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