HomeMy WebLinkAboutMinutes 05-26-2026-Budget Work Session 1
APPROVED 6/16/26
MINUTES
ORANGE COUNTY
BOARD OF COMMISSIONERS
BUDGET WORK SESSION
May 26, 2026
7:00 p.m.
The Orange County Board of Commissioners met for a Budget Work Session on Tuesday, May 26, 2026, at
7:00 p.m. at the Whiffed Human Services Center in Hillsborough, NC.
COUNTY COMMISSIONERS PRESENT: Chair Jean Hamilton, Vice-Chair Amy Fowler, and Commissioners
Marilyn Carter,Jamezetta Bedford,Sally Greene, Earl McKee(arrived at 7:04 pm), and Phyllis Portie-Ascott
COUNTY COMMISSIONERS ABSENT: None
COUNTY ATTORNEYS PRESENT: Staff Attorney James Bryan
COUNTY STAFF PRESENT: County Manager Travis Myren, 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 except
Commissioner McKee.
1. Discussion of County Departments' FY 2026-27 Recommended Budgets
The Board reviewed and discussed recommended departmental budgets.
BACKGROUND:The County Manager presented the FY 2026-27 Recommended Operating Budget at the
Board's May 5, 2026 Business meeting. Since then, the Board has conducted one public hearing on May
12,2026 to receive residents'comments regarding the proposed funding plan. At its May 14,2026 budget
work session, the Board discussed recommended FY 2026-27 Outside Agencies funding and
recommended budgets for Chapel Hill-Carrboro City Schools Board of Education, Orange County Schools
Board of Education and Durham Tech Community College. At its May 21, 2026 budget work session, the
Board discussed the recommended FY 2026-27 budgets for the Fire Districts, as well as departments in
the Human Services and Public Safety functions.
This work session offers the Board an opportunity to review and discuss the recommended budgets
directly with County departments and the Sportsplex within the structure of Functional Leadership Teams,
including operations, capital, and department fee schedule change recommendations.
Functional Leadership Teams:
The following Functional Leadership Teams are scheduled to attend this work session:
Support Services:
• Asset Management Services
• Community Relations
• Finance and Administrative Services
• Human Resources
• Information Technologies
2
General Government:
• Board of County Commissioners
• Board of Elections
• County Attorney
• County Manager
• Register of Deeds
• Tax Administration
Community Services:
• Animal Services
• Cooperative Extension
• Environment, Agriculture, and Parks & Recreation
• Economic Development, including Article 46 Sales Tax
• Visitors Bureau
• Planning and Inspections
• Solid Waste
• Sportsplex
• Transportation Services
Kirk Vaughn, Budget Director, made the following presentation:
Slide#1
ORANGE COUNTY
NORTH CARC3LINA
Budget Work Session #3
General Government, Support Services,
and Community Services
May 26, 2026
Board of Orange County Commissioners
3
Slide#2
Capital Investment Plan Scenarios
Updated Debt Model
Bedford Whitted HVAC Amendment
Fowler Pay-Go Amendment
Option 1 -Delays to Reduce Taxes in FY 2029
Option 2-Delays to Reduce Total CIP Tax Rate
All Amendments to date
ORANGE COUNTY
2 NORTH CAROLINA
Kirk Vaughn said staff updated the debt model since the original CIP submission, reconciling it
with the recommended budget, which carried slightly higher figures and correspondingly improved debt-
to-revenue metrics. He confirmed that the costs associated with the 2700 Homestead Road project had
been removed from the model. He said the table for each scenario includes all debt costs, Pay-Go costs,
and general fund revenue ratios across several scenarios. Kirk Vaughn noted that while the full 10-year
impact will be shown, the Board's stated goal of delaying rather than eliminating projects made it most
useful to focus on the first four years of the model.
Slide#3
Capital Investment Plan
Updated Baseline Debt Model
Year
DS to GF Debt Tax Rate Pay-Go Tax
Revenues Equivalent Rate Equivalent
— Reflects Size of Recommended Operating
Budget to determine General Fund Revenues 2027 12.50% 2.0U 0.89t
028 13.28% 1.02$ 0.87¢
— Accounts for Staff Amendment to remove 2700 2029 16.79% 4.454 1.00t
Homestead Road Project 2030 18.10% 1.624
2031 17.88% -
- Results in Total Debt plus Pay-Go Tax 2032 18.16% 0.064
Increases of 11.86 cents through FY2029-30 2033 19.23% 1.624
2034 19.04% -
2035 18.18%
2036 17.28%
otal Impact 10.784 2.76�
ORANGE COUNTY
3 N"W"I CAROLINA
Kirk Vaughn described the baseline scenario as reflecting approximately 11.86 cents in combined
debt and pay-go impact, inclusive of the recommended budget's incremental tax increases.
4
Slide#4
Capital Investment Plan
Bedford Amendment
Fund part of Whitted HVAC improvements with Year DS to GF Debt Tax Rate Pay-Go Tax
Med-Max revenue Revenues Equivalent Rate Equivalent
027 12.50% 2.014 0.894
— County has$6.4 million in HVAC Projects planned for the 2028 13.281/. 1.021ll: 0.874:
Whitted Facility from FY2026-27 through FY 2029-30 Q29 16.78% 4.444: 1.00�
— 28%of Whitted is used for the Dental and Medical Clinics and 2030 18.08% 1.610
eligible 10 be funded with Medicaid Maximization(Med-Max) 2031 17.85% -
Revenue 2032 18.13% 0.014
2033 19.19% 1.650
— 28%of project cost=$1.8 million of project cost funded using 2034 19.00% -
Med-Max revenue
035 18.15% -
- Reduces Med-Max balance in Capital Budget to$10 million 2036 17.25% -
otal Impact 10.744: 2.764
— Results in Total Debt plus Pay-Go Tax Increases of 11.a4
cents through FY2029-30
a ORAN GE rll COUNTY
ROLINA
Kirk Vaughn reviewed an amendment submitted by Commissioner Bedford,which proposed using
a portion of accumulated Medicaid Maximization (Med-Max) revenue to offset a substantial set of HVAC
projects at the Whitted Building. Staff determined that approximately 28%of the Whitted facility's square
footage is occupied by dental and medical clinics, making that portion eligible for Med-Max funding.
Commissioner Carter asked what Med-Max Revenue is.
Kirk Vaughn explained that Medicaid Maximization is a state revenue source received for operating
certain medical and dental services. He noted that the county has been accumulating this balance over
time rather than applying it all to the operating budget, partly in anticipation of the Southern Human
Services expansion. With that bucket now considered full, the County Manager's recommended budget
already includes redirecting more Med-Max revenue to operations going forward. Drawing down the
existing balance for the HVAC project would reduce the Med-Max balance from approximately$12 million
to about$10 million over four years. He said the tax rate equivalent impact would be modest — dropping
from 11.86 to approximately 11.84 cents.
Commissioner Portie-Ascott asked what tax rate equivalent figure means.
Kirk Vaughn clarified that it represents the fiscal pressure placed on the operating budget in that
year due to debt and Pay-Go obligations.The Board would then determine how to mitigate that pressure,
whether through operating reductions or other means.
Commissioner McKee arrived at 7:04 pm.
5
Slide#5
Capital Investment Plan
Fowler Amendment
Increase Pay-Go by$3 million in FY2026-27 Year DS to GF Debt Tax Rate Pay-Go Tax
and$3.5 million in FY2027-28 Revenues Equivalent Rate Equivalent
2027 12.39% 2.014 1.784
- Increases Pay-Go investment from$3.5 miller it 2028 13.15% 1.024 1.024
Recommended FY2026-27 Budget to$6.5 million 2029 16.73% 4.38t
- Adds additional$3.5 million in FY2027-28 to achieve$10 2030 17.95% 1.524
million annual target 2031 17.74% -
2032 18.05% 0.104
- Reduces impact of tax increase in FY2028-29 as there is no 2033 19.18% 1.70t
Pay-Go increase for that year 2034 19-05%
2035 18.19%
- Results in Total Debt plus Pay-Go Tax Increases of 11.73 2036 17.29%
cents through FY2029-30
Totallmpact 10.734 2.804
ORANGE COUNTY
5 N014 t t I CAROLINA
Kirk Vaughn described Commissioner Fowler's amendment,which proposed accelerating the pay-
go phase-in schedule. Rather than phasing in at 3.5, 6.5, and 10 cents over three years, the amendment
would move to 6.5 and 10 cents over just two years. He explained that while this would increase the pay-
go tax obligation in the current year, it would eliminate a compounding pressure point in FY 2029,where,
under the current baseline, a large debt increase and a pay-go increase would coincide. By front-loading
the pay-go phase-in, he said the county would also be able to borrow the$300 million bond authorization
later,generating a small savings in debt equivalency over the early years. He said this scenario reduces the
four-year tax equivalent to 11.73 cents.
Slide#6
Capital Investment Plan
Option 1
Delay FY2027-28 Projects to FY2028-29 Year to GF Debt Tax Rate Pay Tax
Revenues Equivalent Rate Equivalent
- Delays Estes Hills Elementary School Project 1 year 2027 12.50% 2.014 0.894
Design would begin in FY2027-28 and Construction in 2028 13.28% 1.024 0.870
FY2028-29 2029 15.68% 3.234 1.004
• Adds$2 million it inflation that would otherwise go to 2030 16.43% 0.774
High Priority Needs
2031 18.00% 1.934
- Delays four large scale County projects by one year 2032 18.20% 0.324
• Design in FY2027-213 and Constructlon in FY2028-29 2033 19.35% 1.554
- Affordable Housing 2034 19.12%
- Historic Court House 2035 18.27% -
- First phase of VIPER Radio System 2036 17.36%
- Emergency Services Headquarters otallmpact 10-831t 2.764
- Results in Total Debt plus Pay-Go Tax Increases of
9.79 cents through FY2029-30
ORANGE COUNTY
6 N(W 11 1 (.Ali()I I NA
6
Kirk Vaughn presented the first staff-generated option for potential Commissioner amendments.
This option focused on delaying projects currently scheduled for construction in Year 2 (with design in Year
1) by a single year, with the primary goal of reducing the tax equivalent rate increase in FY 2029. On the
school side, this would include delaying the Estes Hills project by one year, resulting in approximately $2
million in additional costs due to inflation at a 3% rate. On the county side,four large-scale projects would
similarly be delayed one year: Affordable Housing, the Historic Courthouse, the first phase of the Viper
radio system, and the Emergency Services Headquarters. He said this option reduces the four-year tax
equivalent to 9.79 cents.
Slide#7
Capital Investment Plan
Option 2 Project loriginal Year INew Year
Delay Projects throughout CIP Plan FY 20 FY 20
Affordable Housing FY 2030-30-31 31 29 FY 2031-31-3232
FY 2033-34 FY 2034-35
— Delays 3 remaining school projects 1 year Central Recreation FY 2030-31 FY 2031-32
Adds$6 million in inflation that would otherwise go to Historic Courthouse FY 2027-28 FY 2028-29
High Priority Needs
1-32
ES Substations FY 03 -31 FY 2
F 3
Y 035-36 Out off CIP CIP
— Delays all tranches of Affordable Housing,the Historic -29
FY 20-28 28
Court House,both VIPER phases,Central Recreation VIPER FY FY z022027-28 FY 2028-31
facility,second and third ES Substation all out 1 year.
Emergency Services Headquarters out 4 years, ES Headquarters FY 2027-28 FY 2031-32
Rogers Road Community Center out 3 years.
Rogers Road Community Center FY 2029-30 FY 2032-33
— Results in Total Debt plus Pay-Go Tax Increases of Cedar Grove Storage Wing FY 2029-30 FY 2033-34
9.17 cents through FY2029-30 Convert existing ES
Headquarters into Admin building FY 2029-30 FY 2033-34
7 ORANGE COUNTY
Kirk Vaughn described a second, more aggressive option.This option would not only delay Year-2
projects but would also push back large-ticket items in both the school and county CIP plans by one year,
and in two specific cases (the Emergency Services Headquarters and the Rogers Road Community Center)
would delay those projects by multiple years. Kirk Vaughn explained that those two facilities are not in
poor condition currently. He said the Emergency Services project is about expanding into a larger, more
secure space and then repurposing the existing facility for county administrative staff. The Rogers Road
facility can also continue to serve its current function for an extended period.
Commissioner Carter asked for more information on why the Emergency Services and Rogers Road
projects would be moved out.
Kirk Vaughn clarified that the reason for pursuing those two projects is not driven by the current
buildings' condition. He reiterated that the Emergency Services Headquarters expansion is aimed at a
capacity and security upgrade, not an emergency replacement.The existing building remains functional.
Commissioner McKee asked what would be done with the space vacated when county employees
move out of the Revere Road facility.
Kirk Vaughn said that staff currently at the Revere Road facility would move to the existing
Emergency Services headquarters and then Revere Road would be surplus property available for
affordable housing purposes. He said that the property had previously been discussed as a potential site
7
for affordable housing. He clarified that this would not be a county-built project and would more likely be
offered through the county's grant and land-offer processes.
Commissioner McKee said using the property for that purpose would increase overall spending.
Kirk Vaughn said that grants and other revenue sources could be leveraged for affordable housing.
Commissioner McKee added that converting the property to affordable housing rather than selling
it outright would effectively reduce county assets.
Kirk Vaughn acknowledged there would be a loss of revenue potential if the Board chose to
dedicate the land to affordable housing rather than conducting a fair market sale. He emphasized that this
decision would be several years down the road and would be a separate Board discussion at that time.
Commissioner Greene said that for years, the central need of nonprofit affordable housing
developers has been access to land. She recalled that a couple of years ago, the county went through a
process of inventorying all available county-owned land and offering it to nonprofits. She described the
Revere Road property as well-situated and said that if the Board was going to remain true to its stated
values on affordable housing, it would be an ideal use for that parcel.
Chair Hamilton said the immediate task is focused on the next four years and how capital
investment timing could be managed to smooth tax rate impacts.
Commissioner Carter noted that while the discussion was largely focused on future years, some
of the options before the Board would influence the current year's tax rate, depending on which scenario
included Pay-Go adjustments for FY 2027.
Kirk Vaughn confirmed that only the Pay-Go will impact the tax rate forthis year,not capital project
timing decisions directly.
Commissioner Bedford stated that if the Board intends to delay school projects,the school districts
needed to know as soon as possible because those decisions would affect which schools they might close
and their overall budget planning. She encouraged commissioners to make thoughtful decisions rather
than simply deferring for three years, acknowledging that those decisions would be revisited each year.
Chair Hamilton reminded the Board that if any Commissioner wished to submit a budget
amendment,the deadline is 10:00 am tomorrow.
Slide#8
Capital Investment Plan
Option 2
Delay Projects throughout CIP Plan Year Rea to GF Debt Tax Rate Tax
Revenues Equivalent Rateto Equivalent
- impact on Debt to General Fund Revenue Ratio 2027 12.50% 2.01$ 0.894
2028 13.28% 1.020 0.87t
- impact on the Tax Rate Equivalent for Debt 2029 15.66% 3.2N 1.000
2030 15.91% 0.18�
- Impact on Tax Rate for the Pay-Go Phase-In included 2031 16.70% LON
in the Manager's Recommended CIP 2032 15.98%
2033 17.01% -
203a 18.52% 2.12Q
2035 18.57% 0.401
2036 17.73% -
otal Impact 9.93� 2.764
B ORANGE
COUNTY
CA
8
Kirk Vaughn said the next option would reduce the four-year combined debt and pay-go tax
equivalent to 9.17 cents. He added that even though the same list of projects would still be completed,
the delay in their timing reduced total debt issuance over 10 years, keeping the county below the 10-cent
debt threshold and maintaining the debt-to-general-fund-revenue ratio below 19% throughout the
planning horizon.
Slide#9
Capital Investment Plan
All Current Amendments and Option 2 to delay
projects throughout the Plan Year DS to GF Debt Tax Rate Pay-Go Tax
Revenues Equivalent Rate Equivalent
— Includes larger reduction proposal,as well as 2027 12.39% 2.014 1.784
Bedford and Fowler amendments. 2028 13.11% 0.994 1.024
2029 15.57% 3.134
— Results in Total Debt plus Pay-Go Tax 2030 15.78% 0.154
Increases of 9.08 cents through FY2029-30 2031 16.53% 0.914
2032 15.80% -
2033 16.86% -
2034 18.42% 2.274
2035 18.55% 0.424
2036 17.71% -
Totallmpact 9.884 2.804
ORANGE COUNTY
9 NORTH CAROLINA
Kirk Vaughn also noted that if the two previously submitted commissioner amendments (from
Commissioner Bedford and Commissioner Fowler) were layered onto Option B, the combined four-year
tax equivalent would fall slightly further to 9.08 cents.
Kirk Vaughn flagged one additional topic he had been asked to address before moving to the next
part of the presentation,which was about deferring or delaying school Pay-Go. If school Pay-Go is reduced
significantly over the next seven years, the county would likely need to ask the school districts to scale
back their plans. If a commissioner proposed reducing Pay-Go as a one-time measure to fund an ongoing
operational expense,that would create a structural deficit the following year unless the Pay-Go reduction
was made permanent. He said permanent reduction from the$10 million target could accommodate some
operating budget increases without a tax increase but would require a return to school districts to
renegotiate the bond plan. He also flagged the risk posed by a potential state constitutional amendment
that could cap the percentage by which local governments could increase taxes year over year. If the
county were far below its Pay-Go target at the end of the current year and such an amendment passed, it
might be very difficult to incrementally increase Pay-Go to reach that target under a new statutory
constraint.
9
Slide#10
General Government Functional Leadership Team
Board of County Commissioners
Board of Elections
County Attorney
County Manager
Register of Deeds
Tax Administration
ORANGE COUNTY
10 NORTH CAROLINA
Travis Myren continued the presentation:
Slide#11
Board of County Commissioners
FY 27 Rec.Revenues FY 27 Rec. Expenses An"FE
$0 $960,521 $960,521 71
General Fund FTEs: 3.000
Basis for Investment: Legal Mandate
ProgramslServices Provided:
• Manage Board of County Commissioners meetings Broadcast of BoCC meetings on cable TV and
website
• Provide administrative support Support Advisory Board meetings
• Records Retention
• Support Board of County Commissioners ORANGE COUNTY
11 NORTH CAROLINA
Travis Myren noted that the Clerk to the Board is a mandated function.
10
Slide#12
Board of Commissioners — page 88
Net decrease in operational expenses- ($16,901)
— Contract Services
• Reduction of$24,481 due to change in livestream and cable television provider.
— Other Operational Expenses
• Decrease totaling($1,250)for Mileage,Meeting Support Supplies,and Advertising.
• Increase of$5,830 for Dues,driven primarily by a$4,304 rise in cost for the NC Association of County Commissioners
(NCACC)membership
• Increase of$3,000 in Departmental Supplies to cover rise in transcription software costs
ORANGE COUNTY
12 NORTH CAROLINA
Travis Myren said that budget changes included reductions in live-stream and cable television
provider costs, minor operational reductions, an increase in dues primarily attributable to North Carolina
Association of County Commissioners (NCACC) membership costs, and a small increase in department
supplies for transcription software.
Slide#13
Board of Commissioners — page 88
%of contracts posted to document management software withing two weeks of completion —•-Target
100.0%
99.5%
99.0%
98.5%
98.0%
97.5%
97.0%
96.5 Goal:100%of contracts posted to document management software within two weeks of completion
96.0%
95.5%
95.0%
FY2022-23 FY2023-24 FY2024-25 FY2025-26 Proj FY2026-27 Budget
ORANGE COUNTY
13 NORTH CAROLINA
11
Slide#14
Board of Elections
KFY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
($110) $1,247,661 $1.247.6
General Fund FTEs: 6.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Conduct all Orange County elections Conduct required list maintenance
• Process candidate filings and issue certifications
• Recruit and train election officials
• Audit and publish campaign finance reports
• Process voter registration forms Secure ADA-compliant voting locations
• Process and research provisional ballot applications
ORANGE COUNTY
14 NORTH C;AROLINA
Travis Myren noted that the Board of Elections is a mandated function.
Slide#15
Board of Elections — page 91
— Decrease in municipal revenue- ($102,490)
• Due to one scheduled election in FY2026-27
— Decrease in operations and personnel
Temporary personnel costs to support elections-($212,285)
• Operational Expenses -($2,500)
ORANGE COUNTY
15 WOIR7'14 C:AROLINA
Travis Myren said that there is only one scheduled election in FY 2026-27. As a result, revenue
collected from municipalities for election services would decrease by $102,000, with a corresponding
decrease in operational costs, primarily in temporary personnel.
12
Slide#16
Board of Elections — page 91
Voter Registration Processed
100,wo
90,000
80,000
70,000
60,000 55,224
50,0cc
43,191
40,000
30,851 30,409 30,000
30,000
19,708 18257
20,000 19,644 20,000
10,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
�1
ORANGE COUNTY
16 NORTH C:AROLINA
Travis Myren said that the number of voter registrations processed in the current year was on par
with comparable non-presidential election cycles, referencing FY 2021-22 as a comparable year at
approximately 30,000 registrations.
Slide#17
County Attorney
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
- $989,130 $989,130
General Fund FTEs: 4.5
Basis for Investment: Legal Mandate; Operational Support
ProgramslServices Provided:
• Legal Representation/Advisement for the County
• Legal Support for Departments
• Contract Drafting and Review
17 ORAN GE�AROLINA T COUNY
Travis Myren said the County Attorney is a mandated function.
13
Slide#18
County Attorney — page 126
- Base budget reduction-$(344)
Savings from switching to contracted student intern work
Legal Review Completed in<10 Days
100
90�° Staffing ievels
ea°l° impacted review
time
70%
60%
50%
40%
30%
20%
10%
0%
FY2023-24 FY2024-25 FY2025.26 P,.j FY2026-27 Budget
ORANGE COUNTY
18 NORTH CAROLINA
Travis Myren reviewed the performance measure, tracking the percentage of legal reviews
completed within 10 days or less. He noted that performance was somewhat lower in FY 2025-26 due to
temporary staffing level challenges in the office, but was expected to return above 90%in the coming year.
Slide#19
County Manager—Arts Commission
FY 27 Rec. Revenues FY i-7 Rec. Expenses Net County Cost in Visitors
I I Bureau Fund
$293,489 $827,961 $534,472
Visitor Bureau Fund FTEs: 3.5
Basis for Investment: Board Priority.Healthy Community, Diverse and Vibrant Economy
Programs/Services Provided:
• Eno Arts Mill LGSTQ Tween Arts Collective
o Art Classes
o Ceramic Studio Countywide Art Events
o Leased Artist Space UpRoar Summer Art Festival
o Special Events Paint It Orange
• Youth Programs
o Summer Camps
o Mini-Camps for Teacher Workdays and School
Holidays
ORANGE COUNTY
19 NOR'Fl I CAROLINA
Travis Myren said that the Arts Commission is discretionary and funded through the occupancy
tax, appearing in the Visitors Bureau fund.
14
Slide#20
County Manager — Budget Office
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $584,641 $584,641
General Fund FTEs: 4.000
Basis for Investment: Legal Mandate, Operational Support
Programs/Services Provided:
• Operating and capital budgeting
• Fiscal oversight and management
• Long term financial forecasting
• School capital coordination and oversight
_.ftm=r_6 �
ORANGE COUNTY
20 NORTH CAROLINA
Travis Myren said the Budget Office is a mandated function.
Slide#21
County Manager— Manager's Office
FY 27 Rec. Revenues N FY 27 Rec. Expenses Net County Cost
$0 $1,206,755 $1,206,755
General Fund FTEs: 5.000
Basis for Investment: Legal Mandate, Operational Support
Programs/Services Provided:
• Serves as a liaison between County Commissioners, County Departments and residents
• Coordinates day-to-day operations of departments and management of personnel
• Oversees the development,presentation and administration of the annual operating budget and Capital Investment Plan
• Investigates and develops strategies for improving service delivery
• Provides the technical and management components for major county endeavors ORANGE COUNTY
21 NORTH CAROLINA
Travis Myren said that the County Manager is a mandated function.
15
Slide#22
County Manager-- Strategic Planning
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $154,362 $154,362
General Fund FTEs: 1.000
Basis for Investment: Board Priority. Countywide Strategic Plan
Programs/Services Provided:
• Countywide Strategic Plan Tracking, Updating, Reporting
• Development, implementation and reporting for Department Level Strategic Plans
• Performance Management&Process Improvements
ORANGE COUNTY
22 NORTH CAROLINA
Travis Myren noted that Strategic Planning is discretionary.
Slide#23
County Manager— Sustainability
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $353,653 $353,653
General Fund FTEs: 2.000
Basis for Investment: Board Priority.Environmental Protection & Climate Action
Programs/Services Provided:
• Federally funded energy efficiency and energy burden reduction programs(including EBERP)focused on lowering utility
costs for low-income households
• Renewable energy and electrification initiatives,including solar installations, EV charging infrastructure, federal Direct
Pay rebate coordination,and oversight of federally funded clean energy projects
• Community Climate resilience and emergency preparedness initiatives, including heat action planning and resilience hub
development
• Community Climate Action Grant program supporting community-based greenhouse gas reduction projects
Climate Action Plan implementation ORANGE COUNTY
23 NORTH CAROLINA
Travis Myren said that Sustainability is a discretionary function.
16
Slide#24
County Manager— page 129
— County Manager, Sustainability, Strategic Planning and Budget
• Operational Reductions-$13,613
— Arts Commission and Eno Arts Mill
• Personnel Reduction-Communications&Outreach Coordinator from 1.0 FTE to 0.5 FTE—($35,896)
• Increase in temporary personnel for Administrative Support—$18,305
• Event Planner for large scale events-$70,000
• Operational Reductions—($1,176)
• Ceramic Studio—($47,427)
— Ceramic Studio Program Revenue-$75,416
— Temporary Personnel for Ceramic Studio Manager-$27,989
— Ceramic Studio Upfil of$20,000 to be covered by additional associated program revenue was approved on Jan 20,2026 Budget
Amendment
• All expenses funded through Occupancy Tax or other outside revenue
• Total Net Cost to Visitor Bureau Fund-$534,472
ORANGE COUNTY
24 NORTH CAROLINA
Travis Myren said operational reductions across the County Manager's Office, Sustainability,
Strategic Planning, and Budget totaled $13,600. In the Arts Commission, a half-FTE was reduced to help
address the shortfall in the occupancy tax/visitor's bureau fund. An increase was included for temporary
personnel,specifically an administrative support role and an events planner who was brought on mid-year
via budget amendment and was now carried forward. Travis Myren highlighted the addition of a ceramic
studio as the Arts Commission returns to the Eno River Arts Mill, noting that the revenue generated by the
ceramic studio exceeds the cost of the studio manager and generates sufficient funds to cover facility
upfitting. All costs are funded through occupancy tax, donations, or contributions from the Arts Alliance,
with a net cost to the Visitors Bureau fund of approximately$534,000.
17
Slide#25
County Manager— page 129
Sustainability Efforts within the County FY2026-27 10-Yr CIP Action
Operations
Sustainability Division $353,653 Mitigation
DEAPR—Soil&Water Division $477,072 Adaptation
Planning—Erosion Control Division $719,996 Adaptation
Emergency Services-Emergency Mgmt Division $983,818 Adaptation
Capital
Climate Action Grant $211,110 $2,264,495 Mitigation
Neuse River(Falls Lake)Rules—Nutrient Management $175,000 $1,750,000 Adaptation
Solar Photovoltaic Systems $2,338,065 Mitigation
Vehicle Replacement EV/Hybrid Higher Upfront Costs(average
$5,000 costs above gas equivalent) $65,000 $325,000 Mitigation
Public EV Chargers $200,000 Mitigation
Staff EV Chargers $373,321 $4,279,711 Mitigation
Lake Orange-Dam Rehabilitation $4,218,883 Adaptation
Lands Legacy $1,000,000 Adaptation
Conservation Easements $1,000,000 Adaptation
25 Totals $3,358,970 $17,376,154
Travis Myren said that this slide responds to a question raised by Commissioner Carter regarding
what county investments, both in the operating budget and CIP, contribute to sustainability goals and the
Eno Hazard Mitigation Plan. He walked through a list of investments, noting that the first four items appear
in the operating budget, while additional amounts are reflected in the 10-year CIP.
Slide#26
County Manager— page 129
• Budget Amendment#813 approved on April 7th included funding for Solar installations.
Solid Waste Administration Building-$140,333
• Whitted Building-$323,976
• Sportsplex Fieldhouse-$640,789
• Emergency Services Center-$239,923
• County anticipates 30%direct pay incentives through the Federal Inflation Reduction Act.
• Sustainability efforts are standard policy in capital project development
• Energy efficient lighting
Water saving plumbing fixtures
Electric equipment replacement(parks maintenance,facility maintenance,etc.)
Solar installations as budgets allow
Geothermal evaluations
ORANGE COUNTY
26 NORTH C,AWDLIWA
18
Travis Myren referenced a budget amendment approved in April that included funding for solar
installations at several county facilities, with 30% of those costs expected to be offset through the federal
direct pay program, which was part of the Inflation Reduction Act. He noted that the program had since
been largely repealed, limiting future availability. He further referenced the county's Sustainable Building
Policy, which requires review of sustainability features in all significant repairs, renovations, or new
construction.
Slide#27
County Manager - page 129
Number of Class Participants Served at Eno Arts Mill*
1,000
900 879
80o
Wo 737 7S0
698
700
600
we
400
300
232
200
100
MEMEL—
FY2022-22 FY2022.23 rY2023-24 rY2024-75 rY2025-26 Fraj rY2026-27 Budget
Classes were offered at alternative locations due to flooding at Eno Mill in the summer of 2025
ORANGE COUNTY
27 NORTH C:AROLINA
Travis Myren noted that the Arts Commission, despite being displaced from the Eno Arts Mill
following Tropical Storm Chantal in the summer of 2025, maintained participation of over 700 class
participants and is projecting 800 for the upcoming summer programming season as it returns to the Mill.
19
Slide#28
Register of Deeds
FY 27 Rec.Revenues FY 27 Rec.Expenses Net County Cost
$2,024,500 $1,432,679 ($591,821)
General Fund FTEs: 12.625
Basis for Investment: Legal Mandate
As the Register of Deeds is an elected position,BoCC has authority over budgeted amount and number of authorized
positions
Programs/Services Provided:
• Records Management Public Records and Citizens Services
• Record and scan legal documents and maps Provide passport services
• Provide certified copies Safeguard official records
• Assist with record searches Index documents for public records
• Administer Notary Oaths Licensing
• Shred records per retention schedule Issue marriage licenses
• Create and maintain permanent birth,death
and marriage licenses _
ORANGE COUNTY
28 NORTH CAROLINA
Travis Myren said the Register of Deeds is a constitutionally mandated position.
Slide#29
Register of Deeds — page 225
— Excise Tax Revenue-$50,000
• Increase due to historical trend of excise taxes
— Personnel-($28,467)
Net savings from removing a vacant 0.5 FTE Deputy Register of Deeds III position($48,264),offset by a$19,797 increase
for temporary employees to archive historical records
— Operational Expenses-$5,475
Increase due to small inflationary increases in copier rentals,shredding,microfilm services and dues.
ORANGE COUNTY
29 NORTH CARC LINA
Travis Myren explained that excise tax revenue,which is charged when property is bought or sold,
is recognized in this budget, and is driven by both the number of transactions and the price of those
transactions. He indicated that staff is not projecting significant growth in excise tax revenue for the
coming year due to general economic uncertainty and the potential for cost pressures to moderate real
estate market activity.The budget reflects a modest$50,000 increase in projected excise tax revenue. He
20
recommended eliminating a vacant half-time position that had been unfilled for an extended period,
offsetting that reduction with an approximately $20,000 increase in temporary personnel to continue
archiving historic documents, and a small inflationary increase in operational expenses.
Commissioner Portie-Ascott asked whether the Governor's recent executive order to promote
affordable housing might stimulate new construction activity and affect excise tax revenue projections.
She said she thought there was some mention of incentives for counties.
Travis Myren said he will look into that and follow up.
Slide#30
Register of Deeds — page 225
Register of Deeds Revenue
$3,SOO.ODD
$3.3M
$3,000.000
$2,51 ,DDD Ez.SM
D
$2.3M $2.3M $2.2M
$2 oM $2.2M $2.1M
$2,000,000 $2.OM $2.OM $2.OM $2.OM $2.OM
•Budgel
•AcWals
$1,500,00D
$1,000,000
$500,000
$0
2021 2022 2023 2024 2025 2026 Estmate 2027 R.O
ORANGE COUNTY
30 NORTH C:AROLINA
21
Slide#31
Tax Administration — Land Records
FY27Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $1,164,128 $1,164,128
General Fund FTEs: 9.000
Basis for Investment: Legal Mandate
ProgramslServices Provided:
• Identify,review and approve deeds and land-related documents prior to recordation under the County PIN Ordinance.
• Maintain the Geographic Information System(GIS)Enterprise
• Implement and administer Road Naming and Addressing Ordinance
ORANGE COUNTY
31 NORTH CAROLINA
Travis Myren said that land records is a mandated function responsible for tracking all parcels and
maintaining road name records.
Slide#32
Tax Administration — Revaluation
FY 27 Rec. Revenues IFY 27 Rec. Expenses Net County Cost
$0 $436,583 $436,583
General Fund FTEs: 3.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Conduct periodic countywide real property reappraisals
• Ensure uniform appraisal standards
• Create and present the Schedule of Values to the Board of County Commissioners
ORANGE COUNTY
32 NORTH CAROLINA
Travis Myren pointed out that a review had revealed that the county has both a Revaluation
Division and an Assessor Division, which functionally perform the same work. He noted this may be a
22
legacy of an older statutory structure and said staff would investigate whether consolidating the two
divisions would be appropriate.
Slide#33
Tax Administration — Tax Assessor
FY 27 Rec.Revenues FY 27 Rec.Expenses Net County Cost
$0 $2,540,874 $2,540,874
General Fund FTEs: 19.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Administer property listing,appraisal,and assessment for Orange County
• Review annually at least 1/8th of all parcels exempted or deferred from taxation
• Serve as Clerk to the Board of Equalization and Review
ORANGE COUNTY
33 NORTH CAROLINA
Chair Hamilton asked whether the Revaluation Division,which has three FTEs,operates separately
from the Assessor's Division, which has 19 FTEs.
Travis Myren confirmed that while the two divisions are named separately, their staff all work
together on the same assessment functions, and the distinction is in name only.
Slide#34
Tax Administration — Tax Collector/Revenue
FY 27 Rec.Revenues .1 FY 27 Rec.Expenses Net County Cost
$770,805 $1,750,515 $979,710
General Fund FTEs: 13.000
Basis for Investment: Legal Mandate
ProgramslServices Provided:
• Collect property taxes in accordance with North Carolina law and appraisal standards
• Collect and account for all current and delinquent taxes for the County,special districts,and towns
• Bill,collect and account for other fees and taxes
ORANGE COUNTY
34 NORTH CAROLINA
23
Slide#35
Tax Administration — page 247
— Revenue-$54,000
• Increased revenue from Town tax collections based on FY26 tax increase
— Reserves Added-$250,000
Funds set aside for positions recommend by tax consultant,GAR Associates,selected by the Tax Assessment Work
Group.
— Personnel-($81,207)
• Reduction for overtime and temps based on end of revaluation and appeals period
— Operational Expenses-($4,502)
• Reduction across multiple operating lines,including training and development,postage,advertising,office supplies,
contract services,and software maintenance.
ORANGE COUNTY
35 NORTH C_:AROLIWA
Travis Myren said Budget changes in the Tax Collector Division include a $54,000 increase in
revenue collected from the towns, driven by municipal tax rate increases that raise the collection base on
which the county's fee is calculated. A $250,000 placeholder is included for work being done by GAR
Associates for the Tax Assessment Work Group.Temporary staffing and overtime are recommended to be
reduced, as they were elevated during the revaluation and appeals period. Minor operational reductions
were also noted.
Slide#36
General Government
• Assessed Home Value by Tax Jurisdiction
— Based on 2025 Revaluation
— NCDOR notice Indicates median sales assessment ratio 95.6%
Jurisdfetion #of Qualified Sales' 2025 Median Assessed Value Median Sales Price" Assessed Value as%of Sale Price
Carrboro 40 $574,350 $600,000 96%
Chapel Hill 94 $536,250 $540,500 99%
Hillsborough 33 $450,300 $475,000 95%
Mebane 24 $348,550 $347,500 100%
Orange County 110 $410,450 $440,000 93%
(unincorporaredt
Clualified sales from January 2025 through May 2026
Median sale price of Qualified Sales
�1
ORANGE COUNTY
36 NORTH CAROLINA
Travis Myren reviewed a table showing sales ratio data for each jurisdiction in the county,including
the number of qualified residential sales, the median assessed value based on the 2025 revaluation, the
24
current median sales price, and the resulting sales ratio. He noted that the highest volume of qualified
sales was in unincorporated Orange County at 110 transactions, and that this jurisdiction also showed the
weakest sales ratio, meaning that current sale prices are outpacing assessed values more there than in
other jurisdictions,which is a factor that can trigger revaluation requirements.
Slide#37
Support Services Functional Leadership Team
Asset Management Services
Community Relations
Finance and Administrative Services
Human Resources
Information Technologies
ORANGE COUNTY
37 NORTH CAROLINA
Slide#38
Asset Management Services Department -Administration
Funding Source FY 27 Rec. FY 27 Rec. Net County Cost
11 Revenues Expenses
General Fund $1,008,014 $988,087 ($19,927)
Debt Service Fund $0 $227,327 $227,327
General Fund and Debt Service FTEs: 8.000
Basis for Investment: Operational Support
Programs/Services Provided:
Lease and Contract Management Capital Project Management
Security Management Room Reservation Management
Customer interaction,Set-Up, Tear Down,
Administrative Support for Department Troubleshoot
ORANGE COUNTY
38 NORTH CAROLINA
Travis Myren said the administration division supports the rest of the department's work, including
room reservation management,which is a discretionary service that generates some revenue from outside
community groups renting county facilities.
25
Slide#39
Asset Management Services Department - Custodial
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $1,702,712 $1,702,712
General Fund FTEs: 16.000
Basis for Investment: Operational Support
Programs/Services Provided:
• Facility Cleaning
• Contractor Management
• Carpet and Floor Care
39 ORANGE
RrH COOUNA Y
Slide#40
Asset Management Services Department — Facility Maintenance
FY27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $4,784,654 $4,784,654
General Fund FTEs: 11.000
Basis for Investment: Operational Support
ProgramslServices Provided:
• Building Repairs
• Preventative Maintenance Service
• Small Projects and Renovations
• Utility Management
ORANGE 40 COUNTY
NA
26
Slide#41
Asset Management Services — page 83
— Increase in facility rental fee and lease revenue-$33,029
— Accounting Change to move lease payments from Debt Service Fund to General Fund—$410,816
— New building operating costs for Southern Branch Library and Skills Development Center
• Security Guard-$93,257 total cost
• Custodial services,utilities,building operations-$3,257
• County share of new expenses-$47,119
— One-time Recurring capital funds to replace custodial equipment, furniture, and signage-$96,698
— Building Repairs and Generator Repairs/Service based on trends—$138,907
— Operational Reductions, primarily driven by the reduction in Eno River Parking Deck security guard
services—($46,207)
ORANGE COUNTY
41 NORTH CAROLINA
Travis Myren said the recommended budget changes include a small increase in facility rental fee
and lease revenue, as well as an accounting change required by updated accounting rules, under which
revenue from the well lease and from the Dixon House must now be recognized in the general fund rather
than elsewhere. He described new building operating costs for the Southern Ranch Library and Skills
Development Center, the largest of which was for a security guard. He explained that security concerns
had been identified, particularly around the opening and closing of the Drakeford facility, and that the
$47,000 security guard expense had been reallocated from the Eno River Parking Deck, where the need
was judged to be less pressing, to the Drakeford. Chapel Hill-Carrboro City Schools would provide a one-
time recurring capital contribution offsetting some of that cost. Additional changes included funds for
small equipment replacement, building,and generator service costs. He noted a significant recent increase
in building repair costs, driven primarily by HVAC failures. He said that the number of generators being
maintained by the county has increased as new facilities have come online, though that cost is expected
to stabilize.
27
Slide#42
Asset Management Services — page 83
Utility Costs
$2,000,000
$1.800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$000.000
$600,000
$400,000
$200,000
$0
FY2019-20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 Proj FY2026-22 B.dg.
.ELECTRICITY •WATER •NATURALGAS
42 ON ORTH CAROL COUNTYNGE INA
Travis Myren explained that changes in commercial electricity rate plans were expected to result
in modest decreases in electricity costs.
Slide#43
Asset Management Services — page 83
Total Square Footage Managed by Asset Management Services
1.200.000
1.000,000
s00,000
600,000
400,000
2a',
FY2020-21 FY2021-22 FY2022-23 F2023-24 M024-25 ``FY2025-26
ORANGE COUNTY
43 NORTH CAROLINA
Travis Myren said that with the addition of the Drakeford facility and a new EMS station,the county
now maintains over one million square feet of county-owned space.
28
Slide#44
Asset Management Services — page 83
Repair and Generator Costs
$800,RD0 25
$700,000
20
$600,000
5500,000
15
$400,000
$62K
0
S300=0
$200,000
5
S100=0
$0 0
FY2019-20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 Pm FY2025-27 Rodgel
—BUILDING REPAIRS —GENERATORS —Maf GENERATORS
44 ORANGE
RrH COOUNA Y
Slide#45
Asset Management Services — page 83
%of Work Orders Completed within Time Standards
60%
74% 75%
72% 71%
70%
70%
60%
60% —
50%
40%
30%
20%
10%
0%
FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 PPj FY2026-27 Budgeted
45 ORANGE
COUNTY
NA
29
Slide#46
Community Relations
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $654,425 $654,425
General Fund FTEs: 4.000
Basis for Investment: Legal Mandate; Operational Support; Guiding Principal: Communication and
Awareness
Programs/Services Provided:
• Coordinate Responses to Open Digital and Social Media Management
Records Requests Community Engagement and Outreach
• Crisis and Emergency Communications Internal Communications
• Public Information
• Media Relations
ORANGE COUNTY
46 NORTH CAROLI14A
Travis Myren said that Community Relations is primarily a discretionary function, except for
coordinating open records request responses,which is a mandated responsibility.
Slide#47
Community Relations — page 116
— Personnel-$94,979
• Increase due to a 1.0 FTE Communication Specialist position transferred from Health Department
— Advertising-$21,785
Increase due to expanded digital,print and radio outreach as the office adds a new staff member and supports more
departments directly
ORANGE COUNTY
47 NORTH CAROLINA
30
Travis Myren noted that a Communications Manager position from the Health Department is
recommended to move into Community Relations, along with approximately $22,000 in expanded
advertising for digital, print, and radio outreach.
Slide#48
Community Relations — page 116
Social Media Outreach Metrics
scoo `
I
soon
aaa0
won
3
2000 r
E
Iwo
0
2022 23 2023.2d 2624-M 202A.M 2025.26 P.j-,e PO&&alga
—�Fncenc —insiagiam —Y-T,be —Newsle•.io
ORANGE COUNTY
48 NORTH C_AROLINA
Travis Myren reviewed a chart showing growth in the county's social media following across
platforms,with Facebook remaining the strongest platform,followed by the county newsletter, Instagram,
and YouTube.
31
Slide#49
Finance and Administrative Services —Administration
7 $1,768,113 $1,768,113
General Fund FTEs: 11.000
Basis for Investment: Legal Mandate; Operational Support
ProgramslServices Provided:
• Annual Comprehensive Financial Report
• Accounting and Auditing Services
• Payroll,Purchasing,and Accounts Payable
• Debt Administration
ORANGE COUNTY
49 NORTH CAROLINA
Travis Myren said that Finance is a mandated function responsible for producing the annual
financial report, managing accounts payable and receivable, payroll, debt administration, centralized
telephone costs, postage, and stormwater fees charged by municipalities to county-owned facilities.
Slide#50
Finance and Administrative Services — Central Services
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
Is $976,500 $976,500
General Fund FTEs: 0.000
Basis for Investment: Operational Support
ProgramslServices Provided:
• Centralized Telephone, Postage,and Duplicating Costs for County Departments
• Centralized Stormwater Fees for County Departments
ORANGE COUNTY
60 NORTH CAROLINA
32
Slide#51
Finance and Administrative Services — page 172
— Operational Savings-($16,147)
• Reduction in temporary employee costs associated with audit work
• Fewer hours needed based on FY2025-26 experience
— Increase in audit contracts and other costs to continue-$52,160
• Audit Contract-$15,000
• $31,400 increase in municipal stormwater fees for county properties
• Minor dueslcertifications increases
— Centralized Telephone Reduction -($410,000)
• Achieved by eliminating unused AT&T lines and circuits
• Further reductions are anticipated as Brightspeed services are reviewed and discontinued,as necessary.
ORANGE COUNTY
51 NORTH CAROLINA
Slide#52
Finance and Administrative Services — page 172
• No increase projected for FY2026-27
• Monitor potential impacts from global instability that may lead to increased rates
Interest Income
52,50.,Wo $2,362,680
$2,219,323
$2,000,000
$1,809,873 $1,788,661 $1,800,000
$1,500,000
$1,158,576
61,000,000
$800,469 $79B,663
$500,000 $437,172
$17,708 $ 6
84,80
$0
2C17 2U1B 2019 2020 2021 2022 2023 2024 2025 2026 T.-Oat. 2027R-
5z ORANGE COUNTY
NORTH CAROLINA
Travis Myren noted that Finance continues to monitor the county's investment portfolio and that,
given interest rate uncertainty, projections for investment income had been kept flat.
33
Slide#53
Finance and Administrative
Services — page 172
Electronic Payments as Percent of Total Disbursements
100.0%
90.0%
800% 76.SYu --_ ];J. 780 o
70.0%
60.0%
50.0%
40.0%
90.096
20.0%
10.06
00%
FY23-N FY24-25 FY25-26 P,.j FY26.27 8WOW
53 ORANGE COUNTY
Travis Myren highlighted that 78%of vendor payments are now made electronically, up from lower
levels in prior years.
Commissioner Portie-Ascott asked whether electronic payments also covered landlords receiving
funds through the county's eviction diversion program.
Travis Myren said yes, but noted that there are some smaller landlords who do not receive funds
this way.
Slide#54
Human Resources Department— Human Resources
FY 27 Rec.Revenues FY 27 Rec.Expenses Net Coun'
$0 $1,528,282 $1,528,282
General Fund FTEs: 9.000
Basis for Investment: Legal Mandate, Operational Support
Programs]Services Provided:
• Human Resources Administration&Compliance
• Recruitment,Hiring and Onboarding/Classification and Compensation
• Employee Programs and Organizational Development
• Unemployment and Employment Risk Administration
ORANGE COUNTY
54 NORTH CAROLINA
Travis Myren said Human Resources is responsible for recruitment, onboarding, employee
benefits, and risk management.
34
Slide#55
Human Resources Department — Risk Management
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$0 $2,507,303 $2,507,303
General Fund FTEs: 1.000
Basis for Investment: Legal Mandate, Operational Support
ProgramslServices Provided:
• Risk Program Administration
• Incident and Claims Management
• OSHA Regulatory Compliance
ORANGE COUNTY
55 NORTH CAROLINA
Slide#56
Human Resources — page 198
— Risk Management
• Bonds and Insurance Increase-$58,316
• Worker's Compensation Cost Increases-$151,099
— Premium for Program Management,Audit, Loss Fund for routine claims as required by the insurance
company
• Worker's Compensation Claims$70,000
• Operational Reduction ($34,655)
— Stabilization of unemployment compensation reserve balance-($30,000)
— Miscellaneous operational reductions-($4,655)
ORANGE COUNTY
56 NORTH CAROLINA
Travis Myren noted an annual increase in bonds, insurance, and cybersecurity premiums, as well
as a staff amendment recognizing$100,000 in cybersecurity policy savings attributable to the fortification
of county systems by IT staff. Workers' compensation costs were increasing by approximately $70,000,
partially offset by a $30,000 savings in unemployment compensation reserves.
35
Slide#57
Human Resources — page 198
Bonds,Insurance,Cyber and Worker's Comp Premiums
$2.ow,00o
$3,82L 767
$1® o00
$],600,000 1,636,610 $1�5yy-fig
$1AW 000 $1,389,030 $1,367A70
51,193,106 $1,176,427
$1 wo,000 $1A84,122
$1 000,000
$600,000
$600,000
$a09000
$200000
3
FY 2018.19 PY2019.20 FY2021F21 FY2021.22 FY2022-Z3 FY20 4 FY202425 MW2 26 Pml FY2026.27 Bib"
�1
ORANGE COUNTY
57 NORTH CAROLTNA
Travis Myren presented a chart showing how insurance premiums, cyber coverage, and workers'
compensation costs have risen overtime.
Slide#58
Human Resources — page 198
Workers Comp Claims
$700,009 to
$593,]03
$600,000 � 60
550a,000 50
$400,OW
$4011,000 40
$354,12] 39
$325,364 330.000
53w0 5283,a61 52BM65
$270,159 30
$200,000 $176,74g 20
$300,000 10
0
FY 2OW19 FY201920 FY2020.21 M021-22 FY2022-23 FY202124 R2024.13 FY2025-26 het FY2025-27 BudgOad
�CasroF balms -Cia�ms
�1
ORANGE COUNTY
58 NORTH CAROLINA
Travis Myren described the county's workers'compensation claims management approach,which
includes tracking both the number and cost of claims to focus loss prevention strategies on training and
safety practices. He noted that while FY 2024-25 saw an above-average claims experience and both the
number of claims and their associated costs had returned to lower levels.
36
Slide#59
Investing in Employees
— 2%Wage Adjustment-$1,860,000
- Applies to all employees on payroll as of June 30,2026
- Adjustment is also applied to merit awards and 401K contributions
— Continuation of Merit Awards -$455,000
ORANGE COUNTY
59 NORTH C:AROLINA
Travis Myren summarized the employee compensation package: a 2% across-the-board salary
increase, continuation of merit awards, a temporary suspension of the salary step program, and an
increase in the retirement contribution rate.
Slide#60
Investing in Employees
Peer Comparison of Proposed Tax Rate Changes and Wage Adjustments
Jurisdictio Proposed Tax Rate Increase Adjustment 9jr, Proposed Merit
Cents per 00 value All Employees Compensation
Orange County 2026 1.19 2% $561-$1,122
2027 Rec. 3.75(0.85 for Operating) 2% $572-$1,144
2026 0.25 1% 3-4%
Wake County
2027 Rec. 2.00 2.5% 1-4.5%
Durham County 2026 3.50(2.50 for Operating) 3%
2027 Rec. 2.00 2%
2026 7.04 4%
Chatham County
2027 Rec. 0.00 3%
2026 5.80 5%
Chapel Hill
2027 Rec. 0.00 4%
2026 9.72 5%
Carrboro
2027 Rec. 0.00 2.5%
37
Travis Myren said that Wake County is proposing a 2.5%across-the-board wage increase, Durham
is proposing 2%, Chatham County is proposing 3%, Chapel Hill is proposing 4%, and Chapel Hill-Carrboro
City Schools is proposing 2.5%.
Slide#61
Investing in Employees
— Temporary Suspension of the Salary Step Program—($410,000)
• Program includes additional wage rate increases based on years of service
• Applies to employees of Sheriffs Office,Emergency Services,Social Services
• Employees in these Departments will still receive any wage increase approved for all employees
— Increase in Retirement Contribution -$570,000
• 15.10%general government employees from 14.35%
• 17.10%law enforcement officers from 16.10%
ORANGE COUNTY
61 NORTH CAROLINA
Slide#62
Investing in Employees
— Increase in Health Insurance Costs
• 9%rate increase for active employees-$1.3 million
— RXSave Card
— Spousal Surcharge
• Pre-65 and Post-65 Retiree Coverage-$407,236
— Increase due to both rate increase and additional participants
— Living Wage Increase -$500,000
Increases from$18.18 to$20.02 per hour
Impacts Departments with significant use of Temporary Employees:Solid Waste,Library,DEAPR
ORANGE COUNTY
62 NORTH CAROLINA
38
Travis Myren noted the increase in the county's living wage from $18.18 to$20.02 per hour, at an
organization-wide cost of approximately$500,000, as well as changes to employee health insurance plan
design aimed at generating savings.
Slide#63
Investing in Employees
— Retention has Improved
COUNTYWIDE ANNUAL TURNOVER RATE
30.00%
2S M%
20.004E
15.OP%
19 00%
5.00%
0.00% _... ... .. _... .._. __.
FY2tl-21 fY21-22 FM2]]� F1'23-2b FY24.25 f r1:,1L l'rui
-40-1UTA1 15.51% 20.69% 16.1— 15.49% 13.82-A 1149F
_0S5 28.06% 2083% 17.653' 19.69% 10.53% 13.264.
_ShsiH 7.25% 15.94% 6.5M- Y.28% 15.19% B.31X
—E—g—V 5-1— 16.36% 21,76% 26— :9.41"'. 17.aria 13A3r.,
�1
ORANGE COUNTY
63 NORTH CAROLINA
Travis Myren noted that overall countywide turnover had declined significantly from
approximately 20% in FY 2021-22 to about 11.5%currently. Emergency Services'turnover had fallen from
a high of 26.6%in FY 2022-23 to approximately 13%.The Department of Social Services has also improved
from just under 20%to approximately 13%, roughly matching the countywide average.The Sheriff's Office
is now below the countywide average at 8.4%.
Commissioner Portie-Ascott asked about retention rates for surrounding counties.
Travis Myren said he doesn't have that information but can request it.
39
Slide#64
Investing in Employees
Comparison of Turnover Rate by Department (FY2025 TO FY2026)
EMERGENCY SERVICES
CRIMINAL JUSTICE RESOURCE DEPARTMENT
SHERIFF
PLANNING AND INSPECTIONS
ENVIRONMENT,AG,PARKS AND REC
COMMUNITY RELATIONS
ECONOMIC DEVELOPMENT
LIBRARY SERVICES i
HOUSING
CHILD SUPPORTSERVICES
OC TRANSPORTATION SERVICES
DEPARTMENT ON AGING
HEALTH
SOCIALSERVICES
FLEET SERVICES
SOLID WASTE MANAGEMENT
TAX ADMINISTRATION
REGISTER OF DEEDS
INFORMATION TECHNOLOGIES
HUMAN RESOURCES
ASSET MANAGEMENT SERVICES
FINANCE AND ADMIN SERVICES
ANIMAL SERVICES
COUNTY MANAGER
COUNTY ATTORNEY
D oD% 10.c0% 20.00% 3000% a0.00% 50.00% 60.00% JOOCJ 80-00% 90 oax
•FY 2026(3/16/2026)Turnover Rate •FY 2D25 Turnover Rate
Travis Myren said that while nearly every department showed improvement, four departments
saw slightly elevated turnover in the current year: Transportation Services, Solid Waste, Information
Technology,and Animal Services— most of which were attributable to retirements or planned departures.
Slide#65
Information Technology
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
- $7,156,564 $7.,156,564
General Fund FTEs: 18,000
Basis for Investment: Operational Support
Programs/Services Provided:
• Technology Support for Departments
• Database Management
• Cybersecurity Support
• Software Maintenance/Procurement
ORANGE CC)UNTY
65 NORTH CAROLINA
40
Slide#66
Information Technology— page 202
— Software subscriptions, maintenance and licensing -$368,613
Increased costs of existing software—Increase of$378.529
• Added Services/Features for existing applications—Increase of$303,683
• Decommissioned features and applications—Savings of$185,575
Savings from pre-paid Multi-year agreements—Savings of$128,024
— Increased temporary personnel to assist with increased IT Help Desk workload-$34,988
ORANGE COUNTY
66 NORTH CAROL[NA
Slide#67
Information Technology — page
202
Service Desk Complete 90%of Routine Calls for Service Within 18 Hours
100%
00% 831/ 90%
e2 u
60% 76%
70%
60%
50%
40%
30%
20%
10%
0%
FY23-24 FY24-25 FY25-26 Pr j FY26-27 Budget
ORANGE COUNTY
67 NORTH CAROLINA
Travis Myren said the Help Desk's target is to complete 90% of routine calls within 18 hours. He
said that performance dipped to approximately 76% in FY 2025-26 but was projected to return to the 90%
target next year.
Commissioner McKee asked why there was a significant drop from 2024-25 to 2025-26.
Robert Reynolds, Chief Information Officer, explained that the decline was primarily driven by the
deployment of Microsoft Office 365, which introduced a more complex technology ecosystem across the
41
organization, resulting in more technically complex Help Desk tickets. He also acknowledged that the
department had been somewhat short-staffed for its size. He expressed confidence that, as the staff has
now gained a solid understanding of the Office 365 environment, completion rates should begin
recovering.
Commissioner McKee said that his question was rooted in the connection between IT
responsiveness and the county's ability to communicate with and serve the public.
Slide#68
Community Services Functional Leadership Team
Animal Services
Cooperative Extension
DEAPR
Economic Development(including Visitors Bureau and Article 46)
Fleet Services
Planning & Inspections
Solid Waste
Sportsplex
Transportation Services
ORANGE COUNTY
68 NORTH CAROLINA
Slide#69
Animal Services —Administration
FY 27 Rec.Revenues IFY 27 Rec.Expenses Net County Cost
7— $0 $1,031,412 $1,031,412
General Fund FTEs: 10.000
Basis for Investment: Operational Support, Board Priority:Healthy Community
ProgramslServices Provided:
• Administrative Support for Department Community Support
• Spay/Neuter Voucher Program
• Volunteer Program
• Foster Program
• Rescue Program
• Community Outreach and Events
ORANGE COUNTY
69 NORTH CAROLINA
42
Slide#70
Animal Services —Animal Control
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$359,115 $790,713 $431,58:
General Fund FTEs: 8.000
Basis for Investment: Legal Mandate; Board Priority.Healthy Community
Programs/Services Provided:
• Animal Protection
• Unified Animal Control Ordinance Enforcement
• Cruelty and Neglect Investigations
• Community Support
• Pet Food Pantry
ORANGE COUNTY
70 NORTH CAROLINA
Slide#71
Animal Services —Animal Shelter
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$285,900 $1,439,426 $1,153,526
General Fund FTEs: 13.000
Basis for Investment: Legal Mandate, Operational Support, Board Priority. Healthy Community
Programs/Services Provided:
• Animal Adoption Animal Intake,Care,Adoption
• Medical Care for Animals in Shelter Community Support
• Pet Food Pantry
• Community Animal Clinic
ORANGE COUNTY
71 NORTH CAROLINA
43
Slide#72
Animal Services - page 77
— Animal Control Revenue—$73,093 decrease in revenue
Based on feedback from Towns,fee calculation has been simplified to Cost of Division+Vehicle Replacement+Fuel Costs
allocated to each Town and County based on three-year average call volume
Reduction in Town revenue due to revised methodology
Services provided to Towns on a cost-recovery basis
— Community Animal Clinic—$70,746 increase in revenue
Began mid-year of FY2025-26
Additional Revenue-$97,865
Related operational expenses-$27,119
— Personnel Reductions—$133,925 decrease in expense
Removal of one vacant 1.0 FTE position(Animal Services Assistant Director)-($132,463)
Reduction in temporary personnel-($1,462)
ORANGE COUNT'
72 NORTH CAROLINA
Travis Myren said proposed budget changes for Animal Services include a $73,000 reduction in
animal control revenue from municipalities, reflecting a decrease in the cost of the animal control division
and its corresponding allocation. The community animal clinic, launched mid-FY 2025-26, is generating
more revenue than its additional operating costs, producing a positive net impact on the general fund of
approximately$70,000.A vacant Assistant Animal Services Director position was eliminated following the
vacancy study, saving$132,000, along with a small reduction in temporary personnel.
Slide#73
Animal Services - page 77
Animal Control Services Responses
10,Dw
4,000
8,000
7,DD0
6,1g9 6,179 6.024 6,191
5,945
6,D00
5,DOC 4,864
4,300
3,933 4,019
4,000
3,D00
2,D00
1,D00 —
FY2013.14 MC14.15 FY2015.16 FY2016-17 FY 2017-18 FY2018-29 FY2019-20 FY2020-22 FY2021.22 MC22.23 FY2023.24 FY2024-25 MC25.26 FY2026.27
Prod Budget
73 ORAN HE ACOUNATY
44
Travis Myren noted that animal control responses have remained very stable at approximately
4,500 per year, comparable to 2021 levels.
Slide#74
Animal Services — page 77
Cruelty and Neglect Investigations
Boo —
700
600
500 478 479
418 417 402
382 393 398 383
400
300
244 245
222
200
200
1ao
0
FY2012-13 FY2013-14 FY2014-15 FY2015-16 FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 FY2026-27
Project Budget
74 ORAN GE�COUNTY
Travis Myren said that cruelty and neglect investigations are similarly stable.
Slide#75
Animal Services — page 77
Animal Shelter Admissions
2,500
2,100
2,000
2,000 1,836
1,767
1,443 1,486
1,500
1,196 1,232 1,24 ♦Cats
1,326 1,375 1,151
1,268 1 237 1,250 -�flogs
1,000 —mother
1,024 1,007
812 851
500
FY2M2-13 M013-14 MD-5 RIM-6 MM-7 M01]-18 FY—9 FY2M420 FV2M0-21 FY2021-22 MM2-23 FY2-4 FY2fR425 FY202S26 FY2MG2]
Purled budge[
ORANGE COUNTY
75 NORTH CAROI LWA
45
Travis Myren noted that cat admissions to the shelter have increased at a faster rate than dog
admissions in recent years.
Slide#76
Animal Services — page 77
Live Release Rates
100%
96%
95%
93% 93% 93%
92% 9 92%
91
� 93%
9G%
91%
87
88%
85% +Cats
f Gags
�O[her
92%
80%
75%
70%
F72015.16 FY201647 FY2017-LB FY201&19 FY201320 FVM20-21 FM2021-22 FY2022-23 FY2023-24 FY2024.25 FV2025.26 ftj M026-276u7get
ORANGE COUNTY
76 NORTH C AROLINA
Travis Myren shared that the department has maintained a live release rate of approximately 90-
93%.
Commissioner McKee asked what animals are included in the "other" category for shelter
admissions.
Travis Myren responded that it can encompass a wide variety of animals beyond dogs and cats,
including pigs, reptiles, and exotic animals.
46
Slide#77
Cooperative Extension
Funding Source FY 27 Rec. FY 27 Rec Net County Cost
Revenues Expenses'
General Fund $18,000 $509,749 $491,749
4-H Fund $35,700 $35,700 $0
General Fund FTEs: Cooperative Extension positions are paid under a contract with University
Basis for Investment: Board Priority.Environmental Protection & Climate Action, Public
Education/Learning Community, Healthy Community
ProgramslServices Provided:
• 4-H Youth Development Community,Rural, and Economic
Development
• Health&Nutrition(Family&Consumer Sciences) Food Security Programs
• Agriculture&Food(commercial and consumer)
ORANGE COUNTY
77 NORTH CAROLINA
Travis Myren described Cooperative Extension as a county-NC State University partnership
providing a variety of discretionary services, including the Four-H program, food security programming,
and agricultural economic development staffing.
Slide#78
Cooperative Extension — page 119
— Contract Personnel Budget Alignment— ($22,587)decrease from FY25-26
Pays University for Cooperative Extension staff
• Due to routine salary changes and retirement of employees
— Decrease of$7,270 in Breeze Farm operating expenditures moved to the Article 46 Fund
ORANGE COUNTY
78 TI;ORTH C'.AROLINA
Travis Myren said that the longtime agricultural economic development staff person retired, and
their replacement commands a lower salary, resulting in savings of approximately$23,000. He also noted
47
that$7,200 in operating expenses for the Breeze Farm has been moved from the Extension budget to the
Article 46 fund.
Slide#79
DEAPR—Admin/Support Services
FY 27 Rec. Revenues FY 27 RGC. Expenses Net County Cost
7-- $918,013 $918,013
General Fund FTEs: 6.000
Basis for Investment: Operational Support; Board Priority:Environmental Protection & Climate
Action
ProgramslServices Provided:
• Communications and Outreach for the Department
• Budget and Finance Support for the Department
• Marketing and Event Support
• Advisory Boards
79 ON ONGR-M COOUNATY
Slide#80
DEAPR — Natural & Cultural Resources
--FT27-ffibc, Revenues FY 27 Rec. Expenses Net County Cost
- $567,993 $567,993
General Fund FTEs: 4.000
Basis for Investment: Board Priority:Environmental Protection & Climate Action; Legal Mandate
Programs/Services Provided:
• Agricultural Preservation
• Water Resources
— Statistical Observation(Orange Well Net)
— Watershed Rules(Falls Lake Rules)
• Natural Resource Land Conservation/Nature Preserves
• Park Planning/Improvements
• Historic,Cultural,and Archaeological Preservation
OR SO ORANGE
COUNTY
NA
48
Slide#81
DEAPR — Parks
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$217,807 $2,103,757 $1.,8M,950
General Fund FTEs: 12.000
Basis for Investment: Board Priority:Healthy Community
Programs/Services Provided:
• Operation and Maintenance of County Parks
• Nature Programs in County Parks
• Parks and Grounds Improvements, Repairs, Security,and Safety
• Management of Publicly Accessible Preserves and Traits
si ORANGE COUNTY
CROI
Slide#82
DEAPR — Recreation
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$657,101 $1,310,324 $653,223
General Fund FTEs: 8.000
Basis for Investment: Board Priority:Healthy Community
Programs/Services Provided:
• Athletic Programs
• Recreation Programs
• Preschool and Afterschool Programs
• Summer Camps
• Special Events
— Egg Hunt, Halloween Spocktacular, Family Valentines Dance r�
82 ORAN GECCOUN�TY
49
Slide#83
DEAPR — Soil & Water
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$23,600 $477,072 $45a,472
General Fund FTEs: 4.000
Basis for Investment: Board Priority.Environmental Protection & Climate Action
Programs/Services Provided:
• Technical Assistance to Farmers
• Environmental Education Initiatives
• Urban Watershed Protection
• Voluntary Agricultural Districts/Enhanced Voluntary Agricultural Districts
ORANGE COUNTY
83 NORTH CAROLINA
Slide#84
Department of Environment, Agriculture, Parks and Recreation — page 143
— Fee increases
• Revenue Increase of$25,653 from fee increases and$50,976 from updated participation projections
Adult Fees
— Basketball League Fee:Raised from$350 to$500
— Adult Volleyball Fee:Raised from$150 to$250
— Adult Athletic Instructional Classes Base Fee:Raised from$30/section to$50-$70/section
• Special Event Alcohol Application Fee:Raised from$30 to$250
• Tournament Fees
Athletic fee—Tournaments:Raised from$501hr for resident;$751hr for non-resident to$601 for residents;$80/hr for non-residents
— Soccer.com—Tournaments:Raised from$250/hr for residents;$375/hr for non-residents to$350/hr for residents;$525lhr for non-residents
• Rental Fees
— Raised by$10-15 for residents and$20-25 for non-residents
— Recreation seasonal hour increase to support increased programming -$42,734
• Tied to increased revenue projections above
— Personnel Reductions—($113,891)
• -1.00 FTE:Parks Manager Position(vacant)
ORANGE COUNTY
84 NORTH CAROLINA
Travis Myren described recommended fee increases for adult recreation programs,special events,
tournaments, and facility rentals, aimed at improving cost recovery. He noted that $50,000 of the
projected revenue increase reflects increased participation,and that$42,000 in seasonal staffing increases
50
is budgeted to support that expanded programming. A vacant Parks Manager position is recommended
for elimination.
Slide#85
Department of Environment, Agriculture, Parks and Recreation -
page 143
Recreation Program Enrollments
10000
9005
8000 7816
7513
7000 p7J1
aeon
5000
4550
3000
2000
1500
0
rY23-1._ rY24.25 FY25.26 Peet rY26.27 Budget
ORANGE COUNTY
85 NORTH CARC LSNA
Travis Myren presented a chart showing recreation program enrollment trends, projecting growth
from approximately 7,500 to nearly 8,600 enrollments.
Slide#86
Department of Environment, Agriculture, Parks and Recreation -
page 143
Cost Recovery for Recreation Programs in FY25
50%
47%
45%
40%
39%
35% 33%
30%
25%
20%
15% 13% —
10% — —
5% —
0% —
6
YoufhPragrams Adult Programs summer Camps Aft srachool Prasehool
*Percentages based on the total cost for the program,not the division
86 ORANGE
COUNTY
CA
51
Travis Myren described the cost recovery chart by program category, noting that youth summer
camps historically recover 46-47% of costs, with afterschool and preschool somewhat lower. Adult
programming, however, had been recovering only about 13%of costs, and that is the primary focus of the
fee increase effort.
Slide#87
Economic Development
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
Article 46 Fund
$590,975 $590,975
Article 46 Fund FTEs: 3.000
Basis for Investment: Board Priority.Diverse and Vibrant Economy
ProgramslServices Provided:
• Agricultural&Business investment Grants
• Incentive Payments
• Workforce Development
• Recruitment, Retention,and Expansion of Businesses in the County
ORANGE COUNTY
87 NORTH CAROLINA
Travis Myren said that Economic Development is funded through the Article 46 fund and that it
administers agricultural and business investment grants, handles incentive payments, and responds to
company inquiries.
52
Slide#88
Economic Development - Visitor's Bureau
FY 27 Rec. Revenues 27 Rec.Expenses Net Visitors Bureau Fund
Cost
- $1,949,754 $1,949,754
Visitor's Bureau Fund FTEs: 6.000
Basis for Investment: Board Priority:Diverse and Vibrant Economy
Programs/Services Provided:
• Tourism Strategies
• Operation of the Walk-in Visitor's Center
• Collection and Management of Tourism Performance Data
• Event Funding and Marketing1
ORANGE COUNTY
$8 N"RTH CAROLI'4A
Travis Myren said the Visitors Bureau, including the physical visitor center on Franklin Street and
all marketing and promotional activities, is also accounted for within this department's budget.
Slide#89
Economic Development - page Small Business Grants
152 50
1 5
50 47 45
62
40 17 34 95 9fi
30 30
30 20
20
— Department costs funded in Article 46
— Overhead cast decrease to General Fund
FY2021.22 FY2022.23 FY2023.24 FY2024-25 FY202526 P.o� FY2028-Z7
—
($74,259) •APPli..ti— .APp—d
Agriculture Enterprise Grants
90
25 25
PS 23 �
M
20 17 18
15
15 13 12
10 li i
,
FY2023-22 FY2022-23 FY2023-24 FY2024-25 FY2025-25 Pro] FY2020-27
B,dg.t
•Applications .App—.d
ORANGE COUNTY
89 NORTH[_:AROLINA
Travis Myren said the only notable change in the Economic Development overhead was a decrease
driven by reduced IT cost allocations, based on a lower volume of help desk tickets attributable to the
department.
53
Slide#90
Visitor's Bureau — page 155
— Occupancy Tax revenue decrease from Base — Staff Amendment-Town of Chapel Hill
($30,247) eliminating Visitors Bureau contribution—
Based on FY25-26 projected actuals ($200,000)
— Largest impact in Advertising($88,580),Promotions&
— End of Visitors'Bureau final repayment of Events($54,500),and Publications($26,150)
pandemic related General Fund loan
($239,000)
— Decrease in operating costs to avoid fund
balance utilization based on FY2025-26
reduction from Town of Chapel Hill—
($324,692)
ORANGE COUNTY
g0 NORTH CAROLINA
Travis Myren noted this is the final year of repayment on a pandemic-era loan from the county,
which carries a cost of$239,000 that will be relieved in subsequent years. There was also a decrease in
operational costs reflecting the reduction in the Town of Chapel Hill's contribution,and a staff amendment
accounting for an additional $200,000 shortfall projected for FY 2026-27. He said that the largest impacts
will be in advertising, promotions, and publications.
Slide#91
Visitor's Bureau — page 155
Occupancy Tax Revenue History
sz5oa,oaa
$2,363.229 $2.311,3U $2,33Y,982
$2,u85,0w
$2,000,000 $t,9z8,0T0
$1.671,718
$1,881,745 $1,661,844
$1,500A00
$1,247,530
$1.0WA00
$822.042
$500,000
FY2017-18 FY2918-19 FY201&20 FY2020.21 FY2021-22 FY2022-23 M023-24 FY2024-25 FY2025-26 Pra) FY202&2027
6ud9d
ORANGE COUNTY
91 NORTH CAROLINA
54
Travis Myren said that occupancy tax collections are projected to remain roughly flat at
approximately$2.3 million.
Slide#92
Article 46 — page 81
— Total Projected Collections-$6,647,678
$255,680 increase from FY25-26
Fund is driven by single revenue source,susceptible to economic contraction
— Split between Economic Development and Education
Economic Development-$3,323,839
• Education-$3,323,839
— Education allocation determined by average daily membership less Charter students
• Chapel Hill-Carrboro City Schools-$2,042,499
• Orange County Schools-$1,281,340
ORANGE COUNTY
92 NORTH CAROLINA
Travis Myren said the total Article 46 collections are projected at approximately$6.6 million,which
includes an increase of about $255,000 driven by general sales tax growth. That total is split roughly
equally between economic development and education.The education share is split between Chapel Hill-
Carrboro City Schools(approximately 61.5%) and Orange County Schools(approximately 38.5%), based on
average daily membership minus charter school enrollment.
55
Slide#93
Article 46 Sales Tax— page 81
Expenditure Category Amount Notes
Debt service on infrastructure $1,031,755 Actual projected debt service
Capital Pay-Go(Piedmont Food Processing Center Improvements) $98,944 Equipment Replacement in CIP
Collaborative Outreach $60,000 Funding for Municipalities
Incentives $415,759 Funding for Incentives
Agricultural Grants $173,644 $8,269 increase from FY2025-26
Business Investment Grants $191,008 $9,095 increase from FY2025-26
Economic Development Department Budget for FY26-27 $499,271 Operating Costs for Department
Indirect Costs Associated with Economic Development $91 704 $74,259 lower than FY2025-26
Department
Chamber Dues $14,850 Dues to Chapel Hill Carrboro Chamber
Chapel Hill Chamber of Commerce Contract for Community $30,000 Cost of contract
Advocate
Research Triangle Regional Partnership $51,230 Membership dues
ORANGE COUNTY
93 NORTH CAROLINA
Travis Myren walked through the recommended allocations for both economic development and
education purposes, noting increases in the Ag Enterprise Grant and Business Investment Grant programs
of approximately$8,300 and $9,000 respectively.
Slide#94
Article 46 Sales Tax — page 81
Expenditure Category Amount Notes
Agricultural Economic Development Position $74,491 Revised cost of new employee
Part-Time Breeze Farm position in Cooperative Extension $18,000 Position to maintain equipment,assist farmers and
Department contribute to horticulture projects
Breeze Farm Contribution $22,270 $7,270 moved over from General Fund
Agricultural Summit $6,000 Operating costs to host annual summit
Arts Festival-UPROAR $55,000 Operating costs to host annual event
Durham Tech Promise(Scholarships) $200,000 Same as FY25-26
Durham Tech Back-to-Work Initiative $100,000 Same as FY25-26
DTCC Innovation Hub $20,000 Same as FY25-26
DTCC Apprenticeship Coordinator $9,475 $392 more than FY25-26
Durham Tech Small Business Program $70,000 Same as FY25-26
Durham Tech—College Liaison $90,438 Separated from DT Current Expense
TOTAL $3,323,839
ORANGE COUNTY
94 NORTH CAROLINA
56
Slide#95
Article 46 Sales Tax — page 81
Article 46 Funding FY26-27 FY27-28 FY28-29 FY29-30
Revenue $ 3,323,939 $ 3,456,793 $ 3,595,065 $ 9,738,868
Debt Service/Capital Pay-Go $ 1,130,699 $ 1,015,514 $ 819,079 $ 886,581
Economic Development Department $ 499,271 $ 547,172 $ 575,781 $ 605,570
Support for General Fund Expenditures $ 184,195 $ 192,505 $ 201,230 $ 210,391
Outside Grants and Initiatives $ 1,093,915 $ 1,082,143 $ 1,161,533 $ 1,132,143
New Incentive Money $ 415,759 $ 500,000 $ 500,000 $ 500,000
Reserve for Future Article 46 Funding $ - $ 119,459 $ 337,442 $ 404,283
Incentive Starting Balance $ 1,138,863 $ 939,767 $ 657,108 $ 401,619
Incentive Payments $ 614,855 $ 782,659 $ 755,489 $ 710,786
Incentive Deficit/Surplus $ 939,767 $ 657,108 $ 401,619 $ 190,833
95 ORANGE COUNTY
NORTH CAROLINA
Travis Myren presented the multi-year modeling for the Article 46 fund, noting that projections
through FY 2029-30 show the fund remaining in a positive net position.
Slide#96
Fleet Services
FY 27 Rec.Revenues IFY 27 Rec.Expenses Net County Cost
$0 $3,054,706 $3,054,706
General Fund FTEs: 8.750
Basis for Investment: Operational Support
Programs/Services Provided:
• Purchase and sale of all fixed assets Parts and Inventory Management
• Management of Fleet Telematics Manages Procurement process
• Maintenance and repairs of all county Annual safety inspections
vehicles including electric and hybrid vehicles
• Management of FASTER fleet software
• Maintenance and repairs of First Responder vehicles for
EMS and Sheriff departments
96 ORANGE
COUNTY
NOR`FHNA
Travis Myren said Fleet Services is the department responsible for maintaining, repairing, and
purchasing the county's vehicle fleet, with most repairs handled in-house and more complex work
contracted out.
57
Slide#97
Fleet Services — page 179
— Increase in Fuel Costs-$595,400
• Gasoline-$509,200
• Diesel-$86,200
— Increase in Vehicle Components and Parts-$31,391
— Decrease in Temporary Personnel and Overtime-($25,798)
— Operational Reductions—($15,044)
ORANGE COUNTY
97 NORTH C A.ROLINA
Travis Myren said that the primary budget driver is a$595,000 increase for projected gasoline and
diesel fuel costs, as well as a $31,000 increase for vehicle components and parts, a small decrease in
temporary personnel and overtime, and $15,000 in operational reductions.
Chair Hamilton said she would like a better understanding of the basis for the increase in budgeted
fuel costs.
Travis Myren responded that the recommended budget assumes$5.00 per gallon for gasoline and
$6.00 per gallon for diesel,with usage projected to remain approximately flat relative to the current year.
Chair Hamilton asked how the county's investment in electric vehicles and charging infrastructure
was being factored into fuel cost projections.
Travis Myren indicated that the EV investment has likely begun to show up in usage data, noting
that the county tracks fuel usage and mileage on every vehicle. He committed to pulling that data to see
if a measurable impact could be identified. He added that the county's two largest fleets, Emergency
Services and the Sheriff's Office, have no electric vehicles, as their primary vehicles are not yet available
or practical as electric vehicles.
Commissioner Bedford asked if Orange Public Transit buses are included in the Fleet budget as
well.
Travis Myren said yes.
58
Slide#98
Fleet Services — page 179
Fleet Services Costs
$2,500 MD
$2,000,000
Sheriffs Office Vehicle
$1,500,000 Maintenance in FY2025-26
$325K
$1,000,000 $227K
156K $162K
$604K
$587K
$500,000
FY201g-19 FY2029 20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 Proj FY2026-27 Budge[
■Vehicle Maintenance ■Gas&Oil ■Diesel Fuel
98 ORANGE
RrH COOUNA Y
Slide#99
Planning and Inspections — Current Planning
FY 27 Rec. Revenues IFY 27 Rec. Expenses Net County Cost
$134,580 $1,658,920 $1,524,340
General Fund FTEs: 12.000
Basis for Investment: Legal Mandate
ProgramslServices Provided:
• Subdivision,Zoning,and Land Use Permitting
• Lang-Range Planning Including the Comprehensive Plan
• Unified Development Ordinance(UDO)
99 ORNORTH CAROOLI COUNTYNGE
NA
Travis Myren said the Planning and Inspections department is comprised of current planning, long-
range planning,the comprehensive plan,erosion control,and building inspections for both the county and
the Town of Hillsborough.
59
Slide#100
Planning and Inspections — Erosion Control
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$620,200 $719,9969,��8 '
General Fund FTEs: 5.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Erosion Control Permitting for all Land Disturbance in the County
• Stormwater Management
• Lake Orange Dam
ORANGE COUNTY
100 NORTH C;AROLINA
Slide#101
Planning and Inspections — Inspections
$1,616,351 $1,783,276 $166,925
Inspection Fund FTEs: 16.000
Basis for Investment: Legal Mandate; Board Priority:Housing for All
ProgramslServices Provided:
• Building Inspection Applications
• Building Inspections in Orange County and the Town of Hillsborough
• Residential Plan Reviews
1D1 ORANGE
COOUNA Y
60
Slide#102
Planning and Inspections - page 219
— General Fund-$52,430 increase in revenue
• due to incremental fee increases and increased revenue projections in Erosion Control
— Personnel Reductions in the General Fund—($215,224)
• -1.00 FTE:Watershed Protection Specialist position(vacant)
-1.00 FTE:Planner III position(vacant)
— Cost Recovery
• Erosion Control:86.1%in FY26-27.
— Up from 83.7%in FY26
— Mainly due to increased fees and updated revenue projections
• Inspections:90.6%in FY26-27
— Up from 80.1%in FY26
— Mainly due to increased fees
— Inspections Fund
• Increased fees an average of 2-10%-$267,010
Reduction in GF subsidy—($168,849)
ORANGE COUNTY
102 NORTH CAROLINA
Travis Myren said that budget changes include approximately$52,000 in increased revenue from
incremental fee increases and higher erosion control projections in the general fund.Two vacant positions
are recommended for elimination, including a Watershed Protection Specialist and a Planner III. Cost
recovery in erosion control improved from 83.7% to 86.1%, and inspections cost recovery rose from
approximately 80% to 90.6%. He explained that fee increases in the recommended range of 2-10% on
average would allow a reduction in the general fund subsidy.
Slide#103
Planning and Inspections - page 219
Inspections Revenue
$2,500A0
u,296,616
$2,000,000
51.616.361
$1,500,000
$1,227,9911 $1,196.409 $1,239,930 $1,236,692 $1,274,344
$1,179,563 51,166,464
5999,360 $1,069,339 $1,096,949
$500.000
so
FY1546 FY1047 FY17.13 FYIS-10 FY19.20 FY20-21 FY21-22 FY22-23 FY23-U FY24-25 FY26-26 P.J FY26-27
Budgsl
ORANGE COUNTY
103 NORTH CAROLINA
61
Travis Myren said the charts on slides#103 and 104 showed the cyclical nature of inspections and
erosion control revenue, noting that large projects can significantly skew revenue in any given year. He
noted that FY 2025-26 saw a dramatic spike in inspections revenue due to the Collins Ridge and Persimmon
Creek projects.
Slide#104
Planning and Inspections — page 219
Erosion Control Revenue
$1,200,000 $1,135,352
$1,000,000
s600,000 —
$520,200 $620,200
f800,000 $566,377
$495.672
1498,660
9400,000 B ,129
$251.521 SWIM $296,100
$200,000
5-
FY1S•16 FY1647 FY17-18 FY18-19 FY19.20 FY20.21 FY21.22 FY22-23 FY23-24 FY24-25 FY25-26 Pro1 FY26-27
Budget
�f1
ORANGE COUNTY
104 NORTH C-AROLINA
Travis Myren noted that a strong year in erosion control revenue in FY 2024-25 is moderating back
to an average of approximately$620,000.
62
Slide#105
Planning and Inspections — page 219
Number of Building Permits*Issued
1,200
1,040 1,047
1,000 960
931
875 000 874
8D0 787 799 782
600
400
200
FY17-18 FY19.10 FY16-20 FY20-21 FY21.22 FY22.23 FY23-24 FY24-25 FY26.26 Pmi FY26.27 Budget
*A multifamily building has a single permit,so the number of dwelling units can be higher
ORANGE COUNTY
105 NORTH CAROLINA
Travis Myren said the limitation of the chart shown on this slide is that multi-unit developments
receive a single permit regardless of how many units are included, making it less informative about actual
housing production.
Commissioner McKee noticed that permit numbers had ranged from approximately 930 to 1,047
prior to FY 2021,then declined to the 700-900 range in subsequent years,which seemed counterintuitive
given the population growth the area has experienced. He asked whether the shift toward multi-family
permitting might account for that pattern.
Cy Stober, Planning and Inspections Director, explained that the period from 2020 through mid-
2022 was an anomaly in building construction statewide. He noted that Collins Ridge, which involved a
large volume of individually permitted townhomes,coincided precisely with that window,along with other
high-volume, smaller projects in the Town of Hillsborough.The combination produced an unprecedented
surge in new home starts that the state had not seen in 20 years.
Chair Hamilton said it would be useful in future budget years to include a breakdown of single-
family versus multi-family units permitted,to add meaningful context to the permit count data.
Cy Stober said that staff have already been working with the Budget Office to add that level of
detail to future performance reporting.
63
Slide#106
Solid Waste Department — Environmental Services
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$2,870,934 $2,870,934 $0
Solid Waste Fund FTEs: 14.250
Basis for Investment: Operational Support
Programs/Services Provided:
• Administrative services that handle accounts payable, including the solid waste programs fee,accounts receivable,and
budgeting
• Solid Waste Fleet Services provide support services for vehicles and staff servicing mandated programs
• Solid Waste Enforcement enforces County ordinances in support of mandated programs, RRMO,and review of
development plans.
• Community Engagement provides support of mandated programs by developing relationships,educational,and other
programs leading to increased waste diversion and waste reduction. Division also seeks grant funds to support diversion
programs.
ORANGE COUNTY
106 NORTH CAROLINA
Travis Myren said Solid Waste is an enterprise fund, in which all departmental expenses are paid
through the Solid Waste Program fee or other department-generated revenues. Divisions include
environmental services, landfill operations, recycling services, and sanitation.
Slide#107
Solid Waste Department — Landfill Operations
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$2,049,472 $2,049,472 $0
Solid Waste Fund FTEs: 9.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Construction and Demolition landfill management Operates a state mandated scrap tire recycling program
• Operation of the County's yard waste diversion program Operates a state-mandated appliance and metal recycling
program
• Management of Closed Landfills
• Collect,stage and haul scrap tires
ORANGE COUNTY
107 NORTH CAROLINA
64
Slide#108
Solid Waste Department — Recycling Services
IFY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$4,778,911 $4,778,911 $0
Solid Waste Fund FTEs: 25.000
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Mandated collection of targeted recyclable Mandated recycling collection from multi-family dwellings
• Electronic recycling and processing Mandated waste and recycling collection from Government
Buildings and Commercial Collections
• Manage and haul all recyclable material for processing
• School Collection services
• Curbside collection from 68,000 Urban and
Rural residents Organic Waste Management
• Service 5 unmanned recycling drop-off sites.
108 ORANGE
COUNTY
NA
Slide#109
Solid Waste Department — Sanitation Operations
FY 27 Rec. Revenues � FY 27 Rec. Expenses Net county cost
$3,611,974 $3,611,974 $0
Solid Waste Fund FTEs: 17.750
Basis for Investment: Legal Mandate
Programs/Services Provided:
• Manages Waste and Recycling sites
• Operation and management of the Household Hazardous Waste Services
• Collection of Municipal Waste(Schools/Government Buildings)
• Operate and maintain 5 manned Waste and Recycling Centers
109 ORAR GE�COUNTY
65
Slide#110
Solid Waste — page 238
— Increase Solid waste Program Fee — Impacted significantly by inflation, living wage, PFAS
• Outside of Mebane-$142 per parcel testing and remediation option,fuel costs->excess
• Inside of Mebane$94.74 Fund Balance exhausted
— Decrease in Capital Spending and Appropriated Fund — Department to review additional options for long term
Balance to maintain Fund Balance. sustainability
• Examine service levels and locations
— Reduction in Office Assistant 11 (.675 FTE)position— Additional fee increases are likely
($51,191)
— Increase in Fuel Costs per current market rates- Solid Waste Revenue Sources
$410,023
Charges far
Sery
— Decrease in Overhead Funds paid to General Fund— 5%es
($212,758) ��
Landfill Fees Programs Fee
— Costs to Continue, including PFAS testing, household 3% 36%
waste processing,and living wage adjustments-
$288,621 Investment
Earnings
1%
Other Revenue
5%
110
Travis Myren said he is recommending increasing the Solid Waste Program Fee from $138 to$142
per taxable parcel, essentially restoring a reduction made a couple of years ago. A different, lower rate
applies within the City of Mebane,where the full suite of services is not provided.A vacant office assistant
position is recommended for elimination. He said that the coming years will be lean times for the Solid
Waste fund,citing a confluence of pressures: inflation, heavy reliance on temporary employees and living-
wage-affected workers, PFAS testing and remediation costs, and elevated fuel costs. He projected a
$410,000 increase in fuel costs and described a decrease in overhead cost allocation, along with costs to
continue for PFAS testing. He noted that 86% of Solid Waste revenue comes from the program fee, and
that staff would work with the Solid Waste Advisory Group to evaluate potential operational adjustments
in future years.
66
Slide#111
Sportsplex
FY 27 Rec. Revenues FY 27 Rec. Expenses Net County Cost
$5,952,738 $5,952,738 $0
Sportsplex Fund FTEs: 0.00
Basis for Investment: Board Priority: Healthy Community
Programs/Services Provided:
• Fitness Center • Group Fitness Classes
• Ice Skating Rink • Afterschool Programs
• Adult and Youth Hockey Leagues
• Aquatic Center(with 3 pools)
• Basketball Courts
ORANGE COUNTY
111 NORTH CAROLINA
Travis Myren said that the Sportsplex operates as a completely discretionary enterprise fund with
no general fund impact. Post-pandemic revenues have performed very well,with total revenue projected
to exceed $6 million in the current year.
Slide#112
Sportsplex - page 243
— FY2026-27 provides increase in Fund Balance - $402,900
Sportsplex Revenues
$7,600,a0g 80.0%
$6,000,000 $6,053,016 $5 952 738 70.0%
$5,497,730 60.0%
$5,235,R42
$5,000.000 $4,625,429 $4,769,351 50.0%
40.0%
$4,000,000 $3,764,043
30.0%
$3,134,g40
$3,000,000 $2,727,377 200%
10 0%
$2,000,000
00%
10.0%
$1,000,000
-20.0%
$0 -30.0%
FY201&19 FY2019-20 FU020-21 R2021-22 FY2022-23 FU023-24 FY2024-25 M025-26 Prnj FY2026-27 Butlget
Opembng Revenue -Change from Prior Year
NGE
112 ON ORTH CAROL COUNTY INA
67
Travis Myren said the budgeted Sportsplex revenue for FY 2026-27 is set just under $6 million at
$5.9 million.
Slide#113
Transportation Services—Transit
FY 27 Rec. Revenues 11 FY 27 Rec.Expenses Net County Cost
$2,389,830 $2,514,497 $124,667
General Fund FTEs: 26.000
Basis for Investment: Legal Mandate; Board Priority_Multi-modal Transportation
Programslservices Provided:
• Demand Response
• Elderly and Disabled(EDTAP)
• Rural General Public(RGP)
• Employment Assistance(Empl)and Work First
• Fixed Route Services
• Mobility on Demand
• Supports Mobile Dental Clinic /� �—
113 ORANGE
H GAROL7NA COUNTY
Travis Myren said the Transit Division of Transportation Services includes demand response,fixed
route service, mobility on demand, and the mobile dental clinic driver.
Slide#114
Transportation Services— Transportation & Public Engagement
���offiTz:W. , Net County Cost
$0 $376,616 $376,616
General Fund FTEs: 1.000
Basis for Investment: Legal Mandate
ProgramslServices Provided:
• Highway and Road Project Administration
• Bike and Pedestrian Project Administration
• Safety Improvement Administration
• Planning Organization Engagement
• Transit Tax District Administration
ORANGE COUNTY
114 NORTH CAROLINA
Travis Myren said the Transportation and Public Engagement division includes DOT coordination,
the Bicycle and Pedestrian Plan, and transit tax administration.
68
Slide#115
Transportation Services — page 252
— Increase in transit tax proceeds and increase in grant reimbursement -$150,048
— Addition of List Driver(1.0 FTE)to support the demands of transit operations-$75,132
— Reduction in Overtime costs($66,285)and Operational costs($20,000)to offset List Driver—($86,285)
— Additional Temporary Personnel for Staff Working Group-$31,348
• Funded through Article 43 Transit Tax
ORANGE COUNTY
115 NORTH CAROLINA
Travis Myren noted an increase in transit tax proceeds offsetting costs for newly added routes from
the transit plan, and the addition of a floater driver to fill in for driver absences and maintain schedule
reliability, offset by reductions in overtime and operational costs. Staff also administers the staffing
working group,for which compensation is increasing by$31,000 to support temporary personnel.
Commissioner Bedford asked whether Medicaid funding could be used to pay for the mobile
dental clinic driver.
Sarah Williamson, Interim Transportation Director, said that the position is not eligible for
Medicaid funds.
Slide#116
Transportation Services — page 252
Daily Dispatch Data
Nov 2025 -Mid-Feb 2026
Goal Range 175 to 220 150+ 95%+
Nearing Risk 135 to 124 130 to 121 89%to 85%
Risk Range 125 or fewer 120 or fewer 84.9%or less
Actual Performance 1 132.92 1 126.06 187%
• Averaged 7.3 Demand Response trip cancellations per day
• Expect to see higher usage based on more reliable service
• Approximately 10+trips added per day with new List Driver position
• On-Time Performance
— Fixed Route—within+1-5 minutes of scheduled time at timed stop
— Demand/Mobility on Demand Response-within+/-10 minutes of schedule trip
— Demand Response includes door to door service due to ADA accommodations
ORANGE OU
116 N CAR NTY
69
Travis Myren presented a performance chart showing on-time performance for all transit services,
noting that all services were performing in the yellow, approaching goal range, and trending toward the
green, at goal category.
Slide#117
Transportation Services — page 252
OCPT Ridership
62,oaa
fio,990
53 000
so,M
els»
ao,00a
32,692
29.4M 29,fi33 30,246
30,OW
26.OW
24,393
20,090
10.090
FY2016-19 FY2919-20 FY2020.21 FY2021.22 FV2022-23 FV2023-26 FY2026-29 FV2029-26 Mai FY2026-2]fiutlge[etl
�1
ORAN HE�CCOUNTY
117 Travis Myren said that ridership is projected to increase by approximately 2,000 rides compared
to the current year.
Slide#118
FY2026-27 Recommended Budget
• Questions?
— Amendments due tomorrow morning @ 10:00AM
— Public Hearing on Thursday, May 28
— Approve Amendments and Resolution of Intent to Adopt the Budget—June 41h
— Final Budget Approval-June 161h
ORANGE COUNTY
118 NUR'1'1 I CAROLINA
Travis Myren reminded the Board that Commissioner amendments are due by 10:00 am
tomorrow. He said this as a soft deadline from a staff processing standpoint, but that the goal is to post
amendments publicly before the scheduled public hearing on Thursday. He said that commissioners who
70
receive a late-arriving amendment idea should feel free to call his office by early afternoon,and staff would
work to accommodate it. He said that draft amendment language would be circulated to commissioners
for review before posting.
Chair Hamilton said that many complicated amendments would likely be submitted,and reiterated
that the public will need adequate time to review them before the public hearing on Thursday. She
reminded the public that the Board will approve the Resolution of Intent to Adopt for the budget on June
4th, and that while comments would be received at the public hearing, the Board would be engaged in
detailed deliberations on June 4th to finalize the budget.
Adjournment
A motion was made by Vice-Chair Fowler, seconded by Commissioner McKee, to adjourn the
meeting at 8:30 p.m.
VOTE: UNANIMOUS
Jean Hamilton, Chair
Recorded by Tara May, Deputy Clerk to the Board
Submitted for approval by Laura Jensen, Clerk to the Board