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FUTURE FINANCIAL CONSIDERATIONS <br />• Debt Issuance for County Campus and Animal Shelter and Remaining Bonds. <br />• GASB 45 Implementation (OPEB) and Other New Prouncements <br />• Pay and Classification Study <br />• Finalizing New Revenue Options <br />• More Consideration to Internal Audit Function <br />• Consideration of Establishing Formal Audit Committee <br />John Gilberto with McGladrey and Pullen said that this was afirst-time audit for this <br />firm, and with the CAFR changes, there was a lot to do and there are more changes for next <br />year. He reiterated the importance of an internal audit committee. He said that staff did a <br />great job and it will be tough to see Ken Chavious retire. He recommended that the Board <br />focus on the statistical section and the special analysis in the front section. <br />Ken Chavious thanked his staff, the staff of Orange County, and the County <br />Commissioners. <br />b-1. Resolution Recognizing Ken Chavious <br />Commissioner Foushee read the Resolution Recognizing Ken Chavious. <br />A motion was made by Commissioner Foushee, seconded by Commissioner Gordon to <br />approve a resolution recognizing Ken Chavious, retiring Finance Director of Orange County, <br />for his service to Orange County and the local community. <br />RESOLUTION RECOGNIZING KEN CHAVIOUS <br />WHEREAS, Ken Chavious has retired as Orange County Finance Director after almost 30 <br />years as a public servant; and, <br />WHEREAS, Ken Chavious was born and raised in Orange County, and is a proud graduate of <br />Orange High School in 1971, and a graduate of Fayetteville State University in <br />1976; <br />WHEREAS, he began his career with Orange County in 1978 as an Accounting Clerk, <br />advancing up to Finance Director, a position held since 1989; and, <br />WHEREAS, for each of the 18 years he served as Director of Finance, the Government <br />Finance Officers Association of the United States and Canada has awarded <br />Orange County the Certificate of Achievement for Excellence in Financial <br />Reporting; and, <br />WHEREAS, at a state level, Ken Chavious has served as President of the North Carolina <br />Government Financial Officers Association and also as President of the North <br />Carolina Association of County Finance Directors, the first African American to <br />serve in this position; and, <br />