Board of Commissioners

Town of Swansboro Board of Commissioners December 10, 2024, Regular Meeting Minutes In attendance: Mayor Pro Tem William Justice, Commissioner Jeffrey Conaway, Commissioner Pat Turner, Commissioner Joseph Brown, and Commissioner Douglas Eckendorf. The board had one vacancy. ********************************** Call to Order/Opening Prayer/Pledge The meeting was called to order at 6:00 pm. Mayor Pro Tem Justice led the Pledge of Allegiance. Public Comment Citizens were offered an opportunity to address the Board regarding items listed on the agenda. No comments were made. Adoption of Agenda and Consent Items On a motion by Commissioner Conaway, seconded by Commissioner Eckendorf, the agenda as amended to add closed session pursuant to NCGS 143-318.11 (a) (3) ) to consult with an attorney employed or retained by the public body in order to preserve the attorney-client privilege, and (5) to establish, or to instruct the public body’s staff or negotiating agents concerning the position to be taken by or on behalf of the public body in negotiating the price and other material terms of a contract or proposed contract for the acquisition of real property by purchase, option, exchange, or lease, along with the below consent items were adopted unanimously. - Resolution – Supporting Major Capers Medal of Honor - Resolution for Bank Financing of Vehicles/Equipment Appointments/Recognitions/Presentations Samuel Swann Bland Community Service Award The Samuel Swann Bland Community Service Award was created to honor the diligence, hard work, leadership, and dedication that characterized the contributions of Sam Bland to the public and the Swansboro Community. The award is made annually to a public employee, civic leader, or community volunteer that has demonstrated the qualities of outstanding dedication to the improvement of community services that were exhibited in the career and contributions of Samuel Swann Bland. Mayor Pro Tem Justice, along with guest John Davis, announced that the award was given to Bob and Ann Shuller for their lifelong dedication to Swansboro, including creating Bicentennial Park, revitalizing the Swansboro Historic Association, preserving historical structures, and actively serving on various community boards and projects. Page 1 of 6 Board members along with members of the Historical Association expressed deep appreciation for Bob and Ann Schuller, highlighting their lifelong dedication to Swansboro, their role in preserving local history, and their significant contributions to the Swansboro Historic Association and Heritage Center. They were praised as mentors, community pillars, and inspirations, with many emphasizing that the award was long overdue. Their impact on historical preservation, infrastructure projects, and community service was widely recognized, and their love for Swansboro and its heritage was celebrated with gratitude and admiration. Recognition - Teacher of the Year BobbiJo Ramsey of Sandridge Elementary School, Melinda Whorley of Swansboro Elementary School, Erin Strohschein of Swansboro High School and Kelsey Gursslin of Queens Creek Elementary School were all recognized for being chosen as teacher of the year at their school. John Davis read a proclamation acknowledging their contributions as area school educators. Presentation to Mayor Pro Tem Bill Justice John Davis expressed gratitude to staff, volunteers, and board members for their service and accomplishments, highlighting key community projects and teamwork. Most importantly, he recognized Mayor Pro Tem Bill Justice for taking over leadership, passing him the gavel, key to the city, and microphone as a symbolic transition of responsibility. Onslow County Update Onslow County Assistant Manager Janelle Golloway reviewed a PowerPoint, herein attached with the PowerPoint slides of the meeting, that presented key accomplishments of the County Board of Commissioners, emphasizing improved communication, strategic planning, and forward-thinking initiatives. She outlined the county's updated vision, five strategic focus areas, and results from a community survey highlighting priorities like managing growth, workforce development, and public safety. Notable achievements included EMS system analysis, landfill expansion, DSS office capacity increase, and Emergency Operations Center upgrades. She also introduced the REACH core values program and unveiled the county’s refreshed branding to better connect with its younger population. In response to inquiries from the board, Ms. Golloway affirmed her willingness to help improve communication between the county and municipalities. She acknowledged concerns about limited communication and emphasized her openness to collaboration. She stated that she had been awaiting an invitation to participate more actively in discussions and decision-making processes. Additionally, she noted that the county had already established quarterly meetings with mayors and managers, mentioning that the Page 2 of 6 next meeting was scheduled for Thursday. She expressed her appreciation for the discussion and looked forward to continued cooperation. FY 23/24 Audit Report Gregory Redman, CPA, presented his audit summary for Swansboro, highlighting the town’s strong financial position. He noted that the audit report, covering 92 pages, found no issues, which was rare among the 30 towns his firm audits. The general fund had unrestricted cash of over $5 million, restricted cash of $179,000, and an overall revenue surplus of nearly $800,000. The unassigned fund balance stood at 74% of annual expenditures, exceeding the Local Government Commission's recommended 34%. The town’s enterprise funds, including stormwater and solid waste, were largely self- sustaining. The stormwater fund had a surplus of $85,000, while the solid waste fund showed a $6,000 loss, primarily due to depreciation. Long-term liabilities included just over $900,000 in debt and pension obligations for employees and law enforcement officers. Redman also emphasized the town’s high property tax collection rate of 98.74%, well above the common range of 90-92%. Compliance with grant requirements and regulations was also confirmed, with no issues found. Overall, the audit revealed a well- managed budget, a strong financial outlook, and no recommended changes. GFOA Award Manager Barlow shared that notification had been received that the Town was awarded the GFOA Certificate of Achievement for financial reporting. Appreciation was expressed to Finance Director Sonia Johnson. Board Appointments Town Clerk Fender reviewed that due to expiration of terms or resignations, board appointments were needed for the Planning Board, Tourism Development Authority, and the Parks Board. Board members voiced their concern about the number of applicants to consider and preferred to see more for consideration. On a motion by Commissioner Turner, seconded by Commissioner Conaway, with unanimous approval, Board Appointments were tabled to the next meeting to allow for more applicants to submit for consideration. Page 3 of 6 East Carolina Council Appointment Town Clerk Fender reviewed that annually, a Board member was selected to serve as a local jurisdiction representative on the East Carolina Council (ECC) General Membership Board. Town Manager Barlow shared that a staff member could also be selected. By consensus the board agreed to revisit this appointment at its January meeting and the presentation given to the board by David Bone in February of 2024 would be email out to the board to provide a refresher on the East Carolina Councils roles and benefits. Business Non-Consent 2025 Board of Commissioners Meeting Schedule Town Clerk Fender reviewed that NCGS 160A-71 provides that the Board establishes a time and place for its regular meetings. The 2025 meeting schedule had been prepared based on the Town’s Administrative Policy 1F which states that the Board of Commissioners meeting dates fall on the 2nd and 4th Tuesday of each month. A meeting schedule for the 2nd and 4th Tuesday of each month with the exception of October and November due to the dates falling near a Town event or a recognized holiday was provided for consideration. Once adopted, the meeting schedule would be posted on the bulletin board outside the Administrative Offices at Town Hall and on the Town website. On a motion by Commissioner Conaway, seconded by Commissioner Turner, the proposed 2025 Regular Meeting Schedule for the Board of Commissioners was unanimously approved. Allocation of Remaining Funds-Grant Project for the American Rescue Plan Act of 2021: Coronavirus State and Local Fiscal Recovery Funds Finance Director Johnson reviewed the U.S. Treasury’s Final Rule regarding the period of performance for ARP/CSLFRF funds, stating that all monies must be obligated by December 31, 2024, and expended by December 31, 2026. It was noted that two previously approved expenditures—drinking fountains and commercial toilets—remained unobligated. Staff assured the Board that these expenditures would be obligated by the December 31, 2024, deadline. Following these obligations, approximately $10,000 in funds would remain. Staff requested that the Board of Commissioners authorize the Town Manager to determine the allocation of the remaining funds. The Town Manager recommended the following priorities: 1. Panic Button System (if obligations were feasible by December 31, 2024) 2. Plotter Printer (to serve multiple departments effectively) Page 4 of 6  3. Other Eligible Expenditures – If neither the panic button system nor the plotter printer could be obligated by the deadline, the Town Manager would allocate the funds to other eligible expenditures that met the obligation requirements by December 31, 2024. On a motion by Commissioner Tuner, seconded by Commissioner Conaway, and with unanimous approval, the Town Manager was authorized to allocate the remaining $10,000 in funds according to the outlined priorities. Future Agenda Topics Future agenda items were shared for visibility and comments. In addition, an opportunity was provided for the board to introduce items of interest and subsequent direction for placement on future agendas. The following items were addressed: - A budget amendment Public Safety Pay in Classification Salary increases would be on the January 14, 2025, agenda. Public Comment Natalie Sargent, Brian Ashe, and Brandon Rivas, addressed the board regarding their concerns about heavy traffic, lack of planning, and safety issues in busy areas, and the potential impacts from the future proposed Flybridge development on Highway 24. They felt traffic studies weren’t done at the right times and suggested changes like limiting certain turns and improving roads before adding new housing. They also worried about the impact on schools, emergency services, and who is responsible for fixing road issues. Board members agreed that traffic was a problem and shared that major fixes required working with state and county agencies. They have made small improvements, like better sidewalks, but bigger changes need teamwork. They encouraged residents to stay involved and share concerns with the right officials. Manager's Comments Manager Barlow shared that the Swansboro Bicentennial Park Boardwalk Extension with Public Day Docks Project was progressing and there should be no issues with meeting the deadline for completion. Board Comments Board members thanked residents for coming and encouraged them to stay involved in future meetings and decisions because making changes takes everyone working together and urged people to speak up at different levels of government. They also voiced their Page 5 of 6 appreciation for the town staff, recognizing their hard work in preparing reports and running town operations. Closed Session On a motion by Commissioner Eckendorf, seconded by Commissioner Turner, with unanimous approval, the board entered closed session at 7:50 pm pursuant to NCGS 143- 318.11 (a) (3) ) to consult with an attorney employed or retained by the public body in order to preserve the attorney-client privilege, and (5) to establish, or to instruct the public body’s staff or negotiating agents concerning the position to be taken by or on behalf of the public body in negotiating the price and other material terms of a contract or proposed contract for the acquisition of real property by purchase, option, exchange, or lease. Pursuant to a motion duly made and seconded in closed session the board returned to open session. Adjournment On a motion by Commissioner Conaway, seconded by Commissioner Turner, the meeting was adjourned at 8:24 pm. Page 6 of 6  2/26/2025 Regular Meeting December 10, 2024 1 1. Please turn cell phones to “off” or “vibrate”. 2. The Board offers the public three opportunities to speak during the meeting: A comment period is offered at the beginning and end of the meeting. Please note that a separate opportunity is provided for those items requiring a public hearing. Public Hearing(s) – There are no public hearings scheduled for this meeting. 2 1  2/26/2025 PUBLIC COMMENT Citizen opportunity to address the Board for items listed on the agenda. 3 AGENDA AND CONSENT ITEMS Action Needed: Motion to Adopt the Agenda as prepared (or amended) and approval of the Consent Items 4 2  2/26/2025 Presentation to Mayor Pro Tem Bill Justice 5 Samuel Swann Bland Community Service Award Presenter: Bill Justice – Mayor Pro Tem & John Davis 6 3  2/26/2025 Teacher of the Year Bobbijo Ramsey- Sandridge Elementary School Melinda Whorley- Swansboro Elementary School Erin Strohschein- Swansboro High School Kesey Gursslin- Queens Creek Elementary School Presenter: Bill Justice – Mayor Pro Tem 7 Onslow County Update Presenter: Janelle Galloway- Assistant County Manager 8 4  2/26/2025 Onslow County Year End Report Janelle Golloway Assistant County Manager 9 Strategic Framework Vision “The Community of Choice in Coastal North Carolina” Mission “We will ensure that Onslow County is a thriving community for all by delivering exceptional services with good governance and fiscal responsibility” 10 5  2/26/2025 Strategic Focus Areas Fiscally High Community of Focused & Healthy & Safe Responsible Performing Choice Sustainable Community Government Future We will be a fiscally We will provide We will be the best We will ensure our We will prioritize the responsible county outstanding public place to live, work, county’s future by health and safety by making data- service by being play, and grow by providing a strategic of our diverse driven decisions innovative, providing excellent, and innovative community by and utilizing our accountable, and recreational, approach to encouraging healthy resources wisely educational, cultural governance, land choices, providing transparent and employment use, and economic access to physical opportunities development and mental health services, and investing in first responder services 11 Strategic Plan Overview Project Initiation and Management Community Engagement Strategic Plan Development Implementation Action Plan 12 6  2/26/2025 Environmental Scan Results What Are Some Things that Onslow County Government Does Well? Emergency Preparedness and Response 581 Active Parks and Recreation Services 453 Passive Parks and Recreation Services 434 Providing Veteran Services 381 Library and Cultural Services 360 Emergency Medical Services 329 Providing Services for Seniors 285 Promoting Economic Opportunity, Business, and Workforce… 259 Protection and Preservation of Natural Resources 247 Promoting Community Health and Well-Being 229 Providing Services for Youth 221 Boosting Tourism and Visitor Attraction 195 Communicating Services and Benefits to the Community/Residents 157 Supporting Arts and Culture 146 Managing the Pace of Growth 121 1,150 Responses 13 Environmental Scan Results What Are Some Things that the County Could Do Better? Managing the Pace of Growth 619 Providing Services for Youth 595 Communicating Services and Benefits to the Community/Residents 548 Promoting Community Health and Well-Being 533 Promoting Economic Opportunity, Business, and Workforce… 518 Providing Services for Seniors 477 Protection and Preservation of Natural Resources 465 Active Parks and Recreation Services 417 Supporting Arts and Culture 408 Boosting Tourism and Visitor Attraction 380 Passive Parks and Recreation Services 377 Providing Veteran Services 375 Emergency Medical Services 319 Library and Cultural Services 297 Emergency Preparedness and Response 223 1,252 Responses 14 7  2/26/2025 Environmental Scan Results Select the Top Five Things Onslow County Should Prioritize in its Strategic Plan. Managing the Pace of Growth and Development 638 Jobs and Workforce Development 599 Mental Health Needs of Residents 468 Business Environment / Economic Development 445 Public Safety 387 Emergency Medical Services 382 Community Health and Well-being 353 Youth Programming 347 Passive Recreation 325 Active Recreation 310 Natural Resource Protection and Preservation 293 Senior Services 278 Environmentally Sustainable Practices and Educational Programs 265 Veteran's Services 256 Library and Cultural Services 225 1,261 Responses 15 FY25 Accomplishments • Strategic Plan • VIEW Program • EMS System Alternatives • Phase 5 Landfill Expansion • Increase DSS Office Capacity • Economic Development Strategic Plan • Emergency Operations Center Expansion • Multi-Purpose Building Renovation Project • Hines Farm & Onslow Pines Alternatives Analysis 16 8  2/26/2025 Core Values Resilience Excellence Accountability Customer Service Honesty 17 18 9  2/26/2025 FY 23/24 Audit Report Presenter: Gregory T. Redman, CPA 19 Town of Swansboro Audit Report Presentation egory T. Redman, CP G r GTR A 20 10  2/26/2025 Independent Auditor’s Report Opinion In my opinion, based on my audit, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town of Swansboro, North Carolina as of June 30, 2024, and the respective changes in financial position and cash flows, where appropriate, thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. “Unmodified Opinion” Reference page 1 of the Audit Report 21 Town of Swansboro, North Carolina Balance Sheet Governmental Funds Balance Sheet - Governmental Funds June 30, 2024 Major Funds Non-Major Funds State Capital Other Total General Infrastructure Governmental Governmental Fund Fund Funds Funds Assets Cash and cash equivalents $ 5,039,721 $ - $ - $ 5,039,721 Restricted cash 179,121 6,155,475 1,069,248 7,403,844 Receivables, net: Taxes 45,485 - - 45,485 Accounts 287,828 - - 287,828 Leases 131,510 - - 131,510 Grants 35,000 - 19,050 54,050 Due from other funds - - - - Total Assets $ 5,718,665 $ 6,155,475 $ 1,088,298 $ 12,962,438 Liabilities Liabilities payable from restricted assets $ - $ 5,980,481 $ 207,033 $ 6,187,514 Accounts payable and accrued liabilities 228,449 - 34,112 262,561 Due to other funds - - - - Other liabilities 250,633 - - 250,633 Total Liabilities $ 479,082 $ 5,980,481 $ 241,145 $ 6,700,708 Deferred Inflows of Resources Property taxes receivable $ 45,485 $ - $ - $ 45,485 Leases 131,510 - - 131,510 Total Deferred Inflows of Resources $ 176,995 $ - $ - $ 176,995 Fund Balances Restricted: Stabilization by State Statute $ 322,828 $ - $ - $ 322,828 Streets 163,870 - - 163,870 Capital improvements - 174,994 847,153 1,022,147 Assigned: Subsequent year's expenditures 723,569 - - 723,569 Reference page 18 of Unassigned 3,852,321 - - 3,852,321 Total Fund Balances $ 5,062,588 $ 174,994 $ 847,153 $ 6,084,735 the Audit Report Total Liabilities, Deferred Inflows of Resources, And Fund Balances $ 5,718,665 $ 6,155,475 $ 1,088,298 $ 12,962,438 22 11  2/26/2025 Statement of Revenues, Expenditures, and Changes in Fund Balance Town of Swansboro, North Carolina Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds Governmental Funds For the Year Ended June 30, 2024 Major Non-Major Funds State Capital Other Total General Infrastructure Governmental Governmental Fund Fund Funds Funds Revenues Ad valorem taxes $ 2,570,550 $ - $ - $ 2,570,550 Other taxes and licenses 121,780 - - 121,780 Unrestricted intergovernmental 1,869,631 - - 1,869,631 Restricted intergovernmental 618,520 - 232,289 850,809 Permits and fees 432,941 - - 432,941 Sales and services 490 - - 490 Investment earnings 308,660 168,611 - 477,271 Miscellaneous 72,491 - - 72,491 Contributions 804 - - 804 Total Revenues $ 5,995,867 $ 168,611 $ 232,289 $ 6,396,767 Expenditures Current: General government $ 1,032,159 $ - $ - $ 1,032,159 Public safety 2,638,214 - - 2,638,214 Transportation 297,575 - - 297,575 Economic development 327,777 562 328,984 657,323 Cultural and recreational 321,594 - - 321,594 Non-departmental 324,439 - - 324,439 Debt service: Principal 251,392 - - 251,392 Interest and other charges 5,732 - - 5,732 Total Expenditures $ 5,198,882 $ 562 $ 328,984 $ 5,528,428 Excess (Deficiency) Of Revenues $ 796,985 $ 168,049 $ (96,695) $ 868,339 Other Financing Sources (Uses) Loan issuance $ 254,500 $ - $ - $ 254,500 Transfers in: Capital projects 6,166 - - 6,166 General fund - - 296,180 296,180 Transfers out: Capital projects (311,180) - - (311,180) Other (440) - (21,166) (21,606) Total Other Financing Sources And Uses $ (50,954) $ - $ 275,014 $ 224,060 Reference page 20 of the Net Change In Fund Balance $ 746,031 $ 168,049 $ 178,319 $ 1,092,399 Audit Report Fund balances, beginning Fund balances, ending 4,316,557 $ 5,062,588 $ 6,945 174,994 $ 668,834 847,153 $ 4,992,336 6,084,735 23 Unassigned Fund Balance as a Percentage of Total General Fund Expenditures 2024 2023 Unassigned fund balance $ 3,852,321 $ 3,557,332 Total General Fund expenditures 5,198,882 4,363,376 Unassigned fund balance as a Percentage of Total General Fund expenditures 74% 82% Unassigned fund balance at 6/30/24 as a percentage of 2024/2025 budgeted expenditures ($7,498,704) 51% 0% LGC recommended amount 34% 34% Average of similar-sized towns 63% 63% Reference page 18 and 20 of the Audit Report 24 12  2/26/2025 Town of Swansboro, North Carolina Statement of Net Position Statement of Net Positions - Proprietary Funds Proprietary Funds June 30, 2024 Major Enterprise Funds Stormwater Solid Waste Fund Fund Totals Assets Current assets: Cash and cash equivalents $ 163,325 $ 228,262 $ 391,587 Accounts receivable (net) 164,065 - 164,065 Due from other funds - - - Total Current Assets $ 327,390 $ 228,262 $ 555,652 Noncurrent assets: Capital assets: Land and other non-depreciable assets - - - Other capital assets, net of depreciation 70,131 97,255 167,386 Capital assets (net) $ 70,131 $ 97,255 $ 167,386 Total Assets $ 397,521 $ 325,517 $ 723,038 Deferred Outflows of Resources Pension deferrals $ 29,534 $ 29,534 $ 59,068 Liabilities Current liabilities: Accounts payable - trade $ 7,208 $ 30,419 $ 37,627 Due to other funds - - - Customer deposits - - - Compensated absences - current 1,256 1,256 2,512 Total Current Liabilities $ 8,464 $ 31,675 $ 40,139 Noncurrent liabilities: Compensated absences $ 2,333 $ 2,333 $ 4,666 Net pension liability 42,259 42,259 84,518 Total OPEB liability 9,798 9,798 19,596 Total non-current liabilities $ 54,390 $ 54,390 $ 108,780 Total Liabilities $ 62,854 $ 86,065 $ 148,919 Deferred Inflows of Resources Pension deferrals $ 14,432 $ 14,432 $ 28,864 Net Position Net investment in capital assets $ 70,131 $ 97,255 $ 167,386 Reference page 23 of the Restricted net position - - - Unrestricted net position 279,638 157,299 436,937 Audit Report Total Net Position $ 349,769 $ 254,554 $ 604,323 25 Town of Swansboro, North Carolina Statement of Revenues, Expenses, And Changes in Fund Net Position Statement of Revenues, Expenses, And Changes in Fund Net Position Proprietary Funds Proprietary Funds For the Year Ended June 30, 2024 Major Enterprise Funds Stormwater Solid Waste Fund Fund Totals Operating Revenues Charges for services $ 193,981 $ 478,486 $ 672,467 Other operating revenues - - Total Operating Revenues $ 193,981 $ 478,486 $ 672,467 Operating Expenses Administration $ - $ - $ - Stormwater operations 103,381 - 103,381 Solid waste operations - 433,641 433,641 Depreciation 16,391 44,980 61,371 Total Operating Expenses $ 119,772 $ 478,621 $ 598,393 Operating income (loss) $ 74,209 $ (135) $ 74,074 Non-operating Revenues (Expenses) Investment earnings $ - $ - $ - State and local grants 4,861 - 4,861 Total Non-operating Revenues (expenses) $ 4,861 $ - $ 4,861 Income (loss) before contributions and transfers $ 79,070 $ (135) $ 78,935 Capital contributions - - - Transfers from other funds 6,253 220 6,473 Transfers to other funds - (6,033) (6,033) Change in net position $ 85,323 $ (5,948) $ 79,375 Reference page 24 Net position, beginning 264,446 260,502 524,948 of the Audit Report Net position, ending $ 349,769 $ 254,554 $ 604,323 26 13  2/26/2025 Changes in Long-term Liabilities Current Beginning Ending Portion of Governmental Activities: Balance Increases Decreases Balance Balance Notes from direct placements $ 913,074 $ 254,500 $ 251,392 $ 916,182 $ 301,726 Subcription liability 88,432 - 50,040 38,392 38,392 Total pension liability (LEO) 70,108 9,828 - 79,936 - Net pension liability (LGERS) 1,408,439 197,388 - 1,605,827 - Total OPEB liability 407,920 - 35,594 372,326 - Compensated absences 121,701 114,915 111,600 125,016 43,756 Total $ 3,009,674 $ 576,631 $ 448,626 $ 3,137,679 $ 383,874 Current Beginning Ending Portion of Business-type Activities: Balance Increases Decreases Balance Balance Net pension liability (LGERS) $ 74,128 $ 10,389 $ - $ 84,517 $ - Total OPEB liability 21,470 - 1,874 19,596 - Compensated absences 4,785 4,595 2,203 7,177 2,512 Totalof the Reference page 56-58 $ 100,383 $ 14,984 $ 4,077 $ 111,290 $ 2,512 Audit Report 27 Town of Swansboro, North Carolina Analysis of Current Tax Levy Town-wide Levy For the Fiscal Year Ended June 30, 2024 Analysis of Current Tax Levy Total Levy Property excluding Town-wide Registered Registered Property Amount Motor Motor Valuation Rate of Levy Vehicles Vehicles Original levy: Property taxed at current year's rate $ 678,432,000 0.35 $ 2,374,512 $ 2,374,512 $ - Registered motor vehicles taxed at current rate 57,674,571 0.35 201,861 - 201,861 Total property valuation $ 736,106,571 Net levy $ 2,576,373 $ 2,374,512 $ 201,861 Unpaid (by taxpayer) at June 30, 2024 (32,467) (32,467) - Current year's taxes collected $ 2,543,906 $ 2,342,045 $ 201,861 Current levy collection percentage 98.74% 98.63% 100.00% Reference page 90 of the Audit Report 28 14  2/26/2025 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with “Government Auditing Standards” Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town of Swansboro, North Carolina’s financial statements are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit and, accordingly, I do not express such an opinion. The results of my tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Reference page 92 of the Audit Report 29 GFOA Award Presenter: Jon Barlow – Town Manager 30 15  2/26/2025 Board Appointments Presenter: Alica Fender, MMC – Town Clerk 31 East Carolina Council Appointment Presenter: Alissa Fender, MMC – Town Clerk 32 16  2/26/2025 NEW BUSINESS/NON-CONSENT 2025 Board of Commissioners Meeting Schedule NCGS 160A-71 provides that the Board establishes a time and place for its regular meetings. The 2025 meeting schedule has been prepared based on the Town’s Administrative Policy 1F which states that the Board of Commissioners meeting dates fall on the 2nd and 4th Tuesday of each month. Once adopted, the meeting schedule will be posted on the bulletin board outside the Administrative Offices at Town Hall and on the Town website. Recommended Action: Motion to adopt the 2025 Regular Meeting Schedule. Presenter: Alissa Fender, MMC – Town Clerk 33 NEW BUSINESS/NON-CONSENT Allocation of Remaining Funds-Grant Project for the American Rescue Plan Act of 2021: Coronavirus State and Local Fiscal Recovery Funds Per the US Treasury’s Final Rule, the period of performance states that all ARP/CSLFRF monies must be obligated by December 31, 2024, and expended by December 31, 2026. Recommended Action: Motion to approve authorization for the Town Manager to allocate the remaining $10,000 in funds according to the outlined priorities. Presenter: Sonia Johnson – Finance Director 34 17  2/26/2025 NEW BUSINESS/NON-CONSENT Future Agenda Items Future agenda items are shared for visibility and comment. In addition, an opportunity is provided for the Board to introduce items of interest and subsequent direction for placement on future agendas. Action Needed: Discuss and provide any guidance. Presenter: Alissa Fender, MMC – Town Clerk 35 PUBLIC COMMENT Citizen opportunity to address the Board. 36 18  2/26/2025 MANAGER’S COMMENTS Town Manager Jonathan Barlow 37 BOARD COMMENTS Mayor Pro William Justice Commissioner Jeffrey Conaway Commissioner Douglas Eckendorf Commissioner Joseph Brown Commissioner Patricia Turner 38 19  2/26/2025 ADJOURN 39 20