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14 <br /> 1 Commissioner Hamilton asked what the unrestricted net position means on slide#9 under <br /> 2 the Solid Waste Enterprise Fund. <br /> 3 Tim Lyons said this can be thought of like unassigned fund balance. He said it is the net <br /> 4 position that is leftover and not restricted to spending in any specific category. He said it's <br /> 5 important to note that it isn't exclusively cash on hand or investments. <br /> 6 Commissioner Fowler asked about the negative operating income for the Solid Waste <br /> 7 Enterprise fund on slide #9 in 2021. <br /> 8 Tim Lyons said the net operating income was a loss in 2021 for the Solid Waste Enterprise <br /> 9 Fund. He said some of that is due to the decreases in pension liabilities. He said in 2021, the <br /> 10 fund's operating revenues were around $11 million and operating expenses were higher. <br /> 11 Commissioner Richards asked what the categories are for audit findings. <br /> 12 Tim Lyons said the Government Auditing Standards Report defines internal controls over <br /> 13 financial reporting. He said Material Weakness means internal controls were not sufficient to <br /> 14 either prevent or detect and correct a material misstatement. He said if the amount is higher than <br /> 15 the materiality level, it has to be defined as a material issue. He said Material is the highest <br /> 16 category, and Deficiency is at the bottom where the issues can be communicated to the County <br /> 17 orally or in a letter. He said the middle ground is the Significant Deficiency where it's less <br /> 18 significant than a Material Weakness, but is important enough to merit the attention of those <br /> 19 charged with governance. He said it happened that these adjustments were over the materiality <br /> 20 threshold, so there were no Significant Deficiencies and there were no separately issued <br /> 21 management letters. <br /> 22 Commissioner Richards asked if the materiality is based on a dollar or percentage basis. <br /> 23 Tim Lyons said it is based on a dollar amount. <br /> 24 Commissioner Richards asked if there is required response or corrective action. <br /> 25 Tim Lyons said there is a corrective action plan for management in the back of the ACFR. <br /> 26 Chair Bedford said she serves as the Board's liaison to the Board of Social Services, and <br /> 27 they have already approved the proposed corrective measures. <br /> 28 Tim Lyons said sometimes the issue is the guidance and the way auditors have to conduct <br /> 29 testing have to be updated. <br /> 30 Chair Bedford recognized the Finance Department and Gary Donaldson for receiving the <br /> 31 Award of Financial Reporting Achievement for the 31St year. <br /> 32 <br /> 33 5. Public Hearings <br /> 34 a. Unified Development Ordinance Text Amendment— Rename "Efficiency Apartments" to <br /> 35 "Accessory Dwelling Units" and Modify Standards <br /> 36 The Board held a public hearing, received the Planning Board/staff recommendations and public <br /> 37 comment, closed the public hearing, and considered action on County-initiated amendments to <br /> 38 the Unified Development Ordinance (UDO) regarding proposed revisions to the current standards <br /> 39 for "efficiency apartments". <br /> 40 <br /> 41 BACKGROUND: An "efficiency apartment" is an accessory dwelling to the primary single-family <br /> 42 dwelling on an individual property. The salient current use standards for efficiency apartments in <br /> 43 Section 5.5.3 of the LIDO are: <br /> 44 <br /> 45 • Maximum gross square footage of 1,000 square feet(maximum of 800 square feet can be <br /> 46 heated/cooled), <br /> 47 • Cannot be a mobile home, and <br /> 48 • The efficiency unit shall remain in the same ownership as the primary residence. <br /> 49 <br /> 50 An efficiency apartment can give a property owner the ability to enhance their property use for <br /> 51 additional family members or to rent to a tenant. The current size limitation of 1,000 square feet <br />