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AGENDA: June 19, 2023 Book -XL — "' Page
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
AN ORDINANCE AMENDING THE FISCAL YEAR 2023 BUDGET
BE IT ORDAINED by the Board of County Commissioners of New Hanover County, North Carolina, that the
following Budget Amendment(s) be made to the annual budget ordinance for the fiscal year ending June 30, 2023.
Section 1: Details of Budget Amendment
Strategic Focus Area: Strong Financial Performance
Strategic Objective(s): Proactively manage the county budget
Fund: General
Department: Various
Ex enditure:
Decrease
Increase
Total
BA 23-074 Ex cnditures by Function
General Government
$ (115,000)
$ 54,000
$ (61,000)
Human Services
(114,000)
-
(114,000)
Public Safety
(408,000)
-
(408,000)
Culture and Recreation
(73,000)
-
73,000
Debt Service
-
710,000
710,000
Total
$ 710,000
$ 764,000
1 $ 54,000
Revenue:
Decrease
Increase 11
Total
BA 23-074 Other Financing Source
$ 54,000
$ 54,000
Total
$ -
$ 54,000
$ 54,000
Fund: Fire Rescue
Ex enditure:
Decrease
Increase
Total
BA 23-074 Ex>enditures by Function
Public Safety
$ 91,500
$ -
$ 91,500
Debt Service
-
91,500
91,500
Total
1 $ 91,500)
$ 91,500
$ -
Section 2: Explanation
BA 23-074 New Hanover County implemented accounting standard, GASB 87, Leases, in Fiscal Year 2022. This
budget amendment is required to remain compliant with this accounting standard. When GASB 87 is deemed to be
applicable to a lease, expenses are shown as debt service payments versus an operating expense. Additionally, a capital
outlay expense is recorded at the time the lease is executed to record the right to use the asset. This budget amendment is
being proposed to address necessary administrative requirements for Fiscal Year 2023.
Section 3: Documentation of Adoption
This ordinance shall be effective upon its adoption.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North
Carolina, that the Ordinance for Budget Amendment(s) 23-074 amending the annual budget ordinance for the fiscal year
ending June 30, 2023, is adopted.
Adopted, this 19th day of June, 2023.
(SEAL)
iam E. Rivenbark, Chairman
ATTEST:
' �</ 1 0
q 1'k76'6jQ-'k ( o' - -
Kykbfileigh G. Crowe] lerk to the Board
Exhibi
AGENDA: June 19, 2023 Book -�t,a page
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
AN ORDINANCE AMENDING THE FISCAL YEAR 2023 BUDGET
BE IT ORDAINED by the Board of County Commissioners of New Hanover County, North Carolina, that the
following Budget Amendment(s) be made to the annual budget ordinance for the fiscal year ending June 30, 2023.
Section 1: Details of Budget Amendment
Strategic Focus Area: Strong Financial Performance
Strategic Objective(s): Proactively manage the county budget
Fund: General
Department: Various
Expenditure:
Decrease
Increase
Total
BA 23-075 Ex . enditures bX Function
General Government
$ (1,426,000)
$ 3,711,000
$ 2,285,000
Human Services
(277,000)
822,000
545,000
Debt Service
-
1,707,000
1,707,000
Total
$ (1,703.000)
$ 6,240,000
$ 4,537,000
Revenue:
Decrease
Increase
I Total
BA 23-075 Other Financing Source
$ 4,537,000
$ 4,537,000
Total
$ -
Is 4,
Is 4,537,000
Fund: Emergency Telephone System Fund - Article 3
Ex enditure:
Decrease
Increase
Total
BA 23-075 Ex . enditures b Function
Public Safety
$ 30,000
$ 200,000
$ 170,000
Debt Service
-
30,000
30,000
Total
$ (30,000)
$ 230,000
is 200,000
Revenue:
Decrease
Increase
Total
BA 23-075 Other Financing Source
1 $ 200,000
$ 200,000
Total
$ -
$ 200,000
I $ 200,000
Fund: Fire Rescue
Expenditure:
Decrease
Increase
Total
BA 23-075 Ex enditures by Function
Public Safety
$ (59,000)
$ 108,100
$ 49,100
Debt Service
-
59,000
59,000
Total
$ (59,000)
$ 167,10011$
108,100
Revenue:
Decrease
Increase
Total
BA 23-075 Other Financing Source
$ 108,10011$
108,100
Total
$ -
$ 108,1 00
$ 108,100
Fund: Stormwater Services
Ex enditure:
BA 23-075 Expenditures by Function
Decrease
Increase
Total
General Government
$ (70,000
$ 305,000
$ 235,000
Debt Service
-
70,000
70,000
Total
$ (70,000)1
$ 375,000
1 $ 305,000
Revenue:
BA 23-075 Other Financing Source
Decrease
Increase
1 $ 305,000
Total
$ 305,000
Total
$ -
$ 305,000
$ 305,000
Fund: Canitai Project Fund
Expenditure.
BA 23-075 Capital Project Expense
Decrease
Increase
$ 4,004
Total
$ 4,040
Total
$ -
$ 4,000
$ 4,000
Revenue:
Decrease
I Increase 11
Total
BA 23-075 Other Financing Source
Is 4,00011$
4,000
Total
$ -
$ 4,000
$ 4,000
Fund: CFCC Health Expansion
Ex enditure:
Decrease
I Increase
Total
BA 23-075 Capital Project Expense
1 $ 7,30011$
7,300
Total
1 $ ? 300
$ 7,300
Revenue:
Decrease
Increase
Total
BA 23-075 Other Financing Source
$ 7,30011$
7,300
Total
$ -
is 7,30011$
7,300
Fund: Environmental Manap-ement
Expenditure.
Decrease
Increase
Total
BA 23-075 Ex enditures by Function
Enterprise
$ -
$ 2,000
$ 2,000
Total
$ -
$ 2,000
$ 2,000
Revenue:
Decrease
Increase 11
Total
BA 23-075 Other Financing Source
$
2,000
Total
$ -
$ 2,004
$ 2,000
Section 2: Explanation
BA 23-075 New Hanover County was required to implement a new accounting standard, GASB 96, related to software
subscriptions prior to June 30, 2023. As part of this implementation, the county is required to change how certain
software subscriptions are accounted for. When GASB 96 is deemed to be applicable to a software, expenses will be
shown as debt service payments versus operating expenses. Additionally, a capital outlay expense will be recorded at the
time the subscription is executed to record the right to use the asset. This budget amendment is being proposed to
address the changes in accounting treatment because of this new standard in addition to administrative accounting
requirements related to debt service.
Section 3: Documentation of Adoption
This ordinance shall be effective upon its adoption.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North
Carolina, that the Ordinance for Budget Amendment(s) 23-075 amending the annual budget ordinance for the fiscal year
ending June 30, 2023, is adopted.
Adopted, this 19th day of June, 2023.
(SEAL)
William E. Rivenbark, Chairman
ATT T:
IINL4aA�
K b rleigh G. Crow Clerk to the Board
Exhibit
AGENDA: June 19, 2023 Book --- I Page
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
AN ORDINANCE AMENDING THE FISCAL YEAR 2023 BUDGET
BE IT ORDAINED by the Board of County Commissioners of New Hanover County, North Carolina, that the
following Budget Amendment(s) be made to the annual budget ordinance for the fiscal year ending June 30, 2023.
Section 1: Details of Budget Amendment
Strategic Focus Area: Strong Financial Performance
Strategic Objective(s): Proactively manage the county budget
Fund: Special Purpose
Department: Finance
Ex enditure:
Decrease
Increase
Total
BA 23-076 S ecial Purpose Fund - Schools
$ 3,000
$ 3,000
Total
$ -
$ 3,000
I $ 1000
Revenue:
Decrease
Increase
Total
BA 23-076 Due Schools - Fines & Forfeitures
$ 3,000
$ 3,000
Total
$ -
$ 3,000
I $ 3,000
Prior to Actions Total if Actions
Todav Taken
Appropriated Fund Balan Is 11,263,804 1
Section 2: Explanation
BA 23-076 budgets estimated FY23 revenues to be received by the Sheriffs Office through fines and forfeitures of
adjudicated cases. These revenues will be transferrred to New Hanover County Schools per N. C. General Statute § 90-
112(dl).
Section 3: Documentation of Adoption
This ordinance shall be effective upon its adoption.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North
Carolina, that the Ordinance for Budget Amendment(s) 23-076 amending the annual budget ordinance for the fiscal
year ending June 30, 2023, is adopted.
Adopted, this 19th day of June, 2023.
Em
s
William E. Rivenbark, Chairman
ATTEST:
4YL-� g -
KyAaberleigh G. Cro , Clerk to the Board
Exhibit
BoOkILM. '.1
AGENDA: June 19, 2023
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
AN ORDINANCE AMENDING THE FISCAL YEAR 2023 BUDGET
BE IT ORDAINED by the Board of County Commissioners of New Hanover County, North Carolina, that the
following Budget Amendment(s) be made to the annual budget ordinance for the fiscal year ending June 30, 2023.
Section 1: Details of Budget Amendment
Strategic Focus Area: Strong Financial Performance
Strategic Objective(s): Proactively manage the county budget
Fund: General and Fire Services District
Ex enditure:
Decrease
Increase
Total
BA 23-077 Cultural & Rec O eratin Expense
$ 2,000,0001
$ (2,000,000)
BA 23-077 Public Safety Salaries & Benefits
$ 2,000,000
$ 2,000,000
BA 23-077 Fire Rescue
$ 1,000 000
$ 1,000,000
Total
$ (2,000,000)
$ 3,000,000
$ 1,0602000
Revenue:
Decrease
LLLTotal
BA 23-077 Fire Rescue Fund Balance
is 1,000,000
$ 1,000,000
Total
is 1,000,000
I $ 1,000,000
Prior to Actions Total if Actions
Today Taken
General Fund Budget $ 407 95011$ 407 950,119
Fire Rescue Budget $ 20,9652829d $ 21965 829
Section 2: Explanation
BA 23-077 moves existing operating expenses in the cultural and recreation function to the public safety function to
cover salaries and benefits in the Sheriffs Office, and moves Fire Rescue fund balance to Fire Rescue to cover
expenses, for the remainder of Fiscal Year 2023.
Section 3: Documentation of Adoption
This ordinance shall be effective upon its adoption.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of New Hanover County, North
Carolina, that the Ordinance for Budget Amendment(s) 23-077 amending the annual budget ordinance for the fiscal
year ending June 30, 2023, is adopted.
Adopted, this 19th day of June, 2023.
(SEAL)
i
William E. Rivenbark, Chairman
0p Kijifleigh G. Crowe Jerk to the Board
Exhibit
Book Page
NEW HANOVER COUNTY BOARD OF COMMISSIONERS
1:111,11:2 14 0 1:1-11 'A a 07-1VA:j -Is
WHEREAS, in August 1782, George Washington, the Commander in Chief of the Continental Army,
established the "Badge of Merit" which was the forerunner of the Medal of Honor and inspired the
modern Purple Heart; and
WHEREAS, the Purple Heart is awarded to those who have been wounded or killed while serving the
United States against opposing armed forces; and
WHEREAS, since its inception and through several wars and conflicts, the Purple Heart has been given
to more than a million soldiers wounded or killed while serving our nation; and
WHEREAS, the mission of the Military Order of the Purple Heart is to foster an environment of goodwill
and camaraderie among combat wounded veterans, promote patriotism, support necessary legislative
initiatives, and most importantly, provide service to ALL veterans and their families; and
NOW, THEREFORE, BE IT PROCLAIMED by the New Hanover County Board of Commissioners that
Monday, August 7, 2023 will be recognized as "Purple Heart Day" in New Hanover County and that all
citizens are urged to participate in observance of this day.
IMMIMMIM
ATTEST:
k"6J4�kg.
KyrUerleigh G. C(Awell, Clerk to the Board
Exhibit
Book IWIL Page 2-3
10T*711. -1 �,L@ �. 401u-,Ili�lk- 67--IJAX93 xcelkyl I Fl IRS1 Colo 14
JUNETEENTH PROCLAMATION
WHEREAS, President Abraham Lincoln signed the Emancipation Proclamation on January 1, 1863,
declaring enslaved people in Confederate territory free, paving the way for the passing of the 13th
Amendment which formally abolished slavery in the United States of America; and
NTIMINFIrMy. MA$
WHEREAS, Emancipation Day observations are held on different days in different states in the South and
Southwest, and in other parts of the nation; and
WHEREAS, June 19t' has a special meaning to African Americans, and is called "JUNETEENTH" combining
the words June and Nineteenth, and has been celebrated by the African American community for over
3. AWIF
FIATOTTEIRM411,014"FAI. =*off 41KNO11-111-111. 11*1114 .10111
r6=e'q.-R?y'1 1-rell-IMT11 - we to, 1, 4 v wer. -. "t, e
aware of the significance of this celebration in African American History and in the heritage of our nation
and County.
NEW HANOVER COUNTY
William E. Rivenbark, Chair
ATTEST:
LA-�na-
Ky"erleigh G. CrYwell, Clerk to the Board
NEW HANOVER COUNTY BOARD OF COMMISSIONERS Exhibit
Book Page. QA
r1q*1911110W]
2023 HONORARY GRADUATION CEREMONY
WHEREAS, Williston Senior High School, known to many of its alumni as "the greatest school under the
sun," was an all -Black high school and a source of excellent educational opportunities and community pride
for African Americans; and
WHEREAS, Williston's first high school class graduated in 1923, and for 45 years its graduates served the
community and nation in a wide variety of roles; and
11!
f
American students to New Hanover and John T. Hoggard high schools; and
111A1EA1XY,7ne sopnornote ano-fl.n1of M77=11, MT575Z TTere enroMMM—MrM
1967-1968 school year left their school thinking they would return, but were summarily denied the
opportunity to graduate from a school that had stood at the center of civic life for New Hanover County's
Black community for decades; and
WHEREAS, the New Hanover County Board of Commissioners acknowledges the issues of local
governmental institutions to comply with the United States Supreme Court 1954 decision Brown v. Board
of Education of Topeka, Kansas, which called for school integration; and
WHEREAS, the classes of 1969 and 1970 rose above the challenges created by the decision to close the
school by taking a decisive stance to move forward and rise above racism to make innumerable
contributions here in New Hanover County and beyond.
anierer Culfrffr= Tnel
long overdue congratulations to the Williston Senior High classes of 1969 and 1970. The Board hopes the
July 1, 2023 graduation ceremony helps to contribute to the ongoing healing for the graduates and the
community.
NEW HANOVER COUNTY
aW
Willi m . Rivenbark, Chair
ATTEST:
Kyr4arleiih G. Crowil, Clerk to the Board