Inspections 928,087.00 508,487.89 419,599.11 54.79% 434,809.33
Depart 4360- Medical Examiner 40,000.00 66,950.00 (26,950.00) 167.38% 22,675.00
Depart 4395- 911 Emergency 3,563,888.00 1,559,845.43 1,424,755.94 60.02% 1,901,459.77
Total Public Safety 29,819,829.00 18,051,064.91 10,749,366.58 63.95% 17,284,990.10
Depart 4540- Total Transportation 1,803,637.00 849,086.21 729,429.18 59.56% 831,933.24
Depart 4710- Solid Waste 1,479,336.00 742,388.24 378,293.97 74.43% 713,055.06
Depart 4750- Fire Forester 135,498.00 58,515.48 76,982.52 43.19% 50,386.07
Depart 4960- Soil & Water Conservation 216,027.00 121,332.38 80,444.62 62.76% 99,995.48
Total Environmental Protection 1,830,861.00 922,236.10 535,721.11 70.74% 863,436.61
Depart 4902- Economic Development 3,127,712.00 1,800,076.31 1,327,635.69 57.55% 2,048,067.24
Depart 4905- Occupancy Tax 366,800.00 200,420.94 166,379.06 54.64% 234,956.11
Depart 4910- Planning and Zoning 359,059.00 192,473.48 166,585.52 53.60% 205,674.89
Depart 4911- Central Permitting 384,870.00 227,100.27 155,535.18 59.59% 212,021.53
Depart 4912- Rocky River RPO 153,000.00 70,829.25 82,170.75 46.29% 69,457.17
Depart 4950- Cooperative Extension 324,898.00 133,423.46 191,474.54 41.07% 162,272.38
Total Economic Development 4,716,339.00 2,624,323.71 2,089,780.74 55.69% 2,932,449.32
Depart 5100- Health Department 6,397,593.00 3,532,006.28 2,762,868.11 56.81% 3,465,837.47
Depart 5210- Piedmont Mental Health 198,762.00 112,939.33 85,822.67 56.82% 113,695.36
Depart 5300- Dept of Social Services 11,891,887.00 6,610,217.40 5,117,223.92 56.97% 6,153,648.67
Depart 5380- Aging Services 1,505,554.00 745,888.77 539,379.22 64.17% 744,878.71
Depart 5381- Senior Center 670,689.00 363,344.63 299,885.72 55.29% 438,969.53
Depart 5820- Veterans 119,376.00 71,167.23 46,833.77 60.77% 53,849.38
Total Human Services 20,783,861.00 11,435,563.64 8,852,013.41 57.41% 10,970,879.12
Depart 5910- Stanly BOE 22,535,269.00 13,969,426.45 8,565,842.55 61.99% 12,943,769.39
Depart 5920- Stanly Community College 3,003,891.00 1,759,436.98 1,244,454.02 58.57% 1,725,813.18
Total Education 25,539,160.00 15,728,863.43 9,810,296.57 61.59% 14,669,582.57
Depart 6110- Stanly Library 1,846,789.00 891,258.16 818,925.61 55.66% 906,824.96
Depart 6160- Agri Civic Ctr/Livestock Arena 1,180,423.00 542,814.35 358,096.53 69.66% 441,079.06
Total Culture and Recreation 3,027,212.00 1,434,072.51 1,177,022.14 61.12% 1,347,904.02
Depart 9000- Total Special Appropriations 795,000.00 252,741.74 542,258.26 31.79% 70,769.00
Depart 9100- Total Debt Service 2,953,972.00 2,112,507.21 841,464.79 71.51% 1,594,516.98
Depart 9800- Transfers 503,937.00 251,968.50 251,968.50 50.00% 301,378.00
Depart 9910- Contingency 325,000.00 - 325,000.00 0.00% -
Total Transfers and Contingency 828,937.00 251,968.50 576,968.50 30.40% 301,378.00
TOTAL EXPENSES 101,434,033.00 58,951,089.89 39,642,219.73 60.92% 55,832,120.20
OVER (UNDER) REVENUES $ - $ 8,219,796.78 $ ( 5,379,073.40) N/A $ 7,617,962.73
Page 7
Page 32 of 56

[PAGE 33]
Stanly County
Comparative Monthly Financial Report
For the Seven Months Ended January 31, 2026
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 2,756,117.00 503,030.97 $ 2,253,086.03 18.25% 132,775.44
Depart 3831- Investment Earnings - - N/A -
Depart 3991- Fund Balance - - - N/A -
TOTAL REVENUES 2,756,117.00 503,030.97 2,253,086.03 18.25% 132,775.44
EXPENSES:
Depart 4395- 911 Emerg. Communications 2,414,425.00 1,078,324.30 $ 1,336,100.70 44.66% 155,934.93
Depart 4396- E-911 Operations 341,692.00 200,992.05 85,180.56 75.07% 288,962.30
TOTAL EXPENSES 2,756,117.00 1,279,316.35 1,421,281.26 48.43% 444,897.23
OVER (UNDER) REVENUES $ - $ (776,285.38) $ 831,804.77 N/A $ (312,121.79)
FIRE DISTRICTS 295
REVENUES:
Depart 3100- Ad Valorem Taxes $ 7,287,590.00 $ 6,623,261.44 $ 664,328.56 90.88% $ 4,978,432.92
TOTAL REVENUES 7,287,590.00 6,623,261.44 664,328.56 90.88% 4,978,432.92
EXPENSES:
Depart 4100- Comm 1.5 % Admin 90,000.00 57,549.41 32,450.59 63.94% 56,944.79
Depart 4340- Fire Service 7,197,590.00 6,011,291.43 1,186,298.57 83.52% 4,416,261.18
TOTAL EXPENSES 7,287,590.00 6,068,840.84 1,218,749.16 83.28% 4,473,205.97
OVER (UNDER) REVENUES $ - $ 554,420.60 $ (554,420.60) N/A $ 505,226.95
GREATER BADIN OPERATING 611
REVENUES:
Depart 3710- Operating Revenues $ 643,000.00 $ 360,866.00 $ 282,134.00 56.12% 385,766.88
Depart 3991- Fund Balance Appropriated - - N/A -
TOTAL REVENUES 643,000.00 360,866.00 282,134.00 56.12% 385,766.88
EXPENSES:
Depart 7110- Administration 205,546.00 74,166.69 131,379.31 36.08% 11,666.69
Depart 7120- Operations 437,454.00 147,203.50 221,806.89 49.30% 112,823.51
Depart 9800- Tranfer to Other Funds - - - N/A -
TOTAL EXPENSES 643,000.00 221,370.19 353,186.20 45.07% 124,490.20
OVER (UNDER) REVENUES $ - $ 139,495.81 $ (71,052.20) N/A $ 261,276.68
PINEY POINT OPERATING 621
REVENUES:
Depart 3710- Operating Revenues $ 249,527.00 $ 125,694.25 $ 123,832.75 50.37% $ 124,497.87
TOTAL REVENUES 249,527.00 125,694.25 123,832.75 50.37% 124,497.87
EXPENSES:
Depart 7110- Administration 60,000.00 35,000.00 25,000.00 58.33% 49,583.31
Depart 7120- Operations 189,527.00 62,886.12 126,640.88 33.18% 92,141.35
Depart 9800- Transfer to Other Funds - - - N/A -
TOTAL EXPENSES 249,527.00 97,886.12 151,640.88 39.23% 141,724.66
OVER (UNDER) REVENUES $ - $ 27,808.13 $ (27,808.13) N/A $ (17,226.79)
Page 8
Page 33 of 56

[PAGE 34]
Stanly County
Comparative Monthly Financial Report
For the Seven Months Ended January 31, 2026
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 $ 692,103.82 $ 847,450.18 44.95% $ 840,220.50
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 1,853,749.00 692,103.82 1,161,645.18 37.34% 840,220.50
EXPENSES:
Depart 7110- Administration 299,388.00 145,833.31 153,554.69 48.71% 105,000.00
Depart 7120- Operations 1,554,361.00 856,826.36 654,623.17 57.88% 370,245.71
Depart 9800- Transfers - - - N/A -
TOTAL EXPENSES 1,853,749.00 1,002,659.67 808,177.86 56.40% 475,245.71
OVER (UNDER) REVENUES $ - $ (310,555.85) $ 353,467.32 N/A $ 364,974.79
STANLY COUNTY UTILITY 641
REVENUES:
Depart 3710- Operating Revenues 6,050,021.00 3,353,427.68 2,696,593.32 55.43% 3,235,372.53
Depart 3839- Miscellaneous Income - - - N/A -
Depart 3980- Transfer from SDF 339,660.00 - 339,660.00 N/A -
Depart 3991- Retained Earnings Approp. - - - N/A
TOTAL REVENUES 6,389,681.00 3,353,427.68 3,036,253.32 52.48% 3,235,372.53
EXPENSES:
Depart 7110- Administration 414,635.00 217,934.83 194,500.86 53.09% 231,011.85
Depart 7120- Operations 5,900,046.00 3,417,974.49 2,441,993.95 58.61% 3,461,751.82
Depart 9800- Transfers 75,000.00 - 75,000.00 0.00% -
TOTAL EXPENSES 6,389,681.00 3,635,909.32 2,711,494.81 57.56% 3,692,763.67
OVER (UNDER) REVENUES $ - $ (282,481.64) $ 324,758.51 N/A $ (457,391.14)
AIRPORT OPERATING FUND 671
REVENUES:
Depart 3453- Airport Operating $ 1,164,588.00 $ 511,006.28 $ 653,581.72 43.88% $ 591,991.95
Depart 3980- Transfer from General Fund 503,937.00 251,968.50 251,968.50 50.00% 301,378.00
Depart 3991- Retained Earnings Approp. - - - N/A -
TOTAL REVENUES 1,668,525.00 762,974.78 905,550.22 45.73% 893,369.95
EXPENSES:
Depart 4530- Airport Operating 1,668,525.00 673,235.42 919,366.07 44.90% 866,270.54
TOTAL EXPENSES 1,668,525.00 673,235.42 919,366.07 44.90% 866,270.54
OVER (UNDER) REVENUES $ - $ 89,739.36 $ (13,815.85) N/A $ 27,099.41
GROUP HEALTH & WORKERS' COMPENSATION 680
REVENUES:
Depart 3428- Group Health Fees $ 7,891,808.00 $ 4,213,014.81 $ 3,678,793.19 53.38% $ 4,271,299.41
Depart 3430- Workers Compensation 455,827.00 460,025.09 (4,198.09) 100.92% 511,874.76
TOTAL REVENUES 8,347,635.00 4,673,039.90 3,674,595.10 55.98% 4,783,174.17
EXPENSES:
Depart 4200- Group Health Costs 7,641,808.00 4,201,678.19 $ 3,440,129.81 54.98% 3,333,626.80
Depart 4220- Workers Compensation 455,827.00 417,744.31 38,082.69 91.65% 479,098.05
Depart 9800- Transfer to General Fund 250,000.00 - 250,000.00 0.00% -
TOTAL EXPENSES 8,347,635.00 4,619,422.50 3,728,212.50 55.34% 3,812,724.85
OVER (UNDER) REVENUES $ - $ 53,617.40 $ (53,617.40) N/A $ 970,449.32
Page 9
Page 34 of 56

[PAGE 35]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
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 11,623,416.74 216,405.26
TOTAL EXPENSES 11,839,822.00 11,623,416.74 216,405.26
OVER (UNDER) REVENUES $ - $ 217,482.36 $ (217,482.36)
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 $ 56,200.00 $ 143,800.00
TOTAL REVENUES 2 00,000.00 5 6,200.00 143,800.00
EXPENSES:
Depart 6110- Library 2 00,000.00 6 1,682.83 138,317.17
TOTAL EXPENSES 2 00,000.00 6 1,682.83 138,317.17
OVER (UNDER) REVENUES $ - $ (5,482.83) $ 5,482.83
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 $ 2,956,337.65 $ (1,087.65)
TOTAL REVENUES 2 ,955,250.00 2,956,337.65 (1,087.65)
EXPENSES:
Depart 4935- 911 Emergency Communications 2 ,955,250.00 2,517,807.53 $ 437,442.47
TOTAL EXPENSES 2 ,955,250.00 2,517,807.53 437,442.47
OVER (UNDER) REVENUES $ - $ 438,530.12 $ (438,530.12)
Page 10
Page 35 of 56

[PAGE 36]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
PROJECT
PROJECT PROJECT AMOUNT
AUTHORIZATION TO DATE REMAINING
Airport Transportation Reserve 224
REVENUES:
Depart 3453- Intergovt Charge for Svs $ 6,600,000.00 $ 7,107,821.83 $ (507,821.83)
TOTAL REVENUES 6 ,600,000.00 7,107,821.83 (507,821.83)
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 $ - $ 7,107,821.83 $ (7,107,821.83)
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 4,415,269.16 11,642,230.84
TOTAL EXPENSES 16,057,500.00 4,415,269.16 11,642,230.84
OVER (UNDER) REVENUES $ - $ 5,112,370.73 $ (5,112,370.73)
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 2,281,692.12 318,307.88
TOTAL EXPENSES 2 ,600,000.00 2,281,692.12 318,307.88
OVER (UNDER) REVENUES $ - $ (1,364,008.75) $ 1,364,008.75
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 ,048,000.00 905,461.59 142,538.41
TOTAL EXPENSES 1 ,048,000.00 905,461.59 142,538.41
OVER (UNDER) REVENUES $ - $ (854,400.20) $ 854,400.20
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 1,344,741.74 (669,446.74)
TOTAL REVENUES 12,874,625.00 7,341,109.89 5,533,515.11
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 $ - $ 134,573.79 $ (134,573.79)
Page 11
Page 36 of 56

[PAGE 37]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
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 50,000.00 595,387.97 154,612.03
TOTAL EXPENSES 7 50,000.00 595,387.97 154,612.03
OVER (UNDER) REVENUES $ - $ (512,611.97) $ 512,611.97
Opioid Settlement Funds 252
REVENUES:
Depart 3330- Opioid Settlement Funds $ 1,320,505.00 $ 662,878.08 $ 657,626.92
TOTAL REVENUES 1 ,320,505.00 662,878.08 657,626.92
EXPENSES:
Depart 4932- Opioid Expense 1 ,320,505.00 525,529.48 $ 794,975.52
TOTAL EXPENSES 1 ,320,505.00 525,529.48 794,975.52
OVER (UNDER) REVENUES $ - $ 137,348.60 $ (137,348.60)
Badin Sewer Collection Study 615
REVENUES:
Depart 3720- Water & Sewer $ 1 87,500.00 $ 141,247.62 $ 46,252.38
TOTAL REVENUES 1 87,500.00 141,247.62 46,252.38
EXPENSES:
Depart 7120- Water Systems 1 87,500.00 187,594.07 $ (94.07)
TOTAL EXPENSES 1 87,500.00 187,594.07 (94.07)
OVER (UNDER) REVENUES $ - $ (46,346.45) $ 46,346.45
Norwood Water System Study 622
REVENUES:
Depart 3720- Water & Sewer $ 7 5,000.00 $ 75,000.00 $ -
TOTAL REVENUES 75,000.00 7 5,000.00 -
EXPENSES:
Depart 7120- Water Systems 75,000.00 7 5,000.00 $ -
TOTAL EXPENSES 75,000.00 7 5,000.00 -
OVER (UNDER) REVENUES $ - $ - $ -
Page 12
Page 37 of 56

[PAGE 38]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
PROJECT
PROJECT PROJECT AMOUNT
AUTHORIZATION TO DATE REMAINING
Norwood Sewer System Study 623
REVENUES:
Depart 3720- Water & Sewer $ 7 5,000.00 $ 75,000.00 $ -
TOTAL REVENUES 75,000.00 7 5,000.00 -
EXPENSES:
Depart 7120- Water Systems 75,000.00 7 5,000.00 $ -
TOTAL EXPENSES 75,000.00 7 5,000.00 -
OVER (UNDER) REVENUES $ - $ - $ -
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 2,591,165.46 $ 836,284.54
TOTAL EXPENSES 3 ,427,450.00 2,591,165.46 836,284.54
OVER (UNDER) REVENUES $ - $ (681,632.81) $ 681,632.81
Locust Sewer Collection Study 634
REVENUES:
Depart 3710- Water & Sewer $ 1 00,000.00 $ 100,000.00 $ -
TOTAL REVENUES 1 00,000.00 100,000.00 -
EXPENSES:
Depart 7120- Water Systems 1 00,000.00 100,000.00 $ -
TOTAL EXPENSES 1 00,000.00 100,000.00 -
OVER (UNDER) REVENUES $ - $ - $ -
System Development Fee 640
REVENUES:
Depart 3710- Water & Sewer $ 2 88,526.00 $ 711,685.00 $ (423,159.00)
Depart 3991- Retained Earings 3 23,855.00 323,855.00
TOTAL REVENUES 6 12,381.00 711,685.00 (99,304.00)
EXPENSES:
Depart 9800- Transfer to Capital Projects 6 12,381.00 $ - $ 612,381.00
TOTAL EXPENSES 6 12,381.00 - 612,381.00
OVER (UNDER) REVENUES $ - $ 711,685.00 $ (711,685.00)
NC DOT Hwy 24/27/73 East Waterline 643
REVENUES:
Depart 3710- Water & Sewer $ 2 62,507.00 $ 264,165.22 $ (1,658.22)
TOTAL REVENUES 2 62,507.00 264,165.22 (1,658.22)
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 $ - $ - $ -
Page 13
Page 38 of 56

[PAGE 39]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
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 $ 150,000.00 $ -
TOTAL REVENUES 1 50,000.00 150,000.00 -
EXPENSES:
Depart 7120- Water Systems 1 50,000.00 150,000.00 $ -
TOTAL EXPENSES 1 50,000.00 150,000.00 -
OVER (UNDER) REVENUES $ - $ - $ -
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 ,215,200.00 694,926.92 $ 520,273.08
TOTAL EXPENSES 1 ,215,200.00 694,926.92 520,273.08
OVER (UNDER) REVENUES $ - $ (584,926.92) $ 584,926.92
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 $ 184,750.10 $ 26,941.90
TOTAL EXPENSES 2 11,692.00 184,750.10 26,941.90
OVER (UNDER) REVENUES $ - $ (28,476.84) $ 28,476.84
Page 14
Page 39 of 56

[PAGE 40]
Stanly County
Comparative Monthly Financial Report
Project Funds
For the Seven Months Ended January 31, 2026
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 $ 46,234.18 $ 3,033,765.82
TOTAL EXPENSES 3 ,080,000.00 4 6,234.18 3,033,765.82
OVER (UNDER) REVENUES $ - $ (5,506.18) $ 5,506.18
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 $ 27,327.15 $ 347,672.85
TOTAL EXPENSES 3 75,000.00 2 7,327.15 347,672.85
OVER (UNDER) REVENUES $ - $ (27,327.15) $ 27,327.15
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 55,631,396.00 (24,000,000.00)
Depart 3980- Investment 2 ,571,300.00 3,535,981.81 (964,681.81)
TOTAL REVENUES 62,202,696.00 76,874,099.65 (14,671,403.65)
EXPENSES:
Depart 4530- Airport Operating 61,902,696.00 62,156,452.54 (253,756.54)
Depart 9800- Transfer to Other Funds 3 00,000.00 299,900.24 99.76
TOTAL EXPENSES 62,202,696.00 62,456,352.78 (253,656.78)
OVER (UNDER) REVENUES $ - $ 14,417,746.87 $ (14,417,746.87)
Page 15
Page 40 of 56

[PAGE 41]
Stanly County
Comparative Cash Position Report
January 31, 2026 Compared with January 31, 2025
Current Prior Increase
1/31/2026 1/31/2025 (Decrease)
110 General Fund 71,280,540.30 68,332,409.68 2,948,130.62
210 SCC Trade Facility (44,933.70) (39,776.29) (5,157.41)
214 NC Dept of IT Grant (Library) (5,482.83) 26,200.00 (31,682.83)
215 Livestock Arena Construction Pro (533,902.57) (541,003.65) 7,101.08
222 Public Safety Complex - - -
223 E-911 CAD System Replacement (44,554.33) (175,702.28) 131,147.95
224 Airport Transportation Reserve 7,107,821.83 6,861,167.75 246,654.08
225 911/EOC/EM Office Facility (2,733,384.59) 320,727.06 (3,054,111.65)
226 Jail Expansion Project Fund (1,364,008.75) (38,782.47) (1,325,226.28)
227 Webb Road Convenience Site Project (854,400.20) - (854,400.20)
239 American Rescue Plan Act of 2021 6,337,534.64 6,742,095.44 (404,560.80)
240 Single Family Rehab 2014 - (16,699.75) 16,699.75
246 CDBG-2020 Revitalization Program (512,611.97) (675.00) (511,936.97)
249 Single Family Rehab - - -
252 Opioid Settlement Funds 1,763,334.17 1,976,134.67 (212,800.50)
260 Emergency Telephone System Fund (768,745.59) (307,783.48) (460,962.11)
295 Fire Districts 554,420.60 505,226.95 49,193.65
611 Greater Badin Operating 866,765.14 773,549.93 93,215.21
615 Badin Sewer Collection Study (46,346.45) (21,383.25) (24,963.20)
621 Piney Point Operating 324,488.29 290,088.88 34,399.41
622 Norwood Water System Study - (931.00) 931.00
623 Norwood Sewer System Study - (4,958.50) 4,958.50
631 West Stanly WWTP 400,797.96 933,135.34 (532,337.38)
633 WS WWTP 2.5 MGD Expansion (681,632.81) (25,034.00) (656,598.81)
634 Locust Sewer Collection Study - (5,572.00) 5,572.00
640 System Development Fee's 2,940,376.19 1,760,975.78 1,179,400.41
641 Utility Operating 807,201.14 452,234.62 354,966.52
642 Airport Rd Corridor Wastewater - - -
643 NCDOT Hwy24/27/73 East Waterline - (10,338.02) 10,338.02
656 Countywide Water Master Plan - (16,562.00) 16,562.00
661 Liberty Hill Water Booster Pump (11,767.00) (11,767.00) -
663 Richfield Sewer Improvement Proj (584,926.92) (161,201.50) (423,725.42)
664 Utility Meter Replacements - (67,628.50) 67,628.50
671 Airport Operating 1,052,301.13 736,708.03 315,593.10
673 Airport Taxilane Rehab Project (28,476.84) (14,625.51) (13,851.33)
674 Airport Acqustion Phase 1 (5,506.18) - (5,506.18)
675 Airport North Hangar Project (27,327.15) - (27,327.15)
680 Group Health Fund 6,912,267.91 6,948,313.19 (36,045.28)
684 Airport Emergency Training Ctr 24,711,025.03 17,450,245.24 7,260,779.79
685 Airport DOI Projects - (3,010.67) 3,010.67
710 Protective Payee - - -
720 Fines & Forfeiture Agency ( 4.00) - (4.00)
730 Deed of Trust Fee 2 ,870.60 (756.40) 3,627.00
740 Sheriff Court Executions 161.16 161.16 -
760 City and Towns Tax Fund 1,417,132.82 1,339,230.44 77,902.38
770 3% Vehicle Property Tax - - -
$ 118,231,027.03 $ 113,761,307.35 4,469,719.68
General Fund Cash Position
$90,000,000
$80,000,000
$71,280,540
$70,352,852 $68,332,410
$70,000,000
$61,731,231
$53,602,270
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$-
2022 2023 2024 2025 2026
Page 16
Page 41 of 56

[PAGE 42]
Stanly County
Investment Report
For the Seven Months Ended January 31, 2026
BANK: Balance per Bank at % Purchase Maturity % Time of Certificate
12/31/25 of investment Date Date Yield of Deposit
Uwharrie Bank Central Depository $ 19,648,864.56 15.50% 3.00%
Uwharrie Bank Workers Compensation 5,000.00 0.00% N/A
Uwharrie Bank Protective Payee 32,568.65 0.03% 3.00%
Uwharrie Bank Money Market 2 ,910,823.18 2.30% 3.00%
Uwharrie Bank 911/EOC/EM Office Facility 7 ,900,201.34 6.23% 0.00%
First Citzens Bank 3 ,431,805.35 2.71% 3.61%
First Bank SCC Trade Facility 2 62,404.92 0.21% N/A
First Bank E-911 CAD System 4 83,063.94 0.38% N/A
NCCMT 63,239,336.78 49.89% 4.23%
Pinnacle Bank CD 5 ,752,416.72 4.54% 1/22/2026 7/23/2026 3.63% 6 months
Uwharrie Bank CD 23,082,806.17 18.21% 9/27/2025 3/29/2026 3.92% 6 months
Totals $ 126,749,291.61
Uwharrie Bank Central
Depository, 15.50%
Uwharrie Bank Protective
Uwharrie Bank Workers
Payee, 0.03%
Compensation, 0.00%
Uwharrie Bank CD,
Uwharrie Bank Money
18.21%
Market, 2.30%
Pinnacle Bank CD, 4.54%
Uwharrie Bank
911/EOC/EM FOirfsfitc Cei tzens Bank, 2.71%
Facility, 6.23%
First Bank SCC Trade
2/28/2011 2/28/2010 Facility, 0.21%
First Bank E-911 CAD
System, 0.38%
NCCMT, 49.89%
Page 17
Page 42 of 56

[PAGE 43]
Stanly County
Fund Balance Calculation
As of January 31, 2026
Available Fund Balance
Cash & Investments $71,284,249
Liabilities (w/out deferred revenue) 42,680
Deferred Revenue (from cash receipts) 4 ,010,778
Encumbrances 2 ,840,723
Due to Other Governments 72,293
Total Available $ 6 4,317,774
General Fund Expenditures
Expenditures $ 101,434,033
Total Expenditures $ 101,434,033
Total Available for Appropriation
Total Available $ 6 4,317,774
Total Expenditures 1 01,434,033
Available for Appropriation 63.41%
Page 18
Page 43 of 56

[PAGE 44]
Department: Sheriff's Office
MEMORANDUM
To: Board of Commissioners
From: Kathy Speights, Administrative Specialist
Date: March 2, 2026
RE: Calendar Expense
Summary:
To amend the Sheriff's Office budget with excess revenue received from calendar
sales.
Recommended Action:
Request approval of the budget amendment as presented.
Financial Impact:
Attachments:
1. 2026-61
Page 44 of 56

[PAGE 45]
Page 45 of 56

[PAGE 46]
Department: County Attorney
MEMORANDUM
To: Board of Commissioners
From: Jenny Furr, County Attorney
Date: March 2, 2026
RE: Memorandum of Understanding with Stanly Community College for
NCETC Burn Buildings
Summary:
This Memorandum of Understanding ("MOU") with Stanly Community College ("SCC")
is for the design and construction of Burn Buildings as part of the North Carolina
Emergency Training Center project. SCC will provide the County with $3,000,000 to
oversee and pay for the design and construction of the Burn Buildings.
Recommended Action:
Review and consider approval of the MOU
Financial Impact:
Attachments:
1. Final NCETC Burn Building MOU 2-17-26
Page 46 of 56

[PAGE 47]
NORTH CAROLINA
STANLY COUNTY
MEMORANDUM OF UNDERSTANDING
between
STANLY COMMUNITY COLLEGE and COUNTY OF STANLY
This Memorandum of Understanding (“MOU”) is made and is effective as of __________, 2026,
by and between STANLY COMMUNITY COLLEGE, an educational institution operating under the
provisions of Chapter 115D of the North Carolina General Statutes, (“SCC”) and COUNTY OF
STANLY, a body politic and corporate in North Carolina (“County”) (collectively, “the Parties”).
SCC is regionally accredited by the Southern Association of Colleges and Schools Commission on
Colleges and operates as an institution of higher education under administrative codes
established by the State Board of Community Colleges of North Carolina. SCC locates its primary
office at 141 College Drive, Albemarle, Stanly County, North Carolina. County is a political
subdivision of the State of North Carolina that locates its primary office at 1000 North 1st
Street, Albemarle, North Carolina.
Purpose
The purpose of this MOU is to memorialize and outline a collaborative agreement between the
Parties for the construction of live-fire training structures (the “Burn Buildings”) on the Phase II
site of the North Carolina Emergency Training Center (NCETC) operated by the North Carolina
Office of State Fire Marshal (“OSFM”).
Background
SCC seeks to enhance its SCC Fire Certification/Training Programs by constructing Burn
Buildings designed to support realistic, scenario-based firefighting instruction, including interior
fire attack, search and rescue, ventilation, forcible entry, and other advanced tactical evolutions
consistent with National Fire Protection Association standards.
County maintains a separate agreement with OSFM regarding the ownership and long-term
lease of the real property on which the NCETC operates.
SCC maintains a separate agreement with OSFM regarding the operation of training activities at
the NCETC.
Agreement
The Parties embrace the shared goal of providing the most effective learning environment for
all SCC students, and the Parties agree that having Burn Buildings available for fire training is in
the best interests of SCC, its students, Stanly County, and Stanly County residents.
Page 47 of 56

[PAGE 48]
In consideration of the mutual promises set forth herein, the Parties agree as follows:
1. Funding Contribution. SCC shall contribute three million dollars ($3,000,000) to County
for deposit into a fund or account established by the County for the design and
construction of the Burn Buildings (the “Project Fund”).
a. The Project Fund shall be used exclusively for costs associated with the Burn
Buildings project, including, as applicable, design, construction, finished site-
related expenses (such as concrete and gravel), materials, labor, inspection, and
related capital expenditures.
b. SCC shall coordinate with County to ensure that the funds are deposited,
managed, and disbursed in accordance with applicable State and local fiscal
control requirements.
c. Not to Exceed Amount. SCC shall bear all costs associated with the Burn
Buildings, including but not limited to design, construction, finished site-related
expenses (such as concrete and gravel), materials, labor, inspection, and related
capital expenditures, not to exceed the Project Fund amount of $3,000,000.
Under no circumstances shall SCC be required to contribute more than
$3,000,000 to the costs of the Burn Buildings.
d. Under separate agreement with SCC, OSFM is responsible for the ongoing
maintenance, general upkeep, and repairs to the Burn Buildings. The County
shall not be responsible for any ongoing maintenance, general upkeep, repair,
operational expenses, or any other costs of maintaining or operating of the Burn
Buildings.
e. Notwithstanding any provision of this MOU to the contrary, neither SCC nor the
County shall be responsible for replacement of the Burn Buildings at the end of
their useful lives.
2. Project Responsibility. County shall be responsible for the planning, design, permitting,
and construction of the Burn Buildings, including but not limited to awarding all
contracts related to design and construction of the Burn Buildings, managing the bidding
and contracting for construction, processing and paying all approved design and
construction invoices pertaining to the Burn Buildings.
a. County shall collaborate with SCC regarding the finalization and approval of the
design and costs of the Burn Buildings.
b. Under separate agreement with SCC, OSFM is responsible for pre-construction
site preparation, including grading and soil compaction. The County shall not be
responsible for any site preparation, including but not limited to grading and soil
compaction.
c. The Burn Buildings shall be constructed in accordance with all applicable building
codes, NFPA standards, and other laws and regulations governing live-fire
training structures.
Page 48 of 56

[PAGE 49]
d. The County’s responsibilities for the planning, design, permitting, and
construction of the Burn Buildings are all contingent upon its receipt of
$3,000,000 from SCC.
e. The County shall collaborate with SCC to limit the costs of planning, design, and
permitting to $2,500,000, to the extent reasonable to achieve the purpose of the
project. Should the costs of planning, design, permitting, and constructing the
Burn Buildings exceed $3,000,000, then the aforesaid County responsibilities
shall also be contingent upon its receipt of additional monies from SCC, OSFM, or
other funding source. The parties agree, however, that County performance/
payment obligations are limited to the amounts specifically allotted to it for use
on the Burn Buildings by SCC, OSFM, or other funding source.
3. Site Coordination. County and SCC acknowledge that OSFM has begun and will continue
conducting training activities at the NCETC.
a. County and SCC shall coordinate with OSFM as to the location of the Burn
Buildings to ensure compatibility with existing NCETC operations and to maintain
safe distances from other training facilities and infrastructure.
b. County and SCC shall coordinate with OSFM throughout the design and
construction process to minimize disruption to NCETC training activities and to
ensure compliance with applicable safety, environmental, and fire protection
standards.
4. Ownership. Throughout the design and construction process and upon completion of
construction, the Burn Buildings shall be and shall remain the property of the County,
such ownership to continue regardless of the operation and control of the NCETC by
OSFM, its successors or assigns. Upon completion of construction of the Burn Buildings,
County agrees to lease the Burn Buildings to SCC, and SCC agrees to so lease from
County for a term of to be determined in a formal lease agreement.
5. Liability and Insurance. Each party shall be responsible for the acts and omissions of its
officers, employees, agents, and students arising out of or in connection with this MOU,
to the extent permitted by North Carolina law. Nothing in this MOU shall be construed
as a waiver of any governmental immunity, sovereign immunity, or other legal defense
available to either party under North Carolina law.
a. Property Insurance. Subject to the financial responsibility of the County to
support SCC facilities, SCC shall maintain property insurance coverage for
the Burn Buildings, but not the underlying real property.
b. Indemnification. SCC agrees to accept responsibility for its tortuous acts to the
extent allowed under the North Carolina Tort Claims Act, N.C. General Statutes
143-300.1 et seq. SCC accepts responsibility for any and all claims, losses,
liabilities, demands, damages or any other financial demands that may be
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[PAGE 50]
alleged or realized due to its own negligence/willful misconduct and or
negligence/willful misconduct of its agents, employees or students while in the
performance of their duties or assignment pursuant to this MOU. SCC agrees to
defend, indemnify, and hold harmless the County from all loss, liability, claims or
expense (including reasonable attorney's fees) arising from the performance of
SCC’s, its agents’, its students’, and/or its employees’ duties or assignments
pursuant to this MOU, including but not limited to bodily injury, death, to any
person or persons or property damage caused in whole or in part by the
negligence or misconduct of SCC, its agents, students, and employees, except to
the extent same are caused by the negligence or willful misconduct of the
County. It is the intent of this section to require the College to indemnify the
County to the extent permitted under North Carolina law.
6. Points of Contact.
SCC:
SCC President
141 College Drive
Albemarle, NC 28001
(704)991-0220
jenamait1211@stanly.edu
County:
Stanly County Manager
1000 North 1st Street, Suite 10
Albemarle, NC 28001
(704)986-3601
alucas@stanlycountync.gov
7. General Provisions.
a. Term and Termination of Agreement. This MOU will be effective from the date
of signature of all Parties, shall renew annually, and shall continue in effect for
ten (10) years from the date of execution. This MOU may be terminated
unilaterally by any party by giving at least 180 days written notice to the other
party. This MOU may be immediately terminated at any time upon the mutual
written consent of both parties.
b. No Third-Party Beneficiaries. Nothing in this MOU, express or implied, shall be
construed to create any rights or benefits in any third party, nor to authorize any
third party to enforce any provision of this MOU.
c. Severability. If any clause, provision, or paragraph of this MOU is held to be
invalid by any court, the invalidity of such clause, provision, or paragraph shall
not affect any remaining clauses, provisions, or paragraphs hereof, and this MOU
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[PAGE 51]
shall be construed and enforced as if such invalid clause, provision, or paragraph
had not been contained herein.
d. Execution and Counterparts. This MOU may be executed in several
counterparts, all of which shall be regarded for all purposes and intents as
original and shall constitute and be but one and the same instrument. Electronic
or scanned signatures delivered electronically shall be deemed valid and binding.
e. Revisions. Any revisions to this MOU may be made upon the approval of both
parties hereto and shall become effective upon the date of a signed agreement
memorializing such revisions.
f. Headings and Captions. The headings and captions of the various subdivisions of
this MOU are for convenience of reference only and shall in no way modify or
affect the meaning or construction of any of the terms or provisions hereof.
g. No Joint Venture. This MOU does not and shall not be considered to create a
partnership or joint venture between SCC and County. Neither party shall have
the power to bind or obligate the other except as expressly provided herein.
h. Governing Law. This MOU shall be governed and construed in accordance with
the laws of the State of North Carolina applicable to agreements made and to be
performed entirely within North Carolina.
i. Successors. This MOU shall be binding upon and shall inure to the benefit of the
Parties hereto and their respective permitted successors in interest, and no
other parties shall have any right or obligation hereunder.
Lisa Burris, Chair T. Scott Efird, Chairman
Trustees, Stanly Community College Stanly County Board of Commissioners
Date Date
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[PAGE 52]
Department: Sheriff's Office
MEMORANDUM
To: Board of Commissioners
From: Kathy Speights, Administrative Specialist
Date: March 2, 2026
RE: Richfield Town Duty Contract
Summary:
Coontract agreed upon by both Richfield Board and Sheriff Crisco
Recommended Action:
Accept contract as presented
Financial Impact:
yes
Attachments:
1. Re-revised Richfield Law Enforcement Agreement 26-27 - Adoped 3-2-2026
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[PAGE 53]
North Carolina
Stanly County
Agreement for Providing Supplemental Law Enforcement Services
THIS Agreement for Providing Supplemental Law Enforcement Services (hereinafter referred to
as “Agreement”), made and entered into this the _____ day of __________, 2026, by and between the
TOWN OF RICHFIELD, a North Carolina municipal corporation, party of the first part; and the SHERIFF
OF STANLY COUNTY, North Carolina, party of the Second part; and the COUNTY OF STANLY, a
body politic and corporate under the laws of the State of North Carolina, party of the second part:
W I T N E S S E T H:
THAT WHEREAS, the Town of Richfield is a small incorporated town located in Stanly County,
North Carolina, having no police protection and is afforded law enforcement protection only by the Stanly
County Sheriff’s Office; and
WHEREAS, the Mayor and the Board of Commissioners of the Town of Richfield have requested
from the Stanly County Board of Commissioners and from the Sheriff of Stanly County, North Carolina,
additional law enforcement protection provided by the Stanly County Sheriff’s Office.
NOW, THEREFORE, for and in consideration of the premise and other good and valuable
considerations as hereinafter set forth, the parties hereto do hereby agree, with the approval of the Stanly
County Board of County Commissioners, that the Stanly County Sheriff’s Office will afford additional law
enforcement protection to the Town of Richfield on the following terms and conditions:
ARTICLE I
SCOPE OF SERVICES
Services to be provided by the Stanly County Sheriff’s Office (hereinafter referred to as “SCSO”)
shall include, but shall not necessarily be limited to, the following:
A. The SCSO will provide deputies (hereinafter referred to as “Assigned Deputies”) to perform
specialized patrol to enforce all State and Local laws at the Town of Richfield (hereinafter referred to as
“Town”). Assigned Deputies shall at all times remain part of, subject to and in direct relationship with the
SCSO chain of command and the SCSO regulations and standard operating procedures.
B. The SCSO agrees to schedule one of the Assigned Deputies to work a six (6) hour shift from
6:00pm until midnight each day.
C. The SCSO agrees that it will provide the Assigned Deputies with such basic equipment as may
be necessary and reasonable in order to allow the Assigned Deputies to carry out the duties anticipated
under this Agreement.
D. The SCSO agrees that it will provide the Assigned Deputies with a Sheriff’s fleet vehicle to
provide the services agreed upon in this document. The Town shall reimburse the County of Stanly
(hereinafter referred to as “County”) for the vehicle’s fuel cost, not to exceed $2,000 without approval of
the Town’s Board of Commissioners, and maintenance expense, not to exceed $1,000 without approval of
the Town’s Board of Commissioners.
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E. The SCSO will at all times provide supervision, control and direction of work activities and
assignments of the Assigned Deputies rendering services pursuant to this Agreement, including disciplinary
actions. It is expressly understood that County shall be responsible for the compensation of the Assigned
Deputies and all employee benefits.
It is further understood and agreed as follows:
1. Assigned Deputies participating under this Agreement will be expected to respond to routine
radio dispatches for law enforcement service in the Town.
2. It is the intent of this Agreement that all Assigned Deputies subject to this Agreement are not
employees of the Town and are acting under authority of the SCSO.
3. Indemnification
The County agrees to defend, indemnify, and hold harmless the Town, for all loss, liability, claims
or expense (including reasonable attorney's fees) arising from bodily injury, including death or property
damage, to any person or persons caused in whole or in part by the negligence or misconduct of the
County, its employees, or agents, except to the extent same are caused by the negligence or willful
misconduct of the Town.
It is the intent of this section to require the County to indemnify the Town to the extent permitted
under North Carolina law.
The Town agrees to defend, indemnify, and hold harmless County, for all loss liability, claims or
expense (including reasonable attorney's fees) arising from bodily injury, including death or property
damage, to any person or persons caused in whole or in part by the negligence or misconduct of the Town,
its employees, or agents, except to the extent same are caused by the negligence or willful misconduct of
the County.
It is the intent of this section to require the Town to indemnify the County to the extent permitted
under North Carolina law.
ARTICLE II
TERM OF AGREEMENT
The term of this Agreement shall be for approximately four (4) months, beginning on March 2,
2026 and ending on June 30, 2026.
ARTICLE III
COMPENSATION TO THE COUNTY OF STANLY
A. All compensation to County for supplemental law enforcement services provided to the Town
will be made on a cost reimbursement basis.
B. Total compensation shall not exceed $40,000 without approval of the Town’s Board of
Commissioners. This amount includes the $3,000 for fuel and maintenance expenses referenced in Article
I’s section D. above.
C. The Town will reimburse the County at one and one-half times the Assigned Deputies’ regular
hourly salary rate. In addition, during the County’s 2025-26 fiscal year, the Town will reimburse County
for the Assigned Deputies’ benefits at a rate of 7.65% times the total salary reimbursement for FICA
contributions and 21.10% times the total salary reimbursement for retirement contribution.
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D. If during the year or in subsequent fiscal years these rates and/or percentages vary by law, then
appropriate variations in billing will follow.
E. The County will invoice the Town according to the above set forth Agreement monthly.
F. The SCSO shall provide the County with the following documentation in requesting
reimbursement: Copies of certified payroll time reports documenting names, employee identification, and
hours worked at the Town.
G. All requests for reimbursement are subject to the approval of the Sheriff, and the Town shall
thereafter make payment of the approved amount within thirty (30) days of receipt of the request for
reimbursement.
ARTICLE IV
TERMINATION
A. The Town may terminate this Agreement upon the provision of thirty (30) days written notice
to the SCSO and the County. Such notice shall be delivered by United States Postal Service (hereinafter
referred to as “USPS”) Certified Mail, Return Receipt Requested, to the addresses specified in Article V.
B. The SCSO/the County may terminate this Agreement upon the provision of thirty (30) days
written notice to the Town. Such notice shall be delivered by USPS Certified Mail, Return Receipt
Requested, to the address specified in Article V.
ARTICLE V
NOTICES
Any notices required pursuant to the terms of this Agreement shall be sent by USPS Certified
Mail, Return Receipt Requested to the principal place of business of each of the parties hereto, as specified
below:
Town of Richfield: _______________, Mayor
PO Box 158
Richfield, NC 28137
Stanly County Sheriff’s Office: Jeffrey A. Crisco, Sheriff
223 South Second Street
Albemarle, NC 28001
County of Stanly: Stanly County Board of Commissioners
T. Scott Efird, Chairman
1000 North First Street, Suite 10
Albemarle, NC 28001
ARTICLE VI
ENTIRE AGREEMENT
The parties have read this Agreement and agree to be bound by all of its terms, and further agree
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that it constitutes the complete and exclusive statement of the agreement between the parties unless and
until modified by a writing signed by the parties. Modifications may be evidenced by telefacsimile
signatures.
The parties hereby agree that, effective March 2, 2026, this Agreement replaces and supersedes
the Law Enforcement Agreement by and between the Town of Richfield, the Sheriff of Stanly County, and
the County of Stanly dated July 1, 2024.
ARTICLE VII
IN TESTIMONY WHEREOF, the Town has caused this Agreement to be executed in its name by
its Mayor, and attested by the Clerk to its Board of Commissioners and to be sealed with the official seal of
the town, by authority of the Town duly given; and the Sheriff of Stanly County, North Carolina, has
hereunto set his hand and seal; and the County has caused this Agreement to be executed in its name by the
Chairman of the Board of County Commissioners, and to be sealed with the official seal of the County, all
by authority of the Board of County Commissioners duly given, the day and year first above written.
(SEAL) Town of Richfield
Attest: _______________________ By: _____________________
Clerk _______________, Mayor
(SEAL) County of Stanly
Attest: _______________________ By: _____________________
Clerk T. Scott Efird, Chairman
Board of County Commissioners
(SEAL)
Attest: ________________________ By: _____________________
Jeffrey A. Crisco, Sheriff
County of Stanly
This Agreement has been pre-audited in the manner required by the Local Government Budget and Fiscal
Control Act.
By: ________________________
Richfield Finance Officer
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