HomeMy WebLinkAboutMinutes 01-20-2026 - Business Meeting 1
APPROVED 2117/26
MINUTES
ORANGE COUNTY
BOARD OF COMMISSIONERS
BUSINESS MEETING
January 20, 2026
7:00 p.m.
The Orange County Board of Commissioners met for a Business Meeting on Tuesday, January
20, 2026, at 7:00 p.m. at the Whitted Human Services Center in Hillsborough, NC.
COUNTY COMMISSIONERS PRESENT: Chair Jean Hamilton, Vice-Chair Amy Fowler, and
Commissioners Jamezetta Bedford, Marilyn Carter, Sally Greene, Earl McKee, and Phyllis
Portie-Ascott
COUNTY COMMISSIONERS ABSENT: None.
COUNTY ATTORNEYS PRESENT: John Roberts
COUNTY STAFF PRESENT: Deputy County Manager Caitlin Fenhagen and Clerk to the Board
Laura Jensen. (All other staff members will be identified appropriately below)
Chair Hamilton called the meeting to order at 7:00 p.m. All commissioners were present.
1. Additions or Changes to the Agenda
There were no changes to the agenda.
Chair Hamilton read the public charge.
2. Public Comments (Limited to One Hour)
a. Matters not on the Printed Agenda
Carol Conway expressed concerns about oversight for the Department of Social
Services. She said that if there is a case that is not about discrimination and is bungled, there is
no recourse. She said that disability is mentioned in the strategic plan, but not in the outcomes.
She had three recommendations: 1) fund an independent ombudsman, 2) agency-wide training
on facts about intellectual and developmental disabilities, and 3) hire more disabled workers in
the county system and consider how volunteers with more severe disabilities can contribute to
the county with supervision.
Gary Linz expressed concerns about procedures at land records at the Register of
Deeds and clerical errors that resulted in his property being transferred to another individual
without his knowledge or consent. He said that he has not been given satisfactory answers
from the County Manager and that the Sheriff does not appear to be interested in investigating
any crimes related to these errors. He said he wants answers to his questions and will continue
to speak at commissioners' meetings.
b. Matters on the Printed Agenda
(These matters will be considered when the Board addresses that item on the agenda below.)
3. Announcements, Petitions and Comments by Board Members
Commissioner McKee said that at the retreat the Board heard disturbing news about the
possible budget shortfalls and encouraged the community to pay attention.
Commissioner Portie-Ascott said she attended multiple NAACP events in relation to the
observance of Martin Luther King, Jr. Day. She said she attended the NCACC General
Government Steering Committee, where they focused on the lack of affordable housing in North
Carolina. She said the NC Housing Coalition presented housing strategies that work across
North Carolina. She said they are fighting to remove eviction filings on a tenant's record even
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after outstanding balances have been paid and before the eviction has happened. She said if it
is taken off their record, it is easier for them to move somewhere new in the future. She said the
second strategy was evaluating local barriers to constructing affordable housing. She said that
government regulations can account for, on average, 25% of the cost of a new home. She said
Chatham County said they were only 10%. She would like to know what percentage of the cost
of a home in Orange County is due to government regulations.
Vice-Chair Fowler congratulated Betty Curry for receiving the 2026 Martin Luther King,
Jr. Award from the Chapel Hill/Carrboro NAACP. She highlighted the inclusion of the Holocaust
proclamation on the agenda and said it is important to remember history and to not repeat it.
She said she attended the county quarterly transportation meeting where they heard updates
from municipalities and NCDOT local projects. She said she will attend the Triangle West TPO
meeting and later in the week, the GoTriangle Special Tax Board meeting.
Commissioner Bedford said that Commissioner Portie-Ascott gave the keynote address
at the Chapel Hill/Carrboro NAACP event and did a wonderful job. She said she enjoyed
several events over the weekend including a banquet with retired Judge Fox. She said she
attended the DSS Board meeting earlier in the day where they went over the budget and
adopted the workplan for the coming year.
Commissioner Greene said she attended the Northern Orange NAACP Martin Luther
King, Jr. event. She said there will be a panel presentation on January 26 at the Chapel Hill
Library about Congressman George White and the politics of the early 20' century. She said
the panelists include Tim Tyson, former Congressman GK Butterfield, Hillary Harris Klein of the
Southern Coalition for Social Justice, and Commissioner Greene.
Commissioner Carter thanked all the employees who retired in 2025 and for all those
who continue to serve. She said she attended the Chapel Hill/Carrboro NAACP event. She
said she attended the NCACC General Government Steering Committee, and they stated that
water and sewer capacity is critical to housing. She said in the North Carolina Select
Committee on Property Taxation, they discussed various property tax exemptions. She said
she'd reflected on the challenges of 2025 and that she was committed to working with fellow
commissioners and staff to find solutions and new approaches to solving problems.
Chair Hamilton said the county is facing challenges and encouraged the community to
pay attention as they go through the budget season. She expressed admiration for
Commissioner Portie-Ascott's address at the Martin Luther King, Jr. Day celebration. She said
she attended the quarterly Advisory Council on Aging, where they had a presentation on
Medicare and the Senior Health Information Insurance Program (SHIIP), which is one of the
best programs the state has for seniors to get unbiased information about Medicare. She said
there is a program to help catch Medicare fraud and abuse by talking to beneficiaries and
helping them understand what to look for. She hopes that the Department on Aging Director will
consider ways to help people fight Medicare fraud and abuse. She said there's a NC
Partnership to Address Adult Abuse with a website people can visit: NC3pa.org.
4. Proclamations/ Resolutions/ Special Presentations
a. International Holocaust Remembrance Day Proclamation
The Board approved a proclamation acknowledging January 27, 2026 as International
Holocaust Remembrance Day.
BACKGROUND: The United Nations has declared January 27th as International Holocaust
Remembrance Day, a solemn occasion to honor the memory of six million Jews murdered in the
Holocaust, and millions of other innocent victims who perished for failing to conform to Nazi
ideology.
Chair Hamilton introduced the following proclamation and the Board read it in turn:
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ORANGE COUNTY BOARD OF COMMISSIONERS
Proclamation
International Holocaust Remembrance Day
January 27, 2026
Commemorating the Past, Confronting Hate, and Committing to a Just Future
WHEREAS, the United Nations has declared January 27th as International Holocaust
Remembrance Day, a solemn occasion to honor the memory of six million Jews murdered in the
Holocaust, and millions of other innocent victims who perished for failing to conform to Nazi
ideology; and
WHEREAS, we also honor the strength and resilience of the millions who survived Nazi
persecution, enduring unimaginable trauma and loss — including many who have recorded their
personal testimony in books, videos, and personal diaries; and
WHEREAS, we pay tribute to the courageous individuals, groups, and countries — both Jewish
and non-Jewish — who resisted, physically and spiritually, to stand against injustice and protect
those targeted for extermination; and
WHEREAS, we remember that the Holocaust did not start with gas chambers — it began with
the erosion of rights and legal protections coupled with state-sponsored propaganda, bigotry,
and dehumanization targeting Jews and others, and which escalated to mass murder and
genocide; and
WHEREAS, we unequivocally denounce all forms of discrimination, violence, murder, and
genocide against any people, and reaffirm our condemnation of antisemitism, racism, and any
form of bigotry directed at culturally, politically, socially, or ethnically distinctive communities;
and
WHEREAS, we value a community where diverse cultural and religious traditions are honored
and woven into the rich fabric of community life; and
WHEREAS, in conjunction with the nationwide Light Up in Yellow Campaign.
(https://www.Iightupamericayellow.com/), the State of North Carolina will light up the State
Capitol in yellow on January 27, 2026 in honor of International Holocaust Remembrance Day,
and Orange County can join in recognition and remembrance by lighting up select County
buildings;
NOW, THEREFORE, let us unite in remembrance and resolve — committing ourselves to the
creation of a world that is safe, inclusive, and welcoming to all. Let the lessons of the Holocaust
guide us as we foster empathy and justice, speak out against hate in every form, and uphold the
dignity and human rights of every human being.
On this International Holocaust Remembrance Day, we pledge our shared responsibility to build
communities built upon respect and mutual understanding so that "Never Again" is not a
promise, but a lived reality for generations to come.
This the 20th Day of January, 2026.
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Jean Hamilton, Chair
Orange County Board of Commissioners
A motion was made by Commissioner McKee, seconded by Vice-Chair Fowler, to
approve and authorize the Chair to sign the proclamation.
VOTE: UNANIMOUS
PUBLIC COMMENT:
Sharon Halpern thanked the Board for the Holocaust Remembrance proclamation during
the observance of Auschwitz-Birkenau's liberation anniversary. Sharon shared she keeps a
photograph in her office that symbolizes indifference, reminding her of the world's inaction
during the Holocaust. She travels to visit Holocaust-related sites worldwide and sees the
proclamation not as a personal honor, but as a collective promise to the 6 million Jews and
others persecuted. She emphasized the ongoing fight against antisemitism and hatred, urging
education and moral clarity to protect the vulnerable and inspire actions preventing future
atrocities.
Chair Hamilton thanked Sharon Halpern and Bonnie Hauser for bringing the
proclamation to the Board's attention.
Commissioner McKee said it is important to realize that if we don't remember what
happened we might repeat it.
b. Presentation of Annual Comprehensive Financial Report for FYE 6/30/2025 and
Approval of Audit Services Contract Amendment
The Board:
1) Received a presentation on the Annual Comprehensive Financial Report (ACFR) for the
fiscal year ended June 30, 2025; and
2) Approved an Audit Services Contract Amendment for Fiscal Year 2025.
BACKGROUND: The ACFR reports on all financial activity of the County for the fiscal year July
1, 2024, through June 30, 2025. Mauldin and Jenkins, LLC, a firm of Certified Public
Accountants, audited the County's financial statements. The financial statements and audit are
required by Chapter 159-34 of the North Carolina General Statutes. The financial report for the
Orange County Sportsplex, as required under the management contract, is included in the
County's ACFR.
The County received an unmodified (clean) audit opinion on the financial statements received
from the audit. The financial audit results indicate compliance with County financial policies. The
Chief Financial Officer and representatives of Mauldin and Jenkins, LLC, will cover highlights of
the report and answer any questions. The County's Unassigned fund balance remained in
compliance with the 16% County policy at 16.9% of General Fund expenditures.
Under North Carolina General Statute 143-129(e)(2), certain professional services including
audit, legal and consulting are not subject to the same competitive bidding requirements as
goods and construction contracts. Mauldin and Jenkins incurred $15,000 in additional expenses
due to the requirements of the Uniform Guidance and State Single Audit Implementation Act and
major program selection for FY 2025. Below are the programs required for the Single Audit:
1. Medicaid
2. Child Support Enforcement
3. Housing Section 8
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4. Opioid Settlement
5. Temporary Assistance for Needy Families (TANF)
6. Public School Capital Outlay
7. Juvenile Crime Prevention Council
The number of major programs subject to audit varies each year based primarily on (1) the
composition of the County's federal awards and (2) the composition of the County's state
awards. Staff will review further with the auditors the estimated programs to be audited to meet
audit thresholds and standards.
For the current audit year, these requirements resulted in a higher number of major programs
than anticipated when the original $135,000 contract amount was established, leading to the
additional cost. This increase was not the result of missed requirements or a change in audit
standards adopted after contract approval. The auditors expect the number of required major
programs — and associated costs — to decline in future years due to the expiration of COVID-
related funding and the planned increase in federal and state threshold levels to $1,000,000.
The attached Audit Services Contract Amendment increases the FY 2025 cost from $135,000 to
$150,000. The FY 2026 and 2027 audit budgets are expected to be $140,000 and $145,000
respectively. Staff will present the required annual Local Government Commission audit
contracts for those years at a future Board Business meeting.
Gary Donaldson, Chief Financial Officer, introduced the item and Tim Lyons and Chad
Jackson from auditor Mauldin and Jenkins.
Tim Lyons made the following presentation:
Slide #1
ORANGE COUNTY
NORTH CAROLINA
-Na AT Presentation of Audit Results
June 30, 2025
6
Slide#2
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Orange County,North Carohno
Agenda
• Engagement Team
Overview of:
Audit Opinion
Financial Trends
o Compliance Report
• Required Communications
Accounting Recommendations and Related Matters
Answer Questions
Auditor's Discussion&Analysis(AD&A) Going Further.
June 30,2025
Slide #3
Orange County,North Carolina
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YEAR COVERING OVER$5.3
BILLION OF FEDERAL GRANTS
CONSISTENTLY RANKED AS A TOP
ACCOUN7ING FIRM IN THE U.S. TEAM MEMBERS DEDICATED
TO SERVING THE ' 1 56,000
+ GOVERNMENTALINDUSTRY
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100+ year ! - HOURSANNUALLY
HISTORY �oSN" PROVIDEDTO
OF QUALITY SERVICE • I GOVERNMENTAL CLIENTS
f IyFf �J CURRENT CLIENTS AWARDED
Serve 700+ MAVLDIN&JENKIpc 1 /5+ THE GFOA CERTIFICATE OF
GOVERNMENT CLIENTS EXCELLENCE
GOVERNMENTAL 6 14
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PARTNERS I V ,,,,,,, STATES OFFICES
Engagement Team Leaders
Leaders
Tim Lyons, Engagement Partner I Brian Nicholson,Quality Review Partner I Chad Jackson,Manager
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide#4
AT
1 Orange County,North Carolina
Audit Opinion
Our Responsibility Under Auditing Standards Generally Accepted in the United States of
America(GAAS)
We considered the internal control structure for the purpose of expressing our opinion on Orange County,North Carolina's
(the"County"y basic financial statements,not for the purpose of providing an opinion on the effectiveness of internal controls.
Our audit was performed in accordance with GAAS and Government Auditing Standards.
Our objective is to provide reasonable—not absolute—assurance that the basic financial statements are free of material
misstatement.
The bask:financial statements are the responsibility of the County's management.
. We did not audit the financial statements of the Orange County ABC Board. The financial statements of the ABC Board were
audited by other auditors whose report was furnished to us,along with certain other required communications. Our opinion
on the Countys financial statements is based solely on the report of the other auditors who performed the audit of the ABC
Board.The financial statements of the ABC Board were not audited in accordance with Government Auditing Standards.
• Report on Basic Financial Statements
:. Unmodified("clean')opinion on basic financial statements.
:. Presented fairly in accordance with accounting principles generally accepted in the United States of America.
.; Our responsibility does not extend beyond financial information contained in our report.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide #5
NAT
1 Orange County,North Carolina
Compliance Reports
• Government Auditing Standards("Yellow Book")Report
The financial report package contains a report on our tests of the County's internal controls and compliance
with laws,regulations,etc. The report is not intended to provide an opinion on internal controls nor is it
intended to provide a legal determination on the County's compliance with applicable laws and regulations.
This report and the procedures performed are required by Government Auditing Standards.
• Compliance Reports
We were required to perform Single Audit procedures on seven(7)major programs(4 Federal and 3 State of
North Carolina programs).
We issued a report on the County's federal programs in accordance with the Uniform Guidance. That report
contained an unmodified opinion on compliance.
We issued a report on the County's state programs in accordance with the State of North Carolina Single
Audit Implementation Act. That report contained an unmodified opinion on compliance.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
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Slide #6
f
Orange County,North Carolina
Financial Trends-Composition of Fund Balance
Fund Balance Categories-General Fund Trends from 2024 to 2025
50,060,000
2024 Fund Balance:$77.72M
45,000,000
40,000,000 2025 Fund Balance:$78.36M
35,000,00t1 Changes in unassigned fund
30,000,000 balance:
29,000,000 2024:$39.78M
20,000,000
2025:$42.85M
15,000,000
Unassigned fund balance as
10,000,000 of Ju ne 30,2025,is 16.9%of
5.000,000 ' ' ' General Fund expenditures
which is compliant with 16%
2023 2024 2025 County policy disclosed in
■nonspendable ■Restricted ■Committed ■Assigned ■Unassigned Note 1 to the F/S.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide #7
/FT
Orange County,North Corolina
Financial Trends-General Fund Revenue
Charoesfor services 4.9%
Other,1.9%
Intergovemmental,6.9%
Sales Tases.
15.1%
Property Tables,
71,2%
2025-Actual 2025-Budget Oiff
Property Taxes 206,488,649 203,205,934 3,282,715
Sales Taxes 43,717,364 44,139,012 (421,628)
Intergowrnmental 20,140,939 21,892,072 (1.751.133)
Charges for services 14,173,742 13,816,624 357,118
Other 5,455.049 13,308,457 (7.851.408)
289.975,7433 296,360.099 (6,384,336)
Auditor's Discussion&Analysis(AD&A)
June 30,2025
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Slide #8
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l 1 Orange County,North Carolina
Financial Trends-General Fund Expenditures
2025-Actual 2025-Budget Diff %age
Community services $ 15,845,035 $ 16,822,295 $ 977,260 6%
General government 13,152,231 13,923,838 771,607 5%
Public safety 40,129,493 41,217,286 1,087,793 14%
Human Services 47,987,431 52,835,889 4,848,458 17%
Education 113,122,510 113,159,588 37,078 39%
Support services 20,031,716 29,136,667 9,104,951 7%
Debt service(') 36,868,612 35,636,656 (1,231,956) 13%
$ 287,137,028 $ 302,732,219 $ 15,595,191 100%
*Debt service expenditures includes approximately$19.1 million of principal and interest payments on
school-related debt for the fiscal year ended June 30,2025. When the balance of those payments is added
to non-debt service, total expenditures for education total approximately$132.2 million or 46%of total
General Fund+Debt Service Fund expenditures.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide #9
AAi
Orange County,North Carolina
Financial Trends -Proprietary Funds
Solid Waste Enterprise Fund
2025 2024 Change
Operating revenues $ 10,847,396 $ 11,093,956 $ (246,560)
Operating expenses 13,754,493 11,903,792 1,850,701
Operating income (2,907,097) (809,836) (2,097,261)
Unrestricted net position 6,128,359 8,857,525 (2,729,166)
Operating cash flow 392,924 1,264,554 (871,630)
Overall cash flow (3,017,611) 467,457 (3,485,068)
SportsPlex Enterprise Fund
2025 2024 Change
Operating revenues $ 5,956,282 $ 5,497,730 $ 458,552
Operating expenses 5,534,000 5,889,969 (355,969)
Operating income 422,282 (392,239) 814,521
Unrestricted net position 1,251,011 318,997 932,014
Operating cash flow 1,174,813 257,861 916,952
Interfund transfers 799,669 746,694 52,975
Overall cash flaw 2,942,604 (381,919) 3,224,523
Auditor's Discussion&Analysis(AD&A)
June 30,2025
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Slide#10
Orange County,North Carolina
Required Communications
• Significant Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies.
The significant accounting policies used bythe County are described in Note 1 to the basicfinancial statements.
During the current year,the County was required to implementthe provisions of GASB Statement No.101,
Compensated Absences and GASB Statement No.102,Certain Risk Disclosures.
The policies used by the County are in accordance with generally accepted accounting principles.
In considering the qualitative aspects of its policies,the County is not involved in any controversial or emerging
issues for which guidance is not available.
• Management judgment/Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by managementand are based on
management's knowledge and experience about past and current events and assumptions about future events.
The County uses various estimates as part of its financial reporting process-including actuarial assumptions.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide #11
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L Orange County,North Carolina
Required Communications(Continued)
• Relationship with Management
We received full cooperation from the Counrys management and staff.
There were no disagreements with management on accounting issues or financial reporting matters.
Management Representation
We requested,and received,written representations from management relating to the accuracy of information
included in the financial statements and the completeness and accuracyof various information requested by us.
• Consultation with Other Accountants
To the best of our knowledge,management has not consulted with,or obtained opinions from,other independent
accountants during the year,nor did we face any issues requiring outside Consultation.
• Significant Issues Discussed with Management
There were no significant issues discussed with management related to business conditions,plans,or strategies
that may have affected the risk of material misstatement of the financial statements.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
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Slide #12
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4 J Orange County,North Carolina
Required Communications(Continued)
• Audit Adjustments
Several adjustments were required during the conduct of the audit;these adjustments have been provided to
management and they have provided us with representations that the adjustments have been posted to the
County's general ledger.
We did not have any passed audit adjustments.
• Financial Statement Disclosures
The footnote disclosures to the financial statements are also an integral part of the financial statements and the
process used by management to accumulate the information included in the disclosures was the same process
used in accumulating the statements. The overall neutrality, consistency, and clarity of the disclosures was
considered as part of our audit.
• Information in Documents Containing Audited Financial Statements
Our responsibility for other information in documents containing the Countys basic financial statements and our
report thereon does not extend beyond the information identified in our report. If you intend to publish or
otherwise reproduce the financial statements and make reference to our firm,we must be provided with printers'
proof for our review and approval before printing. You must also provide us with a copy of the final reproduced
material for our approval before it is distributed.
• Auditor Independence
In accordance with AICPA professional standards, M&J is independent with regard to the County,its component
unit,and its respective financial reporting processes.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Slide #13
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J Orange County,North Carolina
Audit Findings
• 2025-001 Accounting for Lease Activity
Issue: We noted that the County did not record the current year lease activity required under GASB 87. A new
material lessor lease executed during the fiscal year was not recorded in the County's financial statements,as well
as the current year additions for lessee leases were not recorded. As a result,both lessee and lessor lease activity
for the fiscal year was incomplete in the accounting records and thus audit adjustments of approximately$73
million were required to properly report the County's leasing activity in accordance with GAAP.
• 2025-002 Reporting of Accounts Payable and Related Balances
Issue: During our search for unrecorded liabilities,we identified multiple vendor invoices relating to goods and
services received prior to year-end that were not accrued to the appropriate fiscal year. These invoices were
instead recognized in the subsequent fiscal year when processed,resulting in a misstatement of accounts payable
and expenditures. As a result,audit adjustments totaling approximately$700,000 were required to properly report
the Count}fs liability for accounts payable and the related expenditures/expenses for fiscal year 2025.
• 2025-003 Prior Period Adjustment
Issue: We noted that the County recorded sales and use tax refund receipts after year-end as revenue,despite the
related receivable and revenue having already been recognized in prior fiscal years. This resulted in duplicate
recognition of revenue and thus audit adjustments were required to properly reduce outstanding receivable
balances and to restate beginning fund balance of the Countys General Fund to address the errors in revenue
recognition that occurred in previous years.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
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Slide #14
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�_ Orange County,North Carolina
Management Letter Comments(Recommendations)
• Accounting for Special Revenue Funds
During our review of the County's financial statements,we noted the DSS Payee Fund did not have any revenue or expenditure
activity(outside of a journal entry writing off liabilities)for the fiscal year under audit. Based on our review of the general
ledger activity,it appears the County is still accounting for this fund as if it was still a custodial fund of the County where all
amounts are received as cash and offset with a corresponding liability. With the change in accounting standard that was
brought about by GASB Statement No.84,Fiduciary Activities,this fund was reclassified to a special revenue fund in previous
years and should be reflecting the inflows it receives during the fiscal year as revenues and conversely,the outflows as
expenditures. Due to the fact that the activity for the fiscal year ended June 30,2025,was not material,an audit adjustment to
reclassify the activity was not required. However,we recommend County staff implement additional internal controls or
additional annual closeout procedures to the ensure the amounts are properly recorded in accordance with generally accepted
accounting principles(GAAP).
• Lack of Annual Budget Adoption-Special Revenue Fund
During our audit,we noted that the County did not adopt an annual budget for one of its Special Revenue Funds for the fiscal
year ended June 30,2025. North Carolina General Statutes and the County's budgetary policies require that all funds subject to
budgetary control have a formally adopted annual budget.Without an adopted budget,expenditures and revenues in the
Special Revenue Fund were not subject to formal budgetary control, increasing the risk of unauthorized spending and
noncompliance with state law and County policies. We recommend that management ensure all Special Revenue Funds are
reviewed annually during the budget process and that an adopted budget ordinance is approved for each fund,regardless of
the activity level.
Auditor's Discussion&Analysis(AD&A)
June 30,2025
Vice-Chair Fowler asked about concerns of the failure to adopt a DSS budget and
insufficient internal controls, and absence of formal budgetary oversight. She asked for more
detail on how the DSS Payee Fund should be managed.
Tim Lyons said that these types of funds used to be called agency funds, and that's how
every county government in North Carolina accounted for DSS payee funds. He said GASB 84
changed the definition of what are now known as custodial funds and the payee funds does not
meet the definition of a custodial fund. He said now the DSS Payee Fund is considered a
Special Revenue Fund, and it reports an income statement. He said the difference is how it's
set up in the general ledger system with cash flowing in and going to a liability account, then the
cash gets paid out of the account. He said that activity must be reclassed to an income
statement. He said the accounting system is doing one thing and then manual adjustments
must be made. He said it would be better to have it accounted for in the accounting system
rather than relying on manual processes.
Vice-Chair Fowler asked if DSS has fixed the issue.
Tim Lyons said no, not to his knowledge.
Chair Hamilton asked what the definition is of a custodial fund vs. a special revenue
fund.
Tim Lyons said there are a couple of accounting standards within the GASB literature
that defines what a special revenue fund is. He said special revenue funds at a minimum must
have a revenue stream that is restricted for a purpose. He said there are a lot of things that go
into what can and cannot be a custodial fund. He said there are several significant elements that
GASB lays out about control and who the beneficiary of the fund is and if it is outside of the
government. He said they question if the activity of the fund is being derived from the
government's sole source revenues. He said there are a lot of criteria of what can and cannot
be a custodial fund. He said when GASB 84 came out, the LGC said DSS Payee Funds do not
meet the definition of a custodial fund. He thought this changed in 2021. He said that it needs
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to be accounted for in the accounting system from the beginning rather than making it a manual
adjustment process.
Vice-Chair Fowler clarified that nothing nefarious happened, the accounting method just
needs to be fixed.
Gary Donaldson said staff was in the phase of implementing the fix and it will be
corrected by the end of the fiscal year.
Commissioner Portie-Ascott asked if the invoice that wasn't accrued in the correct fiscal
year was due to staff turnover or a need for training. She asked how that will be prevented in
the future.
Gary Donaldson explained the fiscal year-end financial procedures with departments.
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' Orange County, North Carolina
New Accounting Pronouncements
• New GASB Pronouncements for Future Years
Statement No. 103, Financial Reporting Model Improvements was issued in 2024 and is effective for fiscal years
beginning afterJune 15,2025,which means the Courty's fiscal year ended June 30,2026. This new standard will change
a few things In the Countys ACFR (Management's Discussion and Analysis; presentation of budgetary comparison
schedules;and the statement of revenues,expenses and changes in net position for the County's enterprise funds).
Statement No.104,Disclosure of Certain Capital Assets,clarifies information that is required to be disclosed in the
capital asset footnote and roll-forward. With the introduction of a new class of assets in recent years (right-to-use
assets),the CASTS has clarified how those items need to be presented in the County's footnotes. In addition,this new
Standard will require the County to separately disclose the historical cost and accumulated depreciation (as of the
financial statement date)for any capital assets that are held for sale. The requirements of this Standard are effective
for fiscal years beginn irg after June 15,2025,which rhea ns the County's fiscal year ending Ju ne 30,2026.
Auditor's Discussion&Analysis(AD&A)
June 30, 2025
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Slide #16
40 f Orange County,North Carolina
Govt. Clients - Free Quarterly Continuing Education
• Since March of 2009- For Over 12 Years!!
Mauldin&Jenkins provides free quarterly continuing education for all of our governmental clients. Topics are tailored to be
of interest to governmental entities. In an effort to accommodate our entire governmental client base,we offer the sessions
several times per quarter at a variety of client provided locations resulting in greater networking and knowledge sharing
among our governmental clients. We normally see approximately 180 people per quarter. Examples of subjects addressed in
the past few quarters include;
• Accounting for Debt Issuances GASB Projects&Updates(ongoing&several sessions
• Achieving Excellence in Financial Reporting Human Capital Management
• Best Budgeting Practices,Policies and Processes Grant Accounting Processes and Controls
• Budget Preparation Internal Controls Over Accounts Payable,Payroll and
• ACFR Preparation(two(2)day hands-on course) Cash Disbursements
• Capital Asset Accounting Processes and Controls Internal Controls Over Receivables&the Revenue Cycle
• Col lateralization of Deposits and Investments IRS Issues,Primarily Payroll Matters
• Component Units Legal Considerations for Debt Issuances&Disclosures
• Cybersecurity Risk Management Policies and Procedures Manuals
• Evaluating Financial and Non-Financial Health of a Govt_ Segregation of Duties
• Financial Report Card-Where Does Your Govt.Stand? Single Audits for Auditees
• Financial Reporting Model Improvements Special Purpose Local Option Sales Tax(SPLOST)
• GASB Nos.74&75,OPEB Standards Accounting,Reporting&Compliance
• GASB No.77,Tax Abatement Disclosures Uniform Grant Reporting Requirements and the New
• GASB No.84,Fiduciary Activities Single Audit
Auditor's Discussion&Analysis(AD&AJ
June 30,2025
Slide #17
Questions & Comments
ORANGE COUNTY
NORTH CAROLINA
4T Thank You for the Opportunity to Serve
15
Commissioner Carter said she would like to receive information on future classes offered
by Mauldin and Jenkins. She thanked the Finance staff for their work in delivering a clean audit.
Commissioner Bedford asked if opioid funds are special revenue funds.
Tim Lyons said that was correct.
Chair Hamilton asked what the interfund transfers were for the Sportsplex.
Tim Lyons described how interfund transfers work between the Sportsplex and other
county funds.
Chair Hamilton said it's activity between the general fund and the Sportsplex.
Tim Lyons said there was more information on transfers in footnote #7 in the ACFR.
Chair Hamilton thanked the presenter. She said minimizing errors that become material
gives the Board confidence that they are being good stewards of the public's dollars.
A motion was made by Commissioner Bedford, seconded by Commissioner Carter, to
approve and authorize the Chair to sign the Audit Services Contract Amendment for the Fiscal
Year 2025 audit services.
VOTE: UNANIMOUS
5. Public Hearings
None.
6. Regular Agenda
a. Community Climate Action Grant (CCAG) — FY 2025-26 Project Selection
The Board:
1) Received the grant project funding recommendations from the Commission for the
Environment (CFE) and the overall scores and comments from the CFE and Human
Relations Commission (HRC) for the FY 2025-26 Orange County Community Climate
Action Grant Program; and
2) Approved funding for the recommended Community Climate Action Grant projects for
FY 2025-26.
BACKGROUND: As part of the FY 2019-20 budget, the Orange County Board of
Commissioners (BOCC) established the Orange County Community Climate Action Fund to
accelerate climate mitigation efforts. The Fund supports the Board's commitment to ambitious
targets, including a transition to 100% renewable energy by 2050. The Climate Action Plan
further builds on this commitment by defining additional targets and identifying the actions and
strategies needed to achieve them.
For the FY 2025-26 funding cycle, $267,750 was allocated to general applicants to support
climate action projects designed to benefit Orange County residents both socially and
financially. The Board did not approve any climate funding for schools this year. In alignment
with BOCC direction, the selection process for awarding funds was conducted through the
Community Climate Action Grant program.
Sixteen (16) applications were received this year from applicants representing nonprofits, small
businesses and public organizations whose total requests add up to $619,095. Grant
applications were completed over the summer and reviewed by both the Commission for the
Environment (CFE) and the Human Relations Commission (HRC) in fall 2025.
The following is a rank-order summary table of the combined project scoring and
recommendations for funding. More details on each project are available in Attachment 1.
16
Total
Applicant Amount Recommended Score
Rank Name Project Name Project Summary Requested Funding (out of
26)
A partnership between
Wildflower Lane Farm and
Table to use unused land at
Table Twin Creeks an undeveloped Orange
1 Ministries, Inc. Farm Expansion County Park(Twin Creeks)to $50,000 $30,000 21.57
increase locally sourced,
nutritious food to feed children
served by Table.
Installation of sustainable
stormwater management
measures in historically
Urban High-School underserved communities
Students utilizing public HS teachers
2 Sustainability Installing Riparian and students in a certified $52,000 $38,000 21.35
Solutions, Inc. Buffers green infrastructure training
program to implement these
measures, especially in areas
affected by tropical storm
Chantal.
Habitat for Weatherization&
Humanity of Weatherization repairs for 11
3 Orange County, Disaster Resilient homes $150,000 $0 20.56
NC Housing
This initiative reduces energy
burdens in Carrboro by
providing residents with
Carrboro Energy education, home energy
Town of audits, energy-saving kits, and
4 Carrboro Efficiency guided access to rebates and $29,145 $29,145 20.31
Program electrification upgrades
through trained community
leaders, resulting in lower bills
for over 230 households.
The project will plant 200
trees, distribute 2,000
seedlings, and offer
workshops on climate-resilient
Trees for the Tree Planting and tree care to expand the native
5 Triangle Education tree canopy in low-equity, $50,000 $30,000 20.10
climate-vulnerable
neighborhoods through a Pay-
What-You-Can planting
program.
Renewable 52-acre organic farm
Energy supplying high-quality produce
6 Red Hawk Infrastructure for year-round using soil-based $30,000 $30,000 19.74
Farm, LLC the Future of greenhouse production and
Farms technical growing strategies
seeks funds to transition from
17
Total
Applicant Amount Recommended Score
Rank Name Project Name Project Summary Requested Funding (out of
26)
fossil-fuel dependence to
renewable energy systems by
replacing single phase with 3-
phase power to enable solar
installation.
Upstream
Works—on Carolina Supplies, services, outreach
behalf of Community materials and labor to expand $30,478 $21,300 19.70
Carolina a compost program into 7 new
Community Compost neighborhoods and 1 church
Compost
Weaver Energy Efficient Replacement of windows in 7
Community
8 Housing Windows residential units with energy $61,352 $61,305 18.64
Association Installation efficient models
Solar-powered well on nearby
Hillsborough Solar powered church property to provide
9 Community community sustainable, cost-effective $18,000 $0 18.27
Garden garden irrigation irrigation that remains
functional during drought or
emergencies
Installation of a 23.4kW solar
Solar Equity St. Joseph's CME array on the roof of St.
10 Church Solar Joseph's CME Church, $28,000 $28,000 17.83
Inc. Project located in Chapel Hill's
Northside Neighborhood
Native focused Native, climate-resilient
11 Pee Wee landscaping for 10 dignified and landscaping for 10 affordable $4,000 $0 17.68
affordable tiny
Homes tiny homes of formerly
homeless residents
homes
Extension of a previously
Town of Chapel Extension of E- successful E-bike program for
12 Hill Bike Lending an additional 8-12 months to $25,920 $0 16.58
Library Program offer E-bike experiences to
more residents and staff.
Pilot program to provide 20
Town of E-Bike Voucher income-eligible residents with
13 and Education vouchers for free e-bikes, $33,400 $0 16.09
Carrboro Program reducing transportation
insecurity and emissions.
Installation of highly efficient
14 The Arts Center Cellular Blinds for interior cellular shades on $21,800 $0 15.73
The Arts Center windows to boost the energy
performance of the building
18
Total
Applicant Amount Recommended Score
Rank Name Project Name Project Summary Requested Funding (out of
26)
Introductory climate health
Carolina education sessions for health
15 Advocates for Climate-informed professionals to reduce $10,000 $0 15.29
Climate, Health, Prenatal Care climate-related pregnancy
and Equity risks,with a focus on extreme
heat.
Rooftop Solar Installation of a 9.628 kW
Bluestem Installation for solar array with battery
16 Community NC Bluestem backup on a new barn $25,000 $0 14.67
Community NC extension to move toward net-
zero energy use
Total $619,095 $267,750
Amy Eckberg, Sustainability Manager, made the following presentation:
Slide #1
ORANGE COUNTY
NORTH CAROLINA
Community Climate Action
Grant (CCAG)
Project Selection FY25-26
January 20, 2026
19
Slide#2
CCAG Background
Community Climate Action Grant:
•Established in FY 2019-20 to support community led
climate action
•In its sixth year, with increasing impact, demand,
and community engagement
•Complements and advances Orange County's
Climate Action Plan by funding projects that reduce
emissions, build resilience, and deliver community co-
benefits
•Board-approved scoring and eligibility guidelines
•Projects prioritized for social justice and racial
equity benefits
Slide #3
CCAG Eligibility Guidelines
• Non-profits, public entities, and small
businesses
• All funds spent in Orange County
• Must have legal standing to receive funds
• Ongoing projects eligible if expanding or
accelerating
• Replacement and repair projects are eligible if
not likely to be funded within 5 years
20
Slide#4
CCAG Scoring Criteria
• 26-point scale
• Social Justice and Racial Equity (6pts)
• GHG emissions reduced (4 pts)
• Efficient use of Funds (4 pts)
• Capacity of Applicant (3 pts)
• Local Economic Development (3 pts)
• Amount and Duration of Engagement (3 pts)
• Time to complete (3 pts)
*All applications are reviewed and scored by the Commission
for the Environment and the Human Relations Commission
Slide #5
New This Year
• Community Outreach AnpLI TOOAY� (ommunity(limate
— Signage Action Grant Program
me[ommuniry amami Anion crane pmgram�seed�tatee w
— Promoted at Ag Summit allel ata9rAmamrhaagemitlyMloaarhanzinaraage(numy Applications must
Allppbll"ana be received by
el gl le m apply. August 15,2025.
— Targeted email list We are looks ng la rg real p,a;eck all that help
iedme greenhouze gaz emissions and make
— Various media posifre lmpaAln om mmmonuy.
Alt
• New Grant Portal Launched
— 16applications! — Formomia,ermatio..iFt...a.aa,aa�atm,ea«
ORANGECOUNTY mzomaio�aye coearys�zus�amriyat�zea�aaaace.ayezo�erya�ym
• Diverse and Innovative Projects
— solar, nature-based, energy efficiency, micro-mobility
• $619,095 in grant funding requested ($267,750 available)
21
Slide #6
Advisory Board Recommendations:
• 8 projects recommended for full/partial funding
• Partial funding was applied when projects:
• Were designed to be scalable
• Could leverage other funding sources
• Applicants indicated they could successfully
proceed with partial funding
22
Slide #7
Rank Applicant Name Project Name Amount Recommended Total Score
Requested Fundingout of 26
1 Table Ministries, Inc. Twin Creeks Farm Expansion $50,000 $30,000 21.57
Urban High-School Students Installing
2 Sustainability Solutions, Riparian Buffers $52,000 $38,000 21.35
Inc.
3 Habitat for Humanity of Weatherization&Disaster $1 50 000 $0 20.56
Orange County, NG Resilient Housing
4 Town of Carrboro Carrboro Energy Efficiency $29,145 $29,145 20.31
Program
6 Trees for the Triangle Tree Planting and Education $50,000 $30,000 20.10
Renewable Energy
6 Red Hawk Farm,LLC Infrastructure for the Future of $30,000 $30,000 19.74
Farms
Upstream Works—on
7 behalf of Carolina Carolina Community Compost $30,478 $21,300 19.70
Community Compost
8 Weaver Community Energy Efficient Windows $61,352 $61,305 18.64
Housing Association Installation
9 Hillsborough Community Solar powered community $18,000 $0 18.27
Garden garden irrigation
10 Solar Equity Inc. St.Joseph's CME Church Solar $28,000 $28,000 17.83
Project
Native focused landscaping for
11 Pee Wee Homes 10 dignified and affordable tiny $4,000 $0 17.68
homes
12 Town of Chapel Hill Extension of E-Bike Lending $25 920 $0 16.58
Library Program
13 Town of Carrboro E-Bike Voucher and Education $33,400 $0 16.09
Program
14 The Arts Center Cellular Blinds for The Arts $21,800 $0 15.73
Center
16 Carolina Advocates for Climate-informed Prenatal Care $10,000 $0 15.29
Climate, Health,and Equity
16 Bluestem Community NC Rooftop Solar Installation for $25,000 $0 14.57
Bluestem Community NC
Total Amount Total Amount
Total Requested Recommended
$619,095 $267,750
23
Slide #8
2025 Project Highlights
Drakeford Library Urban Sustainability Solutions
Rooftop solar&educational signage Green infrastructure &workforce development
Expanding renewable energy while creating learning Partnering with schools to manage stormwater and build
opportunities career pathways
r
Trees for the Triangle Binkley Baptist Church
Tree planting in schools Rooftop solar
Increasing tree canopy and engaging students Advancing clean energy through on-site renewable generation
Commissioner Bedford asked how projects are going at the schools. She said Orange
County Schools are doing solar panels for powering electric school buses. She said Chapel Hill
Carrboro City Schools completed Northside Elementary and were working leverage. She asked
what direct-pay is. She asked if that was the tax program and if it had been cut.
Amy Eckberg said direct-pay is the tax program where you can get back 30% on a clean
energy project. She said they are trying to see if they can leverage those funds to do another
solar installation at Morris Grove Elementary. She said the one at Northside Elementary is up
and running.
Commissioner Bedford asked if they are student demonstration installations or if they
can power a wing.
Amy Eckberg said they are mainly going to power the charging stations.
Commissioner Bedford said she would like to take a tour of the school.
Commissioner Carter commended the applicants for their ideas. She highlighted the
idea of Urban Sustainability Solutions and students getting experience in riparian buffer
management.
Vice-Chair Fowler said she was happy to see the ongoing interest and the diversity of
the projects.
Commissioner Greene said Amy Eckberg signaled how hard it was to make decisions
with the projects. She said it's not a bad thing to have twice as much interest in terms of dollar
amount. She appreciated how staff prioritized different projects in different ways. She said Amy
Eckberg went through the process in a thoughtful way.
24
Chair Hamilton said she appreciated the projects. She said there may be a desire to
give funding to new applicants, but that she would prefer that the county use the scoring rubric,
even if it means certain projects get funding for multiple years.
Amy Eckberg said she would take that feedback to the Commission on the Environment.
Commissioner Bedford suggested that staff introduce Urban Sustainability Solutions to
Pee Wee Homes staff and Master Gardeners because they might be able to do some of the Pee
Wee Homes work.
Amy Eckberg agreed.
A motion was made by Vice-Chair Fowler, seconded by Commissioner McKee, to
approve funding for the recommended Community Climate Action Grant projects for FY 2025-
26.
VOTE: UNANIMOUS
b. Condominium Agreement with the Town of Carrboro for the Operation of the
Drakeford Library Complex
The Board reviewed the Condominium Agreement, Deeds, Plat, and Survey for the Drakeford
Library Complex and authorized the County Manager to sign the documents upon final approval
of the County Attorney.
BACKGROUND: At its Business meeting on January 21, 2025, the Board of County
Commissioners approved a temporary Memorandum of Understanding ("MOU") between
Orange County and the Town of Carrboro to operate the Drakeford Library Complex until a
condominium agreement could be finalized. The Condominium Agreement, Deeds, Survey, and
Plat have been finalized by staff for approval by the Orange County Board of Commissioners
and the Carrboro Town Council.
At its Business meeting on July 8, 2025, the Board reviewed the condominium documents and
asked for several changes to those documents. The County and Carrboro have worked through
those requested changes, and the final copy is provided as Attachment 2. The changes
between the July 8th version and the current final version (Attachment 2) are detailed in the red-
lined version of the agreement provided in Attachment 1.
The following outlines the major changes between the original version presented to the Board
on July 8, 2025 and the current final version the Board is being asked to approve tonight:
• WITNESSETH — The new version explicitly recognizes the MOU and outlines the
purpose of the MOU, including further defining and delineating the roles and
responsibilities of the parties operating the Condominium.
• Article I — Section 11 —Allows for disputes not resolved by the association to go through
a mediation process.
• Article II — Section 3 — Establishes that if either party charges for parking, the parties
shall establish rules and regulations which must be approved by the Executive Board,
and any rules and regulations shall be documented in the MOU. It also specifies that at
no time will there be a charge for parking for spaces designated for Library patrons.
• Article VI — Section 4 — Outlines the provision of custodial and security services and that
further details will be provided in the MOU.
• Article VIII — Section 8 — Details that the Drakeford will be available as an election site,
as detailed in the MOU.
25
• Bylaws — Article II — Sections 1, 2 — The Executive Board will be made up of four (4)
members, up from two (2). The 4 members would be the Town Manager and County
Manager, and a designee appointed by each manager.
• Bylaws — Article II — Section 2 — Outlines the appointment of an interim member to the
Executive Board given the death, resignation, or removal of a Town or County Manager.
• Bylaws - Article IV — Section 2, Subsection I — Establishment of the Drakeford Facility
Operations Committee to be detailed in the MOU.
• Bylaws -Article IV— Section 2, Subsection j — Establishes the use of dispute resolution.
The Carrboro Town Council approved the prior Condominium agreement and related materials
at its meeting on June 17, 2025. If the Board of Commissioners approves the condominium
agreement as currently drafted, the Carrboro Town Council will consider re-approval in
February.
Memorandum of Understanding
As described in the Condominium Documents, a Memorandum of Understanding (MOU)
between Orange County and the Town of Carrboro will provide additional details about the
operation of the Drakeford Library Complex. A version of the MOU was provided to the Board of
Commissioners at the July 8, 2025 Business meeting. However, based on the changes in the
Condominium Agreement, the MOU is currently being reviewed by Town and County staff and
will be presented at a later date to both governing boards for final approval.
Alan Dorman, Asset Management Services Director, made the following presentation:
Slide #1
ORANGE COUNTY
NORTH CAROLINA
Drakeford Library Complex
Condominium Documents:
Differences between the version
presented on July 8, 2025, and the
current version
1-20-2026
26
Slide#2
TIMELINE FOR THE APPROVAL OF THE CONDOMINIUM
DOCUMENTS
• July 8th - Condominium documents and MOU were
presented to the Board for comment
• Fall 2025 — The Town of Carrboro and Orange County
worked to update the documents based on comments by
the Orange County Board
• January 20th, 2026 — Orange County Board to review and
approve the Condominium Documents
• Feb 2026 — Carrboro Board will approve condominium
documents
• Spring 2026 — Town and County staff will update and
present to the County Board and Town Council the updated
Memorandum of Understanding
ORANGE COUNTY
NORTH CAROLINA
Slide#3
RELATIONSHIP BETWEEN THE CONDOMINIUM AGREEMENTAND
MEMORANDUM OF UNDERSTANDING
• The condominium agreement establishes the legal basis for the joint
ownership of the property. Once approved by both jurisdictions, it will
be recorded as part of the official record. There will be little need to
change this document going forward.
• The Memorandum of Understanding ("MOU") establishes the
principles for the joint operation of the facility outside of those
stipulated in the condominium agreement. Both jurisdictions approve
the MOU, which may be amended as needed and re-approved by
both jurisdictions.
ORANGE COUNTY
NORTH CAROLINA
27
Slide#4
UPDATES TO THE CONDOMINIUM DOCUMENTS
• Explicitly recognized the MOU and outlines the purpose of
the MOU, including further defining and delineating the
roles and responsibilities of the parties operating the
Condominium.
• Allows for disputes not resolved by the association to go
through a mediation process
• Establishes that if either party charges for parking, the
parties shall establish rules and regulations, which must
be approved by the Executive Board, and any rules and
regulations shall be documented in the MOU. It also
specified that at no time will there be a charge for parking
for designated Library patrons.
ORANGE COUNTY
NORTH CAROLINA
Slide #5
UPDATES TO THE CONDOMINIUM DOCUMENTS
• Details the provision of custodial and security
services and outlines that further details for their
operation will be provided in the MOU
• Details that the condominium will be available as
an election
• The Executive Board will be made up of 4
members, up from 2. The 4 members should be
the Town Manager and County Manager, and a
designee appointed by each manager.
ORANGE COUNTY
NORTH CAROLINA
28
Slide#6
UPDATES TO THE CONDOMINIUM DOCUMENTS
• Outlines the appointment of an interim member to
the Executive Board given the death, resignation,
or removal of a Town or County Manager
• Establishment of the Drakeford Facility
Operations Committee to be detailed in the MOU.
ORANGE COUNTY
NORTH CAROLINA
Commissioner Carter asked if the condominium document includes a reference to the
executive board and if it is articulated further in the MOU.
Alan Dorman said yes to both questions.
Commissioner Carter asked if there's an articulated mediation process in the
condominium agreement and the MOU if there is a tie between the executive board members.
Alan Dorman said it is in the condominium document and will be included in the MOU.
Commissioner Carter asked if he could describe the process to the Board.
Alan Dorman said he would send that to the Board.
Chair Hamilton said page 60 of the agenda discusses dispute resolution. She read a
portion of the agreement and said that seems to address the issue.
Alan Dorman said yes.
Commissioner Portie-Ascott asked if the site will be used for parking during elections
and will parking be free.
Alan Dorman said right now anyone can park for free and a change would have to be
approved by the executive board.
Commissioner McKee asked how parking is enforced for library use only.
Alan Dorman said right now parking is not an issue and there has been plenty of space.
Commissioner McKee said that parking availability may become an issue and should be
addressed. He referred to parking issues at the Hillsborough parking deck.
Alan Dorman said if it does become an issue, they will need to come up with a way to
protect library parking, but they haven't had any resident complaints.
John Roberts said this agreement is substantially different than the Hillsborough parking
deck, which was between the county and a private individual.
Commissioner McKee said he has concerns about future parking space needs. He
asked how it could be determined that people were in the deck for library use.
Alan Dorman said that would be complicated to do so, because there are several
departments operating in the building from two jurisdictions. He said as of now, there haven't
been any issues with parking.
29
Vice-Chair Fowler said there was one instance where there was not enough parking that
she experienced, but there was availability in three other local lots.
Commissioner Greene said she uses the deck frequently. She said it is a great benefit
for the community that the spaces aren't marked.
Chair Hamilton asked about the "meetings for members." She asked if the members are
the county and the Town of Carrboro.
Alan Dorman said yes.
Chair Hamilton asked what a meeting of members would be.
Alan Dorman said that would be the executive board, which would be the town manager,
county manager, and each of their designees.
Chair Hamilton said it is not clear. She said the association is made up of members,
which is the town and the county. She said the members then have an executive board, which
is the town manager, county manager, and designees. She said they aren't one in the same.
She said it's important that the executive board is not the members.
John Roberts said that can be made clearer.
Commissioner Bedford said in could happen in the future that there are additional
members. She said there could be a third member that is not on executive board. She said a
meeting of the members could be separate from the executive board. She suggested that be
noted in the definitions.
Chair Hamilton said it's important to make the distinction between the executive board
and the members.
John Roberts said that can be clarified in the agreement.
The Board indicated that they would approve the agreement with a clarification of
members and the executive board.
Commissioner Bedford thanked Alan Dorman for his work on the condominium
agreement.
A motion was made by Chair Hamilton, seconded by Vice-Chair Fowler, to approve and
authorize the County Manager to sign the Condominium Agreement, Deeds, Plat, and Survey
for the Drakeford Library Complex with the clarification of Article 1, Meeting of Members,
Section 1 about who the members are that need to meet annually, and upon final approval by
the County Attorney
VOTE: UNANIMOUS
7. Reports
None.
8. Consent Agenda
• Removal of Any Items from Consent Agenda
• Approval of Remaining Consent Agenda
• Discussion and Approval of the Items Removed from the Consent Agenda
A motion was made by Vice-Chair Fowler, seconded by Commissioner McKee, to
approve the consent agenda.
VOTE: UNANIMOUS
30
a. Minutes for November 14, 2025, November 18, 2025, November 21, 2025, December 1,
2025, and December 9, 2025 Meetings
The Board approved the draft minutes for the November 14, 2025, November 18, 2025,
November 21, 2025, December 1, 2025, and December 9, 2025 meetings.
b. Motor Vehicle Property Tax Releases/Refunds
The Board adopted a resolution to release motor vehicle property tax values for four (4)
taxpayers with a total of four (4) bills that will result in a reduction of revenue.
c. Property Tax Releases/Refunds
The Board adopted a resolution to release property tax values for fourteen (14) taxpayers with a
total of sixteen (16) bills that will result in a reduction of revenue.
d. Late Applications for Property Tax Exemption/Exclusion
The Board approved sixteen (16) untimely applications for exemption/exclusion from ad valorem
taxation for sixteen (16) bills for the 2025 tax year.
e. Advertisement of Tax Liens on Real Property
The Board received a report on the amount of unpaid taxes for the current year that are liens on
real property as required by North Carolina General Statute 105-369, and approved on or about
March 25, 2026, as the date set by the Board for the tax lien advertisement.
f. Extension of 2026 Tax Listing Period
The Board approved a resolution extending the 2026 Tax Listing Period until February 13, 2026.
g. Fiscal Year 2025-26 Budget Amendment #6
The Board approved budget, grant, and capital project ordinance amendments for Fiscal Year
2025-26.
h. Ordinance Execution for Unified Development Ordinance Text Amendments —
Impervious Surfaces, Watershed Protection Overlay Districts, and Stream Buffers
The Board adopted an ordinance approving text amendments to the Unified Development
Ordinance (UDO), as required by North Carolina General Statute (NCGS) 160D-601(c), based
on the Board's public hearing and approval at the November 18, 2025 Business meeting.
i. Revised Opioid Settlement Fund Spending Authorization Resolution and Approval of
Budget Amendment#6-A
The Board approved a resolution for the final opioid settlement fund spending authorization for
FY 2026, and approving Budget Amendment#6-A.
j. Purchase of Equipment for Solid Waste Management
The Board approved and authorized the Orange County Solid Waste Management Department
to purchase two (2) pieces of equipment.
k. Rejection of Bids and Authorization to Re-advertise — Electric Vehicle Charging
Station (EVCS) Installation Project at the Orange Transportation Services Facility
The Board:
1) Rejected all bids received for the Electric Vehicle Charging Station (EVCS) Installation
Project at the Orange Transportation Services Facility; and
2) Authorized staff to revise the project scope and re-advertise for bids, or pursue an
alternative procurement method, as appropriate.
I. Contract Award for Electric Vehicle Charging Station Installation at Justice Facility &
Hillsborough Commons Facilities
The Board:
1) Approved the County entering into a service contract with Brady Trane Service, Inc. for
the purchase of services to install Electric Vehicle Charging Stations at the Justice
Facility and Hillsborough Commons Facilities; and
2) Authorized the County Manager to execute the Agreement, subject to final review by the
County Attorney, and any subsequent amendments for contingent and unforeseen
requirements up to the approved budget amount on behalf of the Board.
31
m. Approval of a Professional Services Agreement with ICF for the Electric Vehicle (EV)
Fleet Transition and Charging Infrastructure Study
The Board reviewed a cost proposal submitted by ICF Incorporated, LLC (ICF) for services
related to the completion of the Electric Vehicle (EV) Fleet Transition and Charging
Infrastructure Study, and approved and authorized the Manager to sign the Agreement after final
review by the County Attorney.
9. County Manager's Report
Caitlin Fenhagen said that the emergency operations center team was meeting the
following day and that they were actively monitoring the winter weather.
10. County Attorney's Report
John Roberts said he would share information with the Board related to Gary Linz's
comments at the beginning of the meeting. He said he listened to the legislative committee
hearing on property taxes. He said a couple of the things that jumped out to him were
discussions about limiting annual property tax increases to 2-3% and evaluating how counties
conduct revaluations.
11. Appointments
a. Durham Technical Community College Board of Trustees —Appointment Discussion
The Board discussed an appointment to the Durham Technical Community College Board of
Trustees.
BACKGROUND: Durham Technical Community College is governed by a Board of Trustees.
Four (4) members of the Board are appointed by the governor, four (4) are appointed by the
Durham County Board of Commissioners, four (4) are appointed by the Durham Public Schools
Board of Education, and two (2) are appointed by the Orange County Board of Commissioners.
Trustees serve four-year terms and set local policy for the College.
The following individual is recommended for Board consideration:
NAME POSITION TYPE OF EXPIRATION
DESCRIPTION APPOINTMENT DATE
TERM
Emilee Collins BOCC Appointee Partial Term 06/30/2028
If the position listed above is filled, no vacancies remain.
Tara May introduced the item.
A motion was made by Commissioner McKee, seconded by Commissioner Bedford, to
appoint Emilee Collins.
Vice-Chair Fowler said there were many qualified and competent applicants, but it
sounded like the board was looking for a specific skillset and someone has demonstrated
competency and engagement. She said she was supportive of Emilee Collins.
VOTE: UNANIMOUS
Chair Hamilton noted the quality of the applicants and hoped that they would apply for
other advisory board vacancies.
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12. Information Items
• December 9, 2025 BOCC Meeting Follow-up Actions List
• Tax Collector's Report— Numerical Analysis
• Tax Collector's Report— Measure of Enforced Collections
• Tax Collector's Report— In-Rem Foreclosure Progress Report
• Tax Assessor's Report— Releases/Refunds under$100
• Memorandum — Pending Amendments to the Unified Development Ordinance
• Memorandum — Update on Orange County School Food Share Pilot Project
• Memorandum — Recognition of County Employee Retirements from October 1, 2025
through December 31, 2025
• Appeals and Neighborhood Reviews Update Reports
13. Closed Session
None.
Adjournment
A motion was made by Vice-Chair Fowler, seconded by Commissioner Bedford, to
adjourn the meeting at 8:43 p.m.
VOTE: UNANIMOUS
Jean Hamilton, Chair
Recorded by Laura Jensen, Clerk to the Board
Submitted for approval by Laura Jensen, Clerk to the Board