Minutes 12-13-2022 Business Meeting

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15 Commissioner Richards, in reference to item 8-d, Fiscal Year 2022-23 Budget Amendment #4, said that she had concerns about internal controls for pulling Budget out of Finance and putting it under the County Manager's Office. She said it was something they should understand as a Board. She said other communities might have a department called Office of Management and Budget which had a performance and management aspect but it is usually a part of Finance. She looked at other communities in North Carolina and said that the examples were split. She said she wanted to understand the change. Bonnie Hammersley said this is a well-established practice to separate duties. She said that Orange County was the first county she'd worked in where Budget was part of Finance. She said that both departments report to the County Manager. She said that under North Carolina law she is responsible for presenting a recommended budget. She said that it doesn't present concerns for internal controls. She said that North Carolina statutes require a pre-audit by the Finance Department. She said that Budget staff will plan the budget with the County Manager. She said that as they go into the strategic planning process, she wants the Budget staff to be involved in monitoring the plan. She said that it is not appropriate to put that on Finance staff. She said the reason she moved it into the Manager's Office is that she wants a direct line over the budget preparation. Commissioner Richards asked how the plan versus actual is monitored. Bonnie Hammersley said the updates come from Finance. She said it is administered by Finance but not created by it. She said that she moved the positions out and it will report directly to her. She said if there are changes to the budget, those come to the Board as amendments. She said there should be no concern of interaction because both divisions already report to her. She said they identified a position that had been vacant for awhile and it was no longer needed so they did not create an additional position. Vice Chair McKee said he had similar questions. He said he is well aware that it is the County Manager's budget. He said that he thought it would be under the purview of Finance. He said her explanation makes it clearer. John Roberts said that the County Manager is not only required to present a balanced budget but is also, by statute, the Budget Officer. He said that in other forms of government the statute is clear and that the budget has always been under the manager. Vice Chair McKee said it is the manager's budget and he understands that it is not the Board's until they approve it. Bonnie Hammersley said she understood the comments. She said that is removing a layer of management so that budget staff can report directly to her. Chair Bedford said that she researched the duties of a Finance Officer. She said she was glad it was pulled so the Board could understand what they were voting on. Commissioner Hamilton said she appreciated the opportunity to hear from the County Manager on what her thoughts are for the organization. Commissioner Fowler said she thought the proposal made sense. A motion was made by Commissioner Richards, seconded by Commissioner Hamilton, to approve item 8-d. VOTE: UNANIMOUS a. Minutes The Board approved the draft minutes for the November 1, 2022 and November 10, 2022 BOCC Meetings as submitted by the Clerk to the Board. b. Enhanced Voluntary and Voluntary Agricultural District Designation — Multiple Farms The Board approved applications from four (4) landowners/farms to certify qualifying farmland within the High Rock/Efland, Cedar Grove, and New Hope Agricultural District Regions; and enroll