Chair Final Agenda Package 12-Jan-26Monday, January 12, 2026
6:00 PM
Union County, NC
Union County Government Center
500 North Main Street
Monroe, North Carolina
Meeting Agenda
Board Room, First Floor
Board of Commissioners
Chair Brian Helms
Vice Chair Christina Helms
Commissioner Clancy Baucom
Commissioner Melissa Merrell
Commissioner Gary Sides
Visitor Advisory
Due to construction on the first floor of the UC Government Center, the primary
entrance off Main Street Plaza is closed. Throughout construction, visitors
should follow signage to enter or exit the facility. For meetings of the Board of
County Commissioners, two temporary entrances will be available. Meeting
attendees may enter via Main Street Plaza (near the intersection of W. Crowell St.
and N. Stewart St.) or via the ground floor of the Government Center (off N. Church
St.). To learn more about the project or view a project map,
visit ucgov.info/PardonOurProgress.
1
Board of Commissioners Meeting Agenda January 12, 2026
Closed Session - 5:15 PM
Closed Session26-052
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Enter into Closed Session pursuant to NCGS 143-318.11.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Enter into Closed Session for the following purpose(s):
1) pursuant to G.S. 143-318.11(a)(1), to prevent the disclosure of
information that is privileged or confidential; and
2) pursuant to G.S. 143-318.11(a)(3), to consult with an attorney in order
to preserve the attorney-client privilege; and
3) pursuant to G.S. 143-318.11(a)(4), to discuss matter relating to the
location or expansion of industries or other businesses in the area served
by the public body, including agreement on a tentative list of economic
development incentives that may be offered by the public body in
negotiations; and
4) pursuant to G.S.143-318.11(a)(5), to establish, or to instruct the public
body’s staff or negotiating agents concerning the position to be taken by
or on behalf of the public body in negotiating the price and other material
terms of a contract or proposed contract for the acquisition of real
property by purchase, option, exchange, or lease .
FINANCIAL IMPACT:
None.
Opening of Meeting - 6:00 PM
Invocation - Vice Chair Christina Helms
Pledge of Allegiance
Informal Comments
Public Hearing(s)
Public Hearing - Rezoning Petition CZ-2025-005 Garcia26-022
INFORMATION CONTACT:
Bjorn E. Hansen, Planning Department, Senior Planner- Long Range
Planning, 704-283-3690
ACTION REQUESTED:
Conduct public hearing for proposed rezoning .
PRIOR BOARD ACTIONS:
Page 1 of 23
2
Board of Commissioners Meeting Agenda January 12, 2026
None.
BACKGROUND:
This case is requesting a revision of the Union County Zoning Map by
rezoning one parcel totaling approximately 2.027 acres appearing on the
tax map as tax parcel 07-063-260B located on Secrest Shortcut Road in
the Town of Hemby Bridge from R-20 to Light Industrial (LI) with
Conditions. The rezoning will include the following conditions :
1.Limited to approved site plan dated August 18, 2025
2.Uses limited to tow truck impound yard
3.Mitigation for unauthorized tree removal in required setbacks,
specifically replanting 125% of all removed trees 12” in diameter or
greater, including trees previously located in proposed stormwater
pond
4.Five-year vesting of development rights
5.Development will meet all requirements of the Union County
Unified Development Ordinance on the date of approval
The Land Use Board evaluated this proposal at its December 16 meeting
and recommended denial on a 7-0 vote, noting inconsistency with
adopted land use plans and adjacent land uses. No one spoke for or
against the rezoning at the Land Use Board meeting, but 24 residents
have emailed letters of opposition to the proposed rezoning .
If the Board of Commissioners wishes to make a decision on this
rezoning, it may consider the following motions .
TO APPROVE THE PROPOSED AMENDMENT (THE PROPOSAL IS
CONSISTENT WITH THE CURRENT PLAN)
Motion
(i) Adopt the Ordinance Approving Revision to the Official Zoning Map of
Union County, North Carolina, and (ii) adopt the consistency and
reasonableness statement for approval .
TO DENY THE PROPOSED AMENDMENT (THE PROPOSAL IS
INCONSISTENT WITH THE CURRENT PLAN)
Motion
(i) Deny rezoning petition CZ-2025-005 from Ireneo Correa Garcia; and
(ii) adopt the consistency and reasonableness statement for denial .
FINANCIAL IMPACT:
None.
Staff Recognition
Service Award Recognition26-015
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869
ACTION REQUESTED:
Short video will play to recognize employee service award recipients for
Q4 including October, November and December .
PRIOR BOARD ACTIONS:
Page 2 of 23
3
Board of Commissioners Meeting Agenda January 12, 2026
None.
BACKGROUND:
The employee recognition program acknowledges employees for full-time
continuous service at the following intervals : 5 years, 10 years, 15 years,
20 years, 25 years and 30 years of service. We would like to recognize
the following employees for full-time continuous service with Union
County Local Government.
FINANCIAL IMPACT:
None.
Consent Agenda
City of Monroe Request to Provide Water Service26-016
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
Approve the request from the City of Monroe to provide water service to
Parcel 08-303-016D located at 1806 Willis Long Rd.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
City of Monroe recently received a request for outside city service located
at 1806 Willis Long Road (see attached supporting documentation).
Parcel 08-303-016D is requesting water service to serve property .
The City of Monroe has indicated that they are prepared to serve the
property with water, as outside City customer, if approval is granted from
Union County. Our water and sewer service agreement with the City of
Monroe prohibits the City from providing service outside the City limits
without the express, written approval of the Board of County
Commissioners.
Union County does not have any water infrastructure in the area to serve
the property. Union County Water has no objection to the City providing
water service to this property.
FINANCIAL IMPACT:
None.
Task Order - Sewer Repair & Rehabilitation Excavation Repairs26-028
INFORMATION CONTACT:
Christopher Clark, Water and Wastewater Operations, Director,
704-296-4215
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
Page 3 of 23
4
Board of Commissioners Meeting Agenda January 12, 2026
County Manager's discretion .
PRIOR BOARD ACTIONS:
November 3, 2024, Regular Meeting, Agenda Item #25-678 - Approved
Contract
BACKGROUND:
The purpose of the Task Order is to make needed repairs on the sewer
lines located in the Tallwood and Eastside sections of our system . Our
contract with G.S. Construction, Inc. will be used to make these repairs to
our sewer system which are allowing substantial rainwater and ground
water (inflow and infiltration) to enter the sewer system, as well as to
repair significant structural issues that are causing re-occurring
maintenance issues.
G.S. Construction, Inc. has been selected to provide Repairs Services for
Contract #9916. G.S. Construction, Inc. was chosen from a list of venders
previously selected from IFB No. 2025-019 Sewer Repair & Rehabilitation
Excavation Repairs to provide these services for Union County Water .
FINANCIAL IMPACT:
The total cost of the contract with G .S. Construction, Inc. is $186,200.00.
Sufficient funds are available in Capital Account Sewer Repairs
Operations Budget - 6512-5381.
Contract - Waxhaw North Sanitary Sewer Replacement &
Rehabilitation
26-035
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
1) Award contract to North American Pipeline Management, LLC in the
amount of $3,295,540.50, and 2 ) authorize the County Manager to i)
negotiate and execute an agreement substantially consistent with this
agenda item, ii) exercise any renewal or extension term options set forth
in the agreement, and iii) terminate the agreement if deemed in the best
interest of the County, each in the County Manager ’s discretion.
PRIOR BOARD ACTIONS:
1)March 1, 2021, Regular Meeting, Agenda Item #4 - Approved WK
Dickson Task Order 2021-01 for engineering field assessment and
preliminary design services for the project in an amount of
$104,850.00.
2)March 20, 2023, Regular Meeting, Agenda Item #23-057 - Approved
WK Dickson Task Order 2021-09 for final design, permitting, and
bidding services in an amount of $135,509.00.
3)August 12, 2024, Regular Meeting, Agenda Item #24-530 - Adopted
resolution accepting Appropriations Act (S .L. 2023-134) funding in the
amount of $1,477,500.00 from the North Carolina Department of
Environmental Quality Division of Water Infrastructure and authorized
the County Manager to execute all necessary documentation related
Page 4 of 23
5
Board of Commissioners Meeting Agenda January 12, 2026
to the acceptance.
4)November 17, 2025 , Regular Meeting Agenda Item 25-698 - Adopted
resolution for tentative award of the construction contract to North
American Pipeline Management, LLC in the amount of $3,138,610.00
contingent upon North Carolina Department of Environmental
Quality’s (NCDEQ) issuance of the Authority to Award and adopted
resolution providing notice of construction of the project .
BACKGROUND:
The Capital Improvement Plan (CIP) includes an annual allocation in the
Wastewater Rehabilitation & Replacement Program to assess, prioritize,
and rehabilitate/replace sanitary sewer collection system infrastructure .
This project is Year 1 of a two-year rehabilitation project to replace the
aged Septic Tank Effluent Gravity (STEG) wastewater collection system
in Waxhaw. This Year 1 project consists of the replacement of
approximately 4,500 linear feet of 4-inch and 6-inch sewer lines with
8-inch and 10-inch sewer mains in the Waxhaw downtown area on the
north side of Highway 75.
On November 17, 2025, the Board of County Commissioners adopted a
resolution for the tentative award of the construction contract to North
American Pipeline Management, LLC in the amount of $3,138,610.00
pending NCDEQ’s issuance of the Authority to Award . NCDEQ’s Authority
to Award was required for final award of the construction contract
because NCDEQ is providing funding for the project . NCDEQ issued the
Authority to Award on December 22, 2025. The Authority to Award
included a five percent construction contingency in the amount of
$156,930.50 to be added to the tentative bid award amount of
$3,138,610.00 ; therefore, the final construction contract amount for award
increased to $3,295,540.50.
FINANCIAL IMPACT:
Funding is available within the adopted capital account 60185522 - STEG
Assessment Waxhaw to support the construction contract amount of
$3,295,540.50.
Bid Award - FY2022 Short Water Line Extension Program Phase B -
East Lawyers Road
26-039
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
1) Award contract to Dawn Development Company, Inc . in the amount of
$636,643.93, 2) authorize the County Manager to i) negotiate and
execute an agreement with Dawn Development Company, Inc .
substantially consistent with this agenda item, ii) exercise any renewal or
extension term options set forth in the agreement, and iii) terminate the
agreement if deemed in the best interest of the County, each in the
County Manager’s discretion, and 3) adopt Resolution Providing Notice of
Page 5 of 23
6
Board of Commissioners Meeting Agenda January 12, 2026
Construction of the FY2022 Short Water Line Extension Program Phase
B - East Lawyers Road.
PRIOR BOARD ACTIONS:
1) August 16, 2021, Regular Meeting, Agenda Item #40 - Approved the
ranking criteria, cost share, and application period for the Short Water
Line Extension Program .
2) February 7, 2022, Regular Meeting, Agenda Item #22-011 - Approved
the FY2022 Short Water Line Extension Program applicant selections .
3) April 4, 2022, Regular Meeting, Agenda Item #22-178 - Approved the
selection of two additional projects for the FY 2022 Short Water Line
Extension Program.
4) September 6, 2022, Regular Meeting, Agenda Item #22-531 -
Approved moving forward with the selected FY 2022 Short Water Line
Extension Program selected projects based on applicants ’ fee payments.
5) August 14, 2023, Regular Meeting, Agenda Item #23-490 - Approved
Task Order 2020-01 with STV Engineers, Inc. for Engineering and Design
services for the FY2022 Short Water Line Extension Program Phase B .
6) August 11, 2025, Regular Meeting, Agenda Item #25-523 - Approved
bidding the East Lawyers Road portion of the FY 2022 Short Water Line
Phase B project.
BACKGROUND:
The Short Water Line Extension Program, as adopted by the Board of
County Commissioners (BOCC), provides for the extension of water lines
to serve and provide an environmental benefit to qualifying applicants in
Union County. The FY2022 Short Water Line Extension Program projects
have been divided into four Phases (A - D). Phase B originally consisted
of two projects with approximately 3.6 miles of water lines serving 26
applicants on Haigler Road, Zebulon Williams Road, Morgan Mill Road,
and East Lawyers Road . There are outstanding easements for the Haigler
Road, Zebulon Williams Road, and Morgan Mill Road project that were
delaying Phase B from being bid . There are no outstanding easements
for the East Lawyers Road project; therefore, it was separated from the
remainder of Phase B for bidding and construction .
On November 17, 2025, the Procurement Department partnered with
Union County Water - Engineering department to issue an Invitation for
Bid IFB 2026-039 - FY2022 Short Water Line Extension Program Phase
B -Project 1 East Lawyers Road. On December 17, 2025, seven (7) bids
for the title project were received and processed . All bids were tabulated,
reviewed, and certified by STV Engineers, Inc . The bids ranged from
$636,643.93 to $1,356,064.00 ; staff recommend that the project be
awarded to the lowest responsive, responsible bidder, Dawn
Development Company, Inc ., in the amount of $636,643.93.
FINANCIAL IMPACT:
Funding is available within the adopted capital account 60184128 -
FY2022 Short Water Line Extensions Program to support the construction
contract amount of $636,643.93.
Page 6 of 23
7
Board of Commissioners Meeting Agenda January 12, 2026
Contract - Handwheel Expansion Connectors26-043
INFORMATION CONTACT:
Amy McCaskill, UC Water Utility Business Services, Director,
704-283-3508
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager’s discretion.
PRIOR BOARD ACTIONS:
None
BACKGROUND:
UC Water brought a contract to the Board in March of 2024 for the
purchase of handwheel expansion connectors necessary for water meter
installations and repairs . In May of 2025 we learned that the vendor could
not continue to honor its pricing due to tariffs, therefore we rebid the
project.
On October 7, 2025, the Procurement Department partnered with UC
Water to issue Invitation for Bid #2026-013 Handwheel Expansion
Connectors. On October 21, 2025, Two bids for the title project were
received and processed. The bids were tabulated, reviewed, and certified
by UC Water. The bids ranged from $430,050 to $463,740. Staff
recommends that the project be awarded to the lowest responsive,
responsible bidder, Ferguson Enterprises, LLC .
FINANCIAL IMPACT:
The anticipated annual cost for this service is $107,512.50. Since this
contract contains an initial two-year term with two one-year renewal
options, a total of $430,050 is estimated to be spent . Funding is available
in the adopted FY26 budget with future expenditures subject to annual
BOCC budget appropriation.
Contracts - Temporary Staffing Services26-045
INFORMATION CONTACT:
Christopher Clark, Water and Wastewater Operations, Director,
704-296-4215
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
None.
Page 7 of 23
8
Board of Commissioners Meeting Agenda January 12, 2026
BACKGROUND:
Union County’s Water Department is seeking temporary staffing services
to fill Field Technician positions on an as-needed basis. These temporary
employees will support field crews responsible for maintaining water and
sewer infrastructure throughout the County . This Contract will be used to
temporary fill positions while recruitment of vacancies is being conducted .
The Procurement Department partnered with the UC Water to issue
Request for Proposals #2025-050 Field Tech Temporary Staffing. On
August 21,2025, twenty-two proposals were received and reviewed by an
evaluation team in accordance with applicable evaluation criteria for this
project. The top ranked three firms were invited to shortlist
interview/presentations. As a result, the team requests approval to enter
into a contract with the top 2 scoring/ranked preferred offerors, SAGH
Staffing, Inc. dba AtWork Franchise, LLC, and Blue Arbor, Inc ., to provide
Temporary Staffing Services.
FINANCIAL IMPACT:
The estimated annual cost for this service is $150,000. Since the
contracts contain an initial term of two years with three one-year renewal
options, a total of $750,000 is estimated to be spent. Funding is available
in the adopted FY2026 budget with future expenditures subject to annual
BOCC budget appropriation.
Allocate Additional FTE to Register of Deeds Office26-017
INFORMATION CONTACT:
Crystal D. Gilliard, Register of Deeds, 704-283-3794
ACTION REQUESTED:
Authorize the allocation of 0.52 FTE to convert position 418507 from
non-benefited part-time to benefited full-time .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Register of Deeds office has three non-benefited part-time positions
currently that are filled. The Register of Deeds office would like to convert
one of the non-benefited part-time positions to a benefited full-time
position. This position is needed to provide assisting in the day-to-day
operations of the Register of Deeds office as well as passport services .
This individual is a passport agent as well and could serve in numerous
areas in the office when there is a demand in service . This individual also
can help assist in preservation projects that require a “hands on”
application process. This individual has over 30 years of experience and
would be a great asset, especially in a full-time scenario .
FINANCIAL IMPACT:
No additional funding is required . Funding exists in the current FY2026
Page 8 of 23
9
Board of Commissioners Meeting Agenda January 12, 2026
Register of Deeds budget .
2025-2026 Union County Detention Center Medical Plan26-023
INFORMATION CONTACT:
Dorothy Thomas, Union County Sheriff ’s Office, Public Safety Finance
Administrator, 704-283-3578
ACTION REQUESTED:
Adopt the 2025-2026 Union County Detention Center Medical Plan .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
North Carolina General Statute 153A-225(a) provides for the medical care
of prisoners. That statute provides that :
(a) Each unit that operates a local confinement facility shall develop a
plan for providing medical care for prisoners in the facility . The plan:
(1) Shall be designed to protect the health and welfare of the
prisoners and to avoid the spread of contagious disease .
(2) Shall provide for medical supervision of prisoners and
emergency medical care for prisoners to the extent necessary for
their health and welfare.
(3) Shall provide for the detection, examination and treatment of
prisoners who are infected with tuberculosis or venereal diseases .
The unit shall develop the plan in consultation with appropriate local
officials and organizations, including the sheriff, the county physician, the
local or district health director, and the local medical society . The plan
must be approved by the local or district health director after consultation
with the area mental health, developmental disabilities, and substance
abuse authority, if it is adequate to protect the health and welfare of the
prisoners. Upon a determination that the plan is adequate to protect the
health and welfare of the prisoners, the plan must be adopted by the
governing body.
This plan is developed and signed on an annual basis by the Health
Department and the Union County Sheriff's Office .
FINANCIAL IMPACT:
None.
Union County Transportation Public Transportation Agency Safety
Plan
26-032
INFORMATION CONTACT:
Theresa Torres, Human Services Agency, Transportation Director,
704-283-3598
ACTION REQUESTED:
Adopt the Union County Transportation Public Transportation Agency
Safety Plan (PTASP) as presented.
PRIOR BOARD ACTIONS:
Page 9 of 23
10
Board of Commissioners Meeting Agenda January 12, 2026
None.
BACKGROUND:
Since July 20, 2020, the Federal Transit Agency (FTA) has required
certain operators of public transportation systems, that are recipients or
sub-recipients of FTA grant funds, to develop safety plans that include the
processes and procedures necessary for implementing Safety
Management Systems (SMS). The PTASP plan requires that transit
agencies 1) designate an Accountable Executive and a Chief Safety
Officer, 2) document the agency's SMS processes, 3) implement an
employee reporting program, 4) create performance targets based on
safety performance measures established in FTA's National Public
Transportation Safety Plan (NSP), 5) create criteria to address all
applicable requirements and standards set forth in FTA's Public
Transportation Safety Program and the NSP, and 6) create a process and
timeline for conducting an annual review and update of the safety plan .
NCDOT and the FTA require the PTASP to be reviewed by staff and
brought to the Board of County Commissioners for approval annually
regardless of whether revisions are made .
In 2024, the FTA released major updates to the PTASP which have been
incorporated in the attached document .
FINANCIAL IMPACT:
None. However, if the plan is not approved, the County ’s Transportation
system will be in noncompliance, which could result in financial penalties
in upcoming Federal and State grant funding .
Grant Application - Streamflow Rehabilitation Assistance Program
(StRAP)
26-033
INFORMATION CONTACT:
Alan Aldridge, Soil and Water Conservation District, Director,
704-438-2535
ACTION REQUESTED:
Authorize the County Manager to submit the associated grant application
and make necessary assurances and certifications associated with the
grant application as substantially consistent with this agenda item, which
includes the authorization to execute documents related to award of the
grant and budget funds as appropriate .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The StRAP program through the North Carolina Division of Soil and
Water Conservation offers local Soil and Water Conservation Districts
reimbursement for stream debris removal work to remove stream debris
out of the 100-year floodplain.
FINANCIAL IMPACT:
Up to $310,909 of funding will be reimbursed to the County following
Page 10 of 23
11
Board of Commissioners Meeting Agenda January 12, 2026
successful completion of the debris removal work .
Easement Acceptance - Land Preservation and Easement Program26-037
INFORMATION CONTACT:
Alan Aldridge, Soil and Water Conservation District, Director,
704-438-2535
ACTION REQUESTED:
Accept Easement 90-2026-005 into the Union County Land Preservation
& Easement Program.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County is currently ranked 13th in the United States for open space
land loss on a per year basis according to the latest research published
by the American Farmland Trust . Over the last four fiscal years, Union
County has lost 3,191 acres (FY2020), 2,892 acres (FY2021), 3,625
acres (FY2022), and 2,419 acres (FY2023) from parcels enrolled in
present use value (PUV) alone. According to the 2022 NCDA Census of
Agriculture, Union County has 186,626 acres of farmland. In the
Business-as-Usual scenario published by NC FarmLink, Union County is
slated to lose 51,500 acres of current farmland by 2040. This scenario
would represent approximately a 28% reduction in total farmland acreage
in Union County by 2040.
The Union County Land Preservation & Easement program allows
landowners to sell and/or donate the development rights to their property
while still obtaining ownership of the land . By selling and/or donating the
development rights, open space and agricultural land will be preserved
through conservation easements held by the Union County Soil & Water
Conservation District. The District will be responsible for monitoring and
inspections of easements to maintain compliance within the program . The
use of present use value (PUV) rollback funds will provide financial
resources to the Union County Soil & Water Conservation District for the
easement purchases and all associated transaction costs . These funds
are held in a Union County budget line and all non-encumbered funds will
rollover at the end of each fiscal year .
FINANCIAL IMPACT:
None.
Budget Amendment - Union County Land Preservation and
Easement Program
26-038
INFORMATION CONTACT:
Alan Aldridge, Soil & Water Conservation, District Director, 704-233-1621
ext. 3
ACTION REQUESTED:
Adopt Budget Amendment # 14 appropriating the County’s General Fund
unassigned fund balance in the amount of $703,677 to be used for the
Page 11 of 23
12
Board of Commissioners Meeting Agenda January 12, 2026
purchase of conservation easements and associated transaction costs .
PRIOR BOARD ACTIONS:
1) November 6, 2023, Regular Meeting, Agenda Item # 23-755 -
Approved the Union County Soil & Water Conservation District to
purchase and hold conservation easements for land preservation in
Union County
BACKGROUND:
Union County is currently ranked 13th in the United States for open space
land loss on a per year basis according to the latest research published
by the American Farmland Trust . Over the last four fiscal years, Union
County has lost 3,191 acres (FY2020), 2,892 acres (FY2021), 3,625
acres (FY2022), and 2,419 acres (FY2023) from parcels enrolled in
present use value (PUV) alone. According to the 2022 NCDA Census of
Agriculture, Union County has 186,626 acres of farmland. In the
Business-as-Usual scenario published by NC FarmLink, Union County is
slated to lose 51,500 acres of current farmland by 2040. This scenario
would represent approximately a 28% reduction in total farmland acreage
in Union County by 2040.
The Union County Land Preservation & Easement program allows
landowners to sell and/or donate the development rights to their property
while still obtaining ownership of the land . By selling and/or donating the
development rights, open space and agricultural land will be preserved
through conservation easements held by the Union County Soil & Water
Conservation District. The District will be responsible for monitoring and
inspections of easements to maintain compliance within the program . The
use of present use value (PUV) rollback funds will provide financial
resources to the Union County Soil & Water Conservation District for the
easement purchases and all associated transaction costs . These funds
are held in a Union County budget line and all non-encumbered funds will
rollover at the end of each fiscal year .
FINANCIAL IMPACT:
General Fund fund balance will be reduced by $703,677.
Budget Amendment - Additional Funding for Tuition Reimbursement26-014
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869; Jason May,
Budget & Grants Management, Director, 704-283-3760
ACTION REQUESTED:
Adopt Budget Amendment #12 to appropriate $25,000 from Fund
Balance account to Tuition Reimbursement account to cover eligible
employee tuition expenses beyond the budgeted amount for FY 2026.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Tuition Reimbursement program supports county employees aspiring
to achieve higher education or advanced degree goals . A recent change
Page 12 of 23
13
Board of Commissioners Meeting Agenda January 12, 2026
regarding budget rollover amounts impacted anticipated funds for the
tuition reimbursement account. The fund balance transfer will provide
funding to adequately cover expected tuition reimbursement applications
through the remainder of the fiscal year .
FINANCIAL IMPACT:
Adequate funding is available in Fund Balance to cover this transfer of
funds.
Resolution - Union County Emergency Services Complex
Stormwater Agreement
26-034
INFORMATION CONTACT:
Linda Whitaker, Facilities & Fleet Management, Assistant Director Design
and Construction, 704-420-2626
ACTION REQUESTED:
1) Adopt the Resolution for Grant of Easement to the City of Monroe and,
2) authorize the County Manager to approve and execute any and all
documents as may be required to grant the Property Interest, including
but not limited to the Stormwater Operation Maintenance and Escrow
Agreement.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
As a condition of development of the Emergency Services Complex, the
City of Monroe requires Union County to enter into a Stormwater
Operation, Maintenance, and Escrow Agreement to provide for the
operation, long-term maintenance, inspection, repair, and replacement /
reconstruction of the Stormwater Control Facility . This is a standard and
typical agreement which grants the City of Monroe a permanent
easement for right of access through the Property to the Stormwater
Control Facility, as well as dedicating public right-of-way and grant of
permanent public sidewalk easement as illustrated on the attached plat
for the Emergency Services Complex.
FINANCIAL IMPACT:
None.
Contract Amendment - Lease Extension 601 Lancaster Avenue26-042
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director,
704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
Page 13 of 23
14
Board of Commissioners Meeting Agenda January 12, 2026
1) August 6, 2018, Regular Meeting, Agenda Item #11, Lease approved
2) June 7, 2021, Regular Meeting, Agenda Item #25, Lease extension
approved (six months)
3) November 15, 2021, Regular Meeting, Agenda Item #21-402, Lease
extension approved (eighteen months)
4) April 17, 2023, Regular Meeting, Agenda Item #23-186, Lease
extension approved (thirty-six months)
BACKGROUND:
The Facilities & Fleet Management Department has utilized the
contractual services of Raymond G . Smith for the lease of space at 604
Lancaster Avenue, which is used as Juvenile Justice offices, since
August 1, 2018. Raymond G. Smith has been effective and efficient in
meeting our service needs, and we are requesting to extend the lease for
an additional two years.
FINANCIAL IMPACT:
The anticipated first year monthly cost for the lease is $7,600.62, with a
3% increase in year two. Therefore, a total amount of $185,151 is
estimated to be spent . Funding is available in the adopted FY 26 budget
with future expenditures subject to annual BOCC budget appropriation .
Contract Renewal - Purchase of Bulk Fuel26-044
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director,
704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
March 20, 2023, Regular Meeting, Agenda Item #23-127 - Contract
approved
BACKGROUND:
This request to execute a one-year contract extension for Bulk Fuel
purchases for all County departments . The original contract, approved by
the Board on March 20, 2023, included contract terms of three years with
two additional one-year extensions . This request is the first of the
one-year extensions. The Bulk Fuel contract supports bulk purchases of
gasoline, highway diesel and off-road diesel at various locations
throughout the County. The various bulk tanks include building and
equipment generator tanks and general fuel tanks . Departments served
by the contract include Parks and Recreation, Emergency
Communications, Facilities and Fleet Management, UC Water and UC
Solid Waste.
The Facilities & Fleet Management department has utilized the
contractual services of James River Solutions LLC for bulk fuel purchases
since March 21, 2023. James River Solutions, LLC has been effective
Page 14 of 23
15
Board of Commissioners Meeting Agenda January 12, 2026
and efficient in meeting our service needs, and we are requesting to
continue this service for an additional twelve months .
FINANCIAL IMPACT:
The anticipated annual cost for this service is $200,000.00. Funding is
available in the FY26 budget with future expenditures subject to annual
BOCC budget appropriation.
Conditional District Rezoning Application26-049
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director,
704-283-3868
ACTION REQUESTED:
Authorize the County Manager to apply for Conditional District Rezoning .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County’s Group Home Facility at 600 Honeysuckle Lane, Monroe
NC (Tax ID 09180027) has operated since the mid-1980s. The home
temporarily ceased operating resulting in the use lapsing . Union County
needs to apply for a Conditional District Rezoning with the City of Monroe .
FINANCIAL IMPACT:
$1,000 application fee will be paid using existing FY 2026 operating
budget.
Tax Bill Correction Report for November 202526-036
INFORMATION CONTACT:
Michael Thompson, Tax Administration, Deputy Tax Administrator,
704-283-3624
ACTION REQUESTED:
Tax Bill Correction Reports for November 2025
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
In accordance with North Carolina General Statutes 102-312 and
105-325, the Board of County Commissioners is authorized to make and
approve certain changes to property tax records . Approval of such
changes may result in either a release, refund, or discovery of ad valorem
taxes. The attached report provides detailed information on all tax bills
that were modified. Included in the report for each correction is the parcel
number or property key, owner name, reason for the change, original
value, original tax, corrected value, corrected tax, and refund, if
applicable.
FINANCIAL IMPACT:
November Refund amount = $560.36
Contract - Insurance Broker Services26-040
INFORMATION CONTACT:
Page 15 of 23
16
Board of Commissioners Meeting Agenda January 12, 2026
Jeff Morgan, Security Risk Management, Director, 407-592-7051
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Procurement Department partnered with the Security Risk
Management Department to issue Request for Proposals #2026-019
Insurance Broker Service. On September 30, 2025, two proposals were
received and reviewed by an evaluation team in accordance with
applicable evaluation criteria for this project . As a result, the team
requests approval to enter into a contract with the top scoring /ranked
preferred offeror, USI Insurance Services, LLC, to provide insurance
brokerage services. This contract has an initial term of two years with
three, one-year renewal options at the sole discretion of the County and is
subject to annual budget appropriation .
FINANCIAL IMPACT:
The anticipated annual cost for this service is $62,500 in years one and
two. Costs for years three through five are $67,500, $70,000 and
$72,500, respectively. Since this contract contains a two-year initial term
and three one-year renewal options, a total of $335,000 is estimated to
be spent. Funding is available in the adopted FY 2026 budget with future
expenditures subject to annual BOCC budget appropriation .
Contract Renewal - Website Hosting and Maintenance26-053
INFORMATION CONTACT:
Liz Cooper, Public Communications, Director, 704-283-3587
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
February 1, 2021, Regular Meeting, Agenda Item #5 - Approved Website
Redesign Contract
BACKGROUND:
In accordance with the Union County Procurement Policy, Section 3.5.3,
the Assistant County Manager approved an exemption from the RFP
process for good cause and when in the best interests of Union County .
Public Communications requested the exemption to the RFP process for
website hosting, maintenance and support for several County websites .
Our current agreement with Granicus, LLC ends in February 2026. The
Page 16 of 23
17
Board of Commissioners Meeting Agenda January 12, 2026
County Attorney’s Office advised any renewal term longer than one year
should be considered for a Request for Proposals (RFP). Due to the
monumental task of a RFP, which could result in a new website vendor,
and in turn, the redesign and content migration of six County websites, it
is not feasible to accomplish within less than a year and a half and during
a large, ongoing digital accessibility project . Redesigning and migrating
content for six County websites would require a significant investment of
time and effort from both staff and vendors . The process involves
extensive planning, content review, design development, testing, and
coordination across multiple departments to ensure continuity of service
and accessibility compliance. Given the scope of work and the potential
impact on daily operations, extending the current agreement will allow the
County adequate time to conduct a thorough and competitive RFP
process while maintaining stable website operations . This extension
would also ensure sufficient time for a smooth transition, including
redesign and content migration, should a new vendor be selected through
that process. Renewing our contract with Granicus, LLC for a three-year
term with a total estimated expense over that term totaling $213,556.21
for website hosting, maintenance and support for six Union County
websites. to support Union County’s website needs is in the best interest
of the County. Within that timeframe, Public Communications will initiate a
RFP for website redesign in partnership with the Procurement
department.
The Public Communications department has utilized the contractual
services of Granicus, LLC for website design, hosting and maintenance
since 2021. Granicus has been effective and efficient in meeting our
service needs, and the department requests to continue this service for
an additional three years .
FINANCIAL IMPACT:
The anticipated first year cost for this service is $65,782.47. Costs for
years two and three are $71,045.06 and $76,728.68 , respectively. Since
the contract contains a three-year term, a total of $213,556.21 is
estimated to be spent. Funding is available in the FY2026 budget with
future expenditures subject to annual BOCC budget appropriation .
Resolution - Amendment to the Union County Property Acquisition
Policy and Procedures
26-055
INFORMATION CONTACT:
Brian Matthews, County Manager, 704-292-2597
ACTION REQUESTED:
Adopt the Resolution to Adopt an Amendment to the Union County
Property Acquisition Policy and Procedures .
PRIOR BOARD ACTIONS:
The Board previously adopted the Union County Property Acquisition
Policy and Procedures.
BACKGROUND:
Page 17 of 23
18
Board of Commissioners Meeting Agenda January 12, 2026
The Board previously adopted the Union County Property Acquisition
Policy and Procedures. Staff recommends updating this document to set
forth certain additional authority for the express acceptance of dedicated
easements. The revised language is shown on the attachment to the
proposed resolution.
FINANCIAL IMPACT:
None.
Minutes for Approval26-020
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Approve minutes of regular meeting of April 14, 2025
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Draft minutes of the regular meeting of April 14, 2025, have been
provided to the Commissioners for review and approval .
FINANCIAL IMPACT:
None
Information Only
Wastewater Treatment Capacity - Monthly Update25-753
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
None - Information Only
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Union County Water is closely monitoring the wastewater treatment
capacities at our Water Reclamation Facilities . Permitting Capacity is
evaluated using the Actual Plant Flows plus the Permitted /Obligated
Flows (unconnected). Union County Water was asked to provide regular
updates. Plant flow information through November 2025 is summarized in
the attached table.
Twelve Mile Creek
·Percent of Actual Flows = 70.1%
·Percent of Actual + Permitted Flows = 89.1%
·Actual Flows (MGD)= 5.254
·Actual + Permitted Obligated Flows (MGD)= 6.686
Crooked Creek
Page 18 of 23
19
Board of Commissioners Meeting Agenda January 12, 2026
·Percent of Actual Flows = 61.3%
·Percent of Actual + Permitted Flows = 87.9%
·Actual Flows (MGD)= 1.164
·Actual + Permitted Obligated Flows (MGD)= 1.671
Olde Sycamore
·Percent of Actual Flows = 26.0%
·Percent of Actual + Permitted Flows = 26.0%
·Actual Flows (MGD)= 0.039
·Actual + Permitted Obligated Flows (MGD)= 0.039
Tallwood
·Percent of Actual Flows = 44.0%
·Percent of Actual + Permitted Flows = 44.0%
·Actual Flows (MGD)= 0.022
·Actual + Permitted Obligated Flows (MGD)= 0.022
Grassy Branch
·Percent of Actual Flows = 84.0%
·Percent of Actual + Permitted Flows = 86.0%
·Actual Flows (MGD)= 0.042
·Actual + Permitted Obligated Flows (MGD)= 0.043
In addition to the wastewater treatment capacities, flow volumes
associated with development projects that are in the planning and review
process within the Twelve Mile Creek and Crooked Creek WRF service
areas are provided for information as well . Development flow volumes
through November 2025 are summarized in the attached tables .
FINANCIAL IMPACT:
None
November 2025 Union County Public Schools - Monthly Report26-002
INFORMATION CONTACT:
Beverly Liles, Finance, Director 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This is the monthly report from UCPS as required by the Budget
Ordinance.
FINANCIAL IMPACT:
None.
Page 19 of 23
20
Board of Commissioners Meeting Agenda January 12, 2026
Communications Monthly Report - November 202526-006
INFORMATION CONTACT:
Liz Cooper, Public Communications, Director, 704-283-3587
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This report provides valuable metrics and insights into communication
platforms and our efforts to collaborate with all County departments to
inform and engage residents, promote programs and services, and
strengthen internal and external communications .
FINANCIAL IMPACT:
None.
Human Resources Reports for November 202526-029
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
These reports include all new hires, separations from service, and
retirements for Union County Local Government for the month of
November 2025.
FINANCIAL IMPACT:
None.
Business
Minor Subdivision Discussion26-031
INFORMATION CONTACT:
Lee Jenson, Planning, Director, 704-283-3564
ACTION REQUESTED:
Receive information regarding minor subdivisions and provide direction to
staff.
PRIOR BOARD ACTIONS:
November 17, 2025, Regular Meeting, Agenda Item # 25-692 - Held
Public Hearing on Union County Rural Land Use Plan and Land Use Map
Amendments
BACKGROUND:
At their November 2025 meeting, the Board requested that Planning staff
bring back information regarding the impacts of potential adjustments to
the number of lots that constitute a minor subdivision for Board
Page 20 of 23
21
Board of Commissioners Meeting Agenda January 12, 2026
discussion and possible direction .
FINANCIAL IMPACT:
None.
FY 2027 Budget Discussions with Union County Public Schools26-054
INFORMATION CONTACT:
Brian Helms, Board Chair
ACTION REQUESTED:
1) Appoint the Chair and Vice Chair of the Board of Commissioners as
liaisons to the Union County Board of Education and 2) authorize the
Board’s liaisons to the Union County Board of Education to meet with the
Chair and Vice Chair of the Union County Board of Education and
executive staff from Union County and Union County Public Schools to
discuss UCPS operating and capital budget priorities for FY 2027.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
At the request of Chair Brian Helms, this item has been added to the
agenda.
FINANCIAL IMPACT:
None.
Appointment of an ETJ Member to the City of Monroe ’s Planning
Board
26-019
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Appointment of an ETJ Representative to the City of Monroe ’s Planning
Board.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Pamela Duda currently serves as the ETJ Representative on the City of
Monroe’s Planning Board. Ms. Duda’s term on that board is expiring, and
the City of Monroe has requested that the Board of Commissioners
appoint an ETJ representative to fill this vacancy . The vacancy was
advertised in accordance with the Board of Commissioners ’ Rules of
Procedure with a copy of the Notice being provided to the City of Monroe .
Ms. Duda has applied for reappointment . No other applications were
received.
FINANCIAL IMPACT:
None.
Appointments to Land Use Board26-046
INFORMATION CONTACT:
Page 21 of 23
22
Board of Commissioners Meeting Agenda January 12, 2026
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Appoint a regular member for an unexpired term (term ending June 30,
2026) and appoint an alternate member (term ending June 30, 2028).
PRIOR BOARD ACTIONS:
None
BACKGROUND:
There are two vacancies on the Land Use Board : Unexpired term of one
Regular Member (term expires June 30, 2026), one Alternate Member
(term ending June 30, 2028). The vacancies have been advertised in
accordance with the Board’s Rules of Procedure.
Applications have been received as follows :
1.Mark W . Barnum
2.John Dougherty
3.Dr. Michael McCarver
4.Gary Salek
5.Richard Marshfield
6.Andrew Medlin
FINANCIAL IMPACT:
$60 per meeting/per member which is included in the FY2026 budget.
FY 2025 Annual Comprehensive Financial Report26-007
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
Receive presentation from Cherry Bekaert, LLP audit firm and Finance
Director on the fiscal year 2025 audit and annual financial comprehensive
report.
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Cherry Bekaert LLP, a firm of licensed certified public accountants, has
issued an unmodified opinion on Union County's financial statements for
the year ended June 30, 2025. The independent auditor's report is
located at the front of the financial section of this report . The audit was
also designed to meet the requirements of the Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal
Awards and the State Single Audit Implementation Act . These reports are
submitted separately, and include the schedules of financial assistance,
findings and questioned costs, and the independent auditor's report on
internal control and compliance . The following is excerpted from the
Report of Independent Auditor . “In our opinion, the financial statements
referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information
Page 22 of 23
23
Board of Commissioners Meeting Agenda January 12, 2026
of the County, as of June 30, 2025, and the respective changes in
financial position and, where applicable, cash flows thereof, and the
budgetary comparison for the General Fund for the year then ended in
accordance with accounting principles generally accepted in the United
States of America”.
The FY 2025 Annual Comprehensive Financial Report (ACFR) is still in
draft form due to the Federal and State Single Audit Grant testing not
being complete due to the Federal Government shutdown . Once the
grant testing has been complete the final document will be available on
the County’s website on the Finance Department ’s webpage.
FINANCIAL IMPACT:
None
County Manager's Comments
Commissioners' Comments
Adjournment
Page 23 of 23
24
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-052 Agenda Date:1/12/2026
TITLE:..title
Closed Session
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Enter into Closed Session pursuant to NCGS 143-318.11.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Enter into Closed Session for the following purpose(s):
1) pursuant to G.S. 143-318.11(a)(1), to prevent the disclosure of information that is privileged or
confidential; and
2) pursuant to G.S. 143-318.11(a)(3), to consult with an attorney in order to preserve the attorney-
client privilege; and
3) pursuant to G.S. 143-318.11(a)(4), to discuss matter relating to the location or expansion of
industries or other businesses in the area served by the public body, including agreement on a
tentative list of economic development incentives that may be offered by the public body in
negotiations; and
4) pursuant to G.S.143-318.11(a)(5), to establish, or to instruct the public body’s staff or negotiating
agents concerning the position to be taken by or on behalf of the public body in negotiating the price
and other material terms of a contract or proposed contract for the acquisition of real property by
purchase, option, exchange, or lease.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/6/2026Page 1 of 1
powered by Legistar™25
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-022 Agenda Date:1/12/2026
TITLE:..title
Public Hearing - Rezoning Petition CZ-2025-005 Garcia
INFORMATION CONTACT:
Bjorn E. Hansen, Planning Department, Senior Planner- Long Range Planning, 704-283-3690
ACTION REQUESTED:
Conduct public hearing for proposed rezoning.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This case is requesting a revision of the Union County Zoning Map by rezoning one parcel totaling
approximately 2.027 acres appearing on the tax map as tax parcel 07-063-260B located on Secrest
Shortcut Road in the Town of Hemby Bridge from R-20 to Light Industrial (LI) with Conditions. The
rezoning will include the following conditions:
1.Limited to approved site plan dated August 18, 2025
2.Uses limited to tow truck impound yard
3.Mitigation for unauthorized tree removal in required setbacks, specifically replanting 125% of
all removed trees 12” in diameter or greater, including trees previously located in proposed
stormwater pond
4.Five-year vesting of development rights
5.Development will meet all requirements of the Union County Unified Development Ordinance
on the date of approval
The Land Use Board evaluated this proposal at its December 16 meeting and recommended denial
on a 7-0 vote, noting inconsistency with adopted land use plans and adjacent land uses. No one
spoke for or against the rezoning at the Land Use Board meeting, but 24 residents have emailed
letters of opposition to the proposed rezoning.
If the Board of Commissioners wishes to make a decision on this rezoning, it may consider the
following motions.
TO APPROVE THE PROPOSED AMENDMENT (THE PROPOSAL IS CONSISTENT WITH THE
CURRENT PLAN)
Motion
(i) Adopt the Ordinance Approving Revision to the Official Zoning Map of Union County, North
Union County, NC Printed on 1/7/2026Page 1 of 2
powered by Legistar™26
File #:26-022 Agenda Date:1/12/2026
Carolina, and (ii) adopt the consistency and reasonableness statement for approval.
TO DENY THE PROPOSED AMENDMENT (THE PROPOSAL IS INCONSISTENT WITH THE
CURRENT PLAN)
Motion
(i) Deny rezoning petition CZ-2025-005 from Ireneo Correa Garcia; and (ii) adopt the consistency and
reasonableness statement for denial.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/7/2026Page 2 of 2
powered by Legistar™27
28
29
30
.
.
.
Planning Department
500 North Main Street, Suite 70
Monroe, NC 28112
T 704.283.3565
unioncountync.gov
Planning Staff Report - Rezoning Case # CZ-2025-005
Staff Contact: Bjorn Hansen, Senior Planner
Summary of Request
This case is requesting to rezone one parcel totaling 2.027 acres appearing on the tax map as tax parcel
07-063-260B at the intersection of Faith Church and Secrest Shortcut Roads from R-20 to Light Industrial
(CZ) with Amended Conditions. The rezoning will include the following conditions:
1) Limited to approved site plan dated August 18, 2025
2) Uses limited to tow truck impound yard
3) Mitigation for unauthorized tree removal in required setbacks, specifically replanting 125% of all
removed trees 12” in diameter or greater, including trees previously located in proposed
stormwater pond
4) Five-year vesting of development rights
5) Development will meet all requirements of the Union County Unified Development Ordinance on
the date of approval
31
unioncountync.gov
Owner/Applicant
Owner: Enrique Tristan Chantaca and Ireneo Correa Garcia
208 Midway Drive
Indian Trail, NC 28079
Applicant: Ireneo Correa Garcia
208 Midway Drive
Indian Trail, NC 28079
Property Information
Location: On the southern corner of the intersection of Faith Church and Secrest Shortcut Roads.
Location more specifically described as tax parcel 07-063-260B.
Site North of Site
South of Site Opposite Site
32
unioncountync.gov
Municipal Proximity: The site is inside Hemby Bridge, less than 0.2 miles east of Lake Park, and less than
0.2 miles north of Indian Trail.
Existing Land Use and Development Status: The parcel is currently zoned R-20. The property is nearly
fully logged but undeveloped.
Environmental Features: There are no streams, floodplains or wetlands in the parcel. The site was
recently logged, which may have resulted in the removal of trees that would have been protected as
part of required setbacks. The number of impacted trees would be determined as part of the site plan
review process, which then would be mitigated at 125% of the number removed, including trees
previously located in proposed stormwater pond.
33
unioncountync.gov
Utilities: Public water is available to the site. The proposed use will not require utility service.
Zoning and Land Use History: The parcel site has been zoned R-20 since zoning was initiated in Union
County. There have been no previous rezoning requests for this property. A downzoning from R-20 to
RA-40 on 2.2 acres was approved in 1998 approximately ¼ mile south of the site. A special use permit
on a parcel 0.2 miles south of the site was approved in 1984 for a musical hobby shop. There have been
no other zoning actions in the immediate vicinity of the proposed rezoning.
34
unioncountync.gov
Schools: Because this rezoning request is commercial in nature, UCPS was not consulted for comments.
Transportation: This parcel is on the intersection of Faith Church and Secrest Shortcut Roads, both of
which are NCDOT-maintained facilities. The proposed use would have access from Faith Church Road.
The proposed use would have a very low traffic impact, with no discernable peak hour. There are no
funded road improvement projects in the immediate vicinity of the rezoning. A Traffic Impact Analysis
was not required for this rezoning. The site would include sidewalks along the frontage of both roads.
35
unioncountync.gov
Planning Documents
Hemby Bridge Land Use Plan: This parcel is inside the Town of Hemby Bridge. Two planning documents
apply to this parcel- the Hemby Bridge Land Use Plan and the Secrest Shortcut Small Area Plan. Both
plans identify this parcel as commercial as part of a small rural center. The Hemby Bridge Land Use Plan
specifically says that new development in these areas should be relatively small scale and handled
through the conditional rezoning process. The Plan does make recommendations for industrial areas, so
the commercial designation for this area does not envision industrial uses.
36
unioncountync.gov
37
unioncountync.gov
Public and Municipal Comments
Public Comments: A community meeting was held November 26, 2025. One member of the public
attended. Because the meeting was the night before Thanksgiving, the applicant elected to hold a
second community meeting, which occurred December 8, 2025. A total of 13 residents attended the
meeting, expressing concerns over the trees cut down, driveway access, and incompatible uses with
nearby uses.
Four residents have submitted comments opposing the rezoning, citing incompatible land use, traffic,
and impacts on property values.
Municipal Comments: Hemby Bridge, Indian Trail, and Lake Park were contacted for comments. Each
municipality provided comments.
• Hemby Bridge: The Town Council took action on September 16, 2025, opposing the proposed
development.
• Lake Park: The Village responded stating they were not in support of changing the zoning from
residential to commercial.
• Indian Trail: The Town responded that they strongly oppose this request, with the following
details:
o The agreed upon goals in this area was to create an employment center and grow the
commercial tax base. This request is not the highest and best use for the property and
does not meet the goals of Union County or the Town of Indian Trail. The following
information below outlines the details of why this request should be denied.
o This parcel falls into the plan that was jointly adopted by Indian Trail and Union County
entitled The Secrest Short Cut Road Small Area Plan. The following are a few comments
after looking at this Plan with the rezoning in mind:
Parcel is shown as mixed use/commercial-retail. This request does not fit within
a mixed-use type of development.
This rezoning request would not be compatible with the following goals of the
Small Area Plan:
• Goal 2: Accommodate commercial and retail opportunities per the
recommended map to attract consumers traversing the County on the
Expressway.
o Strategy 2.1: Support rezoning of properties to retail uses that
are well designed within the mixed-use areas to complement
the mix of uses and capture retail sales in the area.
o Strategy 2.2: Support service industry uses to support existing
and future residents and create local jobs.
• Goal 4: Create a Sense of Place in Identified Mixed Use Areas
o Strategy 4.1: Encourage density and a mix of uses in identified
mixed use areas.
o Strategy 4.2: Require community amenities and gathering
places in identified mixed use areas.
38
unioncountync.gov
Staff Comments and Recommendation
Land Use Board Recommendation
The Land Use Board reviewed this proposed rezoning and unanimously recommended denial at its
December 16, 2025, meeting, citing inconsistency with adopted land use plans and surrounding land
uses.
This part of Hemby Bridge is identified for limited commercial uses reviewed through the conditional
rezoning process. The applicant has requested this rezoning to allow their growing business to move out
of a residential area. While limited in nature and being considered through the conditional rezoning
process consistent with approved plans, this request is industrial in nature and will have no employees
on site. These uses are therefore inconsistent with the approved plans for the area. Because of these
aspects of the development, staff recommend denial of this rezoning application.
39
From:Hemby Bridge
To:Bjorn Hansen; Kevin Pressley
Subject:Case No. 2025-CZ-005 / Parcel 07063260B
Date:Tuesday, November 25, 2025 8:13:12 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
On September 16, 2025 the Town of Hemby Bridge Alderman took position on the proposed
petition. It is not favorable to rezone Parcel 07063260B to Light Industrial.
Shea M. Braswell
Town Clerk & Finance Officer
Town of Hemby Bridge
40
From:Brandi Deese
To:Bjorn Hansen; Cheri Clark; Kevin Pressley (mayorpres@aol.com)
Subject:RE: Conditional rezoning community meeting notice
Date:Wednesday, November 26, 2025 1:35:52 PM
Attachments:image002.png
image003.png
image004.png
image005.png
image006.png
image007.png
image008.png
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links or opening attachments.
Good Afternoon Bjorn –
Thank you for the opportunity to comment on this rezoning request. Our primary obligation as Planners is to serve the public interest. One of the most important ways we
accomplish this is by ensuring public engagement and adequate opportunities for input from all. We question if this is accomplished when scheduling a community meeting the
night before Thanksgiving.
The Town of Indian Trail strongly opposes this request. The agreed upon goals in this area was to create an employment center and grow the commercial tax base. This request is
not the highest and best use for the property and does not meet the goals of Union County or the Town of Indian Trail. The following information below outlines the details of why
this request should be denied. Thank you for your time and consideration of this matter.
This parcel falls into the plan that was jointly adopted by Indian Trail and Union County entitled The Secrest Short Cut Road Small Area Plan. The following are a few comments
after looking at this Plan with the rezoning in mind:
Parcel is shown as mixed use/commercial-retail. This request does not fit within a mixed-use type of development.
This rezoning request would not be compatible with the following goals of the Small Area Plan:
Goal 2: Accommodate commercial and retail opportunities per the recommended map to attract consumers traversing the County on the Expressway.
Strategy 2.1: Support rezoning of properties to retail uses that are well designed within the mixed-use areas to complement the mix of uses and capture retail
sales in the area.
Strategy 2.2: Support service industry uses to support existing and future residents and create local jobs.
Goal 4: Create a Sense of Place in Identified Mixed Use Areas
Strategy 4.1: Encourage density and a mix of uses in identified mixed use areas.
Strategy 4.2: Require community amenities and gathering places in identified mixed use areas.
Additionally, this request appears to be spot zoning (see map below). The area is sparsely populated and zoned R-20 and RA-40. Low Density Residential to Light Industrial not
only is in conflict with the adopted plans, it is a big leap in intensity without bringing much of a commercial tax base or a significant amount of jobs.
Finally, it is extremely frustrating that such a request would be considered when the land was illegally cleared in late 2024 (see aerials below). Under state law created by N.C.G.S.
160D-921 (Effective January 1, 2021), a “local government”, which means both municipalities and counties, can deny approval of site plans and deny issuance of building permits
for up to three years if trees are removed that would have otherwise been protected by municipal or county regulations – and up to five years if such removal proves to be willful.
2024 Aerial:
41
2025 Aerial:
We do appreciate the opportunity to comment and would welcome the continued engagement with the County and adjacent jurisdictions.
Brandi C. Deese, MPA, AICP, CNU-A
Planning Director
Town of Indian Trail
315 Matthews-Indian Trail Road
PO Box 2430
Indian Trail, NC 28079
Office: 704-821-5401
Email: bcd@indiantrail.org
Development Projects Page
42
From: Bjorn Hansen <bjorn.hansen@unioncountync.gov>
Sent: Thursday, November 13, 2025 9:32 AM
To: Brandi Deese <bcd@indiantrail.org>; Cheri Clark <cheri.clark@lakeparknc.gov>; Kevin Pressley (mayorpres@aol.com) <mayorpres@aol.com>
Subject: Conditional rezoning community meeting notice
Good morning,
The community meeting for the rezoning at the corner of Faith Church and Secrest Short Cut will be held virtually November 26 at 6 PM. A copy of the notice is attached.
Sincerely,
Bjorn
Bjorn E. Hansen, AICP CTP, CZO
Senior Planner – Long Range Planning | Planning Department
T 704.283.3690
bjorn.hansen@unioncountync.gov
unioncountync.gov
We're committed to excellent service. Share your feedback in this short survey.
Union County Government
500 North Main Street, Suite 70
Monroe, NC 28112
E-mail correspondence to and from this sender may be subject to the North Carolina
Public Records law and may be disclosed to third parties. If you are not the intended
recipient of this e-mail, please contact the sender immediately.
Pursuant to North Carolina General Statutes Chapter 132, Public Records, this electronic mail message and any attachments hereto, as well as any electronic mail message(s) that may be sent in
response to it may be considered public record and as such are subject to request and review.
43
From:Cheri Clark
To:Bjorn Hansen; Brandi Deese
Subject:RE: Rezoning at Faith Church and Secrest Short Cut
Date:Thursday, April 17, 2025 9:39:25 AM
Attachments:image001.png
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Bjorn,
The Village is not in support of changing the Zoning from residential to commercial. Thank you for
keeping us in the loop.
Kindest Regards,
Cheri Clark
Village Administrator/Clerk
Village of Lake Park
P. O. Box 219
3801 Lake Park Road
Lake Park, NC 28079
(704)882-8657x101
E-mail correspondence to and from this address may be subject to the North Carolina Public
Records Law “NCGS.Ch. 132” and may be disclosed to third parties.
From: Bjorn Hansen <bjorn.hansen@unioncountync.gov>
Sent: Monday, April 14, 2025 10:29 AM
To: Cheri Clark <cheri.clark@lakeparknc.gov>; Brandi Deese <bcd@indiantrail.org>
Subject: Rezoning at Faith Church and Secrest Short Cut
Cheri and Brandi,
We have a proposed conditional rezoning at the corner of this intersection. It is inside Hemby Bridge.
Please let me know if you have any comments.
Sincerely,
Bjorn
Bjorn E. Hansen, AICP CTP, CZO
Senior Planner – Long Range Planning | Planning Department
T 704.283.3690
44
bjorn.hansen@unioncountync.gov
unioncountync.gov
Union County Government
500 North Main Street, Suite 70
Monroe, NC 28112
E-mail correspondence to and from this sender may be subject to the North Carolina
Public Records law and may be disclosed to third parties. If you are not the intended
recipient of this e-mail, please contact the sender immediately.
45
From:abaker30@aol.com
To:Bjorn Hansen
Subject:Formal Opposition to Rezoning Petition CZ-2025-005 - Nearby Property Owners
Date:Monday, December 15, 2025 2:01:16 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Department,
We are writing to formally express our opposition to Rezoning Petition CZ-2025-005,
submitted by Michelle Hernandez, which proposes rezoning approximately 2.027 acres
(parcel 07-063-260) located on Secrest Shortcut Road in the Town of Hemby Bridge
from R-20 to Light Industrial (LI) with conditions.
We are nearby homeowners at 4109 Faith Church Road, and our property is generational
family land. It was originally owned by our grandfather, Oscar Byrum, and has been
passed down through our family. This land holds deep historical, personal, and cultural
significance to us. It is not simply an asset, but a legacy that our family has stewarded for
generations.
As long-standing residents and property owners, we have serious concerns regarding
how this proposed rezoning to Light Industrial may impact the integrity, character,
safety, environmental quality, and long-term value of surrounding residential properties
and the broader community. Development of this nature in close proximity to established
homes threatens to fundamentally alter the rural and residential character of our area.
Any zoning changes or development approvals should carefully consider the impact on
existing homeowners, particularly those whose families have lived on and cared for their
land for generations. We respectfully request that our opposition be formally entered into
the public record and that the Land Use Board and Planning Department give full and
fair consideration to the voices of long-standing residents and landowners before moving
forward.
We understand that the Union County Land Use Board will meet on Tuesday, December
16, 2025, at 6:00 p.m. in the Commissioners’ Board Room, Room 118, Union County
Government Center, 500 North Main Street, Monroe, North Carolina, to receive
comments and review this request. While we will make every effort to participate, we
request that this written correspondence be included as part of the official review and
consideration process regardless of our ability to attend in person.
Please confirm receipt of this correspondence and advise if there are any additional steps
required for our concerns to be fully included in the official record.
46
Thank you for your time and consideration.
Sincerely,
Jeff Baker
Audrey Baker
Homeowners
4109 Faith Church Road
Union County, North Carolina
Sent from the all new AOL app for iOS
47
From:Jo-Ellen McQuade
To:Bjorn Hansen
Subject:Fwd: Rezoning Petition 2025-CZ-005
Date:Monday, December 15, 2025 5:15:13 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
2nd email. Not sure 1st went through. No receipt received. Thank you.
---------- Forwarded message ---------
From: Jo-Ellen McQuade <jmcquade2@gmail.com>
Date: Fri, Dec 12, 2025 at 8:00 PM
Subject: Rezoning Petition 2025-CZ-005
To: <bjorn.hansen@unioncountync.gov>
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsibleeconomic growth within Union County, this proposed use raises several substantialconcerns that directly impact residential neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential NeighborhoodsThe proposed towing and vehicle-storage facility is incompatible with both the current andplanned land-use patterns for this area. The site is immediately adjacent to long-establishedresidential neighborhoods, and introducing this type of operation would undermine theircharacter, diminish residents’ quality of life, and raise legitimate concerns about safety andcommunity well-being. This operation will be a nuisance and turn the environmentsurrounding the residential areas into nothing more than a junkyard.
2. Negative Impact on Property Values
A storage facility for damaged or impounded vehicles would almost certainly depresssurrounding property values. Local homeowners have made significant investments in theirresidences, and placing an industrial-scale operation within a residential corridor riskscreating permanent, irreversible impacts on the stability and desirability of theneighborhood. It will be a blight of epic proportions that will be the number one cause ofthe surrounding communities demise.
3. Traffic, Noise, and Safety Concerns
Towing operations bring heavy-duty trucks in and out of the site at all hours, including lateat night. This means:• A surge of truck traffic cutting through residential streets• Disruptive noise levels that directly impact nearby homes• Increased safety risks for families, pedestrians, and school bus routes
This level of industrial activity has no place beside a residential neighborhood and isfundamentally incompatible with the community.
4. Visual and Environmental Impacts
48
Even with screening, a storage yard for wrecked or impounded vehicles inevitablyintroduces invasive visual pollution. There are also concerns about potential fluid leaks,runoff, and other environmental risks associated with storing inoperable vehicles. Again, thiswill be nothing but a junkyard and degrade the value of the surrounding residentialneighborhoods.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation is fundamentally at odds with the long-term vision for this corridor.Approving a use that directly conflicts with surrounding zoning and establisheddevelopment patterns would set a troubling precedent and weaken the integrity of UnionCounty’s entire planning framework.
My Request
I respectfully, and strongly, urge the Planning Board and Board of Commissioners to denythis rezoning request. Land-use decisions must remain aligned with the establishedcharacter of this area and uphold the interests of the families who live, work, and invest inthis community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Jo-Ellen McQuade, Village of Lake Park Resident
49
From:Shannon Rose
To:Bjorn Hansen
Subject:Fwd: Thank you for your time
Date:Friday, December 12, 2025 3:49:15 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
---------- Forwarded message ---------
From: Shannon Rose <mrsroseteaches123@gmail.com>
Date: Fri, Dec 12, 2025 at 12:54 PM
Subject: Thank you for your time
To: <bjornEhansen@unioncountync.gov>
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
50
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Shannon Rose
51
From:Patricia Floyd
To:Bjorn Hansen
Subject:No rezoning for town company in Lake Park
Date:Friday, December 12, 2025 11:33:16 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support
responsible economic growth within Union County, this proposed use raises several
substantial concerns that directly impact residential neighborhoods, community
character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing
or intended land-use patterns for this area. This site sits directly beside well-
established residential communities whose character, safety, and quality of life would
be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish
nearby property values. Homeowners have invested heavily in their properties, and
introducing an industrial-level operation into a residential corridor creates permanent,
irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular
hours, often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably
introduces visual blight. There are also concerns about potential fluid leaks, runoff,
and other environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor.
Approving a use that conflicts with surrounding zoning and planned development
patterns sets a concerning precedent and undermines the county’s planning
framework.
52
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this
rezoning request. I ask that land-use decisions remain consistent with the established
character of this area and supportive of the families who live, work, and contribute to
this community.
Thank you for your time, your service, and your thoughtful consideration of my
concerns.
Also with new townhouses being built on the opposite end of Lake Park and doesn't
seem to be any road improvements, consider looking how all this construction will
impact Faith Church Road and our village.
Thanks Patricia Floyd
53
From:Frances Estro
To:Bjorn Hansen
Subject:Please Decline Rezoning Petition 2025-CZ-005
Date:Saturday, December 13, 2025 10:10:15 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
We respectfully ask you to deny Rezoning Petition 2025-CZ-005. While we support
responsible economic growth within Union County, this proposed use raises several
substantial concerns that directly impact residential neighborhoods, community character, and
long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
54
We respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. We ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of these concerns.
Sincerely,
Frank and Francie Estro
Lake Park Homeowners
55
From:Kristan and Ryan Lyon
To:Bjorn Hansen; ryan-lyon@live.com
Subject:Please Deny Rezoning Petition 2025-CZ-005
Date:Sunday, December 14, 2025 2:35:07 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
We respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
56
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
6. Potential increase of crime
Car part theft is a persistent problem, with criminals frequently targeting towing yards,
salvage yards, and similar businesses. Establishing such a facility in this area raises
serious concerns about attracting criminal activity and its impact on nearby
neighborhoods. While security cameras may provide some deterrence, they cannot
fully prevent crime, making this an ongoing and valid concern.
Our Request:
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Kristan & Ryan Lyon
57
From:Catherine Grabova
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 7:49:16 AM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
58
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely, Kateryna Volostnov
59
From:Mark & Wendy Richards
To:Bjorn Hansen
Cc:Mark Richards
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 1:07:52 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support
responsible economic growth within Union County, this proposed use raises several
substantial concerns that directly impact residential neighborhoods, community
character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing
or intended land-use patterns for this area. This site sits directly beside well-
established residential communities whose character, safety, and quality of life would
be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish
nearby property values. Homeowners have invested heavily in their properties, and
introducing an industrial-level operation into a residential corridor creates permanent,
irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular
hours, often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably
introduces visual blight. There are also concerns about potential fluid leaks, runoff,
and other environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor.
60
Approving a use that conflicts with surrounding zoning and planned development
patterns sets a concerning precedent and undermines the county’s planning
framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this
rezoning request. I ask that land-use decisions remain consistent with the established
character of this area and supportive of the families who live, work, and contribute to
this community.
Thank you for your time, your service, and your thoughtful consideration of my
concerns. I am a resident of the Village of Lake Park. My address is 6129 Creft Circle,
Lake Park NC 28079. My phone is 303-204-8949.
Sincerely,
Mark Richards
61
From:Giulia Savona
To:Bjorn Hansen
Subject:"Rezoning Petition 2025-CZ-005"
Date:Friday, December 12, 2025 2:16:03 AM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
62
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Giulia D’Alessandro
Sent from my iPhone
63
From:John Barnes
To:Bjorn Hansen
Subject:Rezoning
Date:Monday, December 15, 2025 12:05:22 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
As a resident of 25 years plus of Lake Park, I would like to join with my fellow citizens in my
disapproval of the proposed towing company parcel.
While I have no malice towards the owners of the proposed facility,
I do believe that a better location could be found.
There have been many valid points made as to not approve this development, all of which are
within reason and logical assumptions.
The top 3 reasons that I will echo are traffic, visual aesthetics and
lastly environmental concerns.
As a formal councilman for the Village of Lake Park,
I feel that voices from our community should have a large weight on the final decision as to,
or in our case “not to”
approve the re-zoning of this area.
I do realize that we have no official authority of the area in question, however it would be ill-
suited for us to remain silent during this time of inquiry.
As such please note my voice of concern and disapproval of the rezoning action.
Thank you for hearing us and for the support shown to the long time residents of our Lake
Park community.
Sincerely,
John Barnes
jbarnes2309@gmail.com
Sent from my iPhone
64
From:Judy MenMart
To:Bjorn Hansen
Subject:Rezoning Peticion 2025-cz-005
Date:Saturday, December 13, 2025 2:27:20 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
65
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
____________________
66
From:Claudia Flagg
To:Bjorn Hansen
Subject:ReZoning petition 2025-CZ-005
Date:Friday, December 12, 2025 2:38:26 PM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
6. I would like to request that a traffic impact study as well as an environmental study be done. This is already a
congested intersection, and combined with the building of the approximately 200 townhouses being built at the other
end of Faith Church, getting in and out of Lake Park is going to be a problem since I do not see where they are
planning on making any improvements to either Faith Church Road or Secrest-Shortcut Road.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Claudia and Russ Flagg
claudiaflagg@yahoo,com
5309 Creft Circle, Lake Park
67
From:Claudia Flagg
To:Bjorn Hansen
Subject:ReZoning petition 2025-CZ-005
Date:Friday, December 12, 2025 2:38:26 PM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
6. I would like to request that a traffic impact study as well as an environmental study be done. This is already a
congested intersection, and combined with the building of the approximately 200 townhouses being built at the other
end of Faith Church, getting in and out of Lake Park is going to be a problem since I do not see where they are
planning on making any improvements to either Faith Church Road or Secrest-Shortcut Road.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Claudia and Russ Flagg
claudiaflagg@yahoo,com
5309 Creft Circle, Lake Park
68
From:Jo-Ellen McQuade
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 8:00:31 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsibleeconomic growth within Union County, this proposed use raises several substantialconcerns that directly impact residential neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential NeighborhoodsThe proposed towing and vehicle-storage facility is incompatible with both the current andplanned land-use patterns for this area. The site is immediately adjacent to long-establishedresidential neighborhoods, and introducing this type of operation would undermine theircharacter, diminish residents’ quality of life, and raise legitimate concerns about safety andcommunity well-being. This operation will be a nuisance and turn the environmentsurrounding the residential areas into nothing more than a junkyard.
2. Negative Impact on Property Values
A storage facility for damaged or impounded vehicles would almost certainly depresssurrounding property values. Local homeowners have made significant investments in theirresidences, and placing an industrial-scale operation within a residential corridor riskscreating permanent, irreversible impacts on the stability and desirability of theneighborhood. It will be a blight of epic proportions that will be the number one cause ofthe surrounding communities demise.
3. Traffic, Noise, and Safety Concerns
Towing operations bring heavy-duty trucks in and out of the site at all hours, including lateat night. This means:• A surge of truck traffic cutting through residential streets• Disruptive noise levels that directly impact nearby homes• Increased safety risks for families, pedestrians, and school bus routes
This level of industrial activity has no place beside a residential neighborhood and isfundamentally incompatible with the community.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitablyintroduces invasive visual pollution. There are also concerns about potential fluid leaks,runoff, and other environmental risks associated with storing inoperable vehicles. Again, thiswill be nothing but a junkyard and degrade the value of the surrounding residentialneighborhoods.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation is fundamentally at odds with the long-term vision for this corridor.
69
Approving a use that directly conflicts with surrounding zoning and establisheddevelopment patterns would set a troubling precedent and weaken the integrity of UnionCounty’s entire planning framework.
My Request
I respectfully, and strongly, urge the Planning Board and Board of Commissioners to denythis rezoning request. Land-use decisions must remain aligned with the establishedcharacter of this area and uphold the interests of the families who live, work, and invest inthis community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Jo-Ellen McQuade, Village of Lake Park Resident
70
From:Octavian Crestian
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Saturday, December 13, 2025 2:22:43 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005.
While I support responsible economic growth within Union County, this proposed use raises
several substantial concerns that directly impact residential neighborhoods, community
character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County's Long-Range Planning
Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county's planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Octavian Crestian
Lake Park resident
71
From:Laura G
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Saturday, December 13, 2025 7:21:11 AM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
72
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Laura Gnatiuk - Resident of Lake Park
6509 Sybil Ct.
73
From:Melodie Marwitz
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Sunday, December 14, 2025 2:07:42 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a
concerning precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
74
Sincerely,
. While I support responsible economic growth within Union County, this proposed use raises
several substantial concerns that directly impact residential neighborhoods, community
character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a
concerning precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Melodie Marwitz
4004 Alden Street
Lake Park, NC
75
From:Sabrina Locke
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Sunday, December 14, 2025 6:11:53 PM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
76
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Sabrina Locke
____________________
77
From:Amanda Prichard
To:Bjorn Hansen
Subject:Rezoning petition 2025-CZ-005
Date:Sunday, December 14, 2025 7:42:29 PM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
To the Union County Planning Staff and Commissioners,
I am writing in to request that you DENY Rezoning Petition 2025-CZ-005. While I support responsible economic
growth within Union County, this proposed use raises several substantial concerns that directly impact residential
neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
78
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Amanda Prichard
79
From:Karen Faulkner
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Sunday, December 14, 2025 9:14:54 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsibleeconomic growth within Union County, this proposed use raises several substantialconcerns that directly impact residential neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential NeighborhoodsThe proposed towing and vehicle-storage operation is not consistent with the existing orintended land-use patterns for this area. This site sits directly beside well-establishedresidential communities whose character, safety, and quality of life would be negativelyaffected by this type of business. Also, rezoning to light commercial, for what would be anundeveloped lot makes no sense. It does, however, open the door for something even lessdesirable in the future.
2. Negative Impact on Property ValuesA facility designed to store damaged or impounded vehicles is likely to diminish nearbyproperty values. Homeowners have invested heavily in their properties, and introducing anindustrial-level operation into a residential corridor creates permanent, irreversibleconsequences.
3. Traffic, Noise, and Safety ConcernsTowing operations require heavy-duty trucks entering and exiting the site at irregular hours,often late at night. This creates:
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental ImpactsEven with screening, a storage yard for wrecked or impounded vehicles inevitablyintroduces visual blight. There are also concerns about potential fluid leaks, runoff, andother environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning IntentThis type of operation does not align with the long-term vision for this corridor. Approvinga use that conflicts with surrounding zoning and planned development patterns sets aconcerning precedent and undermines the county’s planning framework.
My RequestI respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
80
request. I ask that land-use decisions remain consistent with the established character ofthis area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Karen Faulkner
3422 Mayhurst Dr.
Lake Park, NC 28079
81
From:Kurt Marwitz
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Sunday, December 14, 2025 2:00:31 PM
WARNING: This email originated from outside of Union County Government, be cautious when clicking on links
or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic growth within
Union County, this proposed use raises several substantial concerns that directly impact residential neighborhoods,
community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
. While I support responsible economic growth within Union County, this proposed use raises several substantial
concerns that directly impact residential neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-use patterns
for this area. This site sits directly beside well-established residential communities whose character, safety, and
quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at night. This
creates:
82
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight. There
are also concerns about potential fluid leaks, runoff, and other environmental risks associated with storing
inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that conflicts with
surrounding zoning and planned development patterns sets a concerning precedent and undermines the county’s
planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask that land-
use decisions remain consistent with the established character of this area and supportive of the families who live,
work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Kurt Marwitz
4004 Alden Street
Lake Park, NC
83
From:Holly Busbee
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 2:13:38 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible economic
growth within Union County, this proposed use raises several substantial concerns that directly impact
residential neighborhoods, community character, and long-term planning goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or intended land-
use patterns for this area. This site sits directly beside well-established residential communities whose
character, safety, and quality of life would be negatively affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby property values.
Homeowners have invested heavily in their properties, and introducing an industrial-level operation into a
residential corridor creates permanent, irreversible consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours, often late at
night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces visual blight.
There are also concerns about potential fluid leaks, runoff, and other environmental risks associated with
storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a use that
conflicts with surrounding zoning and planned development patterns sets a concerning precedent and
undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning request. I ask
that land-use decisions remain consistent with the established character of this area and supportive of the
families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Holly Busbee
84
From:Donna Celentano
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 8:23:56 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
Increased truck traffic near residential streets
Higher noise levels
Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
85
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Donna Celentano
____________________
86
From:Kara Aycoth
To:Bjorn Hansen
Subject:Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 9:25:29 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
87
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Kara Aycoth
Sent from the all new AOL app for iOS
88
From:I. Korniyenko
To:Bjorn Hansen
Subject:Rezoning petition
Date:Saturday, December 13, 2025 8:56:08 PM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
89
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Anna Korniyenko
90
From:Lynn Sharp
To:Bjorn Hansen
Subject:Urgent re Rezoning Petition 2025-CZ-005
Date:Friday, December 12, 2025 8:38:50 AM
WARNING: This email originated from outside of Union County Government, be cautious
when clicking on links or opening attachments.
Sir, Below is copied and pasted and expressly communicates our concerns in Lake Park. It is
unthinkable that such a use/development would occur at the doorstep of one of Union
County’s premier communities. Please ensure that appropriate measures are taken to avert this.
Thank you,
Lynn Sharp
6107 Eisenhower Lane
to "Rezoning Petition 2025-CZ-005" ------------
-------------------------------------------------------------------------
Dear Union County Planning Staff and Commissioners,
I respectfully ask you to deny Rezoning Petition 2025-CZ-005. While I support responsible
economic growth within Union County, this proposed use raises several substantial concerns
that directly impact residential neighborhoods, community character, and long-term planning
goals.
1. Incompatibility With Surrounding Residential Neighborhoods
The proposed towing and vehicle-storage operation is not consistent with the existing or
intended land-use patterns for this area. This site sits directly beside well-established
residential communities whose character, safety, and quality of life would be negatively
affected by this type of business.
2. Negative Impact on Property Values
A facility designed to store damaged or impounded vehicles is likely to diminish nearby
property values. Homeowners have invested heavily in their properties, and introducing an
industrial-level operation into a residential corridor creates permanent, irreversible
consequences.
3. Traffic, Noise, and Safety Concerns
Towing operations require heavy-duty trucks entering and exiting the site at irregular hours,
often late at night. This creates:
• Increased truck traffic near residential streets
• Higher noise levels
• Potential safety issues for families, pedestrians, and school bus routes
91
This level of activity is incompatible with neighboring homes.
4. Visual and Environmental Impacts
Even with screening, a storage yard for wrecked or impounded vehicles inevitably introduces
visual blight. There are also concerns about potential fluid leaks, runoff, and other
environmental risks associated with storing inoperable vehicles.
5. Inconsistency With Union County’s Long-Range Planning Intent
This type of operation does not align with the long-term vision for this corridor. Approving a
use that conflicts with surrounding zoning and planned development patterns sets a concerning
precedent and undermines the county’s planning framework.
My Request
I respectfully urge the Planning Board and Board of Commissioners to deny this rezoning
request. I ask that land-use decisions remain consistent with the established character of this
area and supportive of the families who live, work, and contribute to this community.
Thank you for your time, your service, and your thoughtful consideration of my concerns.
Sincerely,
Lynn Sharp
6107 Eisenhower Lane
____________________
92
93
94
95
96
97
98
99
BOCC Motions for Proposed Amendment to the Union County Zoning Map (CZ-2025-005)
The Union County Land Use Board recommended that the Union County Board of
Commissioners deny the rezoning petition (CZ-2025-005) submitted by Ireneo Correa Garcia,
requesting a revision of the Union County Zoning Map by rezoning one parcel totaling
approximately 2.027 acres appearing on the tax map as tax parcel 07-063-260B located on
Secrest Shortcut Road in the Town of Hemby Bridge from R-20 to Light Industrial (LI) with
Conditions.
TO APPROVE THE PROPOSED AMENDMENT (THE PROPOSAL IS CONSISTENT
WITH THE CURRENT PLANS)
Motion
(i) Adopt the Ordinance Approving Revision to the Official Zoning Map of Union County, North
Carolina, and (ii) adopt the consistency and reasonableness statement for approval.
TO DENY THE PROPOSED AMENDMENT (THE PROPOSAL IS INCONSISTENT
WITH THE CURRENT PLANS)
Motion
(i) Deny rezoning petition CZ-2025-005 from Ireneo Correa Garcia; and (ii) adopt the
consistency and reasonableness statement for denial.
100
Statements of Consistency and Reasonableness for Proposed Amendment to the Union
County Zoning Map
The Union County Land Use Board recommended that the Union County Board of
Commissioners deny the rezoning petition (CZ-2025-005) submitted by Ireneo Correa Garcia,
requesting a revision of the Union County Zoning Map by rezoning one parcel totaling
approximately 2.027 acres appearing on the tax map as tax parcel 07-063-260B located on
Secrest Shortcut Road in the Town of Hemby Bridge from R-20 to Light Industrial (LI) with
Conditions.
CONSISTENCY AND REASONABLENESS STATEMENT FOR APPROVAL OF THE
PROPOSED AMENDMENT (THE PROPOSAL IS CONSISTENT WITH THE
CURRENT PLANS) (CZ-2025-005)
Pursuant to N.C.G.S. § 160D-605, the Union County Board of Commissioners (the “Board”)
does hereby find and determine that adoption of the proposed map amendment is consistent with
the currently adopted Hemby Bridge Small Area Plan (the “Hemby Bridge Plan”), the Secrest
Shortcut Small Area Plan (the “Secrest Shortcut Plan”), and the Union County Comprehensive
Plan (the “Comprehensive Plan”) (collectively the “Plans”). The adoption of the proposed map
amendment (i) takes into account the need to amend the zoning map to meet the needs of the
community, and (ii) is reasonable and in the public interest because:
1. The proposed use is consistent with the land use map uses identified for this area as set
forth in the Hemby Bridge Plan and the Secrest Shortcut Plan. The Hemby Bridge
Plan’s Future Land Use Map identifies this area as a Rural Center. Rural Centers are
areas located at various locations throughout the Hemby Bridge Plan’s area. These are
mainly areas where some commercial uses currently exist and where it is appropriate to
expand. New developments should be relatively small scale and should be handled
through the Conditional Rezoning Process. A rezoning to light industrial with conditions,
to include a tow truck business with vehicular storage, is consistent with such uses
contemplated in a Rural Center in the Hemby Bridge Plan because of its small scale.
The Secrest Shortcut Plan’s Recommended Land Use Plan Map identifies this area as
commercial/retail. Such areas are identified in the Secrest Shortcut Plan as commercial
and retail uses recommended to balance the land use plan, but are also identified to take
advantage of the opportunity the newly created regional access provides. A small-scale
towing operation with vehicular storage is a business use that takes advantage of the
regional access provided by the nearby Monroe Bypass.
2. The proposed use is consistent with the Comprehensive Plan as it allows for a light
industrial use in an area generally identified within an Employment Corridor in the
Comprehensive Plan that could be an economic benefit for the County. Employment
Corridors are contemplated under the Comprehensive Plan to include a variety of
development uses, which may include industrial uses.
101
3. The tract of land is not overly small for the general area in which it is located and is
reasonable in size for the use contemplated.
4. Although the immediate surrounding properties are zoned for residential uses primarily,
the property is located at an intersection and is located less than one mile from an
interchange with the Monroe Expressway. The property is also located within an
approximately half-mile radius of several existing commercial or industrial uses. This
includes an existing auto repair use which is a similar-type use to the one proposed.
5. The benefits to the community at large, the neighbors, and the property owners of the
proposed rezoning outweigh any detriments to the neighbors and others caused by the
rezoning. The benefits of this rezoning include increasing business opportunities in
Union County, allowing a property with nearby non-residential uses in the area to also be
allowed to conduct non-residential uses on its property, and increasing access to a use
and service to nearby residents. The potential detriments of the use established by this
rezoning include any increased noise, light, and traffic exposure resulting from the
proposed use that could affect nearby properties.
6. The use set forth under the conditions would meet Union County development standards.
102
CONSISTENCY AND REASONABLENESS STATEMENT FOR DENIAL OF THE
PROPOSED AMENDMENT (THE PROPOSAL IS INCONSISTENT WITH THE
CURRENT PLANS) (CZ-2025-005)
Pursuant to N.C.G.S. § 160D-605, the Union County Board of Commissioners (the “Board”)
does hereby find and determine that this rezoning petition is inconsistent with the Hemby Bridge
Small Area Plan (the “Hemby Bridge Plan”), the Secrest Shortcut Small Area Plan (the “Secrest
Short Cut Plan”), and the Union County Comprehensive Plan (the “Comprehensive Plan”)
(collectively the “Plans”),and that denial of the proposed map amendment is reasonable and in
the public interest because:
1. The proposed use is inconsistent with the land use map uses identified for this area as set
forth in the Hemby Bridge Plan and the Secrest Shortcut Plan. The Hemby Bridge Plan’s
Future Land Use Map identifies this area as a Rural Center. Rural Centers are areas
located at various locations throughout the Hemby Bridge Plan’s area. These are mainly
areas where some commercial uses currently exist and where it is appropriate to expand.
New developments should be relatively small scale and should be handled through the
Conditional Rezoning Process. A rezoning to light industrial with conditions, to include a
tow truck business with vehicular storage, is inconsistent with such uses contemplated in
a Rural Center because of its industrial nature (rather than a smaller commercial use).
The Secrest Shortcut Plan’s Recommended Land Use Plan Map identifies this area as
commercial/retail. Such areas are identified in the Secrest Shortcut Plan as commercial
and retail uses recommended to balance the land use plan, but are also identified to take
advantage of the opportunity the newly created regional access provides. A towing
operation with vehicular storage is a light industrial use and is not consistent with the
retail or commercial uses contemplated for this area under the Secrest Shortcut Plan.
2. The proposed use is inconsistent with the Comprehensive Plan as continued and future
allowed industrial use on the property could result in increased congestion on the roads
and streets adjacent and nearby to the property, with traffic congestion being an area of
concern identified in the Comprehensive Plan.
3. The proposed rezoning will facilitate ongoing and potential future industrial uses in close
proximity to existing residential uses, including residential uses in areas identified by the
Plan as Agricultural. Supporting agriculture is one of the goals identified by the
Comprehensive Plan.
103
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-015 Agenda Date:1/12/2026
TITLE:..title
Service Award Recognition
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869
ACTION REQUESTED:
Short video will play to recognize employee service award recipients for Q4 including October,
November and December.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The employee recognition program acknowledges employees for full-time continuous service at the
following intervals: 5 years, 10 years, 15 years, 20 years, 25 years and 30 years of service. We
would like to recognize the following employees for full-time continuous service with Union County
Local Government.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™104
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-016 Agenda Date:1/12/2026
TITLE:..title
City of Monroe Request to Provide Water Service
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
Approve the request from the City of Monroe to provide water service to Parcel 08-303-016D located
at 1806 Willis Long Rd.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
City of Monroe recently received a request for outside city service located at 1806 Willis Long Road
(see attached supporting documentation). Parcel 08-303-016D is requesting water service to serve
property.
The City of Monroe has indicated that they are prepared to serve the property with water, as outside
City customer, if approval is granted from Union County. Our water and sewer service agreement
with the City of Monroe prohibits the City from providing service outside the City limits without the
express, written approval of the Board of County Commissioners.
Union County does not have any water infrastructure in the area to serve the property. Union County
Water has no objection to the City providing water service to this property.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™105
106
E!H&,'
1 0 " P V C C 9 0 0
W IL L IS L O N G R D
60 0 60 120 180 24030 Feet
µ1806 Willis Long R d. Loca tion Map
107
WILLIS LONGD
R
I
V
EW
A
Y
DRIVEWAY
DRIVEWAY
POPLINDRIVEWAY
M
O
N
R
O
E
D
R
I
V
E
W
A
Y
RIVERB
E
N
D
RIVERBEND
RI
V
E
R
B
E
N
D
DICKSONDRIVEWAY
DRIVEWAYRIVERBE
N
D
POPLINM
O
N
R
O
E
M
O
N
R
O
E
DRIV
E
W
A
Y
Union County GIS Water/Sewer Map
City of Charlotte, Union County, State of North Carolina DOT, Esri, HERE,
Garmin, INCREMENT P, Intermap, NGA, USGS
Road Labels
Parcels
12/15/2025, 4:35:52 PM
0 0.1 0.20.05 mi
0 0.2 0.40.1 km
1:9,028
UCPW
This information is presented "as is" and without warranties. Union County does not assume any responsibility for any decisions that may arise from the use of this data. The map will not be resold or
108
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-028 Agenda Date:1/12/2026
TITLE:..title
Task Order - Sewer Repair & Rehabilitation Excavation Repairs
INFORMATION CONTACT:
Christopher Clark, Water and Wastewater Operations, Director, 704-296-4215
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
November 3, 2024, Regular Meeting, Agenda Item #25-678 - Approved Contract
BACKGROUND:
The purpose of the Task Order is to make needed repairs on the sewer lines located in the Tallwood
and Eastside sections of our system. Our contract with G.S. Construction, Inc. will be used to make
these repairs to our sewer system which are allowing substantial rainwater and ground water (inflow
and infiltration) to enter the sewer system, as well as to repair significant structural issues that are
causing re-occurring maintenance issues.
G.S. Construction, Inc. has been selected to provide Repairs Services for Contract #9916. G.S.
Construction, Inc. was chosen from a list of venders previously selected from IFB No. 2025-019
Sewer Repair & Rehabilitation Excavation Repairs to provide these services for Union County Water.
FINANCIAL IMPACT:
The total cost of the contract with G.S. Construction, Inc. is $186,200.00. Sufficient funds are
available in Capital Account Sewer Repairs Operations Budget - 6512-5381.
Union County, NC Printed on 1/2/2026Page 1 of 1
powered by Legistar™109
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-035 Agenda Date:1/12/2026
TITLE:..title
Contract - Waxhaw North Sanitary Sewer Replacement & Rehabilitation
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
1) Award contract to North American Pipeline Management, LLC in the amount of $3,295,540.50, and
2) authorize the County Manager to i) negotiate and execute an agreement substantially consistent
with this agenda item, ii) exercise any renewal or extension term options set forth in the agreement,
and iii) terminate the agreement if deemed in the best interest of the County, each in the County
Manager’s discretion.
PRIOR BOARD ACTIONS:
1)March 1, 2021, Regular Meeting, Agenda Item #4 - Approved WK Dickson Task Order 2021-01
for engineering field assessment and preliminary design services for the project in an amount of
$104,850.00.
2)March 20, 2023, Regular Meeting, Agenda Item #23-057 - Approved WK Dickson Task Order
2021-09 for final design, permitting, and bidding services in an amount of $135,509.00.
3)August 12, 2024, Regular Meeting, Agenda Item #24-530 - Adopted resolution accepting
Appropriations Act (S.L. 2023-134) funding in the amount of $1,477,500.00 from the North
Carolina Department of Environmental Quality Division of Water Infrastructure and authorized the
County Manager to execute all necessary documentation related to the acceptance.
4)November 17, 2025 , Regular Meeting Agenda Item 25-698 - Adopted resolution for tentative
award of the construction contract to North American Pipeline Management, LLC in the amount of
$3,138,610.00 contingent upon North Carolina Department of Environmental Quality’s (NCDEQ)
issuance of the Authority to Award and adopted resolution providing notice of construction of the
project.
BACKGROUND:
The Capital Improvement Plan (CIP) includes an annual allocation in the Wastewater Rehabilitation &
Replacement Program to assess, prioritize, and rehabilitate/replace sanitary sewer collection system
infrastructure. This project is Year 1 of a two-year rehabilitation project to replace the aged Septic
Tank Effluent Gravity (STEG) wastewater collection system in Waxhaw. This Year 1 project consists
of the replacement of approximately 4,500 linear feet of 4-inch and 6-inch sewer lines with 8-inch and
10-inch sewer mains in the Waxhaw downtown area on the north side of Highway 75.
On November 17, 2025, the Board of County Commissioners adopted a resolution for the tentative
award of the construction contract to North American Pipeline Management, LLC in the amount of
Union County, NC Printed on 1/2/2026Page 1 of 2
powered by Legistar™110
File #:26-035 Agenda Date:1/12/2026
$3,138,610.00 pending NCDEQ’s issuance of the Authority to Award. NCDEQ’s Authority to Award
was required for final award of the construction contract because NCDEQ is providing funding for the
project. NCDEQ issued the Authority to Award on December 22, 2025. The Authority to Award
included a five percent construction contingency in the amount of $156,930.50 to be added to the
tentative bid award amount of $3,138,610.00; therefore, the final construction contract amount for
award increased to $3,295,540.50.
FINANCIAL IMPACT:
Funding is available within the adopted capital account 60185522 - STEG Assessment Waxhaw to
support the construction contract amount of $3,295,540.50.
Union County, NC Printed on 1/2/2026Page 2 of 2
powered by Legistar™111
December 22, 2025
Brian Matthews, County Manager
Union County
500 N. Main Street, Suite 600
Monroe, NC 28112
SUBJECT: Authority to Award
Project No. SRP-W-134-0086
Waxhaw Sanitary Sewer Replacement &
Rehabilitation
Dear Mr. Matthews:
The Project Bid Information documents, including the Disadvantaged Business Enterprise
(DBE) solicitations, have been reviewed for the subject project. The project budget is approved as
follows:
Project Expenses Total Amount Eligible Amount
North American Pipeline Management $3,138,610.00 2,959,110.00
Planning & Design* $262,959.00 $262,959.00
Construction Phase Engineering* $132,900.00 $132,900.00
Contingency 5%* $156,930.50 $147,955.50
Total Costs $3,691,399.50** $3,502,924.50**
*Subject to further review
**Note: 2023-134 award is limited to $1,477,500. This document does not increase
available funding.
Please note that the funding amount is restricted to the eligible costs noted above. This amount may
be less than the amount in the executed Funding Offer. If costs increase during construction, please contact
the Division regarding the possibility of increasing funding. Increases will only be considered to cover
unforeseen conditions and will not be considered for any increases to the scope.
You may award the contract and issue work orders to begin construction. Please provide Pam
Whitley of this office with the following:
• An original executed bound contract with specifications
• Notice to Proceed.
The approval of contracts is not required prior to issuance of work orders, but no disbursements can
be processed until the contract documents have been approved. Additionally, please note that this office will
not process any payments until we receive the executed funding agreement.
112
The subcontractors in the table below, and their DBE status, are noted as part of this Authority to
Award. Should any of these subcontractors not be able to perform the work noted, the selection of a new
subcontractor will entail utilizing “Good Faith Efforts” again and providing this office with that evidence.
Subcontractors for North American Pipeline Management
TRADE SUBCONTRACTOR PRICE DBE
Asphalt Paving Hux Contracting, LLC $176,434.00
Cleaning and CCTV Pipe Pros, LLC $45,510.00
All Payment requests must be supported by adequate documentation of costs. Your attention
is directed to the special funding conditions included with your funding agreement regarding items
that must be addressed prior to payments being made for construction costs.
The assigned inspector for your project is Carrie Pickett. Please contact her prior to
scheduling the preconstruction conference. She will need to attend this first meeting. Her contact
information is carrie.pickett@deq.nc.gov@deq.nc.gov. Please be advised that all change orders must
be forwarded to the inspector for review and a funding eligibility determination. Your construction of
this project is a step forward in protecting our valuable water resources.
If you have questions regarding this matter, you can contact David Smith at
david.smith@deq.nc.gov.
Sincerely,
Mark L. Hubbard, P.E.
Grant Management Unit
cc: Brian Matthews, County Manager, Union County (brian.matthews@unoincountync.gov)
Thomas Mann, CIP Program Manager, Union County (thomas.mann@unioncountync.gov)
Jake R. Berkshire, Ardurra Group, Inc. (jberkshire@ardurra.com)
Caelb M. Brehm, Ardurra Group, Inc. (cbrehm@ardurra.com)
Carrie Pickett, DWI (via email)
Pam Whitley, DWI (via email)
SRP-134 (P_ATA)
Agreement ID: 2000075369
113
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-039 Agenda Date:1/12/2026
TITLE:..title
Bid Award - FY2022 Short Water Line Extension Program Phase B - East Lawyers Road
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
1) Award contract to Dawn Development Company, Inc. in the amount of $636,643.93, 2) authorize
the County Manager to i) negotiate and execute an agreement with Dawn Development Company,
Inc. substantially consistent with this agenda item, ii) exercise any renewal or extension term options
set forth in the agreement, and iii) terminate the agreement if deemed in the best interest of the
County, each in the County Manager’s discretion, and 3) adopt Resolution Providing Notice of
Construction of the FY2022 Short Water Line Extension Program Phase B - East Lawyers Road.
PRIOR BOARD ACTIONS:
1) August 16, 2021, Regular Meeting, Agenda Item #40 - Approved the ranking criteria, cost share,
and application period for the Short Water Line Extension Program.
2) February 7, 2022, Regular Meeting, Agenda Item #22-011 - Approved the FY2022 Short Water
Line Extension Program applicant selections.
3) April 4, 2022, Regular Meeting, Agenda Item #22-178 - Approved the selection of two additional
projects for the FY2022 Short Water Line Extension Program.
4) September 6, 2022, Regular Meeting, Agenda Item #22-531 - Approved moving forward with the
selected FY2022 Short Water Line Extension Program selected projects based on applicants’ fee
payments.
5) August 14, 2023, Regular Meeting, Agenda Item #23-490 - Approved Task Order 2020-01 with
STV Engineers, Inc. for Engineering and Design services for the FY2022 Short Water Line Extension
Program Phase B.
6) August 11, 2025, Regular Meeting, Agenda Item #25-523 - Approved bidding the East Lawyers
Road portion of the FY2022 Short Water Line Phase B project.
BACKGROUND:
The Short Water Line Extension Program, as adopted by the Board of County Commissioners
(BOCC), provides for the extension of water lines to serve and provide an environmental benefit to
qualifying applicants in Union County. The FY2022 Short Water Line Extension Program projects
have been divided into four Phases (A - D). Phase B originally consisted of two projects with
approximately 3.6 miles of water lines serving 26 applicants on Haigler Road, Zebulon Williams
Road, Morgan Mill Road, and East Lawyers Road. There are outstanding easements for the Haigler
Road, Zebulon Williams Road, and Morgan Mill Road project that were delaying Phase B from being
bid. There are no outstanding easements for the East Lawyers Road project; therefore, it was
Union County, NC Printed on 1/2/2026Page 1 of 2
powered by Legistar™114
File #:26-039 Agenda Date:1/12/2026
separated from the remainder of Phase B for bidding and construction.
On November 17, 2025, the Procurement Department partnered with Union County Water -
Engineering department to issue an Invitation for Bid IFB 2026-039 - FY2022 Short Water Line
Extension Program Phase B -Project 1 East Lawyers Road. On December 17, 2025, seven (7) bids
for the title project were received and processed. All bids were tabulated, reviewed, and certified by
STV Engineers, Inc. The bids ranged from $636,643.93 to $1,356,064.00; staff recommend that the
project be awarded to the lowest responsive, responsible bidder, Dawn Development Company, Inc.,
in the amount of $636,643.93.
FINANCIAL IMPACT:
Funding is available within the adopted capital account 60184128 - FY2022 Short Water Line
Extensions Program to support the construction contract amount of $636,643.93.
Union County, NC Printed on 1/2/2026Page 2 of 2
powered by Legistar™115
December 29, 2025
Juan Rodriguez-Cruz, Procurement Specialist
Union County North Carolina
610 Patton Avenue
Monroe, North Carolina 28110
704.283.3519
December 29, 2025
Via Mail and Email
Claude A. Palmer, President
Dawn Development Company, Inc.
1815 North Rocky River Road
Monroe, North Carolina 28110
RE: Notice to Award – Construction Services Contract
Project: FY22 SHORT WATER LINE EXTENSIONS – PHASE B
Union County Project No.: 2026-039
Dear Mr. Rodriguez-Cruz:
On Wednesday, December 17, 2025, at 2:00 P.M. 610 Patton Avenue, Monroe, NC, bids for
the referenced project were received, opened, and publicly read. Bids were received for
Single-Prime Construction of the FY22 Short Water Line Extension – Phase B Project.
A total of seven (7) bids were received from the following:
Contractor Total Base Bid
State Utility Contractors, Inc. $ 902,060.50*
Classic City Mechanical, Inc. $ 706,970.55
Dawn Development Company, Inc. $ 636,643.93
Mainlining America LLC $ 1,356,064.00**
Dallas 1 Construction LLC $696,577.94 116
Richard D. Suggs Construction LLC $ 1,109,734.50
Mountaineer Contractors, Inc. $ 964,285.00
*Total bid read as $1,022,185.50 but actually totaled $902,060.50.
**Total bid read as $1,352,064.00 but actually totaled $1,356,064.00.
One copy of the Bid Tabulation is included with this letter.
Dawn Development Company, Inc. was the apparent low bidder at the time bids were read. Upon
review of the low bidder’s current and prior work experience, as relevant to this project, STV Inc.,
recommends that the Single-Prime Construction Contract be awarded to Dawn Development
Company, Inc. based on the total base bid of $636,643.93.
The contractor receiving the award will be required to provide a Performance and Payment Bond,
prior to executing a Construction Contract with the Union County, to ensure th at the project will
be completed according to the specifications in the Construction Documents.
Please do not hesitate to call me with any questions or comments regarding this information or
the project in general (Direct: 980-308-4487, Email: William.keaton@stvinc.com)
Respectfully submitted,
STV Inc.
William (Bill) B. Keaton, P.E.
Water Group Manager- Charlotte/Raleigh
2151 Hawkins Street, Suite 1400 | Charlotte, NC 28203 | p 704-372-
1885 |
www.stvinc.com 117
Project Title FY22 Short Water Line Extensions Phase-B Project 1 East Lawyers Road
Date/Time December 17, 2025, 2PM EST
UC Project Number Invitation for Bid No. 2026-039
STV Project Number 4022351
Item
No.
Description Estimated
Quantity
Unit Bid Unit
Price Bid Price Bid Unit
Price Bid Price Bid Unit
Price Bid Price Bid Unit
Price Bid Price Bid Unit
Price Bid Price Bid Unit
Price Bid Price Bid Unit
Price Bid Price
1C 12” DIP WATER LINE 2,795 LF $155.00 $433,225.00 $120.00 $335,400.00 $126.00 $352,170.00 $210.00 $586,950.00 $120.00 $335,400.00 $150.00 $419,250.00 $124.00 $346,580.00
1E 12” RESTRAINED JOINT
WATER LINE ADDER
775 LF $35.00 $27,125.00 $134.00 $103,850.00 $126.00 $97,650.00 $220.00 $170,500.00 $139.26 $107,926.50 $160.00 $124,000.00 $138.00 $106,950.00
2C 12” GATE VALVE 3 EA $6,000.00 $18,000.00 $5,871.00 $17,613.00 $6,000.00 $18,000.00 $8,000.00 $24,000.00 $5,800.00 $17,400.00 $5,000.00 $15,000.00 $7,030.00 $21,090.00
2E 12” X 12” TAPPING
SLEEVE
AND VALVE
1 EA $23,000.00 $23,000.00 $21,268.00 $21,268.00 $17,500.00 $17,500.00 $26,000.00 $26,000.00 $15,007.57 $15,007.57 $20,000.00 $20,000.00 $29,100.00 $29,100.00
2G FIRE HYDRANT
ASSEMBLY
INCLUDING GUARD
4 EA
$10,000.00 $40,000.00 $8,000.00 $32,000.00 $8,500.00 $34,000.00 $10,500.00
$42,000.00
$8,871.14 $35,484.56 $9,000.00 $36,000.00 $9,500.00 $38,000.00
2H 2” AIR RELEASE VALVE 1 EA $13,000.00 $13,000.00 $8,000.00 $8,000.00 $2,000.00 $2,000.00 $3,500.00 $3,500.00 $6,397.70 $6,397.70 $15,000.00 $15,000.00 $9,650.00 $9,650.00
3A SERVICE CONNECTION 10 EA $700.00 $7,000.00 $975.00 $9,750.00 $1,000.00 $10,000.00 $1,000.00 $10,000.00 $706.56 $7,065.60 $1,000.00 $10,000.00 $1,225.00 $12,250.00
3B ¾” COPPER SERVICE
(LONG
SIDE, BORED)
200 LF $70.00 $14,000.00 $48.00 $9,600.00 $40.00 $8,000.00 $100.00 $20,000.00 $32.71 $6,542.00 $70.00 $14,000.00 $62.00 $12,400.00
3C ¾” COPPER SERVICE
(SHORT
SIDE)
21 LF $40.00 $840.00 $43.00 $903.00 $40.00 $840.00 $500.00 $10,500.00 $28.71 $602.91 $30.00 $630.00 $545.00 $11,445.00
3D METER BOX AND
SETTING
EQUIPMENT FOR ¾”
10 EA $650.00 $6,500.00 $975.00 $9,750.00 $1,500.00 $15,000.00 $1,500.00 $15,000.00 $795.66 $7,956.60 $1,500.00 $15,000.00 $1,850.00 $18,500.00
4D 20” DIA STEEL CASING
(T=0.281”), NO CARRIER
PIPE
8 LF $1,500.00 $12,000.00 $350.00 $2,800.00 $250.00 $2,000.00 $400.00 $3,200.00 $200.00 $1,600.00 $2,000.00 $16,000.00 $875.00 $7,000.00
4E FREE BORE FOR 8”
WATER
MAIN
100 LF $525.00 $52,500.00 $75.00 $7,500.00 $1.00 $100.00 $200.00 $20,000.00 $150.00 $15,000.00 $800.00 $80,000.00 $390.00 $39,000.00
5A GRAVEL ROAD AND
DRIVEWAY
367 SY $35.00 $12,845.00 $25.00 $9,175.00 $1.00 $367.00 $90.00 $33,030.00 $20.00 $7,340.00 $30.00 $11,010.00 $30.00 $11,010.00
5B CONCRETE DRIVEWAY 50 SY $250.00 $12,500.00 $1.00 $50.00 $1.00 $50.00 $300.00 $15,000.00 $50.00 $2,500.00 $300.00 $15,000.00 $200.00 $10,000.00
5C BRICK DRIVEWAY 160 SY $260.00 $41,600.00 $1.00 $160.00 $1.00 $160.00 $300.00 $48,000.00 $50.00 $8,000.00 $500.00 $80,000.00 $230.00 $36,800.00
5D ASPHAULT DRIVEWAY 40 SY $200.00 $8,000.00 $1.00 $40.00 $1.00 $40.00 $300.00 $12,000.00 $5.00 $200.00 $200.00 $8,000.00 $232.00 $9,280.00
6A STONE UNDERCUT 50 CY $85.00 $4,250.00 $20.00 $1,000.00 $1.00 $50.00 $250.00 $12,500.00 $35.00 $1,750.00 $70.00 $3,500.00 $231.00 $11,550.00
6B REMOVAL OF
UNSUITABLE
MATERIAL
100 CY $30.00 $3,000.00 $15.00 $1,500.00 $1.00 $100.00 $90.00 $9,000.00 $30.00 $3,000.00 $70.00 $7,000.00 $86.00 $8,600.00
6C SELECT BACKFILL 50 CY $50.00 $2,500.00 $20.00 $1,000.00 $1.00 $50.00 $150.00 $7,500.00 $100.00 $5,000.00 $50.00 $2,500.00 $125.00 $6,250.00
6D RESTORATION, SEEDING,
AND
MULCHING
2 AC $3,000.00 $6,000.00 $1,000.00 $2,000.00 $3,000.00 $6,000.00 $25,000.00 $50,000.00 $1,000.00 $2,000.00 $20,000.00 $40,000.00 $30,100.00 $60,200.00
6E TRAFFIC CONTROL 1 LS $2,500.00 $2,500.00 $25,700.00 $25,700.00 $5,000.00 $5,000.00 $70,000.00 $70,000.00 $10,000.00 $10,000.00 $60,000.00 $60,000.00 $27,030.00 $27,030.00
7 EROSION CONTROL 1 LS $65,000.00 $65,000.00 $39,732.00 $39,732.00 $5,000.00 $5,000.00 $40,000.00 $40,000.00 $35,453.00 $35,453.00 $15,000.00 $15,000.00 $37,400.00 $37,400.00
8 TESTING ALLOWANCE 1 LS $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00
9 MOBILIZATION
(MAXIMUM
4% OF BASE BID)
1 LS $38,000.00 $38,000.00 $25,740.00 $25,740.00 $23,363.08 $23,363.08 $49,000.00 $49,000.00 $24,317.62 $24,317.62 $40,000.00 $40,000.00 $38,600.00 $38,600.00
10 CONTINGENCY
ALLOWANCE
(5% OF BASE BID)
1 LS $48,675.50 $48,675.50 $32,439.55 $32,439.55 $29,203.85 $29,203.85 $68,384.00 $68,384.00 $30,633.88 $30,633.88 $52,844.50 $52,844.50 $45,600.00 $45,600.00
Total
Bid
Price
I hereby certify that the above is a true and correct
(to the best of my knowledge) tabulation of bids received on December 17, 2025.
15237 S. Preston Hwy
Kingwood, WV 26537
License No. 76264
Sydney Vossmer, PE
STV Engineers, Inc.
Charlotte, NC 28269
License No. 48533
4610 Paige Road
Mt. Pleasant, NC 28214
License No. 25338
$902,060.50 $706,970.55 $636,643.93 $1,356,064.00 $696,577.94 $1,109,734.50 $964,285.00
Richard D. Suggs Construction LLCState Utility Contractors, Inc Classic City Mechanical, Inc Dawn Development Company, Inc
4417 Old Charlotte Hwy
Monroe, NC 28110
Mainlining America LLC
Engineer's Seal
Dallas 1 Construction, LLC Mountaineer Contractors, Inc
License No. 17793
PO Box 180
Winterville, GA 30683
License No. 15247
1815 North Rocky River Rd
Monroe, NC 28110
License No. 50539
354 Eisenhower Prkwy, Suite 1300
Livingston, NJ 07039
License No. 79079
PO Box 480369
$1,352,064.00
$553,350.00
$1,022,185.50
$10,500.00
Sydney Vossmer
Digitally signed by Sydney Vossmer
DN: C=US, E=sydney.vossmer@stvinc.com,
O=STV, OU=227, CN=Sydney Vossmer
Date: 2025.12.19 12:58:50-05'00'
Docusign Envelope ID: A65B68C5-6892-434D-9899-A9AF12CDDA44
12/22/2025
118
RESOLUTION OF THE UNION COUNTY BOARD OF COMMISSIONERS PROVIDING NOTICE OF
FY2022 SHORT WATER LINE EXTENSION PROGRAM PHASE B – EAST LAWYERS ROAD
PROJECT CONSTRUCTION
WHEREAS, pursuant to G.S § 153A-457, a county shall notify property owners and adjacent
property owners prior to commencement of any construction project by the county; and
WHEREAS, G.S. § 153A-457 provides that notice of a county construction project is deemed
sufficient if notice of the construction project is given in any open meeting of the county prior to
the commencement of the construction project; and
WHEREAS, the Union County Board of Commissioners desires to give notice of construction of
the FY2022 Short Water Line Extension Program Phase B – East Lawyers Road project prior to
commencement of project construction as required by G.S. § 153A-457.
NOW, THEREFORE, BE IT RESOLVED BY THE Union County Board of Commissioners that:
1. Union County may commence construction of the FY2022 Short Water Line Extension
Program Phase B – East Lawyers Road project on property as shown on the attached map
after the award date of the construction contract for the project.
2. This resolution and notice is adopted in accordance with the construction notice
requirements of G.S. § 153A-457.
Adopted this the 12th day of January, 2026.
Attest:
Lynn West Brian Helms
Clerk to the Board Chair, Union County Board of Commissioners
119
120
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-043 Agenda Date:1/12/2026
TITLE:..title
Contract - Handwheel Expansion Connectors
INFORMATION CONTACT:
Amy McCaskill, UC Water Utility Business Services, Director, 704-283-3508
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager’s discretion.
PRIOR BOARD ACTIONS:
None
BACKGROUND:
UC Water brought a contract to the Board in March of 2024 for the purchase of handwheel expansion
connectors necessary for water meter installations and repairs. In May of 2025 we learned that the
vendor could not continue to honor its pricing due to tariffs, therefore we rebid the project.
On October 7, 2025, the Procurement Department partnered with UC Water to issue Invitation for Bid
#2026-013 Handwheel Expansion Connectors. On October 21, 2025, Two bids for the title project
were received and processed. The bids were tabulated, reviewed, and certified by UC Water. The
bids ranged from $430,050 to $463,740. Staff recommends that the project be awarded to the lowest
responsive, responsible bidder, Ferguson Enterprises, LLC.
FINANCIAL IMPACT:
The anticipated annual cost for this service is $107,512.50. Since this contract contains an initial two-
year term with two one-year renewal options, a total of $430,050 is estimated to be spent. Funding is
available in the adopted FY26 budget with future expenditures subject to annual BOCC budget
appropriation.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™121
1
STATE OF NORTH CAROLINA
AGREEMENT
COUNTY OF UNION
THIS AGREEMENT is made and entered into as of __________________________, by
and between UNION COUNTY, a political subdivision of the State of North Carolina, whose
address is 500 North Main Street, Monroe, NC 28112, hereinafter “Union,” and FERGUSON
ENTERPRISES, LLC OF VIRGINIA, whose address is 5001 Sunset Road, Charlotte, NC
28269, hereinafter “Contractor.”
W I T N E S S E T H
WHEREAS, Contractor is a supplier of certain 3/4” and 1” handwheel expansion
connectors, hereinafter referred to as “Goods;” and
WHEREAS, Union desires to purchase such Goods from Contractor on an as-needed
basis; and
WHEREAS, Contractor is willing to provide such Goods to Union as described in this
Agreement.
NOW, THEREFORE, in consideration of the mutual covenants and agreements
hereinafter set forth, the parties hereto do each contract and agree with the other as follows:
1. GOODS PROVIDED. Contractor agrees to provide the Goods in accordance
with the specifications in the “Invitation for Bid No. 2026-013 Handwheel Expansion
Connectors,” including Addendum No. 1 thereto dated October 2, 2025, and Addendum No. 2
thereto dated October 9, 2025 (the “IFB”), attached hereto and incorporated herein by this
reference. Contractor shall provide the Goods on an as-needed basis, upon request by Union for
such Goods. Union shall provide a purchase order number to Contractor prior to any Goods
being delivered. Contractor shall not be required to provide installation services pursuant to this
Agreement. Union does not guarantee the purchase of any minimum amount of Goods pursuant
to this Agreement.
2. FEE AND PAYMENT SCHEDULE. Union shall pay Contractor for purchase of
the Goods in accordance with the attached “Appendix A – Bid Form.” Contractor shall invoice
Union for Goods after each delivery requested by Union has been completed pursuant to
Section 1 herein. Contractor’s invoice must reference the purchase order number issued by
Union. Payment is due within thirty (30) days of receipt of an accurate invoice by Union’s
Finance Department. All payments shall be conditioned upon appropriation by the Union
County Board of Commissioners of sufficient funds for each request for services.
If the Agreement is renewed for additional terms in accordance with Section 4 herein, at
the beginning of each renewal term, Contractor may adjust the prices listed in the attached
“Appendix A – Bid Form” based on the Consumer Price Index, subject to the cost adjustment
clause in Section 7.5 of the IFB and “Attachment 1-Section 7.7 Tariffs” in Addendum No. 1 to
the IFB.
122
2
3. DELIVERY SCHEDULE. Contractor shall ship requested Goods described in
Section 1 herein FOB destination, Freight Prepaid. Delivery of such Goods shall be subject to
the delivery clauses of the IFB.
4. TERM AND TERMINATION. The Effective Date is the date of mutual
execution of this Agreement. This Agreement shall have a term of two (2) years (the “Initial
Term”). Upon completion of the Initial Term, Union may, in its sole discretion, elect to renew
this Agreement for up to two (2) additional one (1)-year terms, each a “Renewal Term,” upon
written notice to the Contractor. Union may terminate this Agreement at any time, with or
without cause, by notification to Contractor in writing. In the event of termination without
cause, Contractor shall be paid for Goods delivered to the date of notification of termination by
Union.
5. OWNERSHIP OF DOCUMENTS. All deliverables and any other contract
documents prepared by Contractor, or any subcontractors or subconsultants under the terms of
this Agreement (“the Documents”), shall be the property of Union. Contractor further
acknowledges that Union is subject to Chapter 132 of the North Carolina General Statutes, the
Public Records Act (the “Act”), and that this Agreement, as well as any of the Documents as
defined herein, shall be a public record as defined in such Act, and as such, will be open to
public disclosure and copying.
6. INSURANCE. The attached Exhibit A, Insurance Requirements, is incorporated
herein by reference.
7. INDEMNIFICATION. Contractor agrees to protect, defend, indemnify and hold
Union, its officers, employees and agents free and harmless from and against any and all losses,
penalties, damages, settlements, costs, charges, professional fees or other expenses or liabilities
of every kind and character arising out of or relating to any and all claims, liens, demands,
obligations, actions, proceedings, or causes of action of every kind in connection with or arising
out of this Agreement and/or the performance hereof that are due, in whole or in part, to the
negligence of Contractor, its officers, employees, subcontractors or agents. Contractor further
agrees to investigate, handle, respond to, provide defense for, and defend the same at its sole
expense and agrees to bear all other costs and expenses related thereto.
8. FEDERAL, STATE, AND LOCAL TAXES. Neither federal, nor state, nor local
income tax nor payroll tax of any kind shall be withheld or paid by Union on behalf of
Contractor or the employees of Contractor. Contractor shall not be treated as an employee with
respect to the services performed hereunder for federal or state tax purposes.
9. NOTICE TO CONTRACTOR REGARDING ITS TAX DUTIES AND
LIABILITIES. Contractor understands that Contractor is responsible to pay, according to law,
Contractor’s income tax. If Contractor is not a corporation, Contractor further understands that
Contractor may be liable for self-employment (social security) tax, to be paid by Contractor
according to law.
10. FRINGE BENEFITS. Because Contractor is engaged in Contractor’s own
independently established business, Contractor is not eligible for, and shall not participate in, any
employee pension, health or other fringe benefit plan of Union.
123
3
11. UNION NOT RESPONSIBLE FOR WORKERS’ COMPENSATION. No
workers’ compensation insurance shall be obtained by Union concerning Contractor or the
employees of Contractor. Contractor shall comply with the workers’ compensation law
concerning Contractor and the employees of Contractor.
12. NO AUTHORITY TO BIND UNION. Contractor has no authority to enter into
contracts or agreements on behalf of Union. This Agreement does not create a partnership or
any form of agency between the parties.
13. ASSIGNMENT. Neither Union nor Contractor shall assign, sublet or transfer any
rights under or interest in this Agreement (including, but without limitation, monies that may
become due or monies that are due) without the written consent of the other, except to the extent
that any assignment, subletting or transfer is mandated by law or the effect of this limitation may
be restricted by law. Unless specifically stated to the contrary in any written consent to
assignment, no assignment shall release or discharge the assignor from any duty or responsibility
under this Agreement.
14. NON-WAIVER. The failure of either party to exercise any of its rights under this
agreement for a breach thereof shall not be deemed to be a waiver of such rights or a waiver of
any subsequent breach.
15. HOW NOTICES SHALL BE GIVEN. Any notice given in connection with this
agreement shall be given in writing and shall be delivered either by hand to the party or by
certified mail, return receipt requested, to the party at the party’s address stated herein. Any
party may change its address stated herein by giving notice of the change in accordance with this
paragraph.
16. APPLICABLE LAW AND JURISDICTION. This Agreement shall be construed
and enforced in accordance with the laws of the State of North Carolina. The parties to this
Agreement confer exclusive jurisdiction of all disputes arising hereunder upon the General
Courts of Justice of Union County, North Carolina.
17. COMPLETE AGREEMENT. This Agreement contains the complete agreement
of the parties regarding the terms and conditions of the Agreement, and there are no oral or
written conditions, terms, warranties, understandings or other agreements pertaining thereto
which have not been incorporated herein. This Agreement may be modified only by written
instrument duly executed by both parties, or their respective successors in interest.
18. SEVERABILITY. The provisions hereof are severable, and should any provision
be determined to be invalid, unlawful or otherwise null and void by any court of competent
jurisdiction, the other provisions shall remain in full force and effect and shall not thereby be
affected unless such ruling shall make further performance hereunder impossible or impose an
unconscionable burden upon one of the parties.
19. AUTHORITY. Each party warrants that it has the corporate or other
organizational power and authority to execute, deliver and perform this Agreement. Each party
further warrants that the execution, delivery and performance by it of the Agreement has been
duly authorized and approved by all requisite action of the party’s management and appropriate
governing body.
124
4
20. E-VERIFY. E-Verify is the federal program operated by the United States
Department of Homeland Security and other federal agencies, or any successor or equivalent
program, used to verify the work authorization of newly hired employees pursuant to federal
law. Contractor shall ensure that Contractor and any subcontractor performing work under this
Agreement: (i) uses E-Verify if required to do so by North Carolina law; and (ii) otherwise
complies with the requirements of Article 2 of Chapter 64 of the North Carolina General
Statutes. A breach of this provision by Contractor will be considered a breach of this
Agreement, which entitles Union to terminate this Agreement, without penalty, upon notice to
Contractor.
IN WITNESS WHEREOF, the parties hereto, acting under authority of their respective
governing bodies, have hereunto set their hands and seals, and have caused this Agreement to be
duly executed, this the day and year first above written.
UNION COUNTY
BY: _____________________________(SEAL)
Brian W. Matthews, County Manager
FERGUSON ENTERPRISES, LLC
OF VIRGINIA
BY: _____________________________(SEAL)
Approved as to Legal Form RLM
This instrument has been preaudited in the manner required by
The Local Government Budget and Fiscal Control Act.
Deputy Finance Officer
125
5
Exhibit A
Insurance Requirements
I. BASIC INSURANCE REQUIREMENTS. At Contractor’s sole expense, Contractor
shall procure and maintain the following minimum insurances with insurers authorized to do
business in North Carolina and rated A-VII or better by A.M. Best, or as otherwise authorized by
the Union County Risk Manager.
A. WORKERS’ COMPENSATION
Statutory (coverage for three or more employees) limits covering all employees,
including Employer’s Liability with limits of:
$500,000 Each Accident
$500,000 Disease - Each Employee
$500,000 Disease - Policy Limit
B. COMMERCIAL GENERAL LIABILITY
Covering all operations involved in this Agreement.
$2,000,000 General Aggregate
$2,000,000 Products/Completed Operations Aggregate
$1,000,000 Each Occurrence
$1,000,000 Personal and Advertising Injury Limit
C. COMMERCIAL AUTOMOBILE LIABILITY
$1,000,000 Combined Single Limit - Any Auto
II. ADDITIONAL INSURANCE REQUIREMENTS.
A. The Contractor’s General Liability policy shall be endorsed, specifically or
generally, to include the following as Additional Insured:
UNION COUNTY, ITS OFFICERS, AGENTS AND EMPLOYEES ARE
INCLUDED AS ADDITIONAL INSURED WITH RESPECT TO THE
GENERAL LIABILITY INSURANCE POLICY.
B. Before commencement of any work or event, Contractor shall provide a
Certificate of Insurance in satisfactory form as evidence of the insurances
required above.
C. Contractor shall have no right of recovery or subrogation against Union County
(including its officers, agents and employees).
126
6
D. It is the intention of the parties that the insurance policies afforded by Contractor
shall protect both parties and be primary and non-contributory coverage for any
and all losses covered by the above-described insurance.
E. Union County shall have no liability with respect to Contractor’s personal
property whether insured or not insured. Any deductible or self-insured retention
is the sole responsibility of Contractor.
F. Notwithstanding the notification requirements of the Insurer, Contractor hereby
agrees to notify County’s Risk Manager at 500 North Main Street, Monroe, NC
28112, within two (2) days of the cancellation or substantive change of any
insurance policy set out herein. Union, in its sole discretion, may deem failure to
provide such notice as a breach of this Agreement.
G. The Certificate of Insurance should note in the Description of Operations the
following:
Department: Water
Contract #: 10061
H. Insurance procured by Contractor shall not reduce nor limit Contractor’s
contractual obligation to indemnify, save harmless and defend Union County for
claims made or suits brought which result from or are in connection with the
performance of this Agreement.
I. Certificate Holder shall be listed as follows:
Union County
Attention: Risk Manager
500 North Main Street
Monroe, NC 28112
J. If Contractor is authorized to assign or subcontract any of its rights or duties
hereunder and in fact does so, Contractor shall ensure that the assignee or
subcontractor satisfies all requirements of this Agreement, including, but not
limited to, maintenance of the required insurances coverage and provision of
certificate(s) of insurance and additional insured endorsement(s), in proper form
prior to commencement of services.
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-045 Agenda Date:1/12/2026
TITLE:..title
Contracts - Temporary Staffing Services
INFORMATION CONTACT:
Christopher Clark, Water and Wastewater Operations, Director, 704-296-4215
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County’s Water Department is seeking temporary staffing services to fill Field Technician
positions on an as-needed basis. These temporary employees will support field crews responsible for
maintaining water and sewer infrastructure throughout the County. This Contract will be used to
temporary fill positions while recruitment of vacancies is being conducted.
The Procurement Department partnered with the UC Water to issue Request for Proposals #2025-
050 Field Tech Temporary Staffing. On August 21,2025, twenty-two proposals were received and
reviewed by an evaluation team in accordance with applicable evaluation criteria for this project. The
top ranked three firms were invited to shortlist interview/presentations. As a result, the team requests
approval to enter into a contract with the top 2 scoring/ranked preferred offerors, SAGH Staffing, Inc.
dba AtWork Franchise, LLC, and Blue Arbor, Inc., to provide Temporary Staffing Services.
FINANCIAL IMPACT:
The estimated annual cost for this service is $150,000. Since the contracts contain an initial term of
two years with three one-year renewal options, a total of $750,000 is estimated to be spent. Funding
is available in the adopted FY2026 budget with future expenditures subject to annual BOCC budget
appropriation.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™157
1
STATE OF NORTH CAROLINA
AGREEMENT
COUNTY OF UNION
THIS AGREEMENT is made and entered into as of __________________________, by and
between UNION COUNTY, a political subdivision of the State of North Carolina, whose address is
500 North Main Street, Monroe, NC 28112, hereinafter “Union,” and SAHG STAFFING INC.
D/B/A ATWORK PERSONNEL, a North Carolina corporation, whose address is 9305 Monroe
Road, Suite E, Charlotte, NC 28270, hereinafter “AtWork Personnel.”
W I T N E S S E T H
WHEREAS, Union desires that AtWork Personnel provide the services of temporary
employees to fill Field Technician Assistant positions in its Water & Sewer Department on an as-
needed basis; and
WHEREAS, AtWork Personnel is willing to provide said services, as described in this
Agreement.
NOW, THEREFORE, in consideration of the mutual covenants and agreements hereinafter
set forth, the parties hereto do each contract and agree with the other as follows:
1. JOBS TO BE PERFORMED. Upon request by the Director of Union’s Water &
Sewer Department, or his or her duly authorized designee, AtWork Personnel shall provide the
services of AtWork Personnel employees for temporary use. These employees shall work during the
dates and times specified in the request in accordance with, and as further described in (i) Union’s
Request for Proposals No. 2025-050, “Field Technician Water & Sewer Division Temporary Staffing
Services,” including Addendum No. 1 thereto dated August 14, 2025 (the “RFP”), and (ii) AtWork
Personnel’s proposal (the “Proposal”), which are each attached and incorporated herein by reference.
(Any reference to SAGH Staffing on the Proposal shall refer to SAHG Staffing Inc. d/b/a AtWork
Personnel.) This document (pages 1-6), the RFP, and the Proposal are collectively referred to herein
as the “Agreement.” In the event of any conflict among these documents, the RFP shall govern over
the Proposal, and this document (pages 1-6) shall govern over the RFP and the Proposal. Union is
not financially committed by this Agreement to purchase any minimum amount of services.
2. TERMS OF PAYMENT. Union shall pay AtWork Personnel in accordance with the
hourly rates set forth in the attached “Appendix A – Cost Proposal,” which is incorporated herein by
reference. The rate paid shall be conditioned upon the nature of the services performed by the
AtWork Personnel employee and the skill required. The requesting Director must approve the hourly
rate for each employee utilized. Prior to commencement of any temporary staffing placement, the
requesting Director must submit a Purchase Order (“PO”) to Union’s Finance Department, and each
PO shall reference Union’s contract number 10052 for this Agreement. All payments shall be
conditioned upon appropriation by the Union County Board of Commissioners of sufficient funds for
each request for services. AtWork Personnel shall invoice Union’s Water & Sewer Department by
the fifth day of each month for services provided the preceding month. Union shall pay the verified
invoice amount within thirty (30) days of receipt of invoice by Union’s Finance Department. Prior to
payment, AtWork Personnel shall provide to Union its federal identification number.
158
2
It is agreed that Union shall have the right to offer permanent employment to any AtWork
Personnel employee that has been placed with Union; provided, however, Union agrees to pay
AtWork Personnel an amount equal to fifteen percent (15%) of the employee’s first year salary as a
conversion fee. There would be no conversion fee for any temporary employee that has fulfilled 520
hours or more with Union.
3. TERM AND TERMINATION. The Effective Date is the date of mutual execution of
this Agreement. This Agreement shall have an initial term of three (3) years (the “Initial Term”).
Upon completion of the Initial Term, Union may, in its sole discretion, elect to renew this Agreement
for up to two (2) additional one (1) -year terms, each a “Renewal Term,” upon written notice to the
AtWork Personnel. Union may terminate this Agreement at any time, without cause, upon provision
of ten (10) days’ written notice to AtWork Personnel. In the event of termination without cause,
AtWork Personnel shall be paid for services provided through the date of termination.
4. OWNERSHIP OF DOCUMENTS. All deliverables and any other contract
documents prepared by AtWork Personnel, or any subcontractors or subconsultants under the terms
of this Agreement (the “Documents”), shall be the property of Union. AtWork Personnel further
acknowledges that Union is subject to Chapter 132 of the North Carolina General Statutes, the Public
Records Act (the “Act”), and that this Agreement, as well as any of the Documents as defined herein,
shall be a public record as defined in such Act, and as such, will be open to public disclosure and
copying.
5. INSURANCE. The attached Exhibit A, Insurance Requirements, is incorporated
herein by reference.
6. INDEMNIFICATION. AtWork Personnel agrees to protect, defend, indemnify and
hold Union, its officers, employees and agents free and harmless from and against any and all losses,
penalties, damages, settlements, costs, charges, professional fees or other expenses or liabilities of
every kind and character arising out of or relating to any and all claims, liens, demands, obligations,
actions, proceedings, or causes of action of every kind, including, but not limited to, employment-
related claims and/or claims arising out alleged violations of applicable state and/or federal
employment law, in connection with or arising out of this Agreement and/or the performance hereof
that are due, in whole or in part, to the negligence of AtWork Personnel, its officers, employees,
subcontractors or agents. AtWork Personnel further agrees to investigate, handle, respond to,
provide defense for, and defend the same at its sole expense and agrees to bear all other costs and
expenses related thereto.
7. DECLARATION BY ATWORK PERSONNEL. AtWork Personnel declares that
AtWork Personnel has complied with all federal, state and local laws regarding the location and
operation of AtWork Personnel’s business and regarding business permits, certificates, and licenses
that may be required to carry out the work to be performed under this Agreement.
8. FEDERAL, STATE, AND LOCAL TAXES. Neither federal, nor state, nor local
income tax nor payroll tax of any kind shall be withheld or paid by Union on behalf of AtWork
Personnel or the employees of AtWork Personnel. Employees of AtWork Personnel shall not be
treated as employees with Union with respect to the services performed hereunder for federal or state
tax purposes.
159
3
9. NOTICE TO ATWORK PERSONNEL REGARDING ITS TAX DUTIES AND
LIABILITIES. AtWork Personnel understands that AtWork Personnel is responsible to pay,
according to law, income tax on behalf of its employees.
10. FRINGE BENEFITS. AtWork Personnel employees are not eligible for, and shall
not participate in, any employee pension, health or other fringe benefit plan of Union.
11. UNION NOT RESPONSIBLE FOR WORKERS’ COMPENSATION. No workers’
compensation insurance shall be obtained by Union concerning AtWork Personnel or the employees
of AtWork Personnel. AtWork Personnel shall comply with the workers’ compensation law
concerning AtWork Personnel and the employees of AtWork Personnel.
12. NO AUTHORITY TO BIND UNION. AtWork Personnel has no authority to enter
into contracts or agreements on behalf of Union. This Agreement does not create a partnership or
any form of agency between the parties.
13. ASSIGNMENT. Neither Union nor AtWork Personnel shall assign, sublet or transfer
any rights under or interest in this Agreement (including, but without limitation, monies that may
become due or monies that are due) without the written consent of the other, except to the extent that
any assignment, subletting or transfer is mandated by law or the effect of this limitation may be
restricted by law. Unless specifically stated to the contrary in any written consent to assignment, no
assignment shall release or discharge the assignor from any duty or responsibility under this
Agreement.
14. NON-WAIVER. The failure of either party to exercise any of its rights under this
Agreement for a breach thereof shall not be deemed to be a waiver of such rights or a waiver of any
subsequent breach.
15. HOW NOTICES SHALL BE GIVEN. Any notice given in connection with this
Agreement shall be given in writing and shall be delivered either by hand to the party or by certified
mail, return receipt requested, to the party at the party’s address stated herein. Any party may change
its address stated herein by giving notice of the change in accordance with this paragraph.
16. APPLICABLE LAW AND JURISDICTION. This Agreement shall be construed and
enforced in accordance with the laws of the State of North Carolina. The parties to this Agreement
confer exclusive jurisdiction of all disputes arising hereunder upon the General Courts of Justice of
Union County, North Carolina.
17. COMPLETE AGREEMENT. This Agreement contains the complete agreement of
the parties regarding the terms and conditions of the Agreement, and there are no oral or written
conditions, terms, warranties, understandings or other agreements pertaining thereto which have not
been incorporated herein. This Agreement may be modified only by written instrument duly
executed by both parties, or their respective successors in interest.
18. SEVERABILITY. The provisions hereof are severable, and should any provision be
determined to be invalid, unlawful or otherwise null and void by any court of competent jurisdiction,
the other provisions shall remain in full force and effect and shall not thereby be affected unless such
ruling shall make further performance hereunder impossible or impose an unconscionable burden
upon one of the parties.
160
4
19. AUTHORITY. Each party warrants that it has the corporate or other organizational
power and authority to execute, deliver and perform this Agreement. Each party further warrants that
the execution, delivery and performance by it of the Agreement has been duly authorized and
approved by all requisite action of the party’s management and appropriate governing body.
20. E-VERIFY. E-Verify is the federal program operated by the United States
Department of Homeland Security and other federal agencies, or any successor or equivalent
program, used to verify the work authorization of newly hired employees pursuant to federal law.
AtWork Personnel shall ensure that AtWork Personnel and any subcontractor performing work under
this Agreement: (i) uses E-Verify if required to do so by North Carolina law; and (ii) otherwise
complies with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes. A
breach of this provision by AtWork Personnel will be considered a breach of this Agreement, which
entitles Union to terminate this Agreement, without penalty, upon notice to AtWork Personnel.
IN WITNESS WHEREOF, the parties hereto, acting under authority of their respective
governing bodies, have hereunto set their hands and seals, and have caused this Agreement to be duly
executed, this the day and year first above written.
UNION COUNTY
By: (SEAL)
Brian W. Matthews, County Manager
SAHG STAFFING INC.
D/B/A ATWORK PERSONNEL
By: (SEAL)
Approved as to Legal Form RLM
This instrument has been preaudited in the manner
required by The Local Government Budget and Fiscal
Control Act.
Deputy Finance Officer
161
5
Exhibit A
Insurance Requirements
I. BASIC INSURANCE REQUIREMENTS. At AtWork Personnel’s sole expense,
AtWork Personnel shall procure and maintain the following minimum insurances with insurers
authorized to do business in North Carolina and rated A-VII or better by A.M. Best, or as
otherwise authorized by the Union County Risk Manager.
A. WORKERS’ COMPENSATION
Statutory (coverage for three or more employees) limits covering all employees,
including Employer’s Liability with limits of:
$500,000 Each Accident
$500,000 Disease - Each Employee
$500,000 Disease - Policy Limit
B. COMMERCIAL GENERAL LIABILITY
Covering all operations involved in this Agreement.
$2,000,000 General Aggregate
$2,000,000 Products/Completed Operations Aggregate
$1,000,000 Each Occurrence
$1,000,000 Personal and Advertising Injury Limit
C. COMMERCIAL AUTOMOBILE LIABILITY
$1,000,000 Combined Single Limit - Any Auto
D. PROFESSIONAL LIABILITY
$1,000,000 Claims Made
AtWork Personnel shall provide evidence of continuation or renewal of
Professional Liability Insurance for a period of two (2) years following
termination of the Agreement.
II. ADDITIONAL INSURANCE REQUIREMENTS.
A. The AtWork Personnel’s General Liability policy shall be endorsed, specifically
or generally, to include the following as Additional Insured:
UNION COUNTY, ITS OFFICERS, AGENTS AND EMPLOYEES ARE
INCLUDED AS ADDITIONAL INSURED WITH RESPECT TO THE
GENERAL LIABILITY INSURANCE POLICY.
162
6
B. Before commencement of any work or event, AtWork Personnel shall provide a
Certificate of Insurance in satisfactory form as evidence of the insurances
required above.
C. AtWork Personnel shall have no right of recovery or subrogation against Union
County (including its officers, agents and employees).
D. It is the intention of the parties that the insurance policies afforded by AtWork
Personnel shall protect both parties and be primary and non-contributory coverage
for any and all losses covered by the above-described insurance.
E. Union County shall have no liability with respect to AtWork Personnel’s personal
property whether insured or not insured. Any deductible or self-insured retention
is the sole responsibility of AtWork Personnel.
F. Notwithstanding the notification requirements of the Insurer, AtWork Personnel
hereby agrees to notify County’s Risk Manager at 500 North Main Street,
Monroe, NC 28112, within two (2) days of the cancellation or substantive change
of any insurance policy set out herein. Union, in its sole discretion, may deem
failure to provide such notice as a breach of this Agreement.
G. The Certificate of Insurance should note in the Description of Operations the
following:
Department: Water
Contract #: 10052
H. Insurance procured by AtWork Personnel shall not reduce nor limit AtWork
Personnel’s contractual obligation to indemnify, save harmless and defend Union
County for claims made or suits brought which result from or are in connection
with the performance of this Agreement.
I. Certificate Holder shall be listed as follows:
Union County
Attention: Risk Manager
500 North Main Street
Monroe, NC 28112
J. If AtWork Personnel is authorized to assign or subcontract any of its rights or
duties hereunder and in fact does so, AtWork Personnel shall ensure that the
assignee or subcontractor satisfies all requirements of this Agreement, including,
but not limited to, maintenance of the required insurances coverage and provision
of certificate(s) of insurance and additional insured endorsement(s), in proper
form prior to commencement of services.
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
1
STATE OF NORTH CAROLINA
AGREEMENT
COUNTY OF UNION
THIS AGREEMENT is made and entered into as of __________________________, by and
between UNION COUNTY, a political subdivision of the State of North Carolina, whose address is
500 North Main Street, Monroe, NC 28112, hereinafter “Union,” and BLUE ARBOR, INC., a North
Carolina corporation, whose address is 5413 Morton Road, New Bern, NC 28562, hereinafter
“Blue Arbor.”
W I T N E S S E T H
WHEREAS, Union desires that Blue Arbor provide the services of temporary employees to
fill Field Technician Assistant positions in its Water & Sewer Department on an as-needed basis; and
WHEREAS, Blue Arbor is willing to provide said services, as described in this Agreement.
NOW, THEREFORE, in consideration of the mutual covenants and agreements hereinafter
set forth, the parties hereto do each contract and agree with the other as follows:
1. JOBS TO BE PERFORMED. Upon request by the Director of Union’s Water &
Sewer Department, or his or her duly authorized designee, Blue Arbor shall provide the services of
Blue Arbor employees for temporary use. These employees shall work during the dates and times
specified in the request in accordance with, and as further described in (i) Union’s Request for
Proposals No. 2025-050, “Field Technician Water & Sewer Division Temporary Staffing Services,”
including Addendum No. 1 thereto dated August 14, 2025 (the “RFP”), and (ii) Blue Arbor’s
proposal (the “Proposal”), which are each attached and incorporated herein by reference. This
document (pages 1-6), the RFP, and the Proposal are collectively referred to herein as the
“Agreement.” In the event of any conflict among these documents, the RFP shall govern over the
Proposal, and this document (pages 1-6) shall govern over the RFP and the Proposal. Union is not
financially committed by this Agreement to purchase any minimum amount of services.
2. TERMS OF PAYMENT. Union shall pay Blue Arbor in accordance with the hourly
rates set forth in the attached “Appendix A – Cost Proposal,” which is incorporated herein by
reference. The rate paid shall be conditioned upon the nature of the services performed by the Blue
Arbor employee and the skill required. The requesting Director must approve the hourly rate for
each employee utilized. Prior to commencement of any temporary staffing placement, the requesting
Director must submit a Purchase Order (“PO”) to Union’s Finance Department, and each PO shall
reference Union’s contract number 10051 for this Agreement. All payments shall be conditioned
upon appropriation by the Union County Board of Commissioners of sufficient funds for each
request for services. Blue Arbor shall invoice Union’s Water & Sewer Department by the fifth day
of each month for services provided the preceding month. Union shall pay the verified invoice
amount within thirty (30) days of receipt of invoice by Union’s Finance Department. Prior to
payment, Blue Arbor shall provide to Union its federal identification number.
It is agreed that Union shall have the right to offer permanent employment to any Blue Arbor
employee that has been placed with Union. There would be no conversion fee for any temporary
employee that has fulfilled 600 hours or more with Union.
211
2
3. TERM AND TERMINATION. The Effective Date is the date of mutual execution of
this Agreement. This Agreement shall have an initial term of three (3) years (the “Initial Term”).
Upon completion of the Initial Term, Union may, in its sole discretion, elect to renew this Agreement
for up to two (2) additional one (1) -year terms, each a “Renewal Term,” upon written notice to the
Blue Arbor. Union may terminate this Agreement at any time, without cause, upon provision of ten
(10) days’ written notice to Blue Arbor. In the event of termination without cause, Blue Arbor shall
be paid for services provided through the date of termination.
4. OWNERSHIP OF DOCUMENTS. All deliverables and any other contract
documents prepared by Blue Arbor, or any subcontractors or subconsultants under the terms of this
Agreement (the “Documents”), shall be the property of Union. Blue Arbor further acknowledges
that Union is subject to Chapter 132 of the North Carolina General Statutes, the Public Records Act
(the “Act”), and that this Agreement, as well as any of the Documents as defined herein, shall be a
public record as defined in such Act, and as such, will be open to public disclosure and copying.
5. INSURANCE. The attached Exhibit A, Insurance Requirements, is incorporated
herein by reference.
6. INDEMNIFICATION. Blue Arbor agrees to protect, defend, indemnify and hold
Union, its officers, employees and agents free and harmless from and against any and all losses,
penalties, damages, settlements, costs, charges, professional fees or other expenses or liabilities of
every kind and character arising out of or relating to any and all claims, liens, demands, obligations,
actions, proceedings, or causes of action of every kind, including, but not limited to, employment-
related claims and/or claims arising out alleged violations of applicable state and/or federal
employment law, in connection with or arising out of this Agreement and/or the performance hereof
that are due, in whole or in part, to the negligence of Blue Arbor, its officers, employees,
subcontractors or agents. Blue Arbor further agrees to investigate, handle, respond to, provide
defense for, and defend the same at its sole expense and agrees to bear all other costs and expenses
related thereto.
7. DECLARATION BY BLUE ARBOR. Blue Arbor declares that Blue Arbor has
complied with all federal, state and local laws regarding the location and operation of Blue Arbor’s
business and regarding business permits, certificates, and licenses that may be required to carry out
the work to be performed under this Agreement.
8. FEDERAL, STATE, AND LOCAL TAXES. Neither federal, nor state, nor local
income tax nor payroll tax of any kind shall be withheld or paid by Union on behalf of Blue Arbor or
the employees of Blue Arbor. Employees of Blue Arbor shall not be treated as employees with
Union with respect to the services performed hereunder for federal or state tax purposes.
9. NOTICE TO BLUE ARBOR REGARDING ITS TAX DUTIES AND
LIABILITIES. Blue Arbor understands that Blue Arbor is responsible to pay, according to law,
income tax on behalf of its employees.
10. FRINGE BENEFITS. Blue Arbor employees are not eligible for, and shall not
participate in, any employee pension, health or other fringe benefit plan of Union.
212
3
11. UNION NOT RESPONSIBLE FOR WORKERS’ COMPENSATION. No workers’
compensation insurance shall be obtained by Union concerning Blue Arbor or the employees of Blue
Arbor. Blue Arbor shall comply with the workers’ compensation law concerning Blue Arbor and the
employees of Blue Arbor.
12. NO AUTHORITY TO BIND UNION. Blue Arbor has no authority to enter into
contracts or agreements on behalf of Union. This Agreement does not create a partnership or any
form of agency between the parties.
13. ASSIGNMENT. Neither Union nor Blue Arbor shall assign, sublet or transfer any
rights under or interest in this Agreement (including, but without limitation, monies that may become
due or monies that are due) without the written consent of the other, except to the extent that any
assignment, subletting or transfer is mandated by law or the effect of this limitation may be restricted
by law. Unless specifically stated to the contrary in any written consent to assignment, no
assignment shall release or discharge the assignor from any duty or responsibility under this
Agreement.
14. NON-WAIVER. The failure of either party to exercise any of its rights under this
Agreement for a breach thereof shall not be deemed to be a waiver of such rights or a waiver of any
subsequent breach.
15. HOW NOTICES SHALL BE GIVEN. Any notice given in connection with this
Agreement shall be given in writing and shall be delivered either by hand to the party or by certified
mail, return receipt requested, to the party at the party’s address stated herein. Any party may change
its address stated herein by giving notice of the change in accordance with this paragraph.
16. APPLICABLE LAW AND JURISDICTION. This Agreement shall be construed and
enforced in accordance with the laws of the State of North Carolina. The parties to this Agreement
confer exclusive jurisdiction of all disputes arising hereunder upon the General Courts of Justice of
Union County, North Carolina.
17. COMPLETE AGREEMENT. This Agreement contains the complete agreement of
the parties regarding the terms and conditions of the Agreement, and there are no oral or written
conditions, terms, warranties, understandings or other agreements pertaining thereto which have not
been incorporated herein. This Agreement may be modified only by written instrument duly
executed by both parties, or their respective successors in interest.
18. SEVERABILITY. The provisions hereof are severable, and should any provision be
determined to be invalid, unlawful or otherwise null and void by any court of competent jurisdiction,
the other provisions shall remain in full force and effect and shall not thereby be affected unless such
ruling shall make further performance hereunder impossible or impose an unconscionable burden
upon one of the parties.
19. AUTHORITY. Each party warrants that it has the corporate or other organizational
power and authority to execute, deliver and perform this Agreement. Each party further warrants that
the execution, delivery and performance by it of the Agreement has been duly authorized and
approved by all requisite action of the party’s management and appropriate governing body.
213
4
20. E-VERIFY. E-Verify is the federal program operated by the United States
Department of Homeland Security and other federal agencies, or any successor or equivalent
program, used to verify the work authorization of newly hired employees pursuant to federal law.
Blue Arbor shall ensure that Blue Arbor and any subcontractor performing work under this
Agreement: (i) uses E-Verify if required to do so by North Carolina law; and (ii) otherwise complies
with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes. A breach of
this provision by Blue Arbor will be considered a breach of this Agreement, which entitles Union to
terminate this Agreement, without penalty, upon notice to Blue Arbor.
IN WITNESS WHEREOF, the parties hereto, acting under authority of their respective
governing bodies, have hereunto set their hands and seals, and have caused this Agreement to be duly
executed, this the day and year first above written.
UNION COUNTY
By: (SEAL)
Brian W. Matthews, County Manager
BLUE ARBOR, INC.
By: (SEAL)
Approved as to Legal Form RLM
This instrument has been preaudited in the manner
required by The Local Government Budget and Fiscal
Control Act.
Deputy Finance Officer
214
5
Exhibit A
Insurance Requirements
I. BASIC INSURANCE REQUIREMENTS. At Blue Arbor’s sole expense, Blue Arbor
shall procure and maintain the following minimum insurances with insurers authorized to do
business in North Carolina and rated A-VII or better by A.M. Best, or as otherwise authorized by
the Union County Risk Manager.
A. WORKERS’ COMPENSATION
Statutory (coverage for three or more employees) limits covering all employees,
including Employer’s Liability with limits of:
$500,000 Each Accident
$500,000 Disease - Each Employee
$500,000 Disease - Policy Limit
B. COMMERCIAL GENERAL LIABILITY
Covering all operations involved in this Agreement.
$2,000,000 General Aggregate
$2,000,000 Products/Completed Operations Aggregate
$1,000,000 Each Occurrence
$1,000,000 Personal and Advertising Injury Limit
C. COMMERCIAL AUTOMOBILE LIABILITY
$1,000,000 Combined Single Limit - Any Auto
D. PROFESSIONAL LIABILITY
$1,000,000 Claims Made
Blue Arbor shall provide evidence of continuation or renewal of Professional
Liability Insurance for a period of two (2) years following termination of the
Agreement.
II. ADDITIONAL INSURANCE REQUIREMENTS.
A. The Blue Arbor’s General Liability policy shall be endorsed, specifically or
generally, to include the following as Additional Insured:
UNION COUNTY, ITS OFFICERS, AGENTS AND EMPLOYEES ARE
INCLUDED AS ADDITIONAL INSURED WITH RESPECT TO THE
GENERAL LIABILITY INSURANCE POLICY.
215
6
B. Before commencement of any work or event, Blue Arbor shall provide a
Certificate of Insurance in satisfactory form as evidence of the insurances
required above.
C. Blue Arbor shall have no right of recovery or subrogation against Union County
(including its officers, agents and employees).
D. It is the intention of the parties that the insurance policies afforded by Blue Arbor
shall protect both parties and be primary and non-contributory coverage for any
and all losses covered by the above-described insurance.
E. Union County shall have no liability with respect to Blue Arbor’s personal
property whether insured or not insured. Any deductible or self-insured retention
is the sole responsibility of Blue Arbor.
F. Notwithstanding the notification requirements of the Insurer, Blue Arbor hereby
agrees to notify County’s Risk Manager at 500 North Main Street, Monroe, NC
28112, within two (2) days of the cancellation or substantive change of any
insurance policy set out herein. Union, in its sole discretion, may deem failure to
provide such notice as a breach of this Agreement.
G. The Certificate of Insurance should note in the Description of Operations the
following:
Department: Water
Contract #: 10051
H. Insurance procured by Blue Arbor shall not reduce nor limit Blue Arbor’s
contractual obligation to indemnify, save harmless and defend Union County for
claims made or suits brought which result from or are in connection with the
performance of this Agreement.
I. Certificate Holder shall be listed as follows:
Union County
Attention: Risk Manager
500 North Main Street
Monroe, NC 28112
J. If Blue Arbor is authorized to assign or subcontract any of its rights or duties
hereunder and in fact does so, Blue Arbor shall ensure that the assignee or
subcontractor satisfies all requirements of this Agreement, including, but not
limited to, maintenance of the required insurances coverage and provision of
certificate(s) of insurance and additional insured endorsement(s), in proper form
prior to commencement of services.
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-017 Agenda Date:1/12/2026
TITLE:..title
Allocate Additional FTE to Register of Deeds Office
INFORMATION CONTACT:
Crystal D. Gilliard, Register of Deeds, 704-283-3794
ACTION REQUESTED:
Authorize the allocation of 0.52 FTE to convert position 418507 from non-benefited part-time to
benefited full-time.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Register of Deeds office has three non-benefited part-time positions currently that are filled. The
Register of Deeds office would like to convert one of the non-benefited part-time positions to a
benefited full-time position. This position is needed to provide assisting in the day-to-day operations
of the Register of Deeds office as well as passport services. This individual is a passport agent as
well and could serve in numerous areas in the office when there is a demand in service. This
individual also can help assist in preservation projects that require a “hands on” application process.
This individual has over 30 years of experience and would be a great asset, especially in a full-time
scenario.
FINANCIAL IMPACT:
No additional funding is required. Funding exists in the current FY2026 Register of Deeds budget.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™270
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-023 Agenda Date:1/12/2026
TITLE:..title
2025-2026 Union County Detention Center Medical Plan
INFORMATION CONTACT:
Dorothy Thomas, Union County Sheriff’s Office, Public Safety Finance Administrator, 704-283-3578
ACTION REQUESTED:
Adopt the 2025-2026 Union County Detention Center Medical Plan.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
North Carolina General Statute 153A-225(a) provides for the medical care of prisoners. That statute
provides that:
(a) Each unit that operates a local confinement facility shall develop a plan for providing medical care
for prisoners in the facility. The plan:
(1) Shall be designed to protect the health and welfare of the prisoners and to avoid the
spread of contagious disease.
(2) Shall provide for medical supervision of prisoners and emergency medical care for
prisoners to the extent necessary for their health and welfare.
(3) Shall provide for the detection, examination and treatment of prisoners who are infected
with tuberculosis or venereal diseases.
The unit shall develop the plan in consultation with appropriate local officials and organizations,
including the sheriff, the county physician, the local or district health director, and the local medical
society. The plan must be approved by the local or district health director after consultation with the
area mental health, developmental disabilities, and substance abuse authority, if it is adequate to
protect the health and welfare of the prisoners. Upon a determination that the plan is adequate to
protect the health and welfare of the prisoners, the plan must be adopted by the governing body.
This plan is developed and signed on an annual basis by the Health Department and the Union
County Sheriff's Office.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/6/2026Page 1 of 1
powered by Legistar™271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-032 Agenda Date:1/12/2026
TITLE:..title
Union County Transportation Public Transportation Agency Safety Plan
INFORMATION CONTACT:
Theresa Torres, Human Services Agency, Transportation Director, 704-283-3598
ACTION REQUESTED:
Adopt the Union County Transportation Public Transportation Agency Safety Plan (PTASP) as
presented.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Since July 20, 2020, the Federal Transit Agency (FTA) has required certain operators of public
transportation systems, that are recipients or sub-recipients of FTA grant funds, to develop safety
plans that include the processes and procedures necessary for implementing Safety Management
Systems (SMS). The PTASP plan requires that transit agencies 1) designate an Accountable
Executive and a Chief Safety Officer, 2) document the agency's SMS processes, 3) implement an
employee reporting program, 4) create performance targets based on safety performance measures
established in FTA's National Public Transportation Safety Plan (NSP), 5) create criteria to address
all applicable requirements and standards set forth in FTA's Public Transportation Safety Program
and the NSP, and 6) create a process and timeline for conducting an annual review and update of the
safety plan. NCDOT and the FTA require the PTASP to be reviewed by staff and brought to the Board
of County Commissioners for approval annually regardless of whether revisions are made.
In 2024, the FTA released major updates to the PTASP which have been incorporated in the attached
document.
FINANCIAL IMPACT:
None. However, if the plan is not approved, the County’s Transportation system will be in
noncompliance, which could result in financial penalties in upcoming Federal and State grant funding.
Union County, NC Printed on 1/6/2026Page 1 of 1
powered by Legistar™308
1
Union County Transportation
Public Transportation Agency Safety Plan
(PTASP)
Version 6.0
January 2026
309
1
Table of Contents
Section 1. Transit Agency Information .......................................................................................................... 4
General Information ........................................................................................................................................ 4
Section 2. Plan Development, Approval, and Updates ............................................................................... 5
Section 3. Safety Performance Targets ........................................................................................................ 6
Section 4. Safety Management Policy ......................................................................................................... 7
Safety Management Policy Statement ............................................................................................................ 7
Safety Management Policy Communication ................................................................................................. 10
Authorities, Accountabilities, and Responsibilities ....................................................................................... 10
Accountable Executive (AE): .............................................................................................................. 10
Chief Safety Officer (CSO) .................................................................................................................. 11
Safety Committee ............................................................................................................................... 11
Roll of Staff to Develop and Manage Safety Management Systems (SMS) .................................................. 12
Accountable Executive ....................................................................................................................... 12
Supervisors/CSO ................................................................................................................................. 13
Employees........................................................................................................................................... 13
Key Staff .............................................................................................................................................. 13
Organization Chart ......................................................................................................................................... 13
Employee Safety Reporting Program (ESRP) ................................................................................................. 14
Immediate Action Required ............................................................................................................... 15
Delayed Action Required ................................................................................................................... 16
Role of Supervisor/Safety Officer ...................................................................................................... 16
UCT’s Responsibility ........................................................................................................................... 16
Section 5. Safety Risk Management .......................................................................................................... 17
Risk Reduction Program ................................................................................................................................. 17
Transit Employee Assaults ................................................................................................................. 18
Pedestrian Safety ............................................................................................................................... 19
Safety Hazard Identification ........................................................................................................................... 20
Personnel ............................................................................................................................................ 20
Assets .................................................................................................................................................. 20
System ................................................................................................................................................ 20
Minimizing Exposure to Infectious Diseases ................................................................................................. 21
310
2
Hazard Identification Procedure .................................................................................................................... 21
Assault on Transit Worker Identification .......................................................................................... 22
Safety Risk Assessment .................................................................................................................................. 24
Safety Risk Mitigation..................................................................................................................................... 26
Section 6. Safety Assurance ....................................................................................................................... 26
Maintenance .................................................................................................................................................. 27
Maintenance Standards and Procedures .......................................................................................... 27
Operator Inspections .......................................................................................................................... 27
Mileage‐Based Maintenance Inspections ......................................................................................... 27
Operations ...................................................................................................................................................... 27
Facility Monitoring ............................................................................................................................. 27
Frequency ........................................................................................................................................... 27
Reporting ............................................................................................................................................ 27
Hazard Resolution .............................................................................................................................. 28
Follow‐up ............................................................................................................................................ 28
Documentation ................................................................................................................................... 28
Employee Hazard Reporting Process ............................................................................................................. 28
Loss Reports ........................................................................................................................................ 28
Route/Operations Safety ................................................................................................................... 28
Safety Events .................................................................................................................................................. 28
Accident and Incident Reporting Process .......................................................................................... 28
Notification ......................................................................................................................................... 29
At‐Scene Procedures .......................................................................................................................... 29
Investigation ....................................................................................................................................... 29
Accident Review Process ............................................................................................................................... 29
Hazard Resolution .............................................................................................................................. 30
Follow‐up ............................................................................................................................................ 30
Internal Reporting .............................................................................................................................. 30
Documentation ................................................................................................................................... 30
Continuous Improvement .............................................................................................................................. 30
Management of Change ................................................................................................................................ 31
General Process .................................................................................................................................. 31
Modification Design Review .............................................................................................................. 31
311
3
Monitoring .......................................................................................................................................... 32
Documentation ................................................................................................................................... 32
Performance Measures .................................................................................................................................. 32
Maintenance ....................................................................................................................................... 32
Operations .......................................................................................................................................... 32
Safety .................................................................................................................................................. 33
Section 7. Safety Promotion ...................................................................................................................... 33
Competencies and Training ........................................................................................................................... 33
Emergency Response Planning and Coordination............................................................................. 34
Safety Communication ................................................................................................................................... 34
Section 8. Definitions of Terms Used in the Safety Plan ........................................................................... 35
Section 9. Commonly Used Acronyms ....................................................................................................... 39
Section 10. Additional Information ........................................................................................................... 40
312
4
Section 1. Transit Agency Information
General Information
Union County Transportation
Accountable Executive: Theresa Torres___
Chief Safety Officer: Matthew Smith
Address/Phone/Web: 1407 Airport Rd, Monroe, NC 28110 ● (704) 292‐2511 ●
UnionCountyNC.gov/Transportation__________________________________
Modes of Service: Demand Response_________________________
FTA Funding Sources: FTA Section 5307, 5310, 5311, 5339
Modes of Service Directly Provided:
☐Bus (MB) ☐Bus Rapid Transit (RB) ☐Public (PB)
☒Demand Response (DR) ☐Commuter Bus (CB) ☐Trolleybus (TB)
☐Demand Response Taxi (DT) ☐Jitney (JT) ☐Vanpool (VP)
☒ UCT does not provide transit services on behalf of another transit agency or entity.
☐ UCT provides the below transit modes on behalf of the following transit agency(s) or
entity(s).
Transit Agency: ___________________________________________________________
☐Bus (MB) ☐Bus Rapid Transit (RB) ☐Public (PB)
☐Demand Response (DR) ☐Commuter Bus (CB) ☐Trolleybus (TB)
☐Demand Response Taxi (DT) ☐Jitney (JT) ☐Vanpool (VP)
313
Section 2. Plan Development, Approval, and Updates
Name of Entity That Drafted Union County Transportation This Plan
Signature by the Signature of Accountable Executive Date of Signature
Accountable Executive �Theresa Torres �I 12/17/2025 ' 1no�o.M t'511tOD
Signature of Committee Chair Date of Approval
Safety Committee Approval � Fred Babe�J:�I �/a.;),fo,o-ai<
Name of /.ntity That Approved This Plan Date of Approval
Approval by the Board of Union County Board of County Directors or an Equivalent Commissioners Authority
Relevant Documentation Location
Meeting minutes
Entity That Certified This Plan Date of Submission
NCDOT
Certification of Compliance
Relevant Documentation
Email
Version Number and Updates
Record the complete history of successive versions of this plan.
Version Section/Pages Affected Reason for Change Date Issued Number
2 9/7/2021
3 7,15,23, Update PT ASP to include staff & procedure changes 10/17/2022
4 6,7,8, 11, 15,27,33-37 See pg. 2 11/6/2023
5 6 See pg. 2 11/18/2024
6 All Updated Requirements 12/17/2025
Annual Review and Update of the Public Transportation Agency Safety Plan
UCT's Public Transportation Agency Safety Plan, also referred to as Agency Safety Plan (ASP), will be reviewed bythe Safety Committee. Any changes made to the ASP will need to be approved by the Safety Committee prior to approval by Union County Board of County Commissioners (BoCC).
5
314
6
Along with annual updates, UCT may update the plan if UCT:
Determines its approach to mitigating safety deficiencies is ineffective.
Makes significant changes to service delivery.
Introduces new processes or procedures that may impact safety.
Changes or re-prioritizes resources available to support Safety Management Systems (SMS) and the Public
Transportation Agency Safety Plan (PTASP).
Changes are made to facilities, equipment, or rolling stock with potential to impact safety.
Significant changes to UCT’s organizational structure.
Upon adoption by the (BoCC), revisions will be communicated to UCT’s staff.
Section 3. Safety Performance Targets
VSM = Vehicle Service Miles
S&S Major Events: Total number of reportable major safety and security events and rate per total
vehicle service miles, by mode. (Event, as defined in NTD’s S&S 40 and S&S 50)
Collision Rate: A vehicle accident in which there is an impact of a transit vehicle with: (divided by VSM)
Another transit vehicle
A non‐transit vehicle
A fixed object
A person(s) (suicide/attempted suicide
included)
• An animal
• A rail vehicle
• A vessel
• A dock
Pedestrian Collision Rate: Includes all collisions “with a person” as defined by NTD divided by mode VSM
Vehicular Collison Rate: Includes all collisions “with a motor vehicle” as defined by NTD divided by VSM
Fatalities: Total number of reportable fatalities and rate per total vehicle service miles, by mode
Transit Worker Fatality Rate: Includes all transit worker fatalities as defined by the NTD, including the
categories “Transit Employee,” “Transit Vehicle Operator,” and “Other Transit Staff,” divided by VSM
Injuries: Total number of reportable injuries and rate per total vehicle service miles, by mode
Transit Worker Injury Rate: includes all transit worker injuries as defined by the NTD, including the
categories “Transit Employee,” “Transit Vehicle Operator,” and “Other Transit Staff,” divided by VSM
315
7
Physical Assaults on Transit Workers: includes all physical assaults on transit workers as defined by the
NTD
Physical Assaults on Transit Workers Rate: includes all physical assaults on transit workers as defined by
the NTD divided by mode VSM
Non‐Physical Assaults on Transit Workers: includes all non‐physical assaults on transit workers as
defined by the NTD
Non‐Physical Assaults on Transit Workers Rate: includes all non‐physical assaults on transit workers as
defined by the NTD divided by mode VSM
System Reliability: Mean (or average) distance between major mechanical failures, by mode, defined as
failures that result in the vehicle being unable to complete a scheduled run. To be considered a major
mechanical failure, the problem must begin after a revenue vehicle departs from base or a maintenance
facility.
Safety Performance Target Coordination
Describe the coordination with the State and Metropolitan Planning Organization(s) (MPO) in the selection
of State and MPO safety performance targets.
Union County Transportation shares safety performance targets with Charlotte MPO annually as part of
our continued coordination of transit data.
Targets
Transmitted to the
State
State Entity Name Date Targets Transmitted
North Carolina DOT Annually on OpStats – last day in August
Targets
Transmitted to the
Metropolitan
Planning
Organization(s)
Metropolitan Planning Organization Name Date Targets Transmitted
Charlotte Regional Transportation Planning
Organization
Annually in mid-January, starting with FY26.
Annually in mid-November for prior FYs.
FY25 was transmitted 11/13/25.
Section 4. Safety Management Policy
Safety Management Policy Statement
Union County Transportation (UCT) strives to provide safe, reliable, comfortable, and innovative
transportation options to every community member. The Public Transportation Agency Safety Plan
(PTASP) has been developed to integrate safety into all UCT system operations. By using the procedures
contained in the PTASP, UCT can continue to improve the safety and security of UCT’s operations and
services.
This PTASP describes the policies, procedures, and requirements to be followed by management,
maintenance, and operations personnel to provide a safe environment for UCT employees, customers,
and the general public. This program aims to eliminate the human and fiscal cost of avoidable personal
injury and vehicle accidents.
316
8
Each department has a responsibility under the PTASP. The Director and supervisors shall provide the
continuing support necessary to achieve the PTASP objectives. A key to the success of this effort is for
employees to be aware that they are accountable for safely performing the requirements of their
position. The success of the program also depends on all employees actively identifying potential
hazards and making a commitment to the safety of others.
UCT must be aware that decisions and actions often affect the safety of those in other operations. By
following the processes described in the PTASP, UCT will continue to improve performance and the
system's safety while creating a culture of safety.
UCT’s commitment is to:
Support the management of safety through the provision of appropriate resources that will
result in an organizational culture that fosters safe practices, encourages effective employee
safety reporting and communication, and actively manages safety with the same attention to
results as the attention to the results of the other management systems of the organization.
Integrate the management of safety among the primary responsibilities of all managers and
employees, including the development and annual review of this plan in cooperation with the
UCT Safety Committee.
Clearly define for all staff, managers, and employees alike their accountabilities and
responsibilities for the delivery of the organization’s safety performance and the performance of
UCT’s safety management system.
Establish and operate hazard identification and analysis and safety risk evaluation activities‐‐
including an employee safety reporting program as a fundamental source for safety concerns
and hazard identification‐‐to eliminate or mitigate the safety risks of the consequences of
hazards resulting from UCT operations or activities to a point which is consistent with an
acceptable level of safety performance.
Ensure that no action will be taken against any employee who discloses a safety concern
through the employee safety reporting program unless disclosure indicates, beyond any
reasonable doubt, an illegal act, gross negligence, or a deliberate or willful disregard of
regulations or procedures.
Comply with, and wherever possible exceed, legislative and regulatory requirements and
standards.
Ensure that sufficient skilled and trained human resources are available to implement safety
management processes.
Ensure that all staff are provided with adequate and appropriate safety‐related information and
training, are competent in safety management matters, and are allocated only tasks
commensurate with their skills.
Establish and measure safety performance against realistic and data‐driven safety performance
indicators and safety performance targets.
Continually improve safety performance through management processes that ensure that
appropriate safety management action is taken and is effective; and
Ensure externally supplied systems and services to support operations are delivered, meeting
established safety performance standards.
Build a culture of safety through development, adoption, and implementation of Safety
Management Systems (SMS) and modify this document to improve safety and manage risk.
317
318
10
Safety Management Policy Communication
UCT realizes the importance of ensuring its employees and riders are aware of UCT safety management
policies and procedures to effectively manage the system’s day‐to‐day operations. To do this, UCT relies
on several forms of effective communication.
Employees: UCT constantly evaluates existing policies and procedures to verify their effectiveness. To do
this, UCT seeks input from all staff to determine if a change is necessary based on trends, data analysis,
operational changes, or new assets. Several methods are used to communicate policy and/or procedure
changes, including:
Employee memorandums
Bulletin board notices
Employee email notification
Departmental meetings
Safety Committee meeting minutes
Aladtec
UCT includes a training element for safety management policies impacting safety or service delivery, and
is conducted before the policy effective date. New policies and procedures are also incorporated into
orientation training for new employees.
Depending on the importance of the policy or procedure change, an acknowledgment signature is
required of each employee verifying their understanding of the change.
Riders: If a rider policy is changed or added, UCT notifies riders through the following methods:
Union County Website
Social media
Notices on revenue vehicles and public transit facilities
Public meetings
County Board Meetings
Authorities, Accountabilities, and Responsibilities
As mentioned in the Safety Policy Statement, the ultimate authority for the success of this PTASP falls to
the Accountable Executive (AE). The Chief Safety Officer (CSO), the administration and management
team, as well as employees fulfilling their commitment to safety on a day‐to‐day basis support the AE.
Accountable Executive (AE): The Accountable Executive will determine, based on feedback from senior
staff, and safety risk mitigation recommended by the Safety Committee, the level of Safety Management
System principles to maintain to ensure a safe work environment, rider experience, and community
safety. UCT’s AE is committed to providing employees with the tools and training needed to be
319
11
successful and safe in their roles with UCT. The AE will continually strive to create a culture of safety
among the employees, and UCT expects each employee to play a role in maintaining a safe workplace.
UCT’s AE is accountable for ensuring that the agency’s SMS is effectively implemented throughout the
agency’s public transportation system. The AE is accountable for ensuring action is taken, as necessary,
to address substandard performance in the agency’s SMS. They may delegate specific responsibilities,
but the ultimate accountability for the transit agency’s safety performance cannot be delegated and
always rests with the AE.
The current AE, Theresa Torres, is also the Transportation Director and has ultimate responsibility for
carrying out the Public Transportation Agency Safety Plan; responsibility for carrying out the agency’s
Transit Asset Management Plan; and control or direction over the human and capital resources needed
to develop and maintain both the agency’s Public Transportation Agency Safety Plan, in accordance with
49 U.S.C. § 5329(d), and the agency’s Transit Asset Management Plan in accordance with 49 U.S.C. §
5326.
Chief Safety Officer (CSO): UCT has concluded one CSO will be sufficient to manage the day‐to‐day
adherence to this Plan and, while in this role, report directly to the AE. As CSO, this individual will
monitor safety and security throughout the organization. All departments have been notified of the
CSO’s role and the established reporting requirements relating to safety‐related matters. The CSO has
been adequately trained for this role and has the authority and responsibility for day‐to‐day
implementation and operation of UCT’s SMS. Along with CSO responsibilities, the CSO is also the
Transportation Safety Officer.
UCT’s CSO will be responsible for the following:
Developing and maintaining SMS documentation.
Directing hazard identification and safety risk assessment.
Monitoring safety risk mitigation activities.
Providing periodic reports on safety performance.
Briefing the Accountable Executive and Transportation Advisory Board on SMS implementation
progress; and
Planning or coordinating safety management training.
Interfacing with UCT Safety Committee for meetings, annual PTASP review, and other SMS
responsibilities.
Monitoring risk identified by AE, County Departments, NCDOT, Peers and FTA.
Safety Committee
The UCT Safety Committee approves the Agency Safety Plan (ASP) and any updates to the ASP. This
approval occurs before the agency’s BoCC approves the ASP‐See Section 2.
The Safety Committee is responsible for, at a minimum: (1) identifying and recommending risk‐based
mitigations or strategies necessary to reduce the likelihood and severity of consequences identified
through the agency's safety risk assessment; (2) identifying mitigations or strategies that may be
ineffective, inappropriate, or were not implemented as intended; and (3) identifying safety deficiencies
for purposes of continuous improvement.
320
12
Safety Performance Measures (SPM) will be developed by the Safety Committee in response to
identified hazards and as part of the Risk Reduction Program. The SPM’s may support SPT’s required as
part of UCT’s annual National Transit Database (NTD) requirements. The following Safety Committee
SPT’s are required of all Large Urbanized Area (UZA) providers and are based on a three‐year rolling
average and won’t begin until three years of data has been collected and submitted to NTD.
Safety Performance Measures for the Safety Risk Reduction Program
1. Major Events 6 5. Injuries 12
2. Major Event Rate <=1.0 6. Injury Rate <=2.0
3. Collisions 4 7. Assault on Transit Workers 5
4. Collision Rate <=1.0 8. Assault on Transit Workers Rate <=1.0
The Safety Committee may develop additional Safety Performance Measures in the future as risks are
identified through the SMS process.
The Committee will meet monthly or as needed and will include a scribe to take minutes and record
Committee decisions. Those minutes will be made available to all employees and records kept for a
minimum of three years. Copies will be made available for oversight agencies or their agents upon
request. A list of Committee members and their positions are located in Appendix 2.
Frontline Committee members will serve a one‐year term with elections each year. Frontline members
may only serve two consecutive years. The CSO will manage the meetings, assign a scribe, develop the
agenda and advertise the meetings. Committee members will receive training once elected and will not
receive any additional compensation for committee participation, but operations schedules will be
modified as necessary to ensure full participation by all members of the committee.
The Committee may include outside agencies or subject matter experts to assist in their role in the Risk
Reduction Program. Those agencies may include consultants, North Carolina DOT or FTA. On occasion an
arbiter may be brought in from an outside agency to manage disputes. The arbiter will not be the AE.
Information developed by manufacturers, transit associations, and peers may also be included in
assisting the committee in their deliberations of safety mitigation actions.
Roll of Staff to Develop and Manage Safety Management Systems (SMS)
Accountable Executive
The Accountable Executive (AE), who also serves as Transportation Director, will work with the Chief
Safety Officer (CSO) and administrative staff to adjust the PTASP as needed based on staff feedback,
trends, and data analysis. The AE is vested with the primary responsibility for the activities of the transit
system and overall safety performance. The AE fulfills these responsibilities by providing the resources
necessary to achieve PTASP goals and objectives by exercising the approval authority for system
modifications as warranted. The AE also sets the agenda and facilitates the cooperative decision making
of the management team.
Chief Safety Officer (CSO)
For purposes of managing the SMS and PTASP, the CSO will report directly to the AE to determine
321
13
strategy, policy, and goals for maintaining safety and security for passengers, employees, and the
general public. The CSO will monitor day to day operations and work with staff to identify and mitigate
risk through evaluation, feedback, and data analysis.
Supervisors/CSO
Supervisors/CSO are responsible for the safety performance of all personnel and equipment under their
supervision. They are responsible for the initial investigation of all accidents and incidents, and for
reporting these accidents and incidents to the Transportation Management and other internal county
departments as needed.
Employees
All UCT personnel are responsible for performing their work safely and for following established safety‐
related rules, procedures, and work practices. This includes reporting all accidents, incidents, and
hazards to their Supervisor/CSO per established requirements for the protection of themselves, co‐
workers, customers, facilities, and equipment.
Key Staff
UCT staff will be responsible for maintaining high standards of safety, customer service, and security.
The Employee Safety Reporting Program (ESRP) will define the employees’ role to identify and mitigate
risk through open communication to superiors including the CSO and AE. Administrative staff will be
instrumental in ensuring action is taken to reduce risk and the whole system is continuously monitored
to ensure actions are effective and appropriate.
UCT staff will be involved with updates, modifications and implementation of the PTASP. Each staff
member brings a valued perspective to the development of policies and procedures he or she will be
expected to implement. Every opportunity will be given for employees and riders to provide input to
increasing safety at UCT. Those opportunities include quarterly safety meetings, driver board meetings,
customer and employee surveys, and an open‐door policy with access to all management staff.
Organization Chart
322
14
Employee Safety Reporting Program (ESRP)
As stated in the Safety Management Policy Statement, UCT is determined to provide a safe working
environment for its employees, customers and the general public. To ensure success, UCT has developed
an ESRP to enable employees to report any risk or perceived risk to a supervisor, CSO, or member of
administration without reprisal unless disclosure indicates participation in illegal activity, gross
negligence or deliberate disregard or policies and procedures.
All hazards reported through the Employee Safety Reporting Program go straight to the CSO for review,
assessment, investigation, mitigation and follow‐up and summary for the Safety Committee. If the
hazard directly impacts the working relationship between two or more employees, the CSO will ensure
no retaliation or hostile work environment will take place. UCT will ensure that no action will be taken
against any employee who discloses a safety concern through the respective Employee Safety Reporting
Program unless the employee engaged in the following:
Willful participation in illegal activity, such as assault or theft.
Gross negligence, such as knowingly utilizing heavy equipment for purposes other than
intended such that people or property are put at risk; or
Deliberate or willful disregard of regulations or procedures, such as reporting to work
under the influence of controlled substances.
The ESRP allows each employee to report detailed information and observations whether they are a
driver in service, maintenance staff, or other on‐duty employees. The CSO will report any safety risks
identified through this process to the Safety Committee as part of the Risk Reduction Program.
UCT’s Employee Safety Reporting Program encourages employees who identify safety concerns in their
day‐to‐day duties to report them to senior management in good faith without fear of retribution.
Employees should report safety conditions directly to CSO/Supervisor/Manager, or Director.
Examples of information typically reported include:
Safety concerns in the operating environment (for example, county or city road conditions
or the condition of facilities or vehicles);
Policies and procedures that are not working as intended (for example, insufficient time to
complete pre‐trip inspection);
Even information that senior managers might not otherwise know about (for example,
near misses); and
Information about why a safety event occurred (for example, radio communication
challenges).
This program dovetails with other methods currently in place to proactively identify hazards or threats.
These methods include but are not limited to the following:
Pre/Post Trip Inspections
Preventive Maintenance Inspections
Employee Evaluations
Facility Maintenance Plan
323
15
Service Evaluation and Planning Program
Training Program
Rider and Public Complaint/Compliment Process
Safety and Employee Meetings
Incident/Accident Policies
Identified hazards by manufacturer vendors, subject matter experts and oversight agencies to
include but not limited to NCDOT, FTA, OSHA, and CDC.
Safety Committee
Safety Assurance Process
Hazard Report Form
Hazard Reporting Process
UCT has developed a Hazard Report Form used to identify and provide information about hazards
observed by UCT employees while on‐duty. The form identifies vital information to assist employees in
determining an action to mitigate the threat or hazard. This form is not meant to replace accident forms
currently being used but instead used in conjunction with the accident forms. It is a proactive reporting
method to identify a perceived threat or hazard, potentially endangering employees, riders or the
general public. The form is located in Appendix 1 of this Plan.
Effective July 20, 2020 all UCT employees will receive training on the procedures associated with the
Hazard Report Form. The training will cover the following areas:
Locations of blank Hazard Report Form
When to use a Hazard Report Form
Capturing critical information on the form
Notification process depending on the hazard
Proper assessment of the reported hazard
Levels of likelihood of repeat
Supervisor and CSO role in completing the form
Follow‐up process to determine effectiveness of mitigation
The following process is used as part of the ESRP.
Immediate Action Required
If an UCT employee has identified a hazard which is perceived to be a risk to the employee, fellow
employees, passengers, or the public the employee must report it immediately to the on‐duty
Supervisor/Dispatcher/Safety Officer. Once reported, the employee must determine if immediate action
is necessary to prevent additional risk. If so, communication to Supervisor/Safety Officer is needed
before taking action, if time allows. Once action has been taken to mitigate the potential harm, results
of actions are reported to Supervisor/Safety Officer. A report of the event is required as soon as the
employee is able to do so and additional mitigations may be implemented.
An example of immediate action or primary mitigation would be setting up hazard barricades around an
area of water caused by a pipe leaking. The initial action does not mitigate the hazard, but reduces the
risk of someone slipping on the slick surface. Additional mitigation steps would include cleaning up the
water, fixing the pipe and repairing any damage from the water leak or repair.
324
16
Delayed Action Required
Once a hazard has been identified, the UCT employee should assess if the hazard requires immediate
action to reduce the risk of if delayed action can be taken. If the employee determines delayed action is
appropriate a full report must be completed using the Hazard Report Form and submitted to the
Operations Supervisor/CSO/Manager.
Role of Supervisor/Safety Officer
The on‐duty Supervisor/Safety Officer is responsible for advising the employee on immediate action or
delayed action to mitigate a hazard. The Supervisor/CSO must then review the Hazard Report Form to
ensure all information is included and adding additional information as needed. Once the form is
complete it must be reviewed by the CSO to determine action necessary, investigate root cause of
hazard and follow‐up.
The CSO is responsible for determining the status of each hazard reported. In some cases, hazards may
be identified and are not able to be resolved but actions are taken to reduce the risk of the hazard. It is
UCT’s goal to eliminate all identified hazards if possible. Some hazards may require continuous
monitoring to ensure the hazard does not elevate to an action level.
All hazard reports will be documented and integrated into current performance measures and data
collection to include Safety Committee safety performance data collection. The CSO will track each
hazard to completion and recommend policy or procedural changes if needed as a result of the hazard
mitigation.
UCT’s Responsibility
UCT takes every hazard report seriously and investigates each one to determine if it’s an isolated case,
or emerging trend requiring evaluation of policies and procedures or service modifications. Employees
reporting hazards will not face disciplinary action unless that employee contributed to the hazard. UCT
wants to encourage all employees to report any hazard or threat they observe and help make the UCT
system as safe as possible for its employees, riders, and the general public. Employees may report the
hazard to their immediate supervisor or go directly to the CSO to submit and discuss their report.
325
17
The following process chart illustrates the steps taken as part of the SMS process through the ESRP.
Section 5. Safety Risk Management
UCT provides training to all personnel in the identification of hazards and security threats while also
providing tools to enable personnel to report these risks. Once the risk has been identified UCT conducts
an assessment of the risk to determine the necessary response and response time. The response may
include further investigation or monitoring, action(s) to mitigate the hazard or security threat and
follow‐up assessment to ensure action taken is appropriate and effective.
Risk Reduction Program
The Risk Reduction Program is meant to improve safety performance by reducing the number and rates
of safety events, injuries and assaults on transit workers.
UCT has taken steps through its Risk Reduction Program to use the SMS elements described in the ASP
to provide additional focus to increase safety by reducing the number and rates of accidents, injuries,
and assaults on transit workers based on data submitted to the National Transit Database (NTD) under
section 5335 to include:
326
18
A reduction of vehicular and pedestrian accidents involving buses that includes measures to reduce
visibility impairments for bus operators that contribute to accidents, including retrofits to buses in
revenue service and specifications for future procurements that reduce visibility impairments; and
The mitigation of assaults on transit workers, including the deployment of assault mitigation
infrastructure and technology on buses, including barriers to restrict the unwanted entry of
individuals and objects into the workstations of bus operators when a risk analysis performed by the
safety committee of the system determines that such barriers or other measures would reduce
assaults on transit workers and injuries to transit workers.
Additional Safety Performance Targets have been developed by the Safety Committee and added to the
existing systemwide SPT’s to include:
1. Major Events (total): Based on safety and security major events as defined by the NTD.
2. Major Event Rate: Based on safety and security major events as defined by the NTD, divided by
VSM.
3. Collisions (total): Based on collisions reported to the NTD.
4. Collision Rate: Based on collisions reported to the NTD, divided by VSM.
5. Injuries (total): Based on injuries as defined by the NTD.
6. Injury Rate: Based on injuries as defined by the NTD, divided by VRM.
7. Assaults on Transit Workers (total): Based on assaults on transit workers as defined by the NTD.
8. Rate of Assaults on Transit Workers: Based on assaults on transit workers as defined by the NTD,
divided by VSM.
Transit Employee Assaults
Bus Operator Assaults Defined
Defined as “a circumstance in which an individual knowingly, without lawful authority or
permission, and with intent to endanger the safety of any individual, or with a reckless disregard
for the safety of human life, interferes with, disables, or incapacitates a transit worker while the
transit worker is performing the duties of the transit worker.”
Frontline personnel must interact with passengers and the public on a daily basis. All UCT employees are
trained to be professional, respectful, and safe. All frontline employees at UCT are provided training on
de‐escalation techniques, emergency response, and security awareness as part of the UCT on‐boarding
and refresher training program. See Section 7
The UCT AE and CSO are constantly reviewing policies, processes, passenger incidents, and safety events
to determine if current mitigation strategies are effective at keeping transit employees safe.
Additionally, by monitoring safety performance measures, soliciting frontline employee feedback, and
conducting route and service evaluations, UCT is able to identify potential trends impacting employee
safety and develop mitigation strategies. Those strategies often include information exchange with local
authorities.
UCT has or is planning to take the following steps to reduce transit employee assaults:
Continuous refresher training to include latest trends.
Police training exercises with public transit vehicle, employees or facility.
327
19
Discussion and guidance from professionals on triggers and response to mental health issues.
Conduct assessments of passenger and pedestrian interaction with the transit system to
identify situational risks that may impact the transit systems safety and security.
Automated Vehicle Location (AVL) system has been installed on each vehicle to assist dispatch
in knowing the exact location of every vehicle.
Pedestrian Safety
Passenger boarding and alighting may be unpredictable in their path to and from the bus. UCT
employees are trained to be aware of passenger’s location prior to moving the vehicle to ensure no
passenger or pedestrian are at risk of being struck. Along with continuous training on pedestrian safety,
UCT takes other steps to reduce pedestrian collisions including:
Daily pre‐trip inspections of each vehicle to include evaluating windshields, side windows,
transit doors, sider view mirrors, and backing cameras for condition and cleanliness;
Work with proper agency on areas of pedestrian safety concerns that might require additional
safety infrastructure like lighting, crosswalks, signalization, bus stop modifications, audible
traffic light warnings or other pedestrian safety measures;
Documentation and examination of near misses;
Discussions with front line personnel on a regular basis (safety meetings, periodic evaluations,
ESRP)
The Safety Committee using the SPT’s along with 3 years of historic NTD submitted safety data, will be
able to make recommendations of technology, physical barrier modifications, or new procurement
specifications to reduce the risk of accidents from reduced visibility and operator assaults.
All recommendations from the Safety Committee concerning existing, modified, and new mitigation are
considered for inclusion in changes to ASP and associated policies, practices, and training. The
Committee will be responsible for addressing safety performance targets not met as part of the Risk
Reduction Program and help determine recommended changes for continuous improvement. As
mentioned earlier, the Safety Committee will approve the ASP annually prior to the BoCC approval. The
committee will share documents, investigations, and decisions.
In addition, UCT will conduct periodic and random reviews of driver safety training programs to ensure
proper education is being provided to new and existing operators on the line‐of‐sight challenges for
each vehicle they may operate, and methods of de‐escalating and conflict resolution with disruptive
passengers. Each review of a safety training program will be documented by the CSO with review results
shared with the Safety Committee and training subject matter experts to determine if change is
necessary to increase operator safety.
Pedestrian safety events will be investigated for causal factors and like all safety events recorded in a
Safety Assessment Index to include mitigation steps impacting infrastructure, training, policy, or
modification to the vehicle. The Safety Committee and CSO will monitor all mitigations and performance
targets and track them for effectiveness, making changes as needed.
The Risk Reduction Program incorporates other SMS elements like Transit Worker Safety Reporting
Program, Safety Risk Assessment, Safety Assurance, and Safety Promotion. Any safety risk mitigation
recommended by the Safety Committee unrelated to the safety risk reduction program will be
328
20
submitted to the AE for review and decision. If the mitigation is not implemented, the AE will provide a
written statement to the Safety Committee or equivalent entity.
If UCT finds the Risk Reduction Program is failing to meet performance targets for the above SPTs the
system will allocate 0.75 percent of safety related project funding in the next fiscal year to projects that
are reasonably likely to assist in meeting the performance targets.
Safety Hazard Identification:
Hazard and security threats are identified through different methods of monitoring the system. This
includes system, employee, and asset assessments conducted daily and on incremental basis.
Additionally, UCT communicates with peers across the state, FTA, and NCDOT to identify common
hazards impacting multiple systems. UCT conducts the following routine and random evaluations of the
system in the following departments:
Personnel
Each UCT employee is evaluated annually to ensure they are performing their job to the expectations of
the Agency. As part of their orientation process the employee is provided training and tools to perform
their job while not receiving permanent status until completing 1 year of employment (part time
employee can be released at will). During the first year period, the employee is evaluated to determine
if they are properly prepared to perform their job.
Additional evaluations of the employee are conducted throughout the year through spot‐checks of some
aspects of their job function. If, through spot‐checks or annual evaluations, it is determined the
employee’s performance does not meet expectations or training standards, remedial training will be
provided, and additional evaluations will take place to ensure remedial training was effective.
Assets
Rolling stock, facilities, and equipment are monitored through a vigorous preventive maintenance plan
aimed at identifying hazards and deficiencies as part of daily and scheduled inspections. Operations and
Maintenance Departments coordinate the preventive maintenance program including daily Inspection
reports, incremental, and annual inspections.
UCT updates the FTA required Transit Asset Management (TAM) Plan annually with data relevant to
each asset to include a condition assessment, miles (with rolling stock and non‐revenue vehicles), and
age as to whether the asset is in a State of Good Repair (SGR). The TAM Plan allows UCT management to
plan asset replacement or rehabilitation for future years.
System
All front‐line staff have been trained to note any changes to service which may be considered a hazard
or security threat and through the ESRP, notify their supervisors/Safety Officer immediately or upon
return to UCT depending on the severity of the hazard.
Safety Assurance activities will play a vital role in identifying hazards in a proactive manner by
monitoring safety trends and performance measure; conducting periodic evaluations of the system, its
employees and its assets; and monitoring threats or hazards identified by other transit agencies, NCDOT,
FTA or other oversight entities.
329
21
Minimizing Exposure to Infectious Diseases
Defined
According to the Center for Disease Control and Prevention (CDC) National Center for Emerging and
Zoonotic Infectious Diseases (NCEZID) Infectious diseases are illnesses caused by germs (such as
bacteria, viruses, and fungi) that enter the body, multiply, and can cause an infection.
Some infectious diseases are contagious (or communicable), that is, spread from one person to
another.
Other infectious diseases can be spread by germs carried in air, water, food, or soil. They can
also be spread by vectors (like biting insects) or by animals.
UCT makes every effort to minimize risk to employees, passengers, and the community from infectious
diseases through proactive monitoring of various information sources and emergency alerts. Once a
potential threat has been identified, UCT takes immediate steps to minimize risk by implementing
appropriate mitigation strategies outlined by CDC and State of North Carolina Department of Health and
Human Services. Those steps may include the following actions:
Communication of threat to employees and passengers.
Temporary, long‐term, or permanent policy changes.
Immediate training of all employees in proper mitigation and health precautions.
Coordination with Union County Public Health Department response and prevention methods.
Based on threat level, activate staff to implement transit’s mission in the Local, County, or
Statewide Emergency Management Plan.
Make necessary risk reducing modifications to assets to possibly include protective barriers,
reduction of available seats for social distancing.
Modify existing asset cleaning procedures as needed and,
Follow emergency response plan for modified service levels.
Hazard Identification Procedure
Any employee seeing something through inspection or observation they deem to be a hazard are
instructed to immediately report that hazard to the immediate Supervisor/Safety Officer regardless of
the perceived level of threat. Depending on the situation, either the immediate Supervisor/Safety
Officer or the employee will complete a Hazard Report Form and submit it to the CSO.
If the hazard requires immediate mitigation, the employee will be instructed on steps to take to reduce
the risk which may or may not alleviate the risk completely. Additional actions may be taken once the
immediate risk mitigation has been taken. Some hazards may not pose an immediate risk but are still
reported and the CSO will be responsible for risk assessment, investigation, and mitigation strategy.
In some cases, a passenger or member of the general public may call UCT with a complaint about a
front‐line employee which may rise to the level of hazardous behavior or actions. UCT currently
documents all customer complaints/compliments and takes appropriate action to investigate any
330
22
complaints. Complaints deemed hazardous will trigger immediate action by on‐duty Supervisors/Safety
Officer.
Hazard Report Forms are accessible online for UCT Staff, Fleet/Facilities Departments and Security Risk
Management. A copy of the form is located in Appendix 1.
The Hazard Report Form will require the employee to briefly describe the hazard noting date, time of
day, location, and other pertinent information. The form includes a section for the CSO or immediate
supervisor to document immediate action taken to reduce risk, a risk assessment chart prioritizing the
risk, and a section for additional follow‐up action. All forms will be processed by the CSO and
summarized periodically for trend analysis and included in safety performance measures.
Assault on Transit Worker Identification
Assault on a transit worker, as defined under 49 U.S.C. 5302, means a circumstance in which an
individual knowingly, without lawful authority or permission, and with intent to endanger the safety of
any individual, or with a reckless disregard for the safety of human life, interferes with, disables, or
incapacitates a transit worker while the transit worker is performing the duties of the transit worker.
Physical assault is the assault
on a transit worker in which the
attack involves physical contact
with the transit worker. This
could include any physical
contact with the victim from a
weapon, a projectile, or other
item.
Examples of a physical assault
include
• A transit rider strikes a station
agent with a metal bar.
• A passenger intentionally spits
on a bus operator.
• A passenger intentionally shoves a transit worker.
Non‐physical assault is the assault on a transit worker in which the attack involves no physical contact
with the transit worker which could include verbal threats, intimidation, harassment, or other
interference with a transit worker’s duties.
49 CFR part 673.5
Hazard means any real or potential condition that can cause injury, illness, or death; damage to or
loss of the facilities, equipment, rolling stock, or infrastructure of a public transportation system; or
damage to the environment. Hazards are conditions.
331
23
Examples of a non‐physical assault include
• A transit rider attempts to strike a supervisor with a metal bar but makes no physical contact.
• A train cleaner accidentally
brushes a passenger’s foot. The
passenger threatens the cleaner
with bodily harm. The cleaner is
not transported for medical
attention.
• A passenger verbally threatens
a transit worker.
The assault on transit worker
identification process offers UCT
the ability to identify assaults
and potential consequences in
the operation of our system.
Assaults can be identified
through a variety of sources,
including:
Employee Safety Reporting Program
Comments from drivers, passengers, and third parties
Safety committee and staff meetings
Assault assessments
Incident reports
Video surveillance footage
Supervisor or employee observation
Assault Identification Procedure
When an assault on a transit worker is identified, whatever the source, it is reported to UCT Chief Safety
Officer or designee. Procedures for reporting assaults on a transit worker are reviewed during new hire
orientation and at the employee safety meetings. The Chief Safety Officer or designee may conduct
further analyses of assaults and consequences to collect information and identify additional
consequences and to inform which assaults should be prioritized for safety risk assessment. In following
up on identified assaults, the Chief Safety Officer or designee may:
Reach out to the reporting party, if available, to gather all known information about the
reported assault
Conduct interviews with witnesses that were present during the incident to collect potentially
relevant information on the reported assault
Review any documentation associated with the assault (employee incident reports, interview
notes, etc.)
Contact other departments that may have association with or technical knowledge relevant to
the reported assault (example law enforcement officers)
332
24
Review any past reported assaults of a similar nature
Evaluate tasks and/or processes associated with the reported assault to determine potential
cause for the assault.
The CSO or designee will prepare an agenda to discuss identified assaults and consequences during the
next Safety Committee meeting. Any identified assaults that pose a real and immediate threat to life,
property, or the environment must immediately be brought to the attention of the Accountable
Executive and addressed through the Safety Risk Management process for safety risk assessment and
mitigation. This means the Chief Safety Officer believes immediate intervention is necessary to preserve
life or prevent major property destruction. Otherwise, the UCT Safety Committee will prioritize hazards
for further Safety Risk Management activity.
Safety Risk Assessment
UCT assesses safety risk associated with identified safety hazards using its safety risk assessment
process. This includes an assessment of the likelihood and severity of the consequences of hazards,
including existing mitigations, and prioritizing hazards based on safety risk.
All UCT’s staff have been provided with training appropriate for their positions within the organization.
UCT expects its employees to respond to hazards or threats with professional judgement as sometimes
there might not be time to contact a Supervisor/Safety Officer to prevent a safety event. In cases where
the hazard can be reported without immediate risk, the employee will make an initial assessment of the
risk as part of their report.
Once received by the CSO, the initial risk assessment may be amended requiring immediate, short, or
long‐term response using the following scale.
Level 1 ‐ Immediate: A deficiency, threat, or hazard requiring immediate attention to mitigate risk either
temporarily until further action can be taken or complete mitigation.
Level 2 ‐ Short Term: Action is needed within seven days to mitigate an identified deficiency, threat or
hazard. The deficiency, threat or hazard does not pose immediate danger, but if no action is taken, it
could elevate to an Immediate level risk.
Level 3 ‐ Long Term: A deficiency, threat, or hazard has been identified and does not pose a threat
currently, but could at a later time. Continued monitoring and awareness are required.
333
25
Additionally, the CSO or Supervisor will conduct an additional risk assessment to determine the level and
timeline of mitigation response using the Risk Assessment Matrix below. The matrix allows UCT to
further define the initial assessment as well as modify mitigation strategies as appropriate. In some
cases, complete risk removal may not be achieved but reduced to the point of safe operation with
routine monitoring of the risk.
The Risk Assessment Matrix below includes four levels of consequence severity and five levels of
likelihood of the risk/hazard repeating. For example, broken glass at a bus stop shelter may be the result
of an isolated incident with a “Occasional” chance of repeating, but the consequence of not mitigating
the broken glass may have “Critical” level of severity if not mitigated resulting in a “Medium” level of
response. Initial mitigation actions might include sending a notice to all passengers through web and
social media outlets indicating the stop is closed until further notice; place safety tape around the stop;
instruct all drivers on the route of the hazard; remove all remnants of broken glass. Additional actions
would be to schedule glass repairs or shelter replacement.
The CSO, in coordination with staff, will investigate each identified hazard, assess the risk, and take
appropriate action to mitigate the risk. Additional mitigation may be needed based on follow‐up
monitoring of the action taken.
334
26
Safety Risk Mitigation
UCT’s Accountable Executive and Chief Safety Officer review current methods of safety risk mitigation
and establish methods or procedures to mitigate or eliminate safety risk associated with specific hazards
based on recommendations from the Safety Committee.
UCT can reduce safety risk by reducing the likelihood and/or severity of potential consequences of
hazards. In response to all identified and assessed hazards, UCT will take steps to mitigate the hazard
and reduce or eliminate the risk to employees, customers, and public. Mitigation strategies will be
dependent on results of investigation into the elements contributing to the risks. The investigation may
include more than one department and may include interviews outside of the transit system with
subject matter experts.
Actions to mitigate risk will include all employees, customers, and public who may be impacted by either
the hazard or the actions to reduce or alleviate the risk. UCT will communicate actions to appropriate
staff through methods appropriate based on risk assessment. In some cases, immediate communication
through two‐way communications (dispatch system, text burst, email, or web alert) may be necessary.
In other cases, bulletin board notices or memorandum posting may be appropriate.
Once a risk mitigation strategy has been implemented UCT Safety Committee will monitor the actions to
determine if full mitigation is possible and if not, is additional action necessary to alleviate the risk or is
stepped up monitoring necessary. Some risks may not be completely mitigated but awareness to the risk
is a top priority.
All actions taken to mitigate risk will be responsibility of the CSO, documented and linked to the initial
deficiency, threat, or hazard identification step. Mitigation steps include a comprehensive staff training
program for all employees, including frontline, operations support staff, maintenance, and
administrative staff that includes onboarding safety training upon hire, continuing safety education and
training, and de‐escalation training.
Section 6. Safety Assurance
Safety assurance involves the continual monitoring of the transit agency’s activities to understand safety
performance. Through these efforts, UCT can determine whether it is meeting its safety objectives and
safety performance targets, as well as the extent to which it is effectively implementing Safety
Management Systems (SMS).
UCT is constantly striving to maintain the highest level of safety through its monitoring methods to
include adherence to policies and procedures, safety and maintenance plans, and system and employee
evaluation processes. These methods allow UCT to determine the need to make changes to improve
policies, employee training and service delivery.
The CSO will monitor operations daily through observation, data analysis, communication and safety
updates to identify mitigation strategies that may be ineffective. If mitigation actions are found to be
ineffective, additional strategies will be developed through key and impacted staff feedback.
335
27
Maintenance
Maintenance Standards and Procedures. Standards and procedures are included in the UCT Vehicle
Maintenance Plan. In general, maintenance procedures are designed to ensure that the maintenance
recommendations of the manufacturer are met, maximum efficiency in performance and operation is
obtained, and maximum bus life and condition are maintained. Daily bus inspections, an active
Preventive Maintenance Program, and careful monitoring are included in procedures to ensure the
safety of buses and adequacy of the Fleet Maintenance Plan.
In addition, maintenance employees are trained to perform maintenance functions based on industry
standards, manufacture guidelines, and safety standards established by Federal, State, and local
regulatory agencies. Maintenance services on UCT assets are essential to managing risk and also support
an effective transit asset management program.
Operator Inspections. All operators are required to perform a pre‐trip and post‐trip inspection to
ensure that the vehicle is safe and in good operating condition. If any defects are noted by the operator,
a service appointment is obtained and, depending on the severity and extent of the defect, the vehicle
may be repaired or taken out of service until a repair can be made. In the case of a defect that develops
or is noted once a vehicle is in service, the operator is required to communicate the problem to
Operations, who will then notify Maintenance.
Mileage‐Based Maintenance Inspections. All buses receive preventive maintenance inspections (PM)
at designated mileage intervals. Mileages are determined by vehicle and subcomponent manufacturers
and real‐world experience. A description of the schedule and type of inspection and service performed
for each bus series is included in the UCT Maintenance Plan.
Operations
Facility Monitoring
Formal facility inspections of all UCT facilities and grounds are conducted by Union County Security Risk
Management Department. The purpose of the inspections is to perform a safety walk through to
identify any unsafe or unhealthy conditions which may exist. Each facility is also visually inspected for
compliance with OSHA and local fire codes.
Any guests to UCT’s administration facility must check in through a secured process requiring check‐in
and validation of visit purpose. Employees are trained on procedures for visitors in the workplace and
facility access is limited through security systems.
Frequency
The Security Risk Management Department handles inspections annually.
Reporting
When deficiencies are noted during inspections, they are documented and reported to the proper
contact in the Facilities Department. Additionally, the Director of the department in which the safety
hazard is located will be notified if the issue might affect the employees working in that building.
Identified deficiencies are also reported to the CSO.
336
28
When safety hazards are noted by non‐scheduled observation, they must be reported by the observer to
a supervisor/CSO. The CSO will complete the Hazard Report Form, evaluate the concern and, when
necessary, propose a resolution.
Hazard Resolution
The primary purpose of facility inspections and hazard reporting is to identify conditions that could lead
to accidents and losses. In view of this, it is crucial that all departments and employees be involved in
the Facility Inspection and the Hazard Identification and Resolution processes. Hazard resolution is
related to the severity of the hazard and the probability and severity of a negative consequence of the
hazard.
Follow‐up
Corrective action for a confirmed hazard that has been identified by any established process is the
responsibility of the Facilities Department, Director of the department area in which the hazard exists,
or the CSO. This includes arranging for the services of other UCT departments or outside parties, as
necessary, to eliminate or control the hazard.
Documentation
Hazards that have been identified, proposed resolutions, and corrective actions are recorded in hard
copy by the Safety Committee and maintained by CSO.
All front‐line personnel are responsible for monitoring safety and security as part of their respective
positions. If a hazard is identified through observation or interaction with customers or the general
public, it is reported to the immediate supervisor as well as following UCT’s hazard reporting process.
Employee Hazard Reporting Process
Loss Reports
Employees can fill out a Hazard Report Form which is turned into the effected department and the CSO,
talk with a supervisor or the Operations Manager. Depending on the severity/risk of the hazard
identified, immediate action may be taken, or the input will be brought to the Safety Committee/CSO
for discussion. Feedback will be provided to the employee on what action, if any, will be taken. All
employees follow the Employee Hazard Reporting.
Route/Operations Safety
Employees can fill out a Hazard Report Form or discuss suggestions for making the system/route safer.
UCT encourages employees to be advocates for safety while also suggesting methods of increasing
performance. Management has an open‐door policy and makes clear the importance of both positive
and negative employee feedback.
Safety Events
Accident and Incident Reporting Process
All accidents and loss incidents are to be investigated. UCT’s safe driving standards require professional
safe performance of all operators. To ensure better than average safety performance, UCT employs the
TAPTCO and CTAA PASS guidelines to determine if a collision or onboard incident could have been
prevented. All personnel operating any UCT vehicle are held to this standard.
337
29
The UCT Procedures Manual includes procedures and responsibilities for accident/incident reporting.
The manual establish procedures for accident notification and response.
Most accidents and incidents involving UCT are relatively minor in severity and are investigated by the
Safety Officer. Since most accidents involve buses, this section focuses on bus accidents. However, all
non‐bus accidents and incidents are also investigated.
Notification
Bus Operators are to notify the Operations Supervisor/Safety Officer anytime an UCT vehicle might have
been damaged, anytime an UCT vehicle and another vehicle come into contact, or anytime an instance
occurs in where a customer may have been injured. An Operations Supervisor/ Safety Officer may be
directed to the scene. Police and ambulance will be dispatched, if necessary.
At‐Scene Procedures
Bus Operators will adhere to the following procedures defined in the UCT Emergency Response
Guide/Emergency Protocol:
Assist the injured.
If blocking traffic, set out reflective triangles.
Do not move the vehicle unless required to do so by an operations supervisor, fire or
police order, or impending danger from traffic.
Obtain names, addresses, and phone numbers of all witnesses.
Safety Officer/Supervisor is responsible for conducting investigations of accidents and incidents.
Depending on the severity and the nature of the event, various mechanisms will be used for preserving
transient evidence. These may include digital photography, bus video, interviews, and observations.
Investigation
An attempt is made to complete the investigation of most accidents within a timely manner. The Safety
Officer will work with the bus operator to complete a General Liability/Vehicle Incident Report. The
report is filed electronically and depending on the severity of the event, it is submitted to the state.
An Employee Injury Form must be completed if an employee suffers an injury or illness as a result of an
accident or incident.
Accident Review Process
Accidents and Incidents are classified as Preventable or Non‐Preventable.
Preventable accidents are defined as those accidents that could have been reasonably avoided if the
operator had followed all defensive driving techniques as established by our operations procedures,
policies and training.
After reviewing all related documents and evidence, the investigating CSO/Risk Manager makes an
independent determination of whether the accident was preventable.
The CSO investigation may include reviews of accident and injury reports, vehicle condition reports,
witness statements, employee interviews, bus videos, physical evidence, training manuals, and accident
site visits. Employees who are not in agreement with the determination can appeal directly to the Safety
Committee by providing additional evidence and testimony. If the employee is not in agreement with
338
30
the appeal results, he or she can make a second and final appeal to the Accountable Executive. The AE
may review all relevant information, interview the employee making the appeal, interview Safety
Committee members, and confer with any available person or resource he or she considers valuable to
his or her deliberation.
Hazard Resolution
The primary purpose of the Accident Investigation process is to determine the cause(s) of accidents so
that they may be prevented or mitigated in the future. To this end, it is crucial that all relevant
departments be appropriately involved in the process. A serious attempt is made to use lessons learned
through the investigatory process to incorporate hazard resolutions into future procedures, designs,
construction, modifications, training, and procurements.
Follow‐up
Follow‐up in the form of corrective actions is the responsibility of the employee’s director. The
responsibility may be delegated to the employee’s manager, supervisor or CSO.
Any disciplinary action will be assessed using Union County’s Personnel Resolution. Disciplinary
consequences for accidents may include warnings, suspensions, and discharge.
Training will be provided, in most cases, for employees who have been involved in preventable
accidents.
Internal Reporting
The CSO is responsible for ensuring that all accident reports are completed and filed with Risk
Management. Risk Management may advise on the history of the employee if a pattern of safety events
is evident. Internal reporting includes all elements used to monitor the system for safety and security
trends that may indicate a need for action to mitigate a trend. To support SMS, performance measures
are used to provide summary data relating to safety, maintenance, and operations. Review of the
reporting process is part of the annual review of the ASP. This process includes reporting process,
reporting forms, data management, and data review.
Documentation
CSO/Risk Manager maintain the accident investigation documentation and it is kept on file for a
minimum of three years past the safety event date. Results of investigations are available upon request
from the CSO/Risk Manager. Information beneficial from the investigation will be shared with
employees through one of the various communication formats mentioned earlier in the Plan. All safety
related documentation will be made available to oversight agencies including NCDOT and FTA, upon
request through the AE.
Continuous Improvement
UCT manages and evaluates performance annually for all performance measures listed in the following
section. Some measures are monitored monthly and/or quarterly to identify safety trends that require
immediate action versus those that can be addressed annually. In collaboration with the Safety
Committee, UCT identifies deficiencies in the SMS program through comparison of safety performance
measures at least annually prior to approval of this ASP.
339
31
Evaluating performance measures related to maintenance, operations, and safety is the responsibility of
the UCT management team. Additional coordination with area peers, NCDOT and the MPO take place
annually as part of the ASP update process. If trends showing increased risk are identified through this
process, mitigation response(s) will be developed and implemented under the direction of the AE.
Management of Change
As mentioned earlier as part of the mitigation of risk, any new mitigation strategy introduced as a
solution to alleviate or reduce risk will be evaluated by the Safety Committee, CSO, Management team
and AE to determine if the solution will include new or additional risk. Additionally, UCT will evaluate the
anticipated impact of safety performance with risks associated with mitigation strategies using its risk
assessment process.
General Process
The UCT bus system is regularly modified in response to operational experience, the addition of new
types of service, and changes in service design and levels. UCT’s philosophy is to use appropriate new
technologies to benefit the environment and the community it serves. The challenge is to review any
proposed modification adequately before it is approved. Any proposed modification should be
evaluated to ensure it is compatible with existing systems and does not introduce new hazards to the
system or reduce the effectiveness of existing hazard controls.
Equipment modifications may be proposed by any employee of any department that uses the
equipment. Changes may also occur from an analysis of reliability performance, historical data, and
available improvements in equipment design and components.
Modification Design Review
A review of any modification in equipment design shall be made by the director and
managers/Supervisors/CSO of the department responsible for the equipment. The impact on the safety
of all designs and specifications should be identified and evaluated before the change is approved. Some
of the areas to be considered include but are not limited to:
Hazardous Materials (handling and use)
Motor Vehicle Safety
Human Factor
Occupational Health and Safety
Materials Compatibility
Fire Protection
Lighting
Braking systems
Mirrors
Warning Devices
Operator Visual Obstructions
Testing may be performed to evaluate the safety of the proposed modification.
340
32
Monitoring
Once a modification is put in place, feedback from the operating department may be solicited to
evaluate the performance of the modification. Unsolicited input from the operating department and its
employees (end users) is also encouraged.
Documentation
Facilities and Fleet Management is responsible for documenting any facility or vehicle modifications.
Documentation may include changing diagrams, schematics, manuals, service bulletins, service intervals,
and/or standard operating procedures, etc. Security Risk Management is responsible for updating any
Safety Data Sheets (SDS) on the County database based on input from other County departments
regarding product manufacturers for materials they have purchased or store at County facilities. The
CSO maintains the Safety Data Sheets for materials purchased by UCT, which is also provided to Safety
and Risk Management for maintaining the County database.
UCT may look to peers, vendors, oversight agencies, FTA or subject matter experts to help determine
the associated risk with a particular change to policy, process or infrastructure.
Performance Measures
Through a series of performance measures relative to operations, maintenance, and safety, UCT can
monitor the system’s safety by identifying trends and gaps in policies, procedures, training, and
monitoring efforts. The following performance measures are on a daily, monthly, quarterly and/or
annual basis.
Maintenance
Preventive Maintenance On‐time Inspection Percentage – determines the effectiveness of the
maintenance department to ensure all inspections are conducted per manufacturing and UCT
mileage intervals.
Vehicles Removed from Revenue Service – tracks vehicles removed from service due to a
mechanical defect developed while in service, requiring immediate service either on‐site of
failure or once returned to the facility. Mechanical defects are failures that prevent the vehicle
from completing a scheduled run. To be considered a mechanical failure, the problem must
begin after the run was accepted and the vehicle departed the pullout location.
System Reliability – (also a Safety Performance Target) – serves as an indicator of maintenance
performance based on vehicle service miles between major mechanical breakdowns and
monitored annually. Major mechanical defects are failures that prevent the vehicle from
completing a scheduled run. To be considered a mechanical failure, the problem must begin
after the run was accepted and the vehicle departed the pullout location.
Operations
Customer Complaints Quarterly– tracks all customer complaints to identify areas of deficiency
with vehicle, driver, or other UCT areas. Safety‐related complaints are immediately routed to a
supervisor on duty or the CSO for investigation, mitigation, and response. Complaints may be a
result of phone calls, websites, or UCT public forums.
On‐time Performance – serves as an indicator to issues with time management, environmental
factors, scheduling, and vehicle and driver performance.
Surveys –allows UCT to receive rider feedback about operations, customer service, and vehicle
safety.
341
33
Safety
Fatalities ‐ total number of reportable fatalities and rate per total vehicle service miles by mode.
Transit Worker Fatality Rate – transit worker reportable fatalities rate per total vehicle service
miles by mode.
Injuries ‐ total number of reportable injuries and rate per total vehicle service miles by mode.
Transit Worker Injuries ‐ total number of reportable transit worker injuries and rate per total
vehicle service miles by mode.
System Reliability ‐ mean distance between major mechanical failures by mode.
Transit Worker Assaults ‐ total number of reportable assaults on transit employees and rate per
total vehicle service miles by mode.
Major Events – total number of major safety events and rate by mode per total vehicle service
miles.
Collisions Rate –reportable collisions rate per total vehicle service miles by mode.
Pedestrian Collisions Rate ‐ reportable pedestrian collisions rate per total vehicle service miles
by mode.
Vehicular Collision Rate ‐ reportable vehicle collisions rate per total vehicle service miles by
mode.
Section 7. Safety Promotion
Competencies and Training
Safety promotion ensures that UCT employees are aware of policies and procedures related to agency
operation’s safety, and specifically as related to their areas of work. UCT’s comprehensive safety training
program applies to all UCT employees directly responsible for safety, including:
Bus vehicle operators
Dispatchers
Maintenance technicians
Managers and supervisors
Agency Leadership
Chief Safety Officer
Accountable Executive
Training has been developed for each designated position throughout the agency, appropriate to the
position’s safety‐related job responsibilities and role in the SMS. This training includes instruction and
testing to verify individuals in positions are adequately trained, and refresher training and recertification
requirements to ensure employees remain current on the agency’s policies and procedures.
Operations safety‐related skill training includes the following:
New hire bus operator classroom and hands‐on skill training; Bus operator refresher training.
De‐escalation training for all front‐line employees.
Near miss, unsafe conditions and hazard reporting
Employee Safety Reporting Program (ESRP)
Drug and Alcohol Program
342
34
Bloodborne Pathogen
ADA Safety and Sensitivity
Classroom and on‐the‐job training for transit service supervisors at the time of external hire or
internal promotion; and
Safety Committee Training
Emergency Response Planning and Coordination
Details are contained in Emergency Response/Protocol and COOP Plan.
Safety Communication
UCT conveys all safety information to employees, vendors, visitors, and passengers through various
methods depending on the risk assessment process. By using the SMS process, UCT can identify, assess,
and mitigate risk. Through this process, communication with employees is essential to the mitigation
steps.
Hazard and threat assessments will result in scaled mitigation that may require immediate sharing of the
assessment results or periodic updates on hazards with minimal consequences or likelihood of
happening. Risk identified through Safety Risk Management, Safety Assurance and Safety Promotion will
be communicated with all staff and passengers through various methods.
Communication methods vary depending on threat and condition assessments. High priority
communications require immediate notifications and may be tied to weather events, security events, or
other situations where immediate alerts are necessary. These alerts may be conveyed using the
following methods:
Text burst to all or certain employees
Two‐way radio transmissions with or without 10 codes
Tablet notification alert
Email notification
Lower priority communications will be conveyed through the following methods:
• Posted bulletin
• Email or company memorandum
• Training element/handout
• Company meeting announcement
In accordance with UCT’s SMP statement, UCT actively encourages the open sharing of information on
all safety issues throughout our organization. To ensure effective communication throughout the
agency, UCT has established formal processes and approaches, including:
Dissemination of safety and safety performance information throughout UCT’s organization. The
communication of safety performance information follows the top‐down, agency wide model of
the agency’s SMS. The CSO is responsible for reporting on the agency’s safety performance to
the Accountable Executive. These reports may include, but not limited to, performance relative
to the agency’s safety performance targets, updates related to mitigation monitoring plans, and
unusual events.
343
35
According to guidance distributed by the CSO, leadership throughout the agency (including senior
executives, directors, managers, and supervisors) is responsible for communicating safety performance
information with their teams.
The CSO is responsible for using the safety log to develop regular status reports on safety risk
mitigations for dissemination to the Safety Committee for discussion.
The CSO also issues reports to the Safety Committee on UCT’s safety performance and progress in
meeting the safety objectives outlined in the SMP statement throughout the agency.
Communication of information on hazards and safety risk relevant to employees' roles and
responsibilities throughout the agency. As part of new‐hire training, UCT distributes safety
policies and procedures, included in the UCT Procedure Manual and PTASP, to all employees.
UCT provides training on these policies and procedures and discusses them during safety talks
between supervisors and bus operators. For newly emerging safety issues or safety events at
the agency, UCT’s CSO issues bulletins or messages to employees that are reinforced by
supervisors in group discussions with employees.
The CSO works with UCT’s Director, Safety Committee, and management teams (representing all
appropriate functions) to define specific, safety‐related information that UCT needs to
communicate to different employee groups. UCT also uses multiple approaches to communicate
pertinent safety information to the TAB, management, and individual employees across all UCT
functions, as appropriate.
Explaining actions taken in response to employee reporting. UCT provides targeted
communications to inform employees of safety actions taken in response to reports submitted
through the ESRP, such as emails, handouts and flyers, safety talks, updates to bulletin boards,
and one‐on‐one discussions between employees and supervisors.
The CSO works to ensure that all SMS and safety communication‐related activities take place as
scheduled. The CSO also maintains documentation of communication processes and procedures and
records of safety communications.
UCT’s CSO is responsible for maintaining the Agency’s documents, which set forth its PTASP, including
those documents related to the implementation of its SMS, and results from SMS processes and
activities. The ASP and SMS documents include in whole, or by reference, the programs, policies, and
procedures that UCT uses to carry out its ASP. All ASP and SMS documents are maintained for a
minimum of three years after they are created.
For reviews, investigations, audits, or other purposes, any ASP or SMS related documents will be made
available upon request by FTA, NCDOT, and other Federal and State entities having jurisdiction.
Section 8. Definitions of Terms Used in the Safety Plan
UCT incorporates all of FTA’s definitions that are in 49 CFR § 673.5 of the Public Transportation Agency
Safety Plan regulation.
344
36
Accountable Executive means a single, identifiable person who has ultimate responsibility for carrying
out the Public Transportation Agency Safety Plan of a transit agency; responsibility for carrying out the
transit agency's Transit Asset Management Plan; and control or direction over the human and capital
resources needed to develop and maintain both the transit agency's Public Transportation Agency
Safety Plan, in accordance with 49 U.S.C. 5329(d), and the transit agency's Transit Asset Management
Plan in accordance with 49 U.S.C. 5326.
The transit agency must identify an Accountable Executive. The Accountable Executive is accountable for
ensuring that the agency’s SMS is effectively implemented throughout the agency’s public
transportation system. The Accountable Executive is accountable for ensuring action is taken, as
necessary, to address substandard performance in the agency’s SMS. The Accountable Executive may
delegate specific responsibilities, but the ultimate accountability for the transit agency’s safety
performance cannot be delegated and always rests with the Accountable Executive. (per § 673.23(d)(1)
Assault On a Transit Worker means, as defined under 49 U.S.C. 5302, a circumstance in which an
individual knowingly, without lawful authority or permission, and with intent to endanger the safety of
any individual, or with a reckless disregard for the safety of human life, interferes with, disables, or
incapacitates a transit worker while the transit worker is performing the duties of the transit worker.
CDC means the Centers for Disease Control and Prevention of the United States Department of Health
and Human Services.
Chief Safety Officer means an adequately trained individual who has responsibility for safety and
reports directly to a transit agency’s chief executive officer, general manager, president, or equivalent
officer. A CSO may not serve in other operational or maintenance capacities, unless the CSO is employed
by a transit agency that is a small public transportation provider as defined in this part, or a public
transportation provider that does not operate a rail fixed guideway public transportation system.
Equivalent Entity means an entity that carries out duties similar to that of a Board of Trustees for a
recipient or subrecipient of FTA funds under 49 U.S.C. Chapter 53, including sufficient authority to
review and approve a recipient or subrecipient’s Public Transportation Agency Safety Plan. (per § 673.5)
Hazard means any real or potential condition that can cause injury, illness, or death; damage to or loss
of the facilities, equipment, rolling stock, or infrastructure of a public transportation system; or damage
to the environment. Hazards are conditions. (per § 673.5)
Investigation means the process of determining the causal and contributing factors of a safety event, or
hazard, for the purpose of preventing recurrence and mitigating safety risk. (per § 673.5)
Joint Labor‐Management Process means a formal approach to discuss topics affecting transit workers
and the public transportation system.
Large urbanized area provider means a recipient or subrecipient of financial assistance under 49 U.S.C.
5307 that serves an urbanized area with a population of 200,000 or more as determined by Census data.
National Public Transportation Safety Plan (NPTSP) means the plan to improve the safety of all public
transportation systems that receive Federal financial assistance under 49 U.S.C. Chapter 53.
Near‐miss means a narrowly avoided safety event.
345
37
Operator of a Public Transportation System means a provider of public transportation.
Performance Measure means an expression based on a quantifiable indicator of performance or
condition that is used to establish targets and to assess progress toward meeting the established
targets. (per § 673.5)
Performance Target means a quantifiable level of performance or condition, expressed as a value for
the measure, to be achieved within a time period required by the FTA. (per § 673.5)
Potential Consequences means the effect of a hazard. (per § 673.5)
Public transportation means, as defined under 49 U.S.C. 5302, regular, continuing shared‐ride surface
transportation services that are open to the general public or open to a segment of the general public
defined by age, disability, or low income; and does not include:
intercity passenger rail transportation provided by the entity described in 49 U.S.C. chapter 243
(or a successor to such entity);
intercity bus service;
charter bus service;
school bus service;
sightseeing service;
courtesy shuttle service for patrons of one or more specific establishments; or
intra‐terminal or intra‐facility shuttle services. (per § 673.5)
Public Transportation Agency Safety Plan (or Agency Safety Plan) means the documented
comprehensive Agency Safety Plan for a transit agency that is required by 49 U.S.C. 5329 and Part 673.
(per § 673.5)
Rail Fixed Guideway Public Transportation System means any fixed guideway system, or any such
system in engineering or construction, that uses rail, is operated for public transportation, is within the
jurisdiction of a State, and is not subject to the jurisdiction of the Federal Railroad Administration. These
include but are not limited to rapid rail, heavy rail, light rail, monorail, trolley, inclined plane, funicular,
and automated guideway.
Recipient means a State or local governmental authority, or any other operator of a public
transportation system, that receives financial assistance under 49 U.S.C. chapter 53.
Roadway means land on which rail transit tracks and support infrastructure have been constructed to
support the movement of rail transit vehicles, excluding station platforms.
Safety Assurance means processes within a transit agency’s SMS that function to ensure the
implementation and effectiveness of safety risk mitigation, and to ensure that the transit agency meets
or exceeds its safety objectives through the collection, analysis, and assessment of information. (per §
673.5)
Safety Committee means the formal joint labor‐management committee on issues related to safety that
is required by 49 U.S.C. 5329 and this part.
346
38
Safety Event means an unexpected outcome resulting in injury or death; damage to or loss of the
facilities, equipment, rolling stock, or infrastructure of a public transportation system; or damage to the
environment.
Safety Management Policy means a transit agency’s documented commitment to safety, which defines
the transit agency’s safety objectives and the accountabilities and responsibilities for the management
of safety. (per § 673.5)
Safety Management System (SMS) means the formal, organization‐wide approach to managing safety
risk and assuring the effectiveness of a transit agency’s safety risk mitigation. SMS includes systematic
procedures, practices, and policies for managing hazards and safety risks. (per § 673.5)
Safety Management System (SMS) Executive means a CSO or an equivalent. (per § 673.31). The
Accountable Executive must designate a CSO or SMS Executive who has the authority and responsibility
for day‐to‐day implementation and operation of an agency’s SMS. The CSO or SMS Executive must hold
a direct line of reporting to the Accountable Executive. A transit agency may allow the Accountable
Executive to also serve as the CSO. (per § 673.23(d)(2))
Safety Performance Target means a performance target related to safety management activities. (per §
673.5)
Safety Promotion means a combination of training and communication of safety information to support
SMS as applied to the transit agency’s public transportation system. (per § 673.5)
Safety Risk Assessment means the formal activity whereby a transit agency determines Safety Risk
Management priorities by establishing the significance or value of its safety risks. (per § 673.5)
Safety Risk means the composite of predicted severity and likelihood of a potential consequence of a
hazard.
Safety Risk Management means a process within a transit agency’s Agency Safety Plan for identifying
hazards and analyzing, assessing, and mitigating the safety risk of their potential consequences. (per §
673.5)
Safety Risk Mitigation means a method or methods to eliminate or reduce the severity and/or
likelihood of a potential consequence of a hazard.
Safety Set Aside means the allocation of not less than 0.75 percent of assistance received by a large
urbanized area provider under 49 U.S.C. 5307 to safety related projects eligible under 49 U.S.C. 5307.
Small Public Transportation Provider means a recipient or subrecipient of Federal financial assistance
under 49 U.S.C. 5307 that has one hundred (100) or fewer vehicles in peak revenue service across all
non‐rail fixed route modes or in any one non‐fixed route mode and does not operate a rail fixed
guideway public transportation system.
State Safety Oversight Agency means an agency established by a State that meets the requirements and
performs the functions specified by 49 U.S.C. 5329(e) and (k) and the regulations set forth in 49 CFR part
674.
347
39
Subrecipient means an entity that receives Federal transit grant funds indirectly through a State or a
direct recipient.
Transit Agency means an operator of a public transportation system that is a recipient or subrecipient of
Federal financial assistance under 49 U.S.C. 5307 or a rail transit agency.
Transit Asset Management Plan means the strategic and systematic practice of procuring, operating,
inspecting, maintaining, rehabilitating, and replacing transit capital assets to manage their performance,
risks, and costs over their life cycles, for the purpose of providing safe, cost effective, and reliable public
transportation, as required by 49 U.S.C. 5326 and 49 CFR Part 625.
Transit Worker means any employee, contractor, or volunteer working on behalf of the transit agency.
Urbanized Area means, as defined under 49 U.S.C. 5302, an area encompassing a population of 50,000
or more that has been defined and designated in the most recent decennial census as an “urbanized
area” by the Secretary of Commerce.
Serious injury means any injury which: (1) Requires hospitalization for more than 48 hours, commencing
within 7 days from the date when the injury was received; (2) Results in a fracture of any bone (except
simple fractures of fingers, toes, or noses); (3) Causes severe hemorrhages, nerve, muscle, or tendon
damage; (4) Involves any internal organ; or (5) Involves second or third‐degree burns, or any burns
affecting more than 5 percent of the body surface.
Transit agency means an operator of a public transportation system.
Transit Asset Management Plan means the strategic and systematic practice of procuring, operating,
inspecting, maintaining, rehabilitating, and replacing transit capital assets to manage their performance,
risks, and costs over their life cycles, for the purpose of providing safe, cost effective, and reliable public
transportation, as required by 49 U.S.C. 5326 and 49 CFR Part 625.
Section 9. Commonly Used Acronyms
Acronym Word or Phrase
ADA Americans with Disabilities Act of 1990
AE Accountable Executive
ASP Agency Safety Plan (also referred to as a PTASP in Part 673)
BoCC Board of County Commissioners
CDC Centers for Disease Control
CFR Code of Federal Regulations
CRTPO Charlotte Regional Transportation Planning Organization
CSO Chief Safety Officer
CT County Transit
DR Demand Response
ESRP Employee Safety Reporting Program
FTA Federal Transit Administration
IMD Integrated Mobility Division (NCDOT)
MPO Metropolitan Planning Organization
348
40
NCDOT North Carolina Department of Transportation
OSHA Occupational Safety and Health Administration
Part 673 49 CFR Part 673 (Public Transportation Agency Safety Plan)
PM Preventive Maintenance
PTASP Public Transportation Agency Safety Plan
SRM Safety Risk Management
SMS Safety Management System
SSP System Safety Plan
TAB Transportation Advisory Board
TAPTCO Transit & Paratransit Company
UCT Union County Transportation
U.S.C. United States Code
UZA Large Urbanized Area
VRM Vehicle Revenue Miles
VSM Vehicle Service Miles
Section 10. Additional Information
This PTASP was developed from information in other UCT documents, policies and procedures and
manuals. Some of the documents are listed below:
UCT Procedures Manual
COOP
Vehicle Maintenance Plan
349
F: UNION �COUNTY Hazard Report Form
Union County Transportation
Instructions: It is the responsibility of all UCT employees to immediately report possible hazards to their supervisor.
After the hazard has been reported, either the supervisor or the employee must fill out this form and turn it into the
Safety Officer. If a hazard requires immediate attention, please take the necessary steps to reduce the risks before
reporting, as long as doing so will not put you in danger. This form could also be used to make suggestions.
Section 1: Hazard Reporting Form
Reporting Employee (type none if you would like to remain anonymous):*(?)
Reporting Date*
Date will be captured on form submission
Hazard Date*
Type of Hazard: (Check all that apply)*
D Vehicle
D Facility
D Weather Related D Secmity
D Assault -Physical D Other
County Vehicle# (if applicable)
Describe the potential incident/hazard/concern: *
Describe actions taken (if any) to mitigate hazard: *
Reporting Time: *
Time will be captured on form submission
Hazard Time*
�--------------�
D Passenger
D Employee
D Road Condition
D Near Miss
D Assault -Non-Physical
Client Name (if applicable)
https://imageproc.unioncountync.gov/Forms/form/new/379[ 12/12/2025 11: 11 :52 AM]
�
Appendix 1
350
351
352
353
354
.
.
.
1
Appendix 2
Safety Committee
Office
UCT Director
Safety Officer
Operations Manager
Human Services
Supervisor
Dispatch
One Dispatcher
Drivers
4 Drivers
355
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-033 Agenda Date:1/12/2026
TITLE:..title
Grant Application - Streamflow Rehabilitation Assistance Program (StRAP)
INFORMATION CONTACT:
Alan Aldridge, Soil and Water Conservation District, Director, 704-438-2535
ACTION REQUESTED:
Authorize the County Manager to submit the associated grant application and make necessary
assurances and certifications associated with the grant application as substantially consistent with
this agenda item, which includes the authorization to execute documents related to award of the
grant and budget funds as appropriate.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The StRAP program through the North Carolina Division of Soil and Water Conservation offers local
Soil and Water Conservation Districts reimbursement for stream debris removal work to remove
stream debris out of the 100-year floodplain.
FINANCIAL IMPACT:
Up to $310,909 of funding will be reimbursed to the County following successful completion of the
debris removal work.
Union County, NC Printed on 1/5/2026Page 1 of 1
powered by Legistar™356
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-037 Agenda Date:1/12/2026
TITLE:..title
Easement Acceptance - Land Preservation and Easement Program
INFORMATION CONTACT:
Alan Aldridge, Soil and Water Conservation District, Director, 704-438-2535
ACTION REQUESTED:
Accept Easement 90-2026-005 into the Union County Land Preservation & Easement Program.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County is currently ranked 13th in the United States for open space land loss on a per year
basis according to the latest research published by the American Farmland Trust. Over the last four
fiscal years, Union County has lost 3,191 acres (FY2020), 2,892 acres (FY2021), 3,625 acres
(FY2022), and 2,419 acres (FY2023) from parcels enrolled in present use value (PUV) alone.
According to the 2022 NCDA Census of
Agriculture, Union County has 186,626 acres of farmland. In the Business-as-Usual scenario
published by NC FarmLink, Union County is slated to lose 51,500 acres of current farmland by 2040.
This scenario would represent approximately a 28% reduction in total farmland acreage in Union
County by 2040.
The Union County Land Preservation & Easement program allows landowners to sell and/or donate
the development rights to their property while still obtaining ownership of the land. By selling and/or
donating the development rights, open space and agricultural land will be preserved through
conservation easements held by the Union County Soil & Water Conservation District. The District
will be responsible for monitoring and inspections of easements to maintain compliance within the
program. The use of present use value (PUV) rollback funds will provide financial resources to the
Union County Soil & Water Conservation District for the easement purchases and all associated
transaction costs. These funds are held in a Union County budget line and all non-encumbered funds
will rollover at the end of each fiscal year.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™357
358
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-038 Agenda Date:1/12/2026
TITLE:..title
Budget Amendment - Union County Land Preservation and Easement Program
INFORMATION CONTACT:
Alan Aldridge, Soil & Water Conservation, District Director, 704-233-1621 ext. 3
ACTION REQUESTED:
Adopt Budget Amendment # 14 appropriating the County’s General Fund unassigned fund balance in
the amount of $703,677 to be used for the purchase of conservation easements and associated
transaction costs.
PRIOR BOARD ACTIONS:
1) November 6, 2023, Regular Meeting, Agenda Item # 23-755 - Approved the Union County Soil &
Water Conservation District to purchase and hold conservation easements for land preservation in
Union County
BACKGROUND:
Union County is currently ranked 13th in the United States for open space land loss on a per year
basis according to the latest research published by the American Farmland Trust. Over the last four
fiscal years, Union County has lost 3,191 acres (FY2020), 2,892 acres (FY2021), 3,625 acres
(FY2022), and 2,419 acres (FY2023) from parcels enrolled in present use value (PUV) alone.
According to the 2022 NCDA Census of
Agriculture, Union County has 186,626 acres of farmland. In the Business-as-Usual scenario
published by NC FarmLink, Union County is slated to lose 51,500 acres of current farmland by 2040.
This scenario would represent approximately a 28% reduction in total farmland acreage in Union
County by 2040.
The Union County Land Preservation & Easement program allows landowners to sell and/or donate
the development rights to their property while still obtaining ownership of the land. By selling and/or
donating the development rights, open space and agricultural land will be preserved through
conservation easements held by the Union County Soil & Water Conservation District. The District
will be responsible for monitoring and inspections of easements to maintain compliance within the
program. The use of present use value (PUV) rollback funds will provide financial resources to the
Union County Soil & Water Conservation District for the easement purchases and all associated
transaction costs. These funds are held in a Union County budget line and all non-encumbered funds
will rollover at the end of each fiscal year.
FINANCIAL IMPACT:
General Fund fund balance will be reduced by $703,677.
Union County, NC Printed on 1/6/2026Page 1 of 1
powered by Legistar™359
BUDGET REQUESTED BY
FISCAL YEAR DATE
INCREASE DECREASE
Description Description
703,677
Payments to Other Governmental Units 703,677
Explanation: Appropriate fund balance for Union County Soil & Water Conservation District to purchase & hold conservation easements
for land preservation in Union County.
DATE APPROVED BY
DEBIT CREDIT
Code Account Amount Code Account
10115410-5630-11115 Payments to Other Gov Units 703,677 10115410-4991-11115 Fund Balance Appropriated 703,677
Total 703,677 Total 703,677
Prepared By JP
Posted By
Date Number 14
Bd of Comm/County Manager
Lynn West/Clerk to the Board
FOR POSTING PURPOSES ONLY
Fund Balance Appropriation
BUDGET AMENDMENT
General Fund Alan Aldridge
FY 2026 January 12, 2026
360
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-014 Agenda Date:1/12/2026
TITLE:..title
Budget Amendment - Additional Funding for Tuition Reimbursement
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869; Jason May, Budget & Grants
Management, Director, 704-283-3760
ACTION REQUESTED:
Adopt Budget Amendment #12 to appropriate $25,000 from Fund Balance account to Tuition
Reimbursement account to cover eligible employee tuition expenses beyond the budgeted amount
for FY2026.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Tuition Reimbursement program supports county employees aspiring to achieve higher
education or advanced degree goals. A recent change regarding budget rollover amounts impacted
anticipated funds for the tuition reimbursement account. The fund balance transfer will provide
funding to adequately cover expected tuition reimbursement applications through the remainder of
the fiscal year.
FINANCIAL IMPACT:
Adequate funding is available in Fund Balance to cover this transfer of funds.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™361
362
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-034 Agenda Date:1/12/2026
TITLE:..title
Resolution - Union County Emergency Services Complex Stormwater Agreement
INFORMATION CONTACT:
Linda Whitaker, Facilities & Fleet Management, Assistant Director Design and Construction, 704-420-
2626
ACTION REQUESTED:
1) Adopt the Resolution for Grant of Easement to the City of Monroe and, 2) authorize the County
Manager to approve and execute any and all documents as may be required to grant the Property
Interest, including but not limited to the Stormwater Operation Maintenance and Escrow Agreement.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
As a condition of development of the Emergency Services Complex, the City of Monroe requires
Union County to enter into a Stormwater Operation, Maintenance, and Escrow Agreement to provide
for the operation, long-term maintenance, inspection, repair, and replacement / reconstruction of the
Stormwater Control Facility. This is a standard and typical agreement which grants the City of Monroe
a permanent easement for right of access through the Property to the Stormwater Control Facility, as
well as dedicating public right-of-way and grant of permanent public sidewalk easement as illustrated
on the attached plat for the Emergency Services Complex.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™363
RESOLUTION FOR GRANT OF EASEMENT TO THE CITY OF MONROE
WHEREAS, Union County owns an approximately 26.68-acre parcel of real
property on Concord Avenue at the intersection with Highway 601 in Monroe, NC, as such
property may be more particularly referenced as Union County Tax Parcel #09180003S
(the “Property”); and
WHEREAS, in compliance with the City of Monroe (the “City”) regulations, a
stormwater control facility (the “Facility”) and other improvements were constructed on
the Property; and
WHEREAS, as a condition of development of the Property, the City requires Union
County to enter into a Stormwater Operation, Maintenance, and Escrow Agreement (the
“Agreement”) to provide for the operation, long-term maintenance, inspection, repair, and
replacement/reconstruction of the Facility, which includes granting the City a permanent
easement for right of access through the Property to the Facility, as well as to dedicate
public rights-of-way and grant a permanent public sidewalk easement (hereinafter
collectively referred to as the “Property Interest”); and
WHEREAS, the Union County Board of Commissioners believes it to be in the best
interest of Union County to grant the Property Interest to the City, as such Property
Interest is more particularly shown and described on the attached instrument; and
WHEREAS, North Carolina General Statutes §§ 153A-176 and 160A-273, as well
as all other applicable law, permit the Union County Board of Commissioners to grant the
Property Interest to the City upon such terms and conditions as it deems wise.
NOW, THEREFORE, the Union County Board of Commissioners resolves as
follows:
1. The Board of Commissioners hereby authorizes the County Manager to grant the
Property Interest to the City without monetary consideration, as other good and
valuable consideration is received by the Union County through grant of the
Property Interest.
2. The County Manager, or his designee, is authorized to execute any and all
documents necessary to grant the Property Interest, including, but not limited to,
the Stormwater Operation, Maintenance, and Escrow Agreement.
Adopted this the ____ day of _____________, 2026.
ATTEST:
_______________________________ ______________________________________
Lynn G. West, Clerk to the Board Brian Helms, Chairman
364
00174709.1 1
STATE OF NORTH CAROLINA
UNION COUNTY
STORMWATER OPERATION, MAINTENANCE,
AND ESCROW AGREEMENT
THIS AGREEMENT made pursuant to City of Monroe Stormwater Management
Ordinance, and entered into this ___ day of _______________ 202__ by and among The CITY OF
MONROE, a North Carolina municipal corporation, party of the first part (hereinafter referred to as
"CITY") and __________________________UNION COUNTY____________________________
(hereinafter referred to as "Owner") and _________________________________ (hereinafter referred
to as the "Association" if applicable), parties of the second part in connection with the Stormwater
Management System(s) of the ________UNION COUNTY EMERGENCY SERVICES
CENTER_______ project located at ___2258 Concord Avenue, Monroe, North
Carolina__________________________
WITNESSETH:
WHEREAS, the City has adopted certain stormwater management regulations applicable to
the property of the Owner located in the City of Monroe, Union County, North Carolina, and more
particularly described as:
Said property was obtained by the Owner by deed recorded in Book _6377___, Page _798___,
Union County Registry and further identified as tax parcel number(s)
___09180003S_________________________ (the “Property”); and
WHEREAS, such regulations require the Owner or Association, as appropriate, to construct,
continuously operate, maintain, and inspect each private on-site engineered stormwater control
365
00174709.1 2
facility or facilities (the “Facility”) located on the property to satisfy the requirements of such
regulations; and
WHEREAS, the boundaries and detail of the Facility will be described in the approved
construction plans and final as-built plans filed with the City; and
WHEREAS, as a condition of the development of the Property, Owner/Association is required
to enter into a Stormwater Operation and Maintenance Agreement which provide for the operation,
long-term maintenance, inspection, repair, and replacement/reconstruction of the Facility (such as,
but not limited to, sediment removal, structural, biological or vegetative replacement, major repair,
or reconstruction) and enter into and fund a Stormwater Escrow account the funds of which are
available to provide for the long-term maintenance, repair, replacement of the Facility; and
WHEREAS, the Stormwater Management Ordinance of the CITY, requires the establishment
of a segregated escrow account which is used solely to fund sediment removal, structural, biological,
or vegetative replacement, major repair, or reconstruction of the failing Facility and requires
reimbursement of expenses incurred by the City for those maintenance, repairs, or replacement costs
expended by the City pursuant to this Agreement; and
WHEREAS, prior to the Owner conveying operation and control of the Facility operation,
maintenance, and repair to a Homeowner’s Association or other entity (collectively hereafter the
“Association”), the Owner will be required to assign this Agreement requiring the Association, or
entity, to assume all rights and obligations, both operational and financial, of the Owner as set forth in
this Agreement; and
WHEREAS, the Owner is developing a _______EMERGENCY
SERVICES_________________ development known as ___UNION COUNTY EMERGENCY
SERVICES CENTER_________________, and agrees to provide the CITY with the assurances and
accountings required by Chapter 159 of the City Code regarding the Escrow Account required herein.
NOW, THEREFORE, for and in consideration of the premises and the approval by the City
of the development activities on the Property, the Owner/Association does hereby covenant and agree
with the City that the Facility shall be held, operated, maintained, and encumbered pursuant to the
covenants and conditions hereinafter set forth;
366
00174709.1 3
1. Operation and Maintenance Plan. Owner/Association shall operate, maintain,
repair, and, if necessary, reconstruct the Facility in accordance with approved as-built plans, North
Carolina Department of Environmental Quality’s Stormwater Design Manual, City of Monroe
Standard Specifications and Detail Manual, and City of Monroe Stormwater Management Ordinance.
The plan is fully incorporated herein by reference.
2. Escrow Agreement.
The Owner/Association shall establish and maintain a separate Escrow Account the funds
from which may be used solely to provide for the operation, long-term maintenance, inspection, repair,
and replacement/reconstruction (sediment removal, structural, biological or vegetative replacement,
major repair, or reconstruction) of the Facility, as required by the Stormwater Management Ordinance
of the City and in accordance with approved construction plans and specifications, the Operation and
Maintenance Agreement among the Owner, the Association, and the City, the Operation and
Maintenance Manual(s), and the Permit (as set out in the plans, specifications, and permit approved
by the City Engineer).
The amount of the required escrow account shall not exceed ten (10%) percent of the
Stormwater control project’s original cost of construction as indicated by a sealed engineer’s estimate.
The Owner or Association shall have a period of five (5) years from the time the Facility is accepted
by the City to fully deposit the required amount in the Escrow Account. Upon acceptance of the
Facility by the City, the owner shall deposit and retain in the account at least two (2%) percent of the
projects original cost of construction annually for five years until fully funded. Once fully funded at
ten (10%) of the engineer’s estimated cost, that amount shall be retained and maintained by the
Owner/Association in the segregated Escrow Account, and the Owner or Association shall annually
provide the City of Monroe verification of the amount held in the escrow account. The Escrow
Account required herein shall be maintained at the amount required by City Code as long as the Facility
remains in place until released by the City in writing.
The Owner is responsible for all Escrow Account fund deposits required herein until such time as
the Association assumes full responsibility for the requirement set out in this Agreement. The Owner
shall assign (as Assignor) and the Association (as Assignee) shall assume all requirements for the
operation, maintenance, control, inspection, management, and repair, including financial responsibility
367
00174709.1 4
required in this Agreement. Once the Association has taken ownership or legal or managerial
authority/control of the Facility which is the subject of this Agreement, the Association will establish
or continue to maintain the Escrow Account as required herein.
3. The Escrow Account shall be held and funds disbursed only for the purpose of maintaining,
repairing, or replacing the Facility as required by this Agreement and no other purpose.
4. Upon determination by an authorized City agent that the Facility is not performing adequately
or as intended, or is not properly maintained in accordance with the Stormwater Management
Ordinance, this Operation and Maintenance Agreement, the Operation and Maintenance Manual(s),
or the Permit (as those terms are defined in the Operation and Maintenance Agreement), the
Owner/Association shall make the necessary repairs as determined by the City with funds on deposit
in the Escrow Account established pursuant to this Agreement or other funds of the
Owner/Association at its discretion. If the City has determined that, pursuant to the Ordinance, it
must take over and perform any such uncompleted operation, maintenance, inspections, repairs, and
replacement/reconstruction which the Owner or Association fails to perform, the Owner or
Association Agrees to reimburse the City or otherwise use the funds on deposit in the Escrow
Account for such purposes. Any expense incurred by the City in excess of the amount available
from the Escrow Account shall be reimbursed by the Owner or Association pursuant to Paragraph 6
below.
5. The Owner or the Association, whichever is responsible, agrees to comply with the
requirement of the Ordinance that any funds drawn down from the Escrow Account shall be replaced
and the account balance shall be maintained at the level required by ordinance and this Agreement by
the Owner/Association.
6. In the event that this escrow agreement should fail for any reason to cover the costs of operation,
maintenance, inspection, repair, and replacement/reconstruction, including any deficiency as to form
or execution, then, the Owner, the Association, and their successors, transferees, or assigns,
acknowledge that whichever party is deemed responsible by the City shall assume full responsibility
for the costs of such maintenance and repair, and any such costs incurred by the City and unpaid by
the Owner/Association shall be enforced pursuant to Paragraph 9 below.
368
00174709.1 5
7. Annual Inspection Report(s). Annually, the Owner, Association, or responsible entity shall
provide an inspection report for each Facility on the Property. Inspection reports are to be completed
in accordance with Section 4 of the City of Monroe’s Stormwater Management Ordinance. A financial
statement shall be provided by the Owner/Association documenting the available funding established
in the Escrow Account for operation and maintenance of the stormwater control and management
facilities and that statement must be included as part of the annual inspection report for the Owner or
Association. Each inspection report must be accompanied by an administrative fee. The administrative
fee can be found on the City of Monroe’s Fee Schedule.
8. Any notice which any party, hereto, may send to the other pertaining to this Agreement shall be
in writing and shall be considered delivered when deposited in the United States mail, certified with
postage prepaid. The addresses are as stated below:
If to the City: If to the Owner/Association:
City of Monroe Address registered with North Carolina Secretary of State or
Stormwater Administrator Union County Tax Assessor’s Office
P.O. Box 69
Monroe, NC 28111
9. Remedies for Violations of this Agreement.
a) If the Owner/Association shall fail to maintain or repair the Facility as set forth herein, or
otherwise violates this Agreement, the City Stormwater Administrator may order the Owner/Association to
undertake the necessary repair or maintenance or to correct such violation. If the Owner/Association shall
fail to comply with such order within thirty (30) days from the date thereof, the Owner/Association shall
be considered in violation of this agreement and Chapter 159 of the City of Monroe Code of Ordinances,
Stormwater Management Ordinance, and will be subject to penalties as provided in section 159.502 of the
City of Monroe Code of Ordinances and pursuant to the authority contained in North Carolina State Statute
Chapter160D, Local Planning and Development Regulation and 15A NCAC 2B.0258. Should the
Owner/Association fail to make the required corrections within 30 days of the issuance of the civil penalty,
the City may enter the Property and perform all necessary work to place the Facility in proper working
condition. The full cost of performing the work including administrative costs and penalties shall be
assessed as a lien on the property if unreimbursed from the Escrow Account or by the Owner/Association.
Any lien shall be on all of the property or common areas owned by the Owner or Association on which the
facilities are located.
b) If the City determines that the Facilities pose an immediate danger to the public health,
safety, or welfare, the City will notify the Owner/Association, and with due notice, may enter the property
369
00174709.1 6
and take whatever steps it deems necessary to return the Facility or facilities to good working order. This
provision shall not be construed to allow the City to erect any structure of a permanent nature on the
property. It is expressly understood and agreed that the City is under no obligation to maintain or repair the
Facility or facilities and in no event shall this Agreement be construed to impose any such obligation on the
City.
c) The City shall have the right to bring an action and recover sums due, damages, seek
injunctive relief, and/or such other and further relief as may be just and appropriate.
d) The remedies provided by this paragraph are cumulative and are in addition to any other
remedies provided by law.
e) Reference to statutes, ordinances, or regulations include all statutory, ordinance, or
regulatory provisions consolidating, amending, or replacing the statute, ordinance, or regulation.
References to contracts and agreements shall be deemed to include all amendments to them.
10. No Waiver of Breach. In the event of a breach of any term of this Agreement, any delay
or failure on the part of the City to exercise any rights, powers, or remedies herein provided, it shall not be
construed as a waiver thereof or acquiescence of such breach or any future breach.
11. Amendments. This Agreement may be amended, revised or modified only by a written
document signed by the parties.
12. Binding Effect. The conditions and restrictions set forth herein with regard to the Facility
shall run with the land and shall bind the Owner/Association and its successors and assigns and all parties
claiming by, through, or under them shall be taken to hold, agree, and covenant with the City, with its
successors and assigns, and with each of them to conform to and observe said conditions and restrictions.
The City shall be deemed a beneficiary of the conditions and restrictions set forth herein and such conditions
and restrictions shall run with the land in favor of the City.
13. Warranties of Title. The Owner/Association covenants and warrants that it has lawfully
seized and possesses the Facility and real estate described by deed recorded in Book _6377___, Page
798___, Union County Registry, that it has good, right and lawful authority to enter into this Agreement
for the purposes herein expressed, and that no consent or waiver by the holder of any mortgage, deed of
trust, or other security instrument, or any other person, firm, or corporation is required prior to entering into
this Agreement, or such consent has been obtained by the Owner/Association.
14. Interpretation. Use of the masculine gender herein includes the feminine and neuter, and
the singular number used herein shall equally include the plural. The captions preceding the various
provisions of this Agreement are for the convenience of reference only and shall not be used as an aid in
interpretation or construction of this Agreement.
370
00174709.1 7
15. Severability. Invalidation of any one of these covenants or conditions by judgment or
order of any court shall in no way affect any of the other provisions, which shall remain in full force and
effect.
16. Liability Disclaimer. The Owner/Association, its officers, administrators, executors,
successors, heirs, or assigns hereby indemnifies and holds harmless the City, its authorized agents and
employees, for any and all damages, accidents, casualties, occurrences or claims that may arise or be
asserted against the City from the construction, presence, existence or maintenance of the Facility or
facilities by the Owner/Association or the City. In the event a claim is asserted against the City, its
authorized agents and employees, the City shall promptly notify the Owner/Association, and the
Owner/Association shall defend at its own expense any suit based on such claim. If any judgment or claims
against the City, its authorized agents or employees, shall be allowed, the Owner/Association shall pay for
all costs and expenses in connection herewith.
17. Right of Entry and Access Easement. Owner/Association, its officers, administrators,
executors, successors, heirs, or assigns hereby grants and conveys to the City, its authorized agents and
employees, the perpetual right of access and easement over, across, and upon the Property as shown on the
final plat(s) to be recorded in Union County Register of Deeds or upon file with the City. The City shall
be granted the right of entry to inspect, monitor, maintain, repair and reconstruct the Facility whenever the
City deems necessary.
18 E-Verify Requirement. Owner/Association shall comply with the requirements of Article
2 of Chapter 64 of the General Statutes. Further, if Owner/Association utilizes a subcontractor in the
performance of this Agreement, Owner/Association shall require the subcontractor to comply with the
requirements of Article 2 of Chapter 64 of the General Statutes.
19. Effective Date. This Stormwater Operation and Maintenance Agreement will become
effective when the Facility has received a final inspection and approval by the Stormwater Administrator.
20 Recording. This Agreement shall be recorded in the Office of Register of Deeds of Union
County, North Carolina and shall run with the land and be binding on successor, heirs, and assigns.
IN WITNESS WHEREOF, the parties have hereunto set their hands and seals this the day and
year first above written.
{SIGNATURES APPEAR ON THE FOLLOWING PAGES.}
371
00174709.1 8
ATTEST: UNION COUNTY
_______________________________ By: _____________________________________
Lynn West, Clerk to the Board of
County Commissioners
Brian Matthews, County Manager
(Corporate Seal)
HOMEOWNERS’ ASSOCIATION
By:______________________________________
NAME AND TITLE
CITY OF MONROE
_______________________________
William Mark Watson, City Manager
ATTEST:
_______________________________
Bridgette H. Robinson, City Clerk
STATE OF NORTH CAROLINA
COUNTY OF ________________
I, ___________________________, a Notary Public in and for said County and State, do hereby
certify that _____________________ personally appeared before me this day and acknowledged
that he/she is the _____________________ of ___________________, a North Carolina _____
company, and that he/she, as _____________________, being duly authorized to do so, executed
the foregoing instrument on behalf of the company.
Witness my hand and official seal this ______day of ______, 20___.
Notary Public
(OFFICIAL SEAL)
My Commission Expires: __________________
This Instrument Has Been Preaudited In The
Manner Required By The Local Government
Budget And Fiscal Control Act
________________________________
Deputy Finance Officer
Approved as to Legal Form:CJB
372
00174709.1 9
STATE OF NORTH CAROLINA
COUNTY OF UNION
I, ___________________________, a notary public in and for said county and state, certify
that Bridgette H. Robinson personally appeared before me this day, stated that she is the City Clerk
of the City of Monroe, a North Carolina municipal corporation, and that by authority duly given
and as the act of the City, the foregoing contract was signed in its corporate name by its City
Manager, sealed with its corporate seal, and attested by herself as its said City Clerk.
This the _______ day of __________________, 20____.
Notary Public
(OFFICIAL SEAL)
My Commission Expires:
APPROVED AS TO FORM:
City Attorney
STATE OF NORTH CAROLINA
COUNTY OF ________________
I, ___________________________, a Notary Public in and for said County and State, do hereby
certify that _____________________ personally appeared before me this day and acknowledged
that he/she is the _____________________ of ________________ Association, and that he/she, as
_____________________, being duly authorized to do so, executed the foregoing instrument on
behalf of the company.
Witness my hand and official seal this ______day of ______, 20___.
Notary Public
(OFFICIAL SEAL)
My Commission Expires: __________________
373
374
375
376
377
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-042 Agenda Date:1/12/2026
TITLE:..title
Contract Amendment - Lease Extension 601 Lancaster Avenue
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director, 704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
1) August 6, 2018, Regular Meeting, Agenda Item #11, Lease approved
2) June 7, 2021, Regular Meeting, Agenda Item #25, Lease extension approved (six months)
3) November 15, 2021, Regular Meeting, Agenda Item #21-402, Lease extension approved
(eighteen months)
4) April 17, 2023, Regular Meeting, Agenda Item #23-186, Lease extension approved (thirty-six
months)
BACKGROUND:
The Facilities & Fleet Management Department has utilized the contractual services of Raymond G.
Smith for the lease of space at 604 Lancaster Avenue, which is used as Juvenile Justice offices,
since August 1, 2018. Raymond G. Smith has been effective and efficient in meeting our service
needs, and we are requesting to extend the lease for an additional two years.
FINANCIAL IMPACT:
The anticipated first year monthly cost for the lease is $7,600.62, with a 3% increase in year two.
Therefore, a total amount of $185,151 is estimated to be spent. Funding is available in the adopted
FY26 budget with future expenditures subject to annual BOCC budget appropriation.
Union County, NC Printed on 1/2/2026Page 1 of 1
powered by Legistar™378
1
STATE OF NORTH CAROLINA
AMENDMENT #5
COUNTY OF UNION
This Amendment, made and entered into as of the __________________________, by
and between UNION COUNTY, a political subdivision of the State of North Carolina,
hereinafter referred to as “Tenant,” and RAYMOND G. SMITH, hereinafter referred to as
“Landlord,” shall modify as indicated that Commercial Lease Agreement between the parties
dated June 1, 2018, as modified by amendments dated July 19, 2018, July 8, 2021, November 23,
2021, and May 3, 2023, hereinafter referred to as the “Lease.”
W I T N E S S E T H:
WHEREAS, Tenant currently leases from Landlord certain Premises located on
Lancaster Avenue in Monroe, NC, which Premises would be utilized for Juvenile Justice offices;
and
WHEREAS, the term of the Lease is set to expire on May 31, 2026. The parties now
desire to extend the terms of the Lease for an additional two (2) years;
NOW, THEREFORE, in consideration of the parties’ continuing obligations under the
Lease and other good and valuable consideration, the receipt and sufficiency of which is hereby
acknowledged, the parties hereto do each contract and agree with the other as follows:
1. Lease Term. Effective upon the execution of this Amendment, the term of the Lease shall
be extended two (2) years, from June 1, 2026 to May 31, 2028 (the “Renewal Term”).
2. Rental Payments. Beginning June 1, 2026, Tenant shall pay Landlord equal monthly
installment payments of $7,600.62. On June 1, 2027, the equal monthly installment payments
shall increase by 3%. Landlord and Tenant agree that all of Tenant’s rights in, and obligation to
pay rent for, the leased Premises pursuant to the Lease shall terminate as of 11:59 p.m. on May
31, 2028, unless otherwise amended by mutual written consent of the parties.
3. Except as herein amended, the terms and provisions of the Lease shall remain in full
force and effect.
[Remainder of page intentionally left blank. Signatures follow on the next page.]
379
2
IN WITNESS WHEREOF, the parties hereto, acting under authority of their respective
governing bodies, have caused this Amendment to be duly executed, this the day and year first
above written.
UNION COUNTY
By: ________________________________
Brian Matthews, County Manager
RAYMOND G. SMITH
By: ________________________________
Approved as to Legal Form CGR
This Instrument Has Been Preaudited In The Manner
Required By The Local Government Budget And Fiscal
Control Act
________________________________
Deputy Finance Officer
380
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-044 Agenda Date:1/12/2026
TITLE:..title
Contract Renewal - Purchase of Bulk Fuel
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director, 704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
March 20, 2023, Regular Meeting, Agenda Item #23-127 - Contract approved
BACKGROUND:
This request to execute a one-year contract extension for Bulk Fuel purchases for all County
departments. The original contract, approved by the Board on March 20, 2023, included contract
terms of three years with two additional one-year extensions. This request is the first of the one-year
extensions. The Bulk Fuel contract supports bulk purchases of gasoline, highway diesel and off-road
diesel at various locations throughout the County. The various bulk tanks include building and
equipment generator tanks and general fuel tanks. Departments served by the contract include Parks
and Recreation, Emergency Communications, Facilities and Fleet Management, UC Water and UC
Solid Waste.
The Facilities & Fleet Management department has utilized the contractual services of James River
Solutions LLC for bulk fuel purchases since March 21, 2023. James River Solutions, LLC has been
effective and efficient in meeting our service needs, and we are requesting to continue this service for
an additional twelve months.
FINANCIAL IMPACT:
The anticipated annual cost for this service is $200,000.00. Funding is available in the FY26 budget
with future expenditures subject to annual BOCC budget appropriation.
Union County, NC Printed on 1/5/2026Page 1 of 1
powered by Legistar™381
Procurement Department
500 North Main Street
Monroe, NC 28112
T 704.283.3886
unioncountync.gov
Date: ___________________
Via First Class Mail and Certified Mail (Return Receipt Requested)
Tracy Little
Managing Partner
James River Solutions, LLC
10487 Lakeridge Parkway, Suite 100
Ashland, VA 23005
Re: Notice of Renewal of Bulk Fuel Purchase Agreement between Union County, North
Carolina and James River Solutions, LLC.
Dear Ms. Little:
Pursuant to Section 2 of the Agreement dated March 21, 2023, between Union County and James
River Solutions, LLC (the “Agreement”), the Initial Term of the Agreement began March 21, 2023, and
runs for three (3) years through March 20, 2026. Section 2 of the Agreement also provides that following
the Initial Term, Union County may elect, in its sole discretion, to extend the Agreement for up to two (2)
additional one-year terms (each a “Renewal Term”).
Pursuant to the terms of the Agreement, this letter shall constitute Union County’s notice that it is
exercising its option to extend the Agreement for a first Renewal Term. The first Renewal Term shall run
from March 21, 2026, through March 20, 2027. Union County reserves the right to exercise its ability to
extend the Agreement for an additional one-year Renewal Term in the future.
If there are any questions or concerns, please let us know.
This instrument has been preaudited in the manner
required by The Local Government Budget and Fiscal
Control Act.
____________________________________
Deputy Finance Officer
Sincerely,
Brian W. Matthews
County Manager
cc: Kelli Manczka, Facilities Management Business Manager
382
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-049 Agenda Date:1/12/2026
TITLE:..title
Conditional District Rezoning Application
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director, 704-283-3868
ACTION REQUESTED:
Authorize the County Manager to apply for Conditional District Rezoning.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County’s Group Home Facility at 600 Honeysuckle Lane, Monroe NC (Tax ID 09180027) has
operated since the mid-1980s. The home temporarily ceased operating resulting in the use lapsing.
Union County needs to apply for a Conditional District Rezoning with the City of Monroe.
FINANCIAL IMPACT:
$1,000 application fee will be paid using existing FY2026 operating budget.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™383
384
385
386
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-036 Agenda Date:1/12/2026
TITLE:..title
Tax Bill Correction Report for November 2025
INFORMATION CONTACT:
Michael Thompson, Tax Administration, Deputy Tax Administrator, 704-283-3624
ACTION REQUESTED:
Tax Bill Correction Reports for November 2025
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
In accordance with North Carolina General Statutes 102-312 and 105-325, the Board of County
Commissioners is authorized to make and approve certain changes to property tax records. Approval
of such changes may result in either a release, refund, or discovery of ad valorem taxes. The
attached report provides detailed information on all tax bills that were modified. Included in the report
for each correction is the parcel number or property key, owner name, reason for the change, original
value, original tax, corrected value, corrected tax, and refund, if applicable.
FINANCIAL IMPACT:
November Refund amount = $560.36
Union County, NC Printed on 1/5/2026Page 1 of 1
powered by Legistar™387
Union CountyCorrection Listing ReportPage 1 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Exclusion Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal539.371,078.78539.4105006043 RE 2025 11/7/2025 112,005 224,000 111,9950.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL539.41 1,078.78 539.372025001566SNEAD, BRENDA GPublic Notes:216.094,088.903,872.8105063109 RE 2025 11/7/2025 806,500 851,500 45,0000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL3,872.81 4,088.90 216.092025001564HOWARD, RHODORA M& HOWARD, BRIAN PHERONEUSPublic Notes:216.092,427.412,211.3205066156 RE 2025 11/7/2025 460,500 505,500 45,0000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL2,211.32 2,427.41 216.092025001562BENSON, PENNY& STANICKI, CHARLESPublic Notes:689.821,529.68839.8608132002 RE 2025 11/17/2025 165,262 301,000 135,7380.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL839.86 1,529.68 689.822025001627RUSHING, BOBBIE T HEIRSPublic Notes:625.911,348.02722.1108132002 RE 2024 11/17/2025 106,868 199,500 92,6320.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL722.11 1,348.02 625.912025001627RUSHING, BOBBIE T HEIRSPublic Notes:620.081,335.45715.3708132002 RE 2023 11/17/2025 106,868 199,500 92,6320.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL715.37 1,335.45 620.082025001627RUSHING, BOBBIE T HEIRSPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated388
Union CountyCorrection Listing ReportPage 2 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Exclusion Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal620.081,335.45715.3708132002 RE 2022 11/17/2025 106,868 199,500 92,6320.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL715.37 1,335.45 620.082025001627RUSHING, BOBBIE T HEIRSPublic Notes:811.081,622.52811.4409115087 RE 2025 11/7/2025 92,820 185,600 92,7800.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL811.44 1,622.52 811.082025001565GRAY, JESSIE ALLENPublic Notes:Tax 10,427.69 14,766.21 4,338.52Totals for Type Exclusion Change - Discovery : ValueLL 0.00 0.00 0.001,957,691 2,666,100 708,409Tax TTL 10,427.69 14,766.21 4,338.52 0.00INT 0.00 0.00 0.00Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal1,274.921,423.03148.1101054007 RE 2025 11/14/2025 29,300 281,510 252,2100.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL148.11 1,423.03 1,274.922025001603BULLINGTON, CINDY ANNE& BULLINGTON, DAVID MPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated389
Union CountyCorrection Listing ReportPage 3 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal584.97774.48189.5101054007 RE 2024 11/14/2025 29,300 119,740 90,4400.000.00 0.00ValueLLTaxINT55.570.00 55.570.00PUV ROLLBACKTax TTL189.51 830.05 640.542025001603BULLINGTON, CINDY ANNE& BULLINGTON, DAVID MPublic Notes:566.52750.05183.5301054007 RE 2023 11/14/2025 29,300 119,740 90,4400.000.00 0.00ValueLLTaxINT104.810.00 104.810.00PUV ROLLBACKTax TTL183.53 854.86 671.332025001603BULLINGTON, CINDY ANNE& BULLINGTON, DAVID MPublic Notes:566.52750.05183.5301054007 RE 2022 11/14/2025 29,300 119,740 90,4400.000.00 0.00ValueLLTaxINT155.790.00 155.790.00PUV ROLLBACKTax TTL183.53 905.84 722.312025001603BULLINGTON, CINDY ANNE& BULLINGTON, DAVID MPublic Notes:62.471,433.731,371.2603033005 RE 2025 11/3/2025 281,400 294,220 12,8200.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL1,371.26 1,433.73 62.472025001513LYNN, TRINA M& LYNN, RANDALLPublic Notes:43.741,265.691,221.9503033005 RE 2024 11/3/2025 186,900 193,590 6,6900.000.00 0.00ValueLLTaxINT4.150.00 4.150.00PUV ROLLBACKTax TTL1,221.95 1,269.84 47.892025001513LYNN, TRINA M& LYNN, RANDALLPublic Notes:42.991,244.011,201.0203033005 RE 2023 11/3/2025 186,900 193,590 6,6900.000.00 0.00ValueLLTaxINT7.950.00 7.950.00PUV ROLLBACKTax TTL1,201.02 1,251.96 50.942025001513LYNN, TRINA M& LYNN, RANDALLPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated390
Union CountyCorrection Listing ReportPage 4 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal42.991,244.011,201.0203033005 RE 2022 11/3/2025 186,900 193,590 6,6900.000.00 0.00ValueLLTaxINT11.820.00 11.820.00PUV ROLLBACKTax TTL1,201.02 1,255.83 54.812025001513LYNN, TRINA M& LYNN, RANDALLPublic Notes:72.06267.64195.5804099011A RE 2025 11/14/2025 40,900 55,970 15,0700.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL195.58 267.64 72.062025001599LONG, AZALEE SPublic Notes:47.85309.12261.2704099011A RE 2024 11/14/2025 40,900 48,390 7,4900.000.00 0.00ValueLLTaxINT4.550.00 4.550.00PUV ROLLBACKTax TTL261.27 313.67 52.402025001599LONG, AZALEE SPublic Notes:46.65301.38254.7304099011A RE 2023 11/14/2025 40,900 48,390 7,4900.000.00 0.00ValueLLTaxINT8.630.00 8.630.00PUV ROLLBACKTax TTL254.73 310.01 55.282025001599LONG, AZALEE SPublic Notes:46.65301.38254.7304099011A RE 2022 11/14/2025 40,900 48,390 7,4900.000.00 0.00ValueLLTaxINT12.830.00 12.830.00PUV ROLLBACKTax TTL254.73 314.21 59.482025001599LONG, AZALEE SPublic Notes:4,345.485,076.55731.0705009011 RE 2025 11/14/2025 151,800 1,054,100 902,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL731.07 5,076.55 4,345.482025001601SPITTLE, JAMES STEWART& SPITTLE, TERRY KEITHPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated391
Union CountyCorrection Listing ReportPage 5 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal3,006.323,697.76691.4405009011 RE 2024 11/14/2025 107,500 574,900 467,4000.000.00 0.00ValueLLTaxINT285.600.00 285.600.00PUV ROLLBACKTax TTL691.44 3,983.36 3,291.922025001601SPITTLE, JAMES STEWART& SPITTLE, TERRY KEITHPublic Notes:2,965.193,645.26680.0705009011 RE 2023 11/14/2025 107,200 574,600 467,4000.000.00 0.00ValueLLTaxINT548.560.00 548.560.00PUV ROLLBACKTax TTL680.07 4,193.82 3,513.752025001601SPITTLE, JAMES STEWART& SPITTLE, TERRY KEITHPublic Notes:2,965.193,645.26680.0705009011 RE 2022 11/14/2025 107,200 574,600 467,4000.000.00 0.00ValueLLTaxINT815.420.00 815.420.00PUV ROLLBACKTax TTL680.07 4,460.68 3,780.612025001601SPITTLE, JAMES STEWART& SPITTLE, TERRY KEITHPublic Notes:395.88400.694.8106051004A RE 2025 11/3/2025 1,000 83,200 82,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL4.81 400.69 395.882025001512NMJSVG TOWNSHIP FARMS LLCPublic Notes:75.2581.045.7906051004A RE 2024 11/3/2025 900 12,600 11,7000.000.00 0.00ValueLLTaxINT7.150.00 7.150.00PUV ROLLBACKTax TTL5.79 88.19 82.402025001512NMJSVG TOWNSHIP FARMS LLCPublic Notes:74.2279.935.7106051004A RE 2023 11/3/2025 900 12,600 11,7000.000.00 0.00ValueLLTaxINT13.730.00 13.730.00PUV ROLLBACKTax TTL5.71 93.66 87.952025001512NMJSVG TOWNSHIP FARMS LLCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated392
Union CountyCorrection Listing ReportPage 6 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal74.2279.935.7106051004A RE 2022 11/3/2025 900 12,600 11,7000.000.00 0.00ValueLLTaxINT20.410.00 20.410.00PUV ROLLBACKTax TTL5.71 100.34 94.632025001512NMJSVG TOWNSHIP FARMS LLCPublic Notes:22.42872.73850.3108087008 RE 2025 11/12/2025 166,500 170,890 4,3900.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL850.31 872.73 22.422025001582LOVE, RODNEY LANE& WILLIAMS, TERRY LYNNPublic Notes:12.84869.18856.3408087008 RE 2024 11/12/2025 128,100 130,020 1,9200.000.00 0.00ValueLLTaxINT1.220.00 1.220.00PUV ROLLBACKTax TTL856.34 870.40 14.062025001582LOVE, RODNEY LANE& WILLIAMS, TERRY LYNNPublic Notes:12.64855.92843.2808087008 RE 2023 11/12/2025 128,100 130,020 1,9200.000.00 0.00ValueLLTaxINT2.340.00 2.340.00PUV ROLLBACKTax TTL843.28 858.26 14.982025001582LOVE, RODNEY LANE& WILLIAMS, TERRY LYNNPublic Notes:12.64855.92843.2808087008 RE 2022 11/12/2025 128,100 130,020 1,9200.000.00 0.00ValueLLTaxINT3.470.00 3.470.00PUV ROLLBACKTax TTL843.28 859.39 16.112025001582LOVE, RODNEY LANE& WILLIAMS, TERRY LYNNPublic Notes:344.081,650.991,306.9108096011 RE 2025 11/3/2025 267,700 338,180 70,4800.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL1,306.91 1,650.99 344.082025001514TOMBERLIN, NANCY IPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated393
Union CountyCorrection Listing ReportPage 7 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal156.711,200.591,043.8808096011 RE 2024 11/3/2025 159,200 183,100 23,9000.000.00 0.00ValueLLTaxINT13.710.00 13.710.00PUV ROLLBACKTax TTL1,043.88 1,214.30 170.422025001514TOMBERLIN, NANCY IPublic Notes:155.211,189.051,033.8408096011 RE 2023 11/3/2025 159,200 183,100 23,9000.000.00 0.00ValueLLTaxINT27.550.00 27.550.00PUV ROLLBACKTax TTL1,033.84 1,216.60 182.762025001514TOMBERLIN, NANCY IPublic Notes:155.211,189.051,033.8408096011 RE 2022 11/3/2025 159,200 183,100 23,9000.000.00 0.00ValueLLTaxINT41.510.00 41.510.00PUV ROLLBACKTax TTL1,033.84 1,230.56 196.722025001514TOMBERLIN, NANCY IPublic Notes:29.67642.00612.3308120019 RE 2025 11/21/2025 119,900 125,710 5,8100.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL612.33 642.00 29.672025001636MARTIN, PAMELA T& MARTIN, GEORGE F IIIPublic Notes:23.66584.54560.8808120019 RE 2024 11/21/2025 83,900 87,440 3,5400.000.00 0.00ValueLLTaxINT2.240.00 2.240.00PUV ROLLBACKTax TTL560.88 586.78 25.902025001636MARTIN, PAMELA T& MARTIN, GEORGE F IIIPublic Notes:23.30575.61552.3108120019 RE 2023 11/21/2025 83,900 87,440 3,5400.000.00 0.00ValueLLTaxINT4.310.00 4.310.00PUV ROLLBACKTax TTL552.31 579.92 27.612025001636MARTIN, PAMELA T& MARTIN, GEORGE F IIIPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated394
Union CountyCorrection Listing ReportPage 8 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal23.30575.61552.3108120019 RE 2022 11/21/2025 83,900 87,440 3,5400.000.00 0.00ValueLLTaxINT6.410.00 6.410.00PUV ROLLBACKTax TTL552.31 582.02 29.712025001636MARTIN, PAMELA T& MARTIN, GEORGE F IIIPublic Notes:986.161,177.16191.0008123007 80 RE 2025 11/7/2025 37,400 230,500 193,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL191.00 1,177.16 986.162025001563EDWARDS, GEORGIA C HEIRSPublic Notes:761.42799.5338.1108123007 80 RE 2024 11/7/2025 5,700 119,600 113,9000.000.00 0.00ValueLLTaxINT72.340.00 72.340.00PUV ROLLBACKTax TTL38.11 871.87 833.762025001563EDWARDS, GEORGIA C HEIRSPublic Notes:749.80787.3337.5308123007 80 RE 2023 11/7/2025 5,700 119,600 113,9000.000.00 0.00ValueLLTaxINT138.720.00 138.720.00PUV ROLLBACKTax TTL37.53 926.05 888.522025001563EDWARDS, GEORGIA C HEIRSPublic Notes:749.80787.3337.5308123007 80 RE 2022 11/7/2025 5,700 119,600 113,9000.000.00 0.00ValueLLTaxINT206.200.00 206.200.00PUV ROLLBACKTax TTL37.53 993.53 956.002025001563EDWARDS, GEORGIA C HEIRSPublic Notes:1,571.221,938.27367.0508123007 90 RE 2025 11/10/2025 74,800 395,000 320,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL367.05 1,938.27 1,571.222025001577EDWARDS, GEORGIA C HEIRSPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated395
Union CountyCorrection Listing ReportPage 9 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal1,147.841,436.42288.5808123007 90 RE 2024 11/10/2025 44,500 221,500 177,0000.000.00 0.00ValueLLTaxINT109.050.00 109.050.00PUV ROLLBACKTax TTL288.58 1,545.47 1,256.892025001577EDWARDS, GEORGIA C HEIRSPublic Notes:1,129.791,413.83284.0408123007 90 RE 2023 11/10/2025 44,500 221,500 177,0000.000.00 0.00ValueLLTaxINT209.020.00 209.020.00PUV ROLLBACKTax TTL284.04 1,622.85 1,338.812025001577EDWARDS, GEORGIA C HEIRSPublic Notes:1,129.791,413.83284.0408123007 90 RE 2022 11/10/2025 44,500 221,500 177,0000.000.00 0.00ValueLLTaxINT310.700.00 310.700.00PUV ROLLBACKTax TTL284.04 1,724.53 1,440.492025001577EDWARDS, GEORGIA C HEIRSPublic Notes:Tax 21,088.30 47,585.88 26,497.58Totals for Type PUV Rollback : ValueLL 0.00 0.00 0.003,530,800 8,101,320 4,570,520Tax TTL 21,088.30 50,791.64 29,703.34 0.00INT 0.00 3,205.76 3,205.76JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated396
Union CountyCorrection Listing ReportPage 10 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal3,431.993,945.32513.3305141181 RE 2025 11/6/2025 106,900 821,600 714,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL513.33 3,945.32 3,431.992025001549EASTWOOD CONSTRUCTION PARNPublic Notes:534.99579.6244.6307042601 RE 2025 11/17/2025 6,900 89,600 82,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL44.63 579.62 534.992025001632TAYLOR MORRISON OF CAROLINPublic Notes:595.772,808.432,212.6607150731 RE 2025 11/6/2025 340,200 431,800 91,6000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL2,212.66 2,808.43 595.772025001552STANLEY MARTIN HOMES LLCPublic Notes:583.412,188.601,605.1907150733 RE 2025 11/6/2025 246,800 336,500 89,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL1,605.19 2,188.60 583.412025001551STANLEY MARTIN HOMES LLCPublic Notes:699.184,358.983,659.8007150748 RE 2025 11/6/2025 562,700 670,200 107,5000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL3,659.80 4,358.98 699.182025001556STANLEY MARTIN HOMES LLCPublic Notes:667.314,504.673,837.3607150764 RE 2025 11/6/2025 590,000 692,600 102,6000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL3,837.36 4,504.67 667.312025001554STANLEY MARTIN HOMES LLCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated397
Union CountyCorrection Listing ReportPage 11 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal665.363,856.873,191.5107150766 RE 2025 11/6/2025 490,700 593,000 102,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL3,191.51 3,856.87 665.362025001550STANLEY MARTIN HOMES LLCPublic Notes:684.873,812.643,127.7707150769 RE 2025 11/6/2025 480,900 586,200 105,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL3,127.77 3,812.64 684.872025001555STANLEY MARTIN HOMES LLCPublic Notes:2,614.732,626.1011.3708300342 RE 2025 11/6/2025 1,300 300,400 299,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL11.37 2,626.10 2,614.732025001546PULTE HOME COMPANY LLCPublic Notes:2,634.842,645.3310.4908300343 RE 2025 11/6/2025 1,200 302,600 301,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL10.49 2,645.33 2,634.842025001540PULTE HOME COMPANY LLCPublic Notes:2,617.352,633.0915.7408300344 RE 2025 11/6/2025 1,800 301,200 299,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL15.74 2,633.09 2,617.352025001543PULTE HOME COMPANY LLCPublic Notes:1,369.871,392.6022.7308300362 RE 2025 11/6/2025 2,600 159,300 156,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL22.73 1,392.60 1,369.872025001545PULTE HOME COMPANY LLCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated398
Union CountyCorrection Listing ReportPage 12 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal1,383.861,398.7214.8608300365 RE 2025 11/6/2025 1,700 160,000 158,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL14.86 1,398.72 1,383.862025001544PULTE HOME COMPANY LLCPublic Notes:3,176.843,201.3224.4808300376 RE 2025 11/6/2025 2,800 366,200 363,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL24.48 3,201.32 3,176.842025001541PULTE HOME COMPANY LLCPublic Notes:448.37459.9311.5609417395 RE 2025 11/6/2025 2,400 95,500 93,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL11.56 459.93 448.372025001547STONEBRIDGE LAND HOLDINGSPublic Notes:255.15297.0541.90320200 PP 2025 11/14/2025 8,205 58,166 49,96125.524.19 29.71ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL46.09 326.76 280.672025001609CLONTZ, SCOTTY THOMASPublic Notes:1,988.303,335.301,347.00407139 PP 2025 11/14/2025 266,468 659,803 393,335198.83134.72 333.55ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,481.72 3,668.85 2,187.132025001600STEGALL, ANDREW DICKSONPublic Notes:2,232.214,133.351,901.14407139 PP 2024 11/13/2025 293,930 639,046 345,116446.44190.11 636.55ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,091.25 4,769.90 2,678.652025001598STEGALL, ANDREW DICKSONPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated399
Union CountyCorrection Listing ReportPage 13 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal2,405.153,235.42830.27407139 PP 2023 11/13/2025 132,546 516,511 383,965721.5883.03 804.61ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL913.30 4,040.03 3,126.732025001598STEGALL, ANDREW DICKSONPublic Notes:2,499.343,373.14873.80407139 PP 2022 11/13/2025 139,495 538,496 399,001999.7587.38 1,087.13ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL961.18 4,460.27 3,499.092025001598STEGALL, ANDREW DICKSONPublic Notes:1,463.892,253.66789.77407139 PP 2021 11/13/2025 125,840 359,091 233,251731.9478.98 810.92ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL868.75 3,064.58 2,195.832025001598STEGALL, ANDREW DICKSONPublic Notes:1,711.802,248.68536.88407139 PP 2020 11/13/2025 68,149 285,438 217,2891,027.0853.69 1,080.77ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL590.57 3,329.45 2,738.882025001598STEGALL, ANDREW DICKSONPublic Notes:1,636.808,927.317,290.51407248 PP 2024 11/14/2025 1,091,393 1,336,423 245,030327.360.00 327.36ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL7,290.51 9,254.67 1,964.162025001615ASHCRAFT, JOHN A JRPublic Notes:284.91815.85530.94407483 PP 2025 11/5/2025 79,316 121,878 42,56228.490.00 28.49ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL530.94 844.34 313.402025001523BARNETT INTERNATIONAL CORPPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated400
Union CountyCorrection Listing ReportPage 14 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal409.541,138.33728.79407483 PP 2024 11/5/2025 84,990 132,750 47,76081.910.00 81.91ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL728.79 1,220.24 491.452025001522BARNETT INTERNATIONAL CORPPublic Notes:412.221,148.08735.86407483 PP 2023 11/5/2025 89,542 139,703 50,161123.670.00 123.67ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL735.86 1,271.75 535.892025001522BARNETT INTERNATIONAL CORPPublic Notes:95.98853.99758.01407483 PP 2022 11/5/2025 92,238 103,917 11,67938.390.00 38.39ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL758.01 892.38 134.372025001522BARNETT INTERNATIONAL CORPPublic Notes:93.28858.79765.51407483 PP 2021 11/5/2025 93,218 104,577 11,35946.640.00 46.64ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL765.51 905.43 139.922025001522BARNETT INTERNATIONAL CORPPublic Notes:119.281,097.15977.87407483 PP 2020 11/5/2025 97,719 109,638 11,91971.5697.79 169.35ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,075.66 1,266.50 190.842025001522BARNETT INTERNATIONAL CORPPublic Notes:218.021,313.581,095.56407778 PP 2025 11/12/2025 169,355 203,058 33,70321.800.00 21.80ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,095.56 1,335.38 239.822025001580SRI OPERATING COMPANYPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated401
Union CountyCorrection Listing ReportPage 15 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal342.021,646.691,304.67407778 PP 2024 11/12/2025 158,295 199,792 41,49768.400.00 68.40ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,304.67 1,715.09 410.422025001579SRI OPERATING COMPANYPublic Notes:316.231,755.401,439.17407778 PP 2023 11/12/2025 176,132 214,833 38,70194.870.00 94.87ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,439.17 1,850.27 411.102025001579SRI OPERATING COMPANYPublic Notes:258.251,483.551,225.30407778 PP 2022 11/12/2025 149,957 181,563 31,606103.300.00 103.30ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,225.30 1,586.85 361.552025001579SRI OPERATING COMPANYPublic Notes:596.501,546.29949.79407778 PP 2021 11/12/2025 116,239 189,241 73,002298.250.00 298.25ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL949.79 1,844.54 894.752025001579SRI OPERATING COMPANYPublic Notes:141.3621,373.3021,231.94408397 PP 2025 11/14/2025 3,247,467 3,269,088 21,62114.140.00 14.14ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL21,231.94 21,387.44 155.502025001604CHAMBERS EXPRESS TRUCKINGPublic Notes:1,540.364,773.183,232.82408432 PP 2025 11/3/2025 369,803 546,006 176,203154.04323.28 477.32ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL3,556.10 5,250.50 1,694.402025001515CHARLOTTE RADIOLOGY PAPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated402
Union CountyCorrection Listing ReportPage 16 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal2,794.637,307.394,512.76408432 PP 2024 11/3/2025 413,825 670,095 256,270558.930.00 558.93ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL4,512.76 7,866.32 3,353.562025001511CHARLOTTE RADIOLOGY PAPublic Notes:385.362,849.842,464.48408645 PP 2025 11/14/2025 281,913 325,994 44,08138.540.00 38.54ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,464.48 2,888.38 423.902025001606CMAC INC LOGAN'S ROADHOUSEPublic Notes:638.163,578.222,940.06408645 PP 2024 11/14/2025 269,607 328,127 58,520127.630.00 127.63ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,940.06 3,705.85 765.792025001605CMAC INC LOGAN'S ROADHOUSEPublic Notes:601.033,294.732,693.70408645 PP 2023 11/14/2025 247,015 302,130 55,115180.310.00 180.31ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,693.70 3,475.04 781.342025001605CMAC INC LOGAN'S ROADHOUSEPublic Notes:248.102,612.862,364.76408645 PP 2022 11/14/2025 216,851 239,602 22,75199.25236.48 335.73ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,601.24 2,948.59 347.352025001605CMAC INC LOGAN'S ROADHOUSEPublic Notes:249.142,631.152,382.01408645 PP 2021 11/14/2025 218,433 241,279 22,846124.570.00 124.57ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,382.01 2,755.72 373.712025001605CMAC INC LOGAN'S ROADHOUSEPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated403
Union CountyCorrection Listing ReportPage 17 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal128.523,319.853,191.33408645 PP 2020 11/14/2025 236,886 246,426 9,54077.110.00 77.11ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL3,191.33 3,396.96 205.632025001605CMAC INC LOGAN'S ROADHOUSEPublic Notes:469.61798.46328.85409367 PP 2024 11/4/2025 51,447 124,916 73,46993.9132.89 126.80ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL361.74 925.26 563.522025001518DOUG MCLAIN TRUCKING INCPublic Notes:508.65864.16355.51409367 PP 2023 11/4/2025 56,242 136,713 80,471152.6035.55 188.15ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL391.06 1,052.31 661.252025001518DOUG MCLAIN TRUCKING INCPublic Notes:480.41926.72446.31409367 PP 2022 11/4/2025 70,607 146,610 76,003192.1744.63 236.80ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL490.94 1,163.52 672.582025001518DOUG MCLAIN TRUCKING INCPublic Notes:519.66965.97446.31409367 PP 2021 11/4/2025 70,607 152,819 82,212259.8444.63 304.47ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL490.94 1,270.44 779.502025001518DOUG MCLAIN TRUCKING INCPublic Notes:703.401,392.01688.61409367 PP 2020 11/4/2025 88,328 178,554 90,226422.0568.86 490.91ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL757.47 1,882.92 1,125.452025001518DOUG MCLAIN TRUCKING INCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated404
Union CountyCorrection Listing ReportPage 18 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal35.791,340.151,304.36410041 PP 2025 11/5/2025 272,423 279,897 7,4743.580.00 3.58ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,304.36 1,343.73 39.372025001529FOWLER, BETTY J& FOWLER, MARK SPublic Notes:83.411,977.221,893.81410041 PP 2024 11/5/2025 296,743 309,812 13,06916.68189.38 206.06ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,083.19 2,183.28 100.092025001528FOWLER, BETTY J& FOWLER, MARK SPublic Notes:87.682,065.461,977.78410041 PP 2023 11/5/2025 314,983 328,947 13,96426.30197.78 224.08ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,175.56 2,289.54 113.982025001528FOWLER, BETTY J& FOWLER, MARK SPublic Notes:88.18349.18261.00410041 PP 2022 11/5/2025 41,567 55,611 14,04435.270.00 35.27ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL261.00 384.45 123.452025001528FOWLER, BETTY J& FOWLER, MARK SPublic Notes:65.55323.07257.52410041 PP 2021 11/5/2025 41,751 52,379 10,62832.780.00 32.78ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL257.52 355.85 98.332025001528FOWLER, BETTY J& FOWLER, MARK SPublic Notes:89.81415.95326.14410041 PP 2020 11/5/2025 42,285 53,928 11,64353.880.00 53.88ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL326.14 469.83 143.692025001528FOWLER, BETTY J& FOWLER, MARK SPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated405
Union CountyCorrection Listing ReportPage 19 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal209.2012,236.3312,027.13410581 PP 2024 11/7/2025 1,437,277 1,462,277 25,00041.840.00 41.84ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL12,027.13 12,278.17 251.042025001567HARRIS TEETER LLC 129Public Notes:206.3013,258.5013,052.20410581 PP 2023 11/7/2025 1,581,702 1,606,702 25,00061.890.00 61.89ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL13,052.20 13,320.39 268.192025001567HARRIS TEETER LLC 129Public Notes:201.8313,410.2313,208.40410581 PP 2022 11/7/2025 1,636,121 1,661,121 25,00080.730.00 80.73ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL13,208.40 13,490.96 282.562025001567HARRIS TEETER LLC 129Public Notes:201.6214,525.2514,323.63410581 PP 2021 11/7/2025 1,776,023 1,801,023 25,000100.810.00 100.81ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL14,323.63 14,626.06 302.432025001567HARRIS TEETER LLC 129Public Notes:242.2516,483.2616,241.01410581 PP 2020 11/7/2025 1,676,059 1,701,059 25,000145.350.00 145.35ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL16,241.01 16,628.61 387.602025001567HARRIS TEETER LLC 129Public Notes:260.7418,024.2117,763.47410582 PP 2024 11/4/2025 1,732,514 1,757,945 25,43152.150.00 52.15ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL17,763.47 18,076.36 312.892025001521HARRIS TEETER LLC 182Public Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated406
Union CountyCorrection Listing ReportPage 20 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal7,428.3024,764.7317,336.43410582 PP 2023 11/4/2025 1,708,191 2,440,115 731,92477.530.00 77.53ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL17,336.43 24,842.26 7,505.832025001521HARRIS TEETER LLC 182Public Notes:258.7717,449.9817,191.21410582 PP 2022 11/4/2025 1,693,882 1,719,379 25,497103.510.00 103.51ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL17,191.21 17,553.49 362.282025001521HARRIS TEETER LLC 182Public Notes:258.7017,861.4517,602.75410582 PP 2021 11/4/2025 1,737,171 1,762,701 25,530129.350.00 129.35ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL17,602.75 17,990.80 388.052025001521HARRIS TEETER LLC 182Public Notes:298.7120,360.4320,061.72410582 PP 2020 11/4/2025 1,716,878 1,742,442 25,564179.230.00 179.23ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL20,061.72 20,539.66 477.942025001521HARRIS TEETER LLC 182Public Notes:933.68218,927.77217,994.09410583 PP 2024 11/4/2025 26,375,571 26,488,539 112,968186.740.00 186.74ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL217,994.09 219,114.51 1,120.422025001519HARRIS TEETER LLC 2300Public Notes:990.99194,150.84193,159.85410583 PP 2023 11/4/2025 23,533,120 23,653,855 120,735297.300.00 297.30ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL193,159.85 194,448.14 1,288.292025001519HARRIS TEETER LLC 2300Public Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated407
Union CountyCorrection Listing ReportPage 21 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal567.76126,961.36126,393.60410583 PP 2022 11/4/2025 15,398,831 15,468,002 69,171227.100.00 227.10ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL126,393.60 127,188.46 794.862025001519HARRIS TEETER LLC 2300Public Notes:604.23122,780.48122,176.25410583 PP 2021 11/4/2025 14,895,909 14,969,578 73,669302.120.00 302.12ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL122,176.25 123,082.60 906.352025001519HARRIS TEETER LLC 2300Public Notes:758.78187,108.20186,349.42410583 PP 2020 11/4/2025 19,197,427 19,275,595 78,168455.270.00 455.27ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL186,349.42 187,563.47 1,214.052025001519HARRIS TEETER LLC 2300Public Notes:202.2827,983.5027,781.22410584 PP 2024 11/7/2025 4,311,845 4,343,241 31,39640.460.00 40.46ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL27,781.22 28,023.96 242.742025001569HARRIS TEETER LLC 249Public Notes:207.235,265.385,058.15410584 PP 2023 11/7/2025 792,316 824,778 32,46262.170.00 62.17ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL5,058.15 5,327.55 269.402025001569HARRIS TEETER LLC 249Public Notes:214.045,244.965,030.92410584 PP 2022 11/7/2025 788,051 821,579 33,52885.620.00 85.62ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL5,030.92 5,330.58 299.662025001569HARRIS TEETER LLC 249Public Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated408
Union CountyCorrection Listing ReportPage 22 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal220.365,232.395,012.03410584 PP 2021 11/7/2025 786,818 821,412 34,594110.180.00 110.18ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL5,012.03 5,342.57 330.542025001569HARRIS TEETER LLC 249Public Notes:280.506,549.426,268.92410584 PP 2020 11/7/2025 796,964 832,624 35,660168.300.00 168.30ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL6,268.92 6,717.72 448.802025001569HARRIS TEETER LLC 249Public Notes:122.946,322.116,199.17410586 PP 2024 11/7/2025 949,627 968,461 18,83424.590.00 24.59ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL6,199.17 6,346.70 147.532025001570HARRIS TEETER LLC 343Public Notes:109.566,141.916,032.35410586 PP 2023 11/7/2025 952,978 970,286 17,30832.870.00 32.87ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL6,032.35 6,174.78 142.432025001570HARRIS TEETER LLC 343Public Notes:108.606,320.286,211.68410586 PP 2022 11/7/2025 976,679 993,754 17,07543.440.00 43.44ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL6,211.68 6,363.72 152.042025001570HARRIS TEETER LLC 343Public Notes:95.296,221.006,125.71410586 PP 2021 11/7/2025 963,162 978,144 14,98247.650.00 47.65ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL6,125.71 6,268.65 142.942025001570HARRIS TEETER LLC 343Public Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated409
Union CountyCorrection Listing ReportPage 23 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal117.307,860.007,742.70410586 PP 2020 11/7/2025 988,977 1,003,959 14,98270.370.00 70.37ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL7,742.70 7,930.37 187.672025001570HARRIS TEETER LLC 343Public Notes:37.28884.46847.18411097 PP 2025 11/4/2025 173,852 181,502 7,6503.730.00 3.73ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL847.18 888.19 41.012025001520J & L TRUCKING OF NC LLCPublic Notes:601.806,527.915,926.11414010 PP 2025 11/6/2025 677,890 746,730 68,84060.18592.61 652.79ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL6,518.72 7,180.70 661.982025001535ROCKY RIVER MATERIALS INCPublic Notes:825.299,964.079,138.78414010 PP 2024 11/6/2025 838,036 913,716 75,680165.06913.89 1,078.95ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL10,052.67 11,043.02 990.352025001535ROCKY RIVER MATERIALS INCPublic Notes:882.879,429.418,546.54414010 PP 2023 11/6/2025 783,727 864,687 80,960264.86144.05 408.91ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL8,690.59 9,838.32 1,147.732025001535ROCKY RIVER MATERIALS INCPublic Notes:13.11645.07631.96414281 PP 2025 11/6/2025 72,290 73,790 1,5001.3163.21 64.52ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL695.17 709.59 14.422025001538SECREST RIGGING & MACHINERPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated410
Union CountyCorrection Listing ReportPage 24 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal48.59242.94194.35415076 PP 2024 11/5/2025 29,640 37,050 7,4109.7219.44 29.16ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL213.79 272.10 58.312025001527TELLOS COMPANY INCPublic Notes:48.12240.60192.48415076 PP 2023 11/5/2025 29,640 37,050 7,41014.4419.25 33.69ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL211.73 274.29 62.562025001527TELLOS COMPANY INCPublic Notes:48.12240.60192.48415076 PP 2022 11/5/2025 29,640 37,050 7,41019.2519.25 38.50ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL211.73 279.10 67.372025001527TELLOS COMPANY INCPublic Notes:48.14240.68192.54415076 PP 2021 11/5/2025 29,640 37,050 7,41024.0719.25 43.32ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL211.79 284.00 72.212025001527TELLOS COMPANY INCPublic Notes:57.50287.51230.01415076 PP 2020 11/5/2025 29,640 37,050 7,41034.5023.00 57.50ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL253.01 345.01 92.002025001527TELLOS COMPANY INCPublic Notes:271.01305.4334.42416166 PP 2025 11/6/2025 7,148 63,419 56,27127.103.44 30.54ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL37.86 335.97 298.112025001539WINCHESTER, WAYNEPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated411
Union CountyCorrection Listing ReportPage 25 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal259.642,472.402,212.76577527 PP 2025 11/6/2025 342,056 382,192 40,1360.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL2,212.76 2,472.40 259.642025001558BIO-MEDICAL APPLICATIONS OPublic Notes:387.02482.6695.64577659 PP 2025 11/5/2025 14,287 72,103 57,81638.709.56 48.26ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL105.20 530.92 425.722025001530THE TERRA GROUP LLCPublic Notes:2,779.976,541.273,761.30584779 PP 2024 11/7/2025 310,441 539,887 229,446556.00376.13 932.13ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL4,137.43 7,473.40 3,335.972025001571TRAN & JAVED DDS PAPublic Notes:679.772,372.991,693.22636190 PP 2025 11/14/2025 261,743 366,825 105,08267.99169.32 237.31ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL1,862.54 2,610.30 747.762025001602FS OF THE CAROLINAS LLCPublic Notes:644.85688.9944.14657813 PP 2025 11/14/2025 9,500 148,297 138,79764.494.41 68.90ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL48.55 757.89 709.342025001611GILMORE, JUSTIN JOSEPH& STANNARD, ELIZABETH HANPublic Notes:59.9183.0423.13658727 PP 2025 11/14/2025 4,780 17,165 12,3850.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL23.13 83.04 59.912025001613WOLFE, LELAND MACKPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated412
Union CountyCorrection Listing ReportPage 26 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal2,301.062,301.060.00661941 PP 2025 11/7/2025 0 460,580 460,5800.000.00 0.00ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 2,301.06 2,301.062025001574GIGAPOWERPublic Notes:3,667.513,667.510.00661942 PP 2025 11/7/2025 0 734,089 734,0890.000.00 0.00ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 3,667.51 3,667.512025001573GIGAPOWERPublic Notes:3,665.523,665.520.00661943 PP 2025 11/7/2025 0 547,583 547,5830.000.00 0.00ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 3,665.52 3,665.522025001575GIGAPOWERPublic Notes:23.6723.670.00665011 PP 2025 11/14/2025 0 2,708 2,7082.370.00 2.37ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 26.04 26.042025001608HUCKS, KENNETH IRBYPublic Notes:19.4619.460.00669025 PP 2025 11/14/2025 0 2,526 2,5261.950.00 1.95ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 21.41 21.412025001612GERETY, MARTIN DAVIDPublic Notes:19.4619.460.00669042 PP 2025 11/6/2025 0 2,527 2,5271.950.00 1.95ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 21.41 21.412025001537COLON, RAMON JESUSPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated413
Union CountyCorrection Listing ReportPage 27 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal27.2727.270.00669042 PP 2024 11/6/2025 0 2,660 2,6605.450.00 5.45ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 32.72 32.722025001537COLON, RAMON JESUSPublic Notes:105.95105.950.00669062 PP 2025 11/14/2025 0 22,000 22,00010.590.00 10.59ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 116.54 116.542025001610DPG CONSTRUCTION SERVICESPublic Notes:898.11898.110.00669126 PP 2025 11/14/2025 0 193,309 193,30989.820.00 89.82ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 987.93 987.932025001607MANN, BRIAN CHRISTOPHERPublic Notes:195.17195.170.00669272 PP 2025 11/6/2025 0 22,326 22,32619.510.00 19.51ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 214.68 214.682025001559ME NAILSPublic Notes:179.59179.590.00669428 PP 2025 11/7/2025 0 27,761 27,76117.960.00 17.96ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 197.55 197.552025001568AAPC SUBS LLCPublic Notes:70.2970.290.00669546 PP 2025 11/17/2025 0 10,500 10,5007.030.00 7.03ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 77.32 77.322025001629CHINA CAFE STALLINGS INCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated414
Union CountyCorrection Listing ReportPage 28 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal90.0490.040.00669546 PP 2024 11/17/2025 0 10,500 10,50018.010.00 18.01ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 108.05 108.052025001629CHINA CAFE STALLINGS INCPublic Notes:135.15135.150.00669546 PP 2023 11/17/2025 0 16,445 16,44540.540.00 40.54ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 175.69 175.692025001629CHINA CAFE STALLINGS INCPublic Notes:159.84159.840.00669546 PP 2022 11/17/2025 0 19,450 19,45063.940.00 63.94ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 223.78 223.782025001629CHINA CAFE STALLINGS INCPublic Notes:186.78186.780.00669546 PP 2021 11/17/2025 0 22,745 22,74593.390.00 93.39ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 280.17 280.172025001629CHINA CAFE STALLINGS INCPublic Notes:266.09266.090.00669546 PP 2020 11/17/2025 0 26,590 26,590159.660.00 159.66ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 425.75 425.752025001629CHINA CAFE STALLINGS INCPublic Notes:124.43124.430.00669576 PP 2024 11/6/2025 0 14,550 14,5500.000.00 0.00ValueLLTaxINT0.000.00 0.000.00COUNTYTRANSFERTax TTL0.00 124.43 124.432025001553Public Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated415
Union CountyCorrection Listing ReportPage 29 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal187.70187.700.00669578 PP 2024 11/6/2025 0 22,710 22,7100.000.00 0.00ValueLLTaxINT0.000.00 0.000.00COUNTYTRANSFERTax TTL0.00 187.70 187.702025001557Public Notes:654.12654.120.00669610 PP 2025 11/14/2025 0 129,401 129,40165.410.00 65.41ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 719.53 719.532025001614BSI OPERATIONS LLCPublic Notes:929.39929.390.00669610 PP 2024 11/14/2025 0 143,691 143,691185.880.00 185.88ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 1,115.27 1,115.272025001614BSI OPERATIONS LLCPublic Notes:Tax 1,216,027.33 1,302,033.30 86,005.97Totals for Type Value Change - Discovery : ValueLL 4,280.18 17,660.97 13,380.79145,168,753 157,048,342 11,879,589Tax TTL 1,220,307.51 1,319,694.27 99,386.76 0.00INT 0.00 0.00 0.00JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated416
Union CountyCorrection Listing ReportPage 30 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(1,059.02)508.031,567.0501084007 RE 2025 11/13/2025 310,000 100,500 (209,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,567.05 508.03 (1,059.02)2025001587CANNON, HENRY PIERSON JR& CANNON, LINDA MILLSPublic Notes:(509.54)1,609.012,118.5501084008 RE 2025 11/13/2025 419,100 318,300 (100,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,118.55 1,609.01 (509.54)2025001586CANNON, LINDA MILLS& CANNON, HENRY PIERSON JPublic Notes:(47.34)1,431.731,479.0704120004 RE 2025 11/13/2025 309,300 299,400 (9,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,479.07 1,431.73 (47.34)2025001585MANGUM, JAMES WALTER JRPublic Notes:(115.93)4,180.294,296.2206003001K RE 2025 11/13/2025 882,000 858,200 (23,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.00115.93CHANGE VALUEPER BERTax TTL4,296.22 4,180.29 (115.93)2025001588ESPINOSA, FRANCISCO& ESPINOSA, ELIZABETH APublic Notes:(111.50)4,042.954,154.4506027467 RE 2025 11/13/2025 894,200 870,200 (24,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL4,154.45 4,042.95 (111.50)2025001593OBERER, ANGELA BROWN& OBERER, PATRICK JOSEPHPublic Notes:(1,645.54)3,918.435,563.9706057012 RE 2025 11/17/2025 1,114,800 785,100 (329,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL5,563.97 3,918.43 (1,645.54)2025001617NUNEZ, DIMITRI& NUNEZ, SHERRY ANN DPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated417
Union CountyCorrection Listing ReportPage 31 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(352.36)4,109.094,461.4506060016 RE 2025 11/17/2025 893,900 823,300 (70,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL4,461.45 4,109.09 (352.36)2025001616WLODKOWSKI, BARBARA A TRUS& WLODKOWSKI, ROBERT J TRPublic Notes:(3,724.01)15,830.8319,554.8406066190 RE 2025 11/13/2025 3,914,100 3,168,700 (745,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL19,554.84 15,830.83 (3,724.01)2025001589NATURE'S CALLING LLCPublic Notes:(360.06)5,424.675,784.7306069323 RE 2025 11/18/2025 1,245,100 1,167,600 (77,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL5,784.73 5,424.67 (360.06)2025001634YANG, YAN FANG& DONG, LI ZHENGPublic Notes:(1,423.36)4,976.526,399.8806090005A RE 2025 11/13/2025 1,281,000 996,100 (284,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL6,399.88 4,976.52 (1,423.36)2025001597BEDDOW, CHRISTINE J& BEDDOW, JOHN WPublic Notes:(280.27)1,128.101,408.3706090015B RE 2025 11/13/2025 281,900 225,800 (56,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,408.37 1,128.10 (280.27)2025001594LAKE, SHAWN KEVINPublic Notes:(11,787.14)16,715.6528,502.7906165003A RE 2025 11/17/2025 3,700,700 2,170,300 (1,530,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL28,502.79 16,715.65 (11,787.14)2025001626WIDEWATERS PRESCOT OWNERSHPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated418
Union CountyCorrection Listing ReportPage 32 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(4,863.04)3,373.488,236.5206165003R RE 2025 11/17/2025 1,069,400 438,000 (631,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL8,236.52 3,373.48 (4,863.04)2025001625WIDEWATERS PRESCOT OWNERSHPublic Notes:(9,206.97)1,166.8510,373.8206165713 RE 2025 11/17/2025 1,346,900 151,500 (1,195,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL10,373.82 1,166.85 (9,206.97)2025001624WIDEWATERS PRESCOT OWNERSHPublic Notes:(1,562.70)431.311,994.0106189070 RE 2025 11/13/2025 382,800 82,800 (300,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,994.01 431.31 (1,562.70)2025001596CONN, JOHN JOSEPHPublic Notes:(395.89)6,295.616,691.5006192608 RE 2025 11/13/2025 868,800 817,400 (51,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL6,691.50 6,295.61 (395.89)2025001583NIADZELKA, ALENA& KHUDZIAKOU, ALIAKSEIPublic Notes:(612.34)2,623.603,235.9406198100 RE 2025 11/12/2025 696,500 564,700 (131,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL3,235.94 2,623.60 (612.34)2025001581ISMATULLAYEVA, SHAKHZODA& MIRALIMOV, DILSHODPublic Notes:(741.50)247.17988.6706231001A RE 2025 11/13/2025 212,800 53,200 (159,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL988.67 247.17 (741.50)2025001592CH NESBIT LLCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated419
Union CountyCorrection Listing ReportPage 33 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(670.88)247.17918.0506231001B RE 2025 11/13/2025 197,600 53,200 (144,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL918.05 247.17 (670.88)2025001591CH NESBIT LLCPublic Notes:(247.30)2,612.912,860.2107138027 RE 2025 11/6/2025 572,500 523,000 (49,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,860.21 2,612.91 (247.30)2025001536FISHEL, ROBERT APublic Notes:(398.25)1,345.121,743.3707150001S RE 2025 11/17/2025 362,900 280,000 (82,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,743.37 1,345.12 (398.25)2025001619GURLOV, YELENAPublic Notes:(255.63)2,848.463,104.0908234008B RE 2025 11/13/2025 610,800 560,500 (50,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL3,104.09 2,848.46 (255.63)2025001590DERMID, EDDIE F& DERMID, CINDY HPublic Notes:(215.75)432.84648.5908321003B RE 2025 11/17/2025 97,400 65,000 (32,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL648.59 432.84 (215.75)2025001618GUNN, KYRA A& GUNN, KENT TPublic Notes:(324.23)3,760.684,084.9109072122 RE 2025 11/13/2025 803,800 740,000 (63,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL4,084.91 3,760.68 (324.23)2025001595CASCANTE, KEVIN& CASCANTE, ADRIANNAPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated420
Union CountyCorrection Listing ReportPage 34 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(736.89)4,753.195,490.0809078058 RE 2025 11/13/2025 1,080,300 935,300 (145,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL5,490.08 4,753.19 (736.89)2025001584RINEHART, AMY S& RINEHART, CHRISTOPHERPublic Notes:(255.73)2,075.212,330.9409351017S RE 2025 11/21/2025 484,000 430,900 (53,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.00255.73CHANGE VALUEDUE TO AN APPEALTax TTL2,330.94 2,075.21 (255.73)2025001635SIMPSON, BESSIE AYSCUE& SIMPSON, STEPHEN MICHAEPublic Notes:(16,580.95)99,658.80116,239.7509369002I RE 2025 11/17/2025 13,296,700 11,400,000 (1,896,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL116,239.75 99,658.80 (16,580.95)2025001620MONROE AIRPORT INDUSTRIALPublic Notes:(11.77)0.0011.77310818 PP 2025 11/3/2025 2,326 0 (2,326)(1.18)1.18 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL12.95 0.00 (12.95)2025001516BISHOP, JOHN LARRY HEIRSPublic Notes:(12.77)0.0012.77310818 PP 2024 11/3/2025 1,896 0 (1,896)(1.28)1.28 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL14.05 0.00 (14.05)2025001516BISHOP, JOHN LARRY HEIRSPublic Notes:(21.72)0.0021.72311916 PP 2025 11/17/2025 4,169 0 (4,169)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL21.72 0.00 (21.72)2025001630BOJARSKI, THOMAS JPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated421
Union CountyCorrection Listing ReportPage 35 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(58.09)7,055.057,113.14407459 PP 2025 11/5/2025 813,674 807,029 (6,645)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL7,113.14 7,055.05 (58.09)2025001524BANC OF AMERICA LEASING &Public Notes:(123.36)101.22224.58409367 PP 2025 11/7/2025 47,092 21,225 (25,867)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL224.58 101.22 (123.36)2025001576DOUG MCLAIN TRUCKING INCPublic Notes:(107.03)1,415.981,523.01412111 PP 2025 11/17/2025 197,742 183,846 (13,896)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL1,523.01 1,415.98 (107.03)2025001628MARLIN LEASING CORPORATIONPublic Notes:0.002,604.672,604.67413226 PP 2025 11/5/2025 297,949 297,949 0(260.47)260.47 0.00ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL2,865.14 2,604.67 (260.47)2025001525PEPPER DINING INCPublic Notes:(13.95)76.5190.46577773 PP 2025 11/26/2025 17,801 15,055 (2,746)0.000.00 0.00ValueLLTaxINT0.000.00 0.0013.40CHANGE VALUEDUE TO AN APPEALTax TTL90.46 76.51 (13.95)2025001637PHILEMON, GARY ROGERPublic Notes:(393.39)5,026.655,420.04584472 PP 2025 11/12/2025 620,000 575,000 (45,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL5,420.04 5,026.65 (393.39)2025001578AEROKAGAN LLCPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated422
Union CountyCorrection Listing ReportPage 36 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(8.36)4.3412.70587804 PP 2025 11/6/2025 1,453 497 (956)(0.84)1.27 0.43ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL13.97 4.77 (9.20)2025001532BOLEN, GARY DENZIL JRPublic Notes:(9.15)1.4410.59605295 PP 2025 11/6/2025 2,205 300 (1,905)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL10.59 1.44 (9.15)2025001533HARABEDIAN, LISA MICHELLEPublic Notes:0.00338.64338.64639634 PP 2025 11/5/2025 38,737 38,737 0(33.86)33.86 0.00ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL372.50 338.64 (33.86)2025001531GE PRECISION HEALTHCARE LLPublic Notes:(16.06)11.1627.22654755 PP 2023 11/17/2025 4,321 1,771 (2,550)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL27.22 11.16 (16.06)2025001633Public Notes:(41.64)0.0041.64663818 PP 2024 11/6/2025 6,350 0 (6,350)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL41.64 0.00 (41.64)2025001542COURTNEY, BETTY RUSHINGPublic Notes:(325.11)0.00325.11667733 PP 2024 11/6/2025 29,813 0 (29,813)0.000.00 0.00ValueLLTaxINT0.000.00 0.00175.30TAXPAYER MOVEDTax TTL325.11 0.00 (325.11)2025001548PHIFER, LINDA LEEPublic Notes:JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated423
Union CountyCorrection Listing ReportPage 37 of 372025/12/01 11:22:28 AMDate Posted between 11/1/2025 and 11/30/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(907.62)4,059.994,967.61D8312001E RE 2025 11/17/2025 746,000 609,700 (136,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL4,967.61 4,059.99 (907.62)2025001621TOURNAMENT DRIVE INVESTORSPublic Notes:(8,018.10)35,825.4243,843.52K8312001E80 RE 2025 11/17/2025 6,584,100 5,380,000 (1,204,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL43,843.52 35,825.42 (8,018.10)2025001623TOURNAMENT DRIVE INVESTORSPublic Notes:(10.49)49.1259.61K8312001E90 RE 2025 11/17/2025 12,500 10,300 (2,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL59.61 49.12 (10.49)2025001622TOURNAMENT DRIVE INVESTORSPublic Notes:Tax 320,880.62 252,317.89 (68,562.73)Totals for Type Value Change - Release : ValueLL 298.06 0.43 (297.63)46,757,428 36,820,409 (9,937,019)Tax TTL 321,178.68 252,318.32 (68,860.36) 560.36INT 0.00 0.00 0.00Grand Totals :YearRefund Amount560.36Tax 1,568,423.94 1,616,703.28 48,279.34Value 204,636,171197,414,67213,083.16LL 4,578.24 17,661.407,221,499Tax TTL 1,573,002.18 1,637,570.44 64,568.26560.36INT 0.00 3,205.76 3,205.76JMCMANUSCopyright (C) 1997-2025 DEVNET Incorporated424
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-040 Agenda Date:1/12/2026
TITLE:..title
Contract - Insurance Broker Services
INFORMATION CONTACT:
Jeff Morgan, Security Risk Management, Director, 407-592-7051
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
The Procurement Department partnered with the Security Risk Management Department to issue
Request for Proposals #2026-019 Insurance Broker Service. On September 30, 2025, two proposals
were received and reviewed by an evaluation team in accordance with applicable evaluation criteria
for this project. As a result, the team requests approval to enter into a contract with the top
scoring/ranked preferred offeror, USI Insurance Services, LLC, to provide insurance brokerage
services. This contract has an initial term of two years with three, one-year renewal options at the
sole discretion of the County and is subject to annual budget appropriation.
FINANCIAL IMPACT:
The anticipated annual cost for this service is $62,500 in years one and two. Costs for years three
through five are $67,500, $70,000 and $72,500, respectively. Since this contract contains a two-year
initial term and three one-year renewal options, a total of $335,000 is estimated to be spent. Funding
is available in the adopted FY2026 budget with future expenditures subject to annual BOCC budget
appropriation.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™425
1
STATE OF NORTH CAROLINA
AGREEMENT
COUNTY OF UNION
THIS AGREEMENT is made and entered into __________________________, by and
between UNION COUNTY, a political subdivision of the State of North Carolina, whose address is
500 North Main Street, Monroe, NC 28112, hereinafter “Union,” and USI INSURANCE
SERVICES, LLC, a North Carolina limited liability company, whose address is 8540 Colonnade
Center Drive, Suite 111, Raleigh, NC 27615, hereinafter “Contractor.”
W I T N E S S E T H
WHEREAS, Union desires that Contractor perform certain insurance brokerage services; and
WHEREAS, Contractor is willing to perform such services as described in this Agreement.
NOW, THEREFORE, in consideration of the mutual covenants and agreements hereinafter
set forth, the parties hereto do each contract and agree with the other as follows:
1. SERVICES PERFORMED. Contractor agrees to perform the services as set forth in
(i) Union’s Request for Proposal No. 2026-019, “Insurance Broker Service,” including Addendum
No. 1 thereto dated September 12, 2025 (the “RFP”), and (ii) Contractor’s proposal (the “Proposal”),
which are each attached and incorporated herein by reference. This document (pages 1-6), the RFP,
and the Proposal are collectively referred to herein as the “Agreement.” In the event of any conflict
among these documents, the RFP shall govern over the Proposal, and this document (pages 1-6) shall
govern over the RFP and the Proposal.
2. FEE AND PAYMENT SCHEDULE. Union shall pay Contractor in accordance with
the rates set forth in the attached “Appendix A – Pricing Form,” which is incorporated herein by
reference. Contractor shall invoice Union on an annual basis for Services performed, or upon such
other schedule as may be agreed upon by the parties. Payment is due within thirty (30) days of
receipt of an accurate invoice by Union’s Finance Department. All payments shall be conditioned
upon appropriation by the Union County Board of Commissioners of sufficient funds for each
request for services.
3. TERM AND TERMINATION. The Effective Date is January 1, 2026. This
Agreement shall have a term of two (2) years (the “Initial Term”). Upon completion of the Initial
Term, Union may, in its sole discretion, elect to renew this Agreement for up to three (3) additional
one (1)-year terms, each a “Renewal Term,” upon written notice to the Contractor. Union may
terminate this Agreement at any time, without cause, upon provision of ten (10) days’ written notice
to Contractor. In the event of termination without cause, Contractor shall be paid for services
performed to the date of notification of termination by Union.
4. OWNERSHIP OF DOCUMENTS. All deliverables and any other contract
documents prepared by Contractor, or any subcontractors or subconsultants under the terms of this
Agreement (“the Documents”), shall be the property of Union. Contractor further acknowledges that
Union is subject to Chapter 132 of the North Carolina General Statutes, the Public Records Act (the
426
2
“Act”), and that this Agreement, as well as any of the Documents as defined herein, shall be a public
record as defined in such Act, and as such, will be open to public disclosure and copying.
5. INSURANCE. The attached Exhibit A, Insurance Requirements, is incorporated
herein by reference.
6. INDEMNIFICATION. Contractor agrees to protect, defend, indemnify and hold
Union, its officers, employees and agents free and harmless from and against any and all losses,
penalties, damages, settlements, costs, charges, professional fees or other expenses or liabilities of
every kind and character arising out of or relating to any and all claims, liens, demands, obligations,
actions, proceedings, or causes of action of every kind in connection with or arising out of this
Agreement and/or the performance hereof that are due, in whole or in part, to the negligence of
Contractor, its officers, employees, subcontractors or agents. Contractor further agrees to investigate,
handle, respond to, provide defense for, and defend the same at its sole expense and agrees to bear all
other costs and expenses related thereto.
7. DECLARATION BY CONTRACTOR. Contractor declares that Contractor has
complied with all federal, state and local laws regarding the location and operation of Contractor’s
business and regarding business permits, certificates, and licenses that may be required to carry out
the work to be performed under this Agreement.
8. FEDERAL, STATE, AND LOCAL TAXES. Neither federal, nor state, nor local
income tax nor payroll tax of any kind shall be withheld or paid by Union on behalf of Contractor or
the employees of Contractor. Contractor shall not be treated as an employee with respect to the
services performed hereunder for federal or state tax purposes.
9. NOTICE TO CONTRACTOR REGARDING ITS TAX DUTIES AND
LIABILITIES. Contractor understands that Contractor is responsible to pay, according to law,
Contractor’s income tax. If Contractor is not a corporation, Contractor further understands that
Contractor may be liable for self-employment (social security) tax, to be paid by Contractor
according to law.
10. FRINGE BENEFITS. Because Contractor is engaged in Contractor’s own
independently established business, Contractor is not eligible for, and shall not participate in, any
employee pension, health or other fringe benefit plan of Union.
11. UNION NOT RESPONSIBLE FOR WORKERS’ COMPENSATION. No workers’
compensation insurance shall be obtained by Union concerning Contractor or the employees of
Contractor. Contractor shall comply with the workers’ compensation law concerning Contractor and
the employees of Contractor.
12. NO AUTHORITY TO BIND UNION. Contractor has no authority to enter into
contracts or agreements on behalf of Union. This Agreement does not create a partnership or any
form of agency between the parties.
13. ASSIGNMENT. Neither Union nor Contractor shall assign, sublet or transfer any
rights under or interest in this Agreement (including, but without limitation, monies that may become
due or monies that are due) without the written consent of the other, except to the extent that any
assignment, subletting or transfer is mandated by law or the effect of this limitation may be restricted
427
3
by law. Unless specifically stated to the contrary in any written consent to assignment, no
assignment shall release or discharge the assignor from any duty or responsibility under this
Agreement.
14. NON-WAIVER. The failure of either party to exercise any of its rights under this
agreement for a breach thereof shall not be deemed to be a waiver of such rights or a waiver of any
subsequent breach.
15. HOW NOTICES SHALL BE GIVEN. Any notice given in connection with this
agreement shall be given in writing and shall be delivered either by hand to the party or by certified
mail, return receipt requested, to the party at the party’s address stated herein. Any party may change
its address stated herein by giving notice of the change in accordance with this paragraph.
16. APPLICABLE LAW AND JURISDICTION. This Agreement shall be construed and
enforced in accordance with the laws of the State of North Carolina. The parties to this Agreement
confer exclusive jurisdiction of all disputes arising hereunder upon the General Courts of Justice of
Union County, North Carolina.
17. COMPLETE AGREEMENT. This Agreement contains the complete agreement of
the parties regarding the terms and conditions of the Agreement, and there are no oral or written
conditions, terms, warranties, understandings or other agreements pertaining thereto which have not
been incorporated herein. This Agreement may be modified only by written instrument duly
executed by both parties, or their respective successors in interest.
18. SEVERABILITY. The provisions hereof are severable, and should any provision be
determined to be invalid, unlawful or otherwise null and void by any court of competent jurisdiction,
the other provisions shall remain in full force and effect and shall not thereby be affected unless such
ruling shall make further performance hereunder impossible or impose an unconscionable burden
upon one of the parties.
19. AUTHORITY. Each party warrants that it has the corporate or other organizational
power and authority to execute, deliver and perform this Agreement. Each party further warrants that
the execution, delivery and performance by it of the Agreement has been duly authorized and
approved by all requisite action of the party’s management and appropriate governing body.
20. E-VERIFY. E-Verify is the federal program operated by the United States
Department of Homeland Security and other federal agencies, or any successor or equivalent
program, used to verify the work authorization of newly hired employees pursuant to federal
law. Contractor shall ensure that Contractor and any subcontractor performing work under this
Agreement: (i) uses E-Verify if required to do so by North Carolina law; and (ii) otherwise complies
with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes. A breach of
this provision by Contractor will be considered a breach of this Agreement, which entitles Union to
terminate this Agreement, without penalty, upon notice to Contractor.
[Signatures follow on the next page.]
428
4
IN WITNESS WHEREOF, the parties hereto, acting under authority of their respective
governing bodies, have hereunto set their hands and seals, and have caused this Agreement to be duly
executed, this the day and year first above written.
UNION COUNTY
By: (SEAL)
Brian W. Matthews, County Manager
USI INSURANCE SERVICES, LLC
By: (SEAL)
Approved as to Legal Form: RLM
This instrument has been preaudited in the manner
required by The Local Government Budget and Fiscal
Control Act.
Deputy Finance Officer
429
5
Exhibit A
Insurance Requirements
I. BASIC INSURANCE REQUIREMENTS. At Contractor’s sole expense, Contractor
shall procure and maintain the following minimum insurances with insurers authorized to do
business in North Carolina and rated A-VII or better by A.M. Best, or as otherwise authorized by
the Union County Risk Manager.
A. WORKERS’ COMPENSATION
Statutory (coverage for three or more employees) limits covering all employees,
including Employer’s Liability with limits of:
$500,000 Each Accident
$500,000 Disease - Each Employee
$500,000 Disease - Policy Limit
B. PROFESSIONAL LIABILITY
$1,000,000 Claims Made
Contractor shall provide evidence of continuation or renewal of Professional
Liability Insurance for a period of two (2) years following termination of the
Agreement.
II. ADDITIONAL INSURANCE REQUIREMENTS.
A. The Contractor’s General Liability policy shall be endorsed, specifically or
generally, to include the following as Additional Insured:
UNION COUNTY, ITS OFFICERS, AGENTS AND EMPLOYEES ARE
INCLUDED AS ADDITIONAL INSURED WITH RESPECT TO THE
GENERAL LIABILITY INSURANCE POLICY.
B. Before commencement of any work or event, Contractor shall provide a
Certificate of Insurance in satisfactory form as evidence of the insurances
required above.
C. Contractor shall have no right of recovery or subrogation against Union County
(including its officers, agents and employees).
D. It is the intention of the parties that the insurance policies afforded by Contractor
shall protect both parties and be primary and non-contributory coverage for any
and all losses covered by the above-described insurance.
E. Union County shall have no liability with respect to Contractor’s personal
property whether insured or not insured. Any deductible or self-insured retention
is the sole responsibility of Contractor.
430
6
F. Notwithstanding the notification requirements of the Insurer, Contractor hereby
agrees to notify County’s Risk Manager at 500 North Main Street, Monroe, NC
28112, within two (2) days of the cancellation or substantive change of any
insurance policy set out herein. Union, in its sole discretion, may deem failure to
provide such notice as a breach of this Agreement.
G. The Certificate of Insurance should note in the Description of Operations the
following:
Department: County Management
Contract #: 10059
H. Insurance procured by Contractor shall not reduce nor limit Contractor’s
contractual obligation to indemnify, save harmless and defend Union County for
claims made or suits brought which result from or are in connection with the
performance of this Agreement.
I. Certificate Holder shall be listed as follows:
Union County
Attention: Risk Manager
500 North Main Street
Monroe, NC 28112
J. If Contractor is authorized to assign or subcontract any of its rights or duties
hereunder and in fact does so, Contractor shall ensure that the assignee or
subcontractor satisfies all requirements of this Agreement, including, but not
limited to, maintenance of the required insurances coverage and provision of
certificate(s) of insurance and additional insured endorsement(s), in proper form
prior to commencement of services.
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-053 Agenda Date:1/12/2026
TITLE:..title
Contract Renewal - Website Hosting and Maintenance
INFORMATION CONTACT:
Liz Cooper, Public Communications, Director, 704-283-3587
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
February 1, 2021, Regular Meeting, Agenda Item #5 - Approved Website Redesign Contract
BACKGROUND:
In accordance with the Union County Procurement Policy, Section 3.5.3, the Assistant County
Manager approved an exemption from the RFP process for good cause and when in the best
interests of Union County. Public Communications requested the exemption to the RFP process for
website hosting, maintenance and support for several County websites. Our current agreement with
Granicus, LLC ends in February 2026. The County Attorney’s Office advised any renewal term longer
than one year should be considered for a Request for Proposals (RFP). Due to the monumental task
of a RFP, which could result in a new website vendor, and in turn, the redesign and content migration
of six County websites, it is not feasible to accomplish within less than a year and a half and during a
large, ongoing digital accessibility project. Redesigning and migrating content for six County websites
would require a significant investment of time and effort from both staff and vendors. The process
involves extensive planning, content review, design development, testing, and coordination across
multiple departments to ensure continuity of service and accessibility compliance. Given the scope of
work and the potential impact on daily operations, extending the current agreement will allow the
County adequate time to conduct a thorough and competitive RFP process while maintaining stable
website operations. This extension would also ensure sufficient time for a smooth transition, including
redesign and content migration, should a new vendor be selected through that process. Renewing
our contract with Granicus, LLC for a three-year term with a total estimated expense over that term
totaling $213,556.21 for website hosting, maintenance and support for six Union County websites. to
support Union County’s website needs is in the best interest of the County. Within that timeframe,
Public Communications will initiate a RFP for website redesign in partnership with the Procurement
department.
The Public Communications department has utilized the contractual services of Granicus, LLC for
Union County, NC Printed on 1/6/2026Page 1 of 2
powered by Legistar™495
File #:26-053 Agenda Date:1/12/2026
website design, hosting and maintenance since 2021. Granicus has been effective and efficient in
meeting our service needs, and the department requests to continue this service for an additional
three years.
FINANCIAL IMPACT:
The anticipated first year cost for this service is $65,782.47. Costs for years two and three are
$71,045.06 and $76,728.68, respectively. Since the contract contains a three-year term, a total of
$213,556.21 is estimated to be spent. Funding is available in the FY2026 budget with future
expenditures subject to annual BOCC budget appropriation.
Union County, NC Printed on 1/6/2026Page 2 of 2
powered by Legistar™496
497
498
499
500
501
502
503
Granicus shall ensure all web content and mobile applications comply with Level A and Level AA success
criteria and conformance requirements specified in Web Content Accessibility Guidelines 2.1 and shall
also comply with all federal laws and regulations regarding web and mobile accessibility. Granicus
agrees to indemnify and hold Client, its officers, employees and agents, free and harmless from and
against any and all losses, penalties, demands, obligations or causes of action relating to any violation
by Granicus of 28 CFR Part 35 regarding web and mobile accessibility.INT _______
.
504
Granicus, LLC
Signature: ______________________________
Name: _________________________________
Title: __________________________________
Date: __________________________________
505
Memorandum
Public Communications
500 N. Main Street, Suite 810
Monroe, NC 28112
T 704.283.3587 unioncountync.gov
To: Clayton Voignier, Assistant County Manager
From: Liz Cooper, Public Communications Director
Date: Nov. 7, 2025
Re: Exemption of RFP Process – Granicus, LLC
Pursuant to Union County Procurement Policy, Section 3.5.3, which states in part, "...
Because there are no statutory requirements applicable to the procurement of such
services, an Assistant County Manager (ACM) or the County Manager may exempt a
service from the RFP process for good cause and when in the best interests of Union County.
The exemption of any such service exceeding $150,000 shall be reported to the Board of
Commissioners at its next regular meeting and shall include the justification for exemption."
Public Communications is requesting an exemption to the RFP process for website hosting,
maintenance and support for several County websites. Our current agreement with Granicus, LLC
ends in February 2026. The County Attorney’s Office advised any renewal term longer than one year
should be considered for a Request for Proposals (RFP). Due to the monumental task of a RFP, which
could result in a new website vendor, and in turn, the redesign and content migration of six County
websites, it is not feasible to accomplish before February 2026 and during a large, ongoing digital
accessibility project.
Redesigning and migrating content for six County websites would require a significant investment of
time and effort from both staff and vendors. The process involves extensive planning, content review,
design development, testing, and coordination across multiple departments to ensure continuity of
service and accessibility compliance. Given the scope of work and the potential impact on daily
operations, extending the current agreement will allow the County adequate time to conduct a
thorough and competitive RFP process while maintaining stable website operations. This extension
would also ensure sufficient time for a smooth transition, including redesign and content migration,
should a new vendor be selected through that process.
It is my determination that renewing our contract with Granicus, LLC for a three-year term to support
Union County’s website needs is in the best interest of the County. Within that timeframe, Public
Communications will initiate a RFP for website redesign in partnership with the Procurement &
Contract Management department.
506
Page | 2 unioncountync.gov
Upon approval of the Assistant County Manager, Public Communications will submit a contract
amendment for Granicus LLC to renew our contract for three years with a total estimated expense
over that term totaling $213,556.21 for website hosting, maintenance and support for six Union County
websites. This will also be added to an upcoming Board of Commissioners agenda for approval to
renew the current contract.
__________________________________________ _____________
Clayton Voignier, Assistant County Manager Date
11/7/2025
507
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-055 Agenda Date:1/12/2026
TITLE:..title
Resolution - Amendment to the Union County Property Acquisition Policy and Procedures
INFORMATION CONTACT:
Brian Matthews, County Manager, 704-292-2597
ACTION REQUESTED:
Adopt the Resolution to Adopt an Amendment to the Union County Property Acquisition Policy and
Procedures.
PRIOR BOARD ACTIONS:
The Board previously adopted the Union County Property Acquisition Policy and Procedures.
BACKGROUND:
The Board previously adopted the Union County Property Acquisition Policy and Procedures. Staff
recommends updating this document to set forth certain additional authority for the express
acceptance of dedicated easements. The revised language is shown on the attachment to the
proposed resolution.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/6/2026Page 1 of 1
powered by Legistar™508
RESOLUTION TO ADOPT AN AMENDMENT TO THE UNION COUNTY PROPERTY
ACQUISITION POLICY AND PROCEDURES
WHEREAS, the Union County Board of Commissioners previously adopted the Union
County Property Acquisition Policy and Procedures; and
WHEREAS, the Board desires to adopt an amendment to the Union County Property
Acquisition Policy and Procedures in order to set forth certain authority related to property
acquisition.
NOW, THEREFORE, be it resolved by the Union County Board of Commissioners as
follows:
1. The Board does hereby adopt the “Amendment to the Union County Property
Acquisition Policy and Procedures, ” as such amendment is set forth as an attachment
to this resolution.
Adopted this the 12th day of January, 2026.
ATTEST:
_______________________________ ____________________________________
Lynn G. West, Clerk to the Board Brian Helms, Chair
Union County Board of Commissioners
509
1
AMENDMENT TO THE UNION COUNTY PROPERTY ACQUISITION POLICY
AND PROCEDURES
(January 12, 2026)
1. Amend the Section entitled “Coverage:” by inserting the following at the end of
this Section:
However, notwithstanding anything herein to the contrary, the authority
and process for the express acceptance of dedicated easements shall be
as set forth in the section of this document entitled “Acceptance of
Dedicated Easements.”
2. Add a new Section entitled “Acceptance of Dedicated Easements:” at the end of
the document, which shall read as follows:
Acceptance of Dedicated Easements: This section sets forth
the authority and process for express acceptance of dedicated
easements. Dedicated easements may be dedicated by plat to Union
County or Union County Water (or other similar verbiage indicating use
by Union County); dedicated for sewer, sanitary sewer, water, or other
similar uses; dedicated generally to public use; or dedicated with similar
verbiage indicating use by a local government entity. The use of
easements dedicated for use is deemed approved by the Board of
Commissioners upon acceptance of such easements as described in
this section, for entering upon the land for purposes of excavating,
constructing, installing, inspecting, maintaining, repairing, replacing,
improving, altering, and operating in, upon, across, under and through
the land all water and sewer utilities together with the right to install
taps and appliances and other apparatus pertaining to constructing and
maintaining said utilities. Such use is approved as in the public
interest.
The County Manager is hereby granted the authority to expressly
accept easements by dedication as described above for such uses
through the execution of a written instrument accepting such dedicated
easements. This authority includes the power to accept such
easements dedicated prior to the date of this section being adopted, as
well as prospectively for any such easements dedicated after the date
of this section being adopted. The County Manager is also granted the
power to delegate such authority to the Deputy County Manager, an
Assistant County Manager, the Water Administrator, or a Department
510
2
Director. A written instrument accepting dedicated easements may be
recorded in the office of the Union County Register of Deeds.
511
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-020 Agenda Date:1/12/2026
TITLE:..title
Minutes for Approval
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Approve minutes of regular meeting of April 14, 2025
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Draft minutes of the regular meeting of April 14, 2025, have been provided to the Commissioners for
review and approval.
FINANCIAL IMPACT:
None
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™512
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:25-753 Agenda Date:1/12/2026
TITLE:..title
Wastewater Treatment Capacity - Monthly Update
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
None - Information Only
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Union County Water is closely monitoring the wastewater treatment capacities at our Water
Reclamation Facilities. Permitting Capacity is evaluated using the Actual Plant Flows plus the
Permitted/Obligated Flows (unconnected). Union County Water was asked to provide regular
updates. Plant flow information through November 2025 is summarized in the attached table.
Twelve Mile Creek
·Percent of Actual Flows = 70.1%
·Percent of Actual + Permitted Flows = 89.1%
·Actual Flows (MGD)= 5.254
·Actual + Permitted Obligated Flows (MGD)= 6.686
Crooked Creek
·Percent of Actual Flows = 61.3%
·Percent of Actual + Permitted Flows = 87.9%
·Actual Flows (MGD)= 1.164
·Actual + Permitted Obligated Flows (MGD)= 1.671
Olde Sycamore
·Percent of Actual Flows = 26.0%
·Percent of Actual + Permitted Flows = 26.0%
·Actual Flows (MGD)= 0.039
·Actual + Permitted Obligated Flows (MGD)= 0.039
Tallwood
·Percent of Actual Flows = 44.0%
Union County, NC Printed on 12/30/2025Page 1 of 2
powered by Legistar™513
File #:25-753 Agenda Date:1/12/2026
·Percent of Actual + Permitted Flows = 44.0%
·Actual Flows (MGD)= 0.022
·Actual + Permitted Obligated Flows (MGD)= 0.022
Grassy Branch
·Percent of Actual Flows = 84.0%
·Percent of Actual + Permitted Flows = 86.0%
·Actual Flows (MGD)= 0.042
·Actual + Permitted Obligated Flows (MGD)= 0.043
In addition to the wastewater treatment capacities, flow volumes associated with development
projects that are in the planning and review process within the Twelve Mile Creek and Crooked Creek
WRF service areas are provided for information as well. Development flow volumes through
November 2025 are summarized in the attached tables.
FINANCIAL IMPACT:
None
Union County, NC Printed on 12/30/2025Page 2 of 2
powered by Legistar™514
Water Reclamation Facility Flows
WRF
Permitted
Capacity
(MGD)
Actual
Average
Daily Flow1
(MGD)
Percent
of Actual
Flow
Used
Actual +
Permitted
Obligated
Flows (MGD)
Percent of
Permitted
Flow Used
Actual
Rainfall
(in)
Twelve Mile Creek 7.5 5.254 70.1% 6.686 89.1% 0.6 Crooked Creek 1.9 1.164 61.3% 1.671 87.9% 0.5 Olde Sycamore 0.15 0.039 26.0% 0.039 26.0% 1.8 Tallwood 0.05 0.022 44.0% 0.022 44.0% 1.3 Grassy Branch 0.05 0.042 84.0% 0.043 86.0% 0.6
1Based on a 12-month rolling average.
Development Flows
12-Mile Creek WRF
Backlog Type Number of Projects Requested Flow (MGD)
Approved – Permit Submittal Pending 4 0.151 Engineering Plan Review 16 0.761 Sketch Plan Review 16 0.465
Totals 36 1.377
Crooked Creek WRF
Backlog Type Number of Projects Requested Flow (MGD)
Approved – Permit Submittal Pending 3 0.073 Engineering Plan Review 5 0.197 Sketch Plan Review 7 0.146
Totals 15 0.416
515
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-002 Agenda Date:1/12/2026
TITLE:..title
November 2025 Union County Public Schools - Monthly Report
INFORMATION CONTACT:
Beverly Liles, Finance, Director 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This is the monthly report from UCPS as required by the Budget Ordinance.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™516
Union County Public Schools
YTD Budget Report
November 30, 2025
Values
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
10 State Expense 51 Regular Instructions Services $189,321,509.58 $72,495,707.56 $223,113.50 $116,602,688.52
52 Special Populations Services $44,729,686.98 $17,285,448.91 $1,831,384.12 $25,612,853.95
53 Alternative Programs and Services $3,545,678.25 $1,361,828.38 $0.00 $2,183,849.87
54 School Leadership Services $11,436,922.44 $5,222,476.23 $0.00 $6,214,446.21
55 Co-Curricular Services $6,987.53 $0.00 $0.00 $6,987.53
58 School-Based Support Services $9,279,421.03 $7,383,676.93 $24,024.08 $1,871,720.02
61 Support and Development Services $350,816.98 $104,879.94 $0.00 $245,937.04
62 Special Population Support and Development Services $346,291.08 $69,483.74 $0.00 $276,807.34
63 Alternative Programs and Services Support and Development Services $4,522.22 $0.00 $0.00 $4,522.22
64 Technology Support Services $2,019,657.73 $293,581.65 $43,270.52 $1,682,805.56
65 Operational Support Services $35,586,112.99 $13,270,514.06 $367,058.75 $21,948,540.18
66 Financial and Human Resource Services $338,362.30 $70,901.12 $0.00 $267,461.18
67 Accountability Services $1,118.63 $0.00 $0.00 $1,118.63
68 System-Wide Pupil Support Services $14,073.29 $0.00 $0.00 $14,073.29
69 Policy, Leadership and Public Relations Services $641,449.09 $249,760.03 $0.00 $391,689.06
72 Nutrition Services $1,586.00 $77,571.83 $0.00 -$75,985.83
81 Payments to Other Governmental Units $0.00 -$8,845.29 $0.00 $8,845.29
Expense Total $297,624,196.12 $117,876,985.09 $2,488,850.97 $177,258,360.06
Revenue 33 Other State Allocations for Current Operations -$297,624,196.12 -$117,716,512.51 $0.00 -$179,907,683.61
Revenue Total -$297,624,196.12 -$117,716,512.51 $0.00 -$179,907,683.61
State Total $0.00 $160,472.58 $2,488,850.97 -$2,649,323.55
10 Total $0.00 $160,472.58 $2,488,850.97 -$2,649,323.55
20 Local Expense 51 Regular Instructions Services $33,991,002.71 $16,738,891.71 $5,250,789.33 $12,001,321.67
52 Special Populations Services $6,100,949.00 $2,289,200.69 $443,213.71 $3,368,534.60
53 Alternative Programs and Services $5,413,543.00 $1,301,825.50 $749.64 $4,110,967.86
54 School Leadership Services $13,905,937.04 $6,114,215.79 $41,395.00 $7,750,326.25
55 Co-Curricular Services $2,468,938.00 $1,097,656.14 $36,279.63 $1,335,002.23
58 School-Based Support Services $10,571,700.12 $4,209,657.09 $274,792.50 $6,087,250.53
61 Support and Development Services $3,177,252.75 $1,267,363.90 $4,051.19 $1,905,837.66
62 Special Population Support and Development Services $408,978.00 $258,196.47 $0.00 $150,781.53
63 Alternative Programs and Services Support and Development Services $176,490.00 $66,341.69 $0.00 $110,148.31
64 Technology Support Services $4,400,087.88 $1,912,219.62 $13,473.12 $2,474,395.14
65 Operational Support Services $30,112,456.50 $11,663,008.64 $1,754,095.08 $16,695,352.78
66 Financial and Human Resource Services $9,360,881.00 $5,173,912.68 $486,532.51 $3,700,435.81
67 Accountability Services $636,630.00 $236,819.85 $73,083.61 $326,726.54
68 System-Wide Pupil Support Services $584,660.00 $309,384.59 $2,640.85 $272,634.56
69 Policy, Leadership and Public Relations Services $3,804,770.00 $1,621,301.45 $142,017.95 $2,041,450.60
71 Community Services $135,000.00 $178.93 $0.00 $134,821.07
72 Nutrition Services $442,377.00 $218,389.72 $0.00 $223,987.28
517
Union County Public Schools
YTD Budget Report
November 30, 2025
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
20 Local Expense 81 Payments to Other Governmental Units $14,517,960.00 $3,456,242.32 $0.00 $11,061,717.68
Expense Total $140,209,613.00 $57,934,806.78 $8,523,114.12 $73,751,692.10
Revenue 44 Local Sources - Unrestricted -$140,209,613.00 -$58,389,950.17 $0.00 -$81,819,662.83
Revenue Total -$140,209,613.00 -$58,389,950.17 $0.00 -$81,819,662.83
Local Total $0.00 -$455,143.39 $8,523,114.12 -$8,067,970.73
20 Total $0.00 -$455,143.39 $8,523,114.12 -$8,067,970.73
30 Federal Expense 51 Regular Instructions Services $2,928,573.51 $319,457.81 $0.00 $2,609,115.70
52 Special Populations Services $20,311,794.50 $2,393,734.60 $8,860.25 $17,909,199.65
53 Alternative Programs and Services $13,573,558.28 $1,716,961.58 $143,751.97 $11,712,844.73
54 School Leadership Services $449,941.08 $36,683.17 $0.00 $413,257.91
58 School-Based Support Services $2,661,489.60 $295,490.21 $182,391.49 $2,183,607.90
61 Support and Development Services $0.00 $0.00 $0.00 $0.00
62 Special Population Support and Development Services $479,210.64 $87,684.59 $0.00 $391,526.05
63 Alternative Programs and Services Support and Development Services $247,675.27 $23,804.58 $0.00 $223,870.69
65 Operational Support Services $336,685.44 $1,958.91 $0.00 $334,726.53
72 Nutrition Services $61,651.44 $0.00 $0.00 $61,651.44
81 Payments to Other Governmental Units $1,741,892.67 -$17,993.90 $70,936.90 $1,688,949.67
82 Unbudgeted Funds $2,966,129.29 $0.00 $0.00 $2,966,129.29
Expense Total $45,758,601.72 $4,857,781.55 $405,940.61 $40,494,879.56
Revenue 33 Other State Allocations for Current Operations -$45,758,601.72 -$4,640,916.95 $0.00 -$41,117,684.77
Revenue Total -$45,758,601.72 -$4,640,916.95 $0.00 -$41,117,684.77
Federal Total $0.00 $216,864.60 $405,940.61 -$622,805.21
30 Total $0.00 $216,864.60 $405,940.61 -$622,805.21
40 Capital Expense 51 Regular Instructions Services $20,695,051.78 $1,626,111.48 $2,601,696.76 $16,467,243.54
52 Special Populations Services $50,000.00 $3,585.86 -$3,585.86 $50,000.00
55 Co-Curricular Services $1,946,428.35 $108,215.68 $1.95 $1,838,210.72
64 Technology Support Services $1,000,000.00 $98,524.64 $256,375.10 $645,100.26
65 Operational Support Services $10,135,422.76 $676,941.20 $606,352.35 $8,852,129.21
69 Policy, Leadership and Public Relations Services $35,000.00 $4,349.04 $0.00 $30,650.96
72 Nutrition Services $250,000.00 $0.00 $0.00 $250,000.00
90 Capital Outlay $266,539,540.86 $19,050,188.66 -$124,967.17 $247,614,319.37
Expense Total $300,651,443.75 $21,567,916.56 $3,335,873.13 $275,747,654.06
Revenue 33 Other State Allocations for Current Operations -$6,537,563.00 -$11,043.62 $0.00 -$6,526,519.38
44 Local Sources - Unrestricted -$294,113,880.75 -$21,162,626.61 $0.00 -$272,951,254.14
Revenue Total -$300,651,443.75 -$21,173,670.23 $0.00 -$279,477,773.52
Capital Total $0.00 $394,246.33 $3,335,873.13 -$3,730,119.46
40 Total $0.00 $394,246.33 $3,335,873.13 -$3,730,119.46
50 School Nutrition Expense 72 Nutrition Services $22,583,377.00 $7,118,760.17 $0.00 $15,464,616.83
81 Payments to Other Governmental Units $1,027,946.00 $0.00 $0.00 $1,027,946.00
Expense Total $23,611,323.00 $7,118,760.17 $0.00 $16,492,562.83
518
Union County Public Schools
YTD Budget Report
November 30, 2025
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
50 School Nutrition Revenue 33 Other State Allocations for Current Operations -$14,145,547.00 -$22,592.96 $0.00 -$14,122,954.04
44 Local Sources - Unrestricted -$9,465,776.00 -$32,931.56 $0.00 -$9,432,844.44
Revenue Total -$23,611,323.00 -$55,524.52 $0.00 -$23,555,798.48
School Nutrition Total $0.00 $7,063,235.65 $0.00 -$7,063,235.65
50 Total $0.00 $7,063,235.65 $0.00 -$7,063,235.65
57 After School Expense 71 Community Services $3,550,225.00 $917,735.08 $109,908.66 $2,522,581.26
81 Payments to Other Governmental Units $150,000.00 $0.00 $0.00 $150,000.00
Expense Total $3,700,225.00 $917,735.08 $109,908.66 $2,672,581.26
Revenue 33 Other State Allocations for Current Operations -$3,000.00 $0.00 $0.00 -$3,000.00
44 Local Sources - Unrestricted -$3,697,225.00 -$640,466.73 $0.00 -$3,056,758.27
Revenue Total -$3,700,225.00 -$640,466.73 $0.00 -$3,059,758.27
After School Total $0.00 $277,268.35 $109,908.66 -$387,177.01
57 Total $0.00 $277,268.35 $109,908.66 -$387,177.01
80 Other Special Expense 51 Regular Instructions Services $7,686,797.78 $713,279.98 $16,626.47 $6,956,891.33
52 Special Populations Services $10,480,445.06 $1,314,534.80 $359,755.24 $8,806,155.02
53 Alternative Programs and Services $1,783,462.78 $453,674.55 $109.79 $1,329,678.44
55 Co-Curricular Services $98,540.39 $15,452.54 $447.94 $82,639.91
58 School-Based Support Services $1,846,610.23 $331,050.56 $62,605.83 $1,452,953.84
61 Support and Development Services $16,316.12 $686.53 $0.00 $15,629.59
62 Special Population Support and Development Services $10,000.00 $1,575.80 $0.00 $8,424.20
64 Technology Support Services $615,000.00 $14,732.34 $2,168.60 $598,099.06
65 Operational Support Services $1,560,774.21 $43,919.02 $8,415.31 $1,508,439.88
66 Financial and Human Resource Services $115,150.00 $0.00 $0.00 $115,150.00
67 Accountability Services $47,884.81 $0.00 $0.00 $47,884.81
69 Policy, Leadership and Public Relations Services $500.00 $0.00 $250.00 $250.00
71 Community Services $400,316.98 $45,351.61 $0.00 $354,965.37
72 Nutrition Services $10,000.00 $386.35 $0.00 $9,613.65
81 Payments to Other Governmental Units $31,103.02 $0.00 $0.00 $31,103.02
86 Educational Foundations $71,350.00 $0.00 $0.00 $71,350.00
87 Scholarships $202,693.30 $0.00 $0.00 $202,693.30
84 Unbudgeted Funds $14,571.29 $0.00 $0.00 $14,571.29
Expense Total $24,991,515.97 $2,934,644.08 $450,379.18 $21,606,492.71
Revenue 33 Other State Allocations for Current Operations -$6,716,128.63 -$378,373.14 $0.00 -$6,337,755.49
44 Local Sources - Unrestricted -$18,275,387.34 -$1,507,773.77 $0.00 -$16,767,613.57
Revenue Total -$24,991,515.97 -$1,886,146.91 $0.00 -$23,105,369.06
Other Special Total $0.00 $1,048,497.17 $450,379.18 -$1,498,876.35
80 Total $0.00 $1,048,497.17 $450,379.18 -$1,498,876.35
Grand Total $0.00 $8,705,441.29 $15,314,066.67 -$24,019,507.96
519
Capital Projects
November 2025
Description Project Type Revised Budget Actuals Encumbrances Act/Enc/Req AvailableBudget
BOND UNALLOCATED SALES TAX BOND $14,247.00 $0.00 $0.00 $0.00 $14,247.00
EAST ELEMENTARY - NEW SCHOOL BOND $44,092,589.00 $43,440,049.13 $246,007.69 $43,686,056.82 $406,532.18
EAST UNION MIDDLE PHASE II BOND $28,430,000.00 $0.00 $0.00 $0.00 $28,430,000.00
FOREST HILLS HIGH - NEW SCHOOL BOND $104,939,411.00 $91,440,497.10 $2,205,247.69 $93,645,744.79 $11,293,666.21
PWHS BOND PROJECT - NEW SCH BOND $10,995,000.00 $34,000.00 $47,770.75 $81,770.75 $10,913,229.25
SUN VALLEY HIGH SCHOOL BOND BOND $8,431,976.47 $8,431,976.47 $0.00 $8,431,976.47 $0.00
TRANSPORTATION CTR BOND BOND $1,831,049.34 $1,831,049.34 $0.00 $1,831,049.34 $0.00
WESTERN UNION ELEM BOND BOND $105,500.50 $105,500.50 $0.00 $105,500.50 $0.00
FY23 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,623.97 $0.00 $49,623.97 $376.03
FY23 BUILDING SYSTEMS CIP $8,639,286.00 $8,189,403.13 $269,234.88 $8,458,638.01 $180,647.99
FY23 EXPANSIONS & RENOV CIP $5,833,103.00 $5,350,924.70 $322,710.50 $5,703,345.44 $159,467.80
FY23 FURNITURE & EQUIPMENT CIP $275,000.00 $275,000.00 $0.00 $275,000.00 $0.00
FY23 PAINTING CIP $714,000.00 $704,600.00 $0.00 $704,600.00 $9,400.00
FY23 ROOFING CIP $1,870,000.00 $1,614,186.70 $22,184.04 $1,636,370.74 $233,629.26
FY23 VEHICLES & EQUIPMENT CIP $461,031.00 $461,031.00 $0.00 $461,031.00 $0.00
FY24 ADA PROJECTS CIP $144,900.10 $143,985.98 $0.00 $143,985.98 $914.12
FY24 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,816.20 $0.00 $49,816.20 $183.80
FY24 BUILDING SYSTEMS CIP $8,598,550.00 $4,855,444.14 $695,228.32 $5,550,672.46 $3,047,877.54
EAST UNION MIDDLE DESIGN CIP $2,721,015.00 $1,314,974.59 $540,569.23 $1,855,543.82 $865,471.18
FY24 EXPANSION & RENOVATIONS CIP $4,719,548.00 $2,912,907.48 $268,459.02 $3,212,324.00 $1,538,181.50
FY24 FURNITURE & EQUIPMENT CIP $120,750.00 $66,388.46 $0.00 $66,388.46 $54,361.54
MARVIN RIDGE HIGH HVAC CONTROLS CIP $1,129,013.00 $195,450.72 $182,608.70 $378,059.42 $750,953.58
FY24 PAINTING CIP $1,298,325.00 $1,071,812.95 $10,541.56 $1,082,354.51 $215,970.49
FY24 ROOFING CIP $2,307,946.00 $1,247,923.45 $369,069.81 $1,616,993.26 $690,952.74
FY24 SAFETY & SECURITY CIP $505,943.00 $382,011.46 $22,317.38 $404,328.84 $101,614.16
FY24 TRANSPORTATION VEH & EQUIP CIP $421,000.00 $421,000.00 $0.00 $421,000.00 $0.00
FY24 VEHICLES & EQUIPMENT CIP $970,043.00 $956,694.37 $2,983.15 $959,677.52 $10,365.48
FY25 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,998.03 $0.00 $49,998.03 $1.97
FY25 BUILDING SYSTEMS CIP $3,332,600.00 $1,469,038.72 $342,373.88 $1,750,562.60 $1,521,187.40
FY25 EXPANSION & RENOVATIONS CIP $4,469,410.00 $2,744,190.35 $191,209.53 $2,935,399.88 $1,534,010.12
FY25 FURNITURE & EQUIPMENT CIP $2,500,000.00 $659,540.61 $481,643.23 $1,141,183.84 $1,358,816.16
MARVIN RIDGE HIGH CHILLERS CIP $2,640,000.00 $1,824,177.45 $136,389.82 $1,960,567.27 $679,432.73
FY25 SAFETY & SECURITY CIP $468,600.00 $374,311.86 $9,876.25 $384,188.11 $84,411.89
FY25 VEHICLES & EQUIPMENT CIP $3,020,425.00 $2,836,950.69 $177,060.36 $3,014,011.05 $6,413.95
FY26 VEHICLES & EQUIPMENT CIP $0.00 $5,344.52 $0.00 $5,344.52 ($5,344.52)
LAPTOP LEASES CIP $13,163,359.75 $12,854,718.83 $0.00 $12,854,718.83 $308,640.92
FY26 LAPTOPS CIP $4,490,753.00 $1,626,111.48 $2,483,636.09 $4,109,747.57 $381,005.43
FY26 BAND CIP $50,000.00 $0.00 $49,999.98 $49,999.98 $0.02
FY26 SCH NUTRITION CIP $250,000.00 $0.00 $0.00 $0.00 $250,000.00
FY26 SPEC PROJ/ALT FUNDING CIP $607,000.00 $0.00 $0.00 $0.00 $607,000.00
FY26 BUILDING SYSTEMS CIP $8,097,375.00 $0.00 $43,725.00 $43,725.00 $8,053,650.00
FY26 EXPANSIONS & RENOV CIP $1,577,000.00 $0.00 $0.00 $0.00 $1,400,000.00
FY26 CAPITAL VEH.EQU CIP $783,000.00 $44,296.86 $589,861.27 $634,158.13 $148,841.87
FY26 TRANS VEH.EQ CIP $560,000.00 $554,148.73 $0.00 $554,148.73 $5,851.27
FY26 PAINTING CIP $1,298,838.00 $0.00 $0.00 $0.00 $1,298,838.00
FY26 ROOFING CIP $3,500,000.00 $0.00 $0.00 $0.00 $3,500,000.00
FY26 SAFETY & SECURITY CIP $194,063.00 $0.00 $42,061.95 $42,061.95 $152,001.05
STATE CAPITAL IMPROVEMENT FUNDS $1,800,000.00 $1,811,043.62 $0.00 $1,811,043.62 ($11,043.62)
520
Personnel Counts
November 2025
STATE LOCAL AFTER OTHER
PUBLIC CURRENT FEDERAL CHILD SCHOOL SPECIFIC
PURPOSE /OBJECT SCHOOL EXPENSE GRANT NUTRITION PROGRAM REVENUE GRAND
FUNCTION CODE DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL
111 SUPERINTENDENT 1 1
6900 Policy, Leadership and Public Relations Services 1 1
113 DIRECTOR/SUPERVISOR 3 22 1 26
5500 Co-Curricular Services 2 2
6100 Support and Development Services 8 8
6100 Support and Development Services 1 1
6200 Special Population Support and Development Services 1 2 3
6300 Alternative Programs and Services Support and Development Services 1 1
6400 Technology Support Services 3 3
6500 Operational Support Services 1 1
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 1 1
6800 System-Wide Pupil Support Services 1 1
6900 Policy, Leadership and Public Relations Services 2 2
7100 Community Services 1 1
7200 Nutrition Services 1 1
114 PRINCIPAL 52 1 53
5400 School Leadership Services 52 1 53
115 FINANCE OFFICER 1 1
6600 Financial and Human Resource Services 1 1
116 ASSISTANT PRINCIPAL(NON TEACH)44 44 88
5400 School Leadership Services 44 44 88
117 ASSISTANT PRINCIPAL-OTH ASSIGN 4 7 11
5400 School Leadership Services 4 7 11
118 ASSISTANT SUPERINTENDENT 2 3 5
6600 Financial and Human Resource Services 1 1
6900 Policy, Leadership and Public Relations Services 2 2 4
121 TEACHER 2,191 18 76 7 2,292
5100 Regular Instructions Services 1,414 17 6 1,437
5100 Regular Instructions Services 1 1
5100 Regular Instructions Services 167 167
5100 Regular Instructions Services 14 14
5100 Regular Instructions Services 123 123
5100 Regular Instructions Services 118 118
5100 Regular Instructions Services 56 56
5200 Special Populations Services 166 45 1 212
5200 Special Populations Services 21 2 23
5200 Special Populations Services 49 49
5200 Special Populations Services 46 46
5300 Alternative Programs and Services 17 17
5300 Alternative Programs and Services 14 14
5300 Alternative Programs and Services 9 6 15
122 INTERIM TEACHER 7 7
5100 Regular Instructions Services 7 7
123 JROTC TEACHER 11 11
5100 Regular Instructions Services 11 11
124 FOREIGN EXCHANGE (VIF)104 104
5100 Regular Instructions Services 14 14
5100 Regular Instructions Services 87 87
5200 Special Populations Services 2 2
5200 Special Populations Services 1 1
127 MASTER TEACHER 11 1 12
5100 Regular Instructions Services 11 1 12
131 INSTRUCTIONAL SUPPORT I 196 33 3 5 237
5100 Regular Instructions Services 10 10
5200 Special Populations Services 5 1 6
5200 Special Populations Services 2 1 3
5300 Alternative Programs and Services 5 5 10
5300 Alternative Programs and Services 2 2
5800 School-Based Support Services 42 5 47
5800 School-Based Support Services 86 22 1 2 111
5800 School-Based Support Services 46 2 48
132 INSTRUCTIONAL SUPPORT II 41 2 1 44
5200 Special Populations Services 40 2 42
5200 Special Populations Services 1 1 2
521
Personnel Counts
November 2025
STATE LOCAL AFTER OTHER
PUBLIC CURRENT FEDERAL CHILD SCHOOL SPECIFIC
PURPOSE /OBJECT SCHOOL EXPENSE GRANT NUTRITION PROGRAM REVENUE GRAND
FUNCTION CODE DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL
133 PSYCHOLOGIST 16 16
5200 Special Populations Services 16 16
135 INSTRUCTIONAL FACILITATORS 40 10 3 4 57
5100 Regular Instructions Services 23 10 33
5100 Regular Instructions Services 4 4
5200 Special Populations Services 8 8
5200 Special Populations Services 2 2
5200 Special Populations Services 3 3
5300 Alternative Programs and Services 1 1
5300 Alternative Programs and Services 1 4 5
5800 School-Based Support Services 1 1
142 TEACHER ASSISTANT - NCLB 273 247 56 7 583
5100 Regular Instructions Services 20 237 257
5200 Special Populations Services 215 34 249
5200 Special Populations Services 29 7 36
5200 Special Populations Services 2 1 3
5300 Alternative Programs and Services 6 10 16
5300 Alternative Programs and Services 7 7
5300 Alternative Programs and Services 7 7 14
5800 School-Based Support Services 1 1
143 TUTOR 26 67 21 114
5300 Alternative Programs and Services 26 67 21 114
144 INTERPRETER, BRAILLIST, TRANSL 6 4 5 15
5200 Special Populations Services 6 2 8
5200 Special Populations Services 3 3
5300 Alternative Programs and Services 4 4
145 THERAPIST 26 5 31
5800 School-Based Support Services 26 5 31
146 SPECIALIST (SCHOOL BASED)23 18 9 2 52
5200 Special Populations Services 3 1 4
5200 Special Populations Services 2 2
5200 Special Populations Services 1 1
5300 Alternative Programs and Services 17 10 27
5300 Alternative Programs and Services 4 4
5800 School-Based Support Services 1 1
5800 School-Based Support Services 1 1
5800 School-Based Support Services 5 5
5800 School-Based Support Services 1 2 3
5800 School-Based Support Services 4 4
147 MONITOR 63 1 64
5800 School-Based Support Services 1 1
6500 Operational Support Services 63 63
151 OFFICE SUPPORT 17 185 3 5 3 213
5400 School Leadership Services 3 47 50
5400 School Leadership Services 5 51 56
5800 School-Based Support Services 8 44 52
5800 School-Based Support Services 10 10
6100 Support and Development Services 9 9
6100 Support and Development Services 1 1
6200 Special Population Support and Development Services 1 3 4
6500 Operational Support Services 1 1
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 12 12
6600 Financial and Human Resource Services 1 1
6800 System-Wide Pupil Support Services 1 1
6900 Policy, Leadership and Public Relations Services
6900 Policy, Leadership and Public Relations Services 1 1
6900 Policy, Leadership and Public Relations Services 5 5
6900 Policy, Leadership and Public Relations Services 1 1
7100 Community Services 3 3
7200 Nutrition Services 5 5
152 TECHNICIAN 44 44
5800 School-Based Support Services 1 1
6400 Technology Support Services 40 40
6700 Accountability Services 3 3
522
Personnel Counts
November 2025
STATE LOCAL AFTER OTHER
PUBLIC CURRENT FEDERAL CHILD SCHOOL SPECIFIC
PURPOSE /OBJECT SCHOOL EXPENSE GRANT NUTRITION PROGRAM REVENUE GRAND
FUNCTION CODE DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL
153 ADMINISTRATIVE SPECIALIST 54 2 7 1 64
5800 School-Based Support Services 9 9
6100 Support and Development Services 5 5
6100 Support and Development Services 1 1
6300 Alternative Programs and Services Support and Development Services 2 2
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 11 11
6600 Financial and Human Resource Services 2 2
6600 Financial and Human Resource Services 1 1
6600 Financial and Human Resource Services 12 12
6600 Financial and Human Resource Services 1 1
6700 Accountability Services 1 1
6800 System-Wide Pupil Support Services 5 5
6900 Policy, Leadership and Public Relations Services 2 2
6900 Policy, Leadership and Public Relations Services 3 3
7100 Community Services 1 1
7200 Nutrition Services 7 7
171 DRIVER 206 12 218
6500 Operational Support Services 206 12 218
173 CUSTODIAN 253 253
6500 Operational Support Services 253 253
7100 Community Services
174 CAFETERIA WORKER 199 199
7200 Nutrition Services 199 199
175 SKILLED TRADES 47 165 1 1 214
6500 Operational Support Services 47 55 102
6500 Operational Support Services 110 1 111
7200 Nutrition Services 1 1
176 MANAGER 51 12 63
7100 Community Services 12 12
7200 Nutrition Services 51 51
178 DAY CARE/BEFORE/AFTER SCH CARE 57 57
7100 Community Services 57 57
#VALUE!GRAND TOTAL BY FUND 3,646 944 179 263 74 43 5,149
523
Union County Public Schools
40th Day Erollment
10/21/25
Student Name KG 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th 13th Total
Antioch Elementary 111 111 122 146 155 151 0 0 0 0 0 0 0 0 796
Benton Heights Elementary School of the Arts 70 69 77 70 71 68 0 0 0 0 0 0 0 0 425
East Elementary 59 61 66 61 68 67 0 0 0 0 0 0 0 0 382
Fairview Elementary School 73 59 50 80 71 61 0 0 0 0 0 0 0 0 394
Hemby Bridge Elementary School 60 63 85 82 76 100 0 0 0 0 0 0 0 0 466
Indian Trail Elementary School 102 91 122 105 103 105 0 0 0 0 0 0 0 0 628
Kensington Elementary School 101 108 114 131 187 183 0 0 0 0 0 0 0 0 824
Marshville Elementary School 67 66 80 58 58 71 0 0 0 0 0 0 0 0 400
Marvin Elementary School 72 77 93 105 131 142 0 0 0 0 0 0 0 0 620
New Salem Elementary School 46 44 40 35 44 48 0 0 0 0 0 0 0 0 257
New Town Elementary 72 98 102 119 111 136 0 0 0 0 0 0 0 0 638
Poplin Elementary School 91 106 125 142 129 125 0 0 0 0 0 0 0 0 718
Porter Ridge Elementary School 106 110 116 111 144 126 0 0 0 0 0 0 0 0 713
Prospect Elementary School 69 77 61 65 56 62 0 0 0 0 0 0 0 0 390
Rea View Elementary 86 96 103 93 118 116 0 0 0 0 0 0 0 0 612
Rock Rest Elementary School 69 40 78 66 68 63 0 0 0 0 0 0 0 0 384
Rocky River Elementary 84 84 82 101 88 98 0 0 0 0 0 0 0 0 537
Sandy Ridge Elementary School 54 55 73 88 97 111 0 0 0 0 0 0 0 0 478
Sardis Elementary School 64 82 81 67 92 68 0 0 0 0 0 0 0 0 454
Shiloh Valley Elementary School 0 0 0 202 197 157 0 0 0 0 0 0 0 0 556
Shiloh Valley Primary School 164 143 189 0 0 0 0 0 0 0 0 0 0 0 496
Stallings Elementary School 121 118 123 137 144 128 0 0 0 0 0 0 0 0 771
Union Elementary School 56 45 50 37 43 60 0 0 0 0 0 0 0 0 291
Unionville Elementary School 98 89 117 110 135 96 0 0 0 0 0 0 0 0 645
Walter Bickett Education Center 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Walter Bickett Elementary School 59 71 81 66 90 87 0 0 0 0 0 0 0 0 454
Waxhaw Elementary School 81 93 94 96 105 107 0 0 0 0 0 0 0 0 576
Weddington Elementary School 66 84 108 103 101 143 0 0 0 0 0 0 0 0 605
Wesley Chapel Elementary School 95 96 112 149 125 134 0 0 0 0 0 0 0 0 711
Western Union Elementary School 79 56 86 95 91 95 0 0 0 0 0 0 0 0 502
Wingate Elementary School 73 62 66 62 70 58 0 0 0 0 0 0 0 0 391
Elementary Total 2348 2354 2696 2782 2968 2966 0 0 0 0 0 0 0 0 16114
Cuthbertson Middle School 0 0 0 0 0 0 413 418 447 0 0 0 0 0 1278
East Union Middle School 0 0 0 0 0 0 205 207 245 0 0 0 0 0 657
Health Sciences Academy at Monroe Middle 0 0 0 0 0 0 223 255 285 0 0 0 0 0 763
Marvin Ridge Middle School 0 0 0 0 0 0 392 405 453 0 0 0 0 0 1250
Parkwood Middle School 0 0 0 0 0 0 267 307 295 0 0 0 0 0 869
Piedmont Middle School 0 0 0 0 0 0 312 296 291 0 0 0 0 0 899
Porter Ridge Middle School 0 0 0 0 0 0 482 501 476 0 0 0 0 0 1459
Sun Valley Middle School 0 0 0 0 0 0 327 304 311 0 0 0 0 0 942
Weddington Middle School 0 0 0 0 0 0 436 424 451 0 0 0 0 0 1311
Middle Totall 0 0 0 0 0 0 3057 3117 3254 0 0 0 0 0 9428
Central Academy of Technology and Arts 0 0 0 0 0 0 0 0 0 219 229 220 217 0 885
Cuthbertson High School 0 0 0 0 0 0 0 0 0 461 438 433 472 0 1804
Forest Hills High School 0 0 0 0 0 0 0 0 0 266 230 248 187 0 931
Marvin Ridge High School 0 0 0 0 0 0 0 0 0 465 462 503 503 0 1933
Monroe High School 0 0 0 0 0 0 0 0 0 364 344 289 184 0 1181
Parkwood High School 0 0 0 0 0 0 0 0 0 265 286 272 243 0 1066
Piedmont High School 0 0 0 0 0 0 0 0 0 365 280 316 293 0 1254
Porter Ridge High School 0 0 0 0 0 0 0 0 0 512 448 401 420 0 1781
South Providence 0 0 0 0 0 0 3 12 16 24 7 10 2 0 74
Sun Valley High School 0 0 0 0 0 0 0 0 0 295 305 301 331 0 1232
Union County Early College 0 0 0 0 0 0 0 0 0 76 85 75 63 29 328
Weddington High School 0 0 0 0 0 0 0 0 0 475 507 479 441 0 1902
Wolfe School 0 0 0 0 0 0 7 7 6 12 8 15 55 0 110
High Total 0 0 0 0 0 0 10 19 22 3799 3629 3562 3411 29 14481
District Total 40023
524
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-006 Agenda Date:1/12/2026
TITLE:..title
Communications Monthly Report - November 2025
INFORMATION CONTACT:
Liz Cooper, Public Communications, Director, 704-283-3587
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This report provides valuable metrics and insights into communication platforms and our efforts to
collaborate with all County departments to inform and engage residents, promote programs and
services, and strengthen internal and external communications.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™525
Communications
Monthly Report
November 2025
526
Departments
Supported
Projects
Completed
Top Projects
22104
Honoring veterans and highlighting their needs can’t
be captured in a single message, which is why Public
Communications shares an 11-day series leading up
to Veterans Day. Posted each day at 11:11 a.m., the
messages feature local services, programs, events,
and ways the community can meaningfully support
veterans. This year’s campaign also included two
short videos from the Veterans Services oce
featuring testimonials from local veterans.
Salute to Veterans
Human Services recruits foster parents
year-round, with a special focus during November
for National Adoption Month. This year’s campaign
highlighted that nearly 160 children in Union
County are experiencing foster care and the
ongoing need for families willing to open their
homes. It featured a new video with social workers
and a resident sharing how fostering has been a
life-changing experience for her and the children
in her care.
Foster Parent Recruitment
The Union County Senior Nutrition Program cele-
brated "A Season of Gratitude" in November as it
expanded to reach more seniors in our community.
Thanks to new partnerships, additional funding, and
dedicated volunteers, the program is now serving
seniors who were previously on the waiting list. The
campaign also recognized the Union County Board
of Commissioners, several towns providing support,
and Food Lion for their generous contributions.
Senior Nutrition: Gratitude
in Every Delivery
November 2025 527
Engagement rate is calculated by dividing the total number of interactions on a post (likes, comments, shares, clicks) by the total number
of impressions that post received, then multiplying by 100 to get a percentage. Impressions are the number of times a user sees a post.
Reach refers to the total number of individuals who saw a specific post on social media.
Total Followers
Social Media
Top Posts
Sprout
Automated Webchat
Residents
Engaged
Total
Communications
Per Month
Let’s Chat
Website Visits
unioncountync.gov
Top WebpagesTop Search Terms
Website
327,736
16%
vs.
previous month
Facebook
2.9% Engagement Rate
28,666 Reach
Instagram
2% Engagement Rate
3,690 Impressions
LinkedIn
22% Engagement Rate
1,485 Impressions
42,880
496
692
GIS & Mapping
Taxes & Property
Pay My Water Bill
Passport
Jobs
Careers
Hiking Events
Permit Portal
November 2025 528
unioncountync.gov
Creative Highlights
Video Engagement
CompletedReceived
Public Records Requests Media Interactions
YouTube
The Support Every Veteran
Needs
346 Views
1.3 Hours Watch Time
Instagram
Potato Drop
1,087 Views
Facebook
Potato Drop
5,373 Views
174149
Accessible Microsoft Templates Bloodborne Pathogen
Exposure Control Plan
Bloodborne Pathogens
Exposure Control Plan
Last Updated | Month Year
Transportation
Window Cling
November 2025 529
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-029 Agenda Date:1/12/2026
TITLE:..title
Human Resources Reports for November 2025
INFORMATION CONTACT:
Julie Broome, Human Resources, Director, 704-283-3869
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
These reports include all new hires, separations from service, and retirements for Union County
Local Government for the month of November 2025.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™530
Name
11/17/25
11/1/25
11/3/25
11/3/25
11/3/25
11/3/25
11/17/25
11/17/25
11/3/25
11/17/25
11/3/25
11/3/25
11/3/25
11/17/25
11/17/25
11/3/25
11/17/25
11/3/25
11/17/25
11/17/25
11/17/25
11/3/25
11/3/25
11/17/25
11/17/25
11/17/25
11/3/25
11/17/25
UCW - UTILITY BUSINESS SVCS
SHARIKA L MAHATHA CUSTOMER SERVICE SPECIALIST
PATRICK G LOWDERMILK ACCOUNTING SPECIALIST
JORDAN C GEMES DETENTION OFFICER
JOSHUA L WILKERSON DETENTION OFFICER
TA - ASSESSMENT
TAYLOR M BITTING LAND RECORDS TECHNICIAN
JANET M JONAS LIBRARY ASSOCIATE PT
SHERIFF/JAIL/FAC 80.5 HRS
LUIS A GALVAN DEPUTY SHERIFF
AVYON D TUFANO DETENTION OFFICER
DAVID J COBLE LIBRARY ASSOCIATE PT
SHEILA COLON-BAGLEY LIBRARY ASSOCIATE PT
ALISON S FARLEY LIBRARY ASSOCIATE PT
PUBLIC COMMUNICATIONS
JOANNA T SHORT ADMINISTRATIVE PROFESSIONAL II
JOHN T LOWRY DIGITAL CONTENT COORDINATOR
PUBLIC LIBRARY
KRISTIE L BEGLEY ADMINISTRATIVE PROFESSIONAL II
JOYCE A GROGAN TRANSPORTATION DRIVER
JAMES D MATTHEWS TRANSPORTATION DRIVER
HS - SOCIAL SERVICES
AARON M CLARK SENIOR SOCIAL WORK SUPERVISOR
CYNTHIA G LOERA ELIGIBILITY SPECIALIST
HS - TRANSPORTATION
RUTH E ROUSSEAU ONE STOP OFFICE SUPPORT
ENVIRONMENTAL HEALTH
HEATHER A PERDUE OFFICE SUPERVISOR
CIARA F MELTON ENVIRONMENTAL HEALTH SPEC
EILEEN C STOCHL ONE STOP OFFICE SUPPORT
MICHELLE C VANGAASBECK ONE STOP OFFICE SUPPORT
MADISON L JORDAN ONE STOP OFFICE SUPPORT
BOARD OF ELECTIONS
SELDA OSBORNE ONE STOP OFFICE SUPPORT
MEREDITH T LEADBETTER ONE STOP OFFICE SUPPORT
JULIE A SNYDER ONE STOP OFFICE SUPPORT
UNION COUNTY PERSONNEL REPORT
REPORT OF NEW HIRES
November 2025
Hire Date Position
911 COMMUNICATIONS
ABAGALE D GREEN TELECOMMUNICATOR I
Page 1 of 2
531
Name
11/3/25
11/17/25
11/17/25
11/17/25JONATHAN M STUMP UTILITY TECHNICIAN I
UCW - WATER & WASTEWATER OPS
AKEEM R JONES UTILITY TECHNICIAN I
NICHOLAS E MCDOLE UTILITY TECHNICIAN I
GARRETT A SMITH WATER CONSERVATION COOR
Hire Date Position
Page 2 of 2
532
Name
GARRETT J ANDERSON 5/6/24 11/12/25 DETENTION OFFICER
HS - SOCIAL SERVICES
RETIREES
SARAH E TUCKER 11/26/18 11/25/25 DEPUTY SHERIFF
SHERIFF/JAIL/FAC 80.5 HRS
SAMUEL F CLARK 10/21/13 11/22/25 SERGEANT
PUBLIC LIBRARY
BRIANNIA M GULLEDGE 7/17/23 11/12/25 LIBRARY ASSOCIATE
ALYSON M PRITSCHER 4/8/24 11/26/25 LIBRARY ASSOCIATE PT
TYLER D AYERS 5/27/25 11/22/25 INTERN
OLIVIA R THOMAS 6/7/25 11/22/25 RECREATION ASST - SEASONAL
BROOKE A WERTS 5/27/25 11/22/25 INTERN
LUKE K IRWIN 4/5/25 11/22/25 PARK ATTENDANT - SEASONAL
CARISSA N GALBRAITH 5/24/25 11/22/25 LIFEGUARD - SEASONAL
HS - TRANSPORTATION
BRUCE D ALDRIDGE 10/1/18 11/28/25 TRANSPORTATION DRIVER PT
PARKS AND RECREATION
BROOKE A LOPUCH 8/16/21 11/26/25 BEHAVIORAL HEALTH THERAPIST
MEGHAN P MONTEMURRO 12/4/23 11/13/25 ELIGIBILITY SPECIALIST
HS - PUBLIC HEALTH
BRIA T ALLSBROOKS 10/6/25 11/28/25 PUBLIC HEALTH NURSE
HS - SOCIAL SERVICES
911 COMMUNICATIONS
MICHAEL MARTINEZ-CRUZ 11/4/24 11/4/25 TELECOMMUNICATOR I
MELISSA C POBLANO 6/16/25 11/21/25 TELECOMMUNICATOR I
PLANNING
LAWRENCE F BRITT 1/30/20 11/1/25 BOARD PAY
SEPARATION FROM SERVICE
PROCUREMENT
VICKY K WATTS 2/4/19 11/28/25 SENIOR PROCUREMENT SPECIALIST
END OF TERM
DONALD E HONEYCUTT 6/2/97 11/28/25 WATER SUPERINTENDENT
DEBORAH R WALDEN 3/21/05 11/28/25 ELIGIBILITY SPECIALIST
UNION COUNTY PERSONNEL REPORT
REPORT OF RETIREES AND SEPARATIONS FROM SERVICE
November 2025
Hire Date Separation Date Position
UCW - WATER & WASTEWATER OPS
Page 1 of 2
533
Name
UCW - WATER & WASTEWATER OPS
JORDAN A GRIFFIN 6/3/24 11/20/25 UTILITY TECHNICIAN SUPERVISOR
QOREN R WILLIAMS 8/11/25 11/12/25 UTILITY TECHNICIAN I
STEPHEN D XAVIER 11/4/24 11/4/25 DEPUTY SHERIFF PT
UCW - UTILITY BUSINESS SVCS
CHARLES F HOLT 9/16/19 11/13/25 AMI TECHNICIAN
TREVOR A RASKIN 8/11/25 11/28/25 DETENTION OFFICER
SHERIFF/JAIL/FACILITIES
COREY G HOWARD 9/21/15 11/28/25 DEPUTY SHERIFF MASTER
Hire Date Separation Date Position
Page 2 of 2
534
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-031 Agenda Date:1/12/2026
TITLE:..title
Minor Subdivision Discussion
INFORMATION CONTACT:
Lee Jenson, Planning, Director, 704-283-3564
ACTION REQUESTED:
Receive information regarding minor subdivisions and provide direction to staff.
PRIOR BOARD ACTIONS:
November 17, 2025, Regular Meeting, Agenda Item # 25-692 - Held Public Hearing on Union County
Rural Land Use Plan and Land Use Map Amendments
BACKGROUND:
At their November 2025 meeting, the Board requested that Planning staff bring back information
regarding the impacts of potential adjustments to the number of lots that constitute a minor
subdivision for Board discussion and possible direction.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™535
536
January 12, 2026
Minor Subdivision
Discussion
537
Pertinent Definitions and Exemptions
3
Definitions
Article 105.200 of the Union County UDO
Subdivision
All divisions of a tract of land into 2 or more lots, building sites, or other
divisions when any one or more of those divisions are created for the
purpose of sales or building development (whether immediate or future)
and including all divisions of land involving the dedications of a new street
or a change in existing streets. See also the exempt subdivision provisions
of Section 80.060.
538
Pertinent Definitions and Exemptions
4
Definitions
Article 105.200 of the Union County UDO
Subdivision, Major Any subdivision other than a minor subdivision.
Subdivision, Minor Any subdivision that does not result in the creation of
more than 8 lots out of a single tract since February 14, 1978
539
Pertinent Definitions and Exemptions
5
Exempt Subdivisions
Section 80.060 of the Union County UDO
1. The combination or recombination of portions of previously subdivided and recorded lots if:
a.The total number of lots is not increased; and
b.The resulting lots comply with all applicable zoning district requirements and subdivision design and improvements standards.
2. The division of land resulting in the creation of lots that are each more than 10 acres in area, provided that no right-of-way dedication is involved.
3. The public acquisition of land for the establishment (or widening) of roads, rail corridors, parks, open space, trails, greenway corridors, conservation areas, or public water reservoir projects;
4. The division of a tract of land in single ownership into no more than 3 lots if:
a.The tract to be divided is no greater than 2 acres in area;
b.No right-of-way dedication is involved; and
c.The resulting lots meet or exceed the minimum lot size regulations of this ordinance.
540
Pertinent Definitions and Exemptions
6
Exempt Subdivisions
Section 80.060 of the Union County UDO
5. The division of land into cemetery plots;
6. The division of land solely for the purpose of creating lots to be occupied by electrical substations, water towers, community water and wastewater systems, cell towers and similar structures used for public or quasi-public utility purposes, provided no right-of-way dedication is involved; and
7. The division of a tract of land resulting solely from public acquisition of land to be used for public street right-of-way.
8. The division of a tract into parcels in accordance with the terms of a probated will or in accordance with intestate succession under NCGS Chapter 29. (amended 7-1-2021)
541
Minor vs Major Implications
7
Minor subdivisions
•One step review process
•Planning, UC Water, Environmental Health, others if applicable
•Final Plat
Major subdivisions
•Sketch Plan
•Preliminary Plan (Construction documents)
•Approval allows construction of infrastructure
•Vesting provisions
•Final Plat(s)
•Performance Guarantees
542
Minor vs Major Implications
8
Major subdivisions must meet the following standards when applicable;
•Street trees
•Sidewalks
•Stormwater
•Roadway design and construction standards
•Open space standards in Rural Areas
•Traffic Impact Analysis requirements
•Schweinitz’s sunflower protection
543
Data
9
Since 2014
•Approximately 1,200 minor subdivisions
processed
•Approximately 3,200 lots created
•About 934 of those subdivisions
created 2 or less lots
544
Potential Changes
10
•Minor subdivision definition can be modified to allow more or less lots to
be created through the process.
•Applicable standards can be modified
•Exempt subdivisions generally cannot be changed
•Could look at a tiered approach
•Tier one – minimum lot size based on zoning and meeting all development standards
•Tier two – slightly larger minimum lot sizes and exempt from some standards
•Tier three – significantly larger minimum lot sizes and exempt from most standards
545
Questions
546
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-054 Agenda Date:1/12/2026
TITLE:..title
FY 2027 Budget Discussions with Union County Public Schools
INFORMATION CONTACT:
Brian Helms, Board Chair
ACTION REQUESTED:
1) Appoint the Chair and Vice Chair of the Board of Commissioners as liaisons to the Union County
Board of Education and 2) authorize the Board’s liaisons to the Union County Board of Education to
meet with the Chair and Vice Chair of the Union County Board of Education and executive staff from
Union County and Union County Public Schools to discuss UCPS operating and capital budget
priorities for FY 2027.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
At the request of Chair Brian Helms, this item has been added to the agenda.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™547
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-019 Agenda Date:1/12/2026
TITLE:..title
Appointment of an ETJ Member to the City of Monroe’s Planning Board
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Appointment of an ETJ Representative to the City of Monroe’s Planning Board.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Pamela Duda currently serves as the ETJ Representative on the City of Monroe’s Planning Board.
Ms. Duda’s term on that board is expiring, and the City of Monroe has requested that the Board of
Commissioners appoint an ETJ representative to fill this vacancy. The vacancy was advertised in
accordance with the Board of Commissioners’ Rules of Procedure with a copy of the Notice being
provided to the City of Monroe.
Ms. Duda has applied for reappointment. No other applications were received.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™548
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-046 Agenda Date:1/12/2026
TITLE:..title
Appointments to Land Use Board
INFORMATION CONTACT:
Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853
ACTION REQUESTED:
Appoint a regular member for an unexpired term (term ending June 30, 2026) and appoint an
alternate member (term ending June 30, 2028).
PRIOR BOARD ACTIONS:
None
BACKGROUND:
There are two vacancies on the Land Use Board: Unexpired term of one Regular Member (term
expires June 30, 2026), one Alternate Member (term ending June 30, 2028). The vacancies have
been advertised in accordance with the Board’s Rules of Procedure.
Applications have been received as follows:
1.Mark W. Barnum
2.John Dougherty
3.Dr. Michael McCarver
4.Gary Salek
5.Richard Marshfield
6.Andrew Medlin
FINANCIAL IMPACT:
$60 per meeting/per member which is included in the FY2026 budget.
Union County, NC Printed on 1/7/2026Page 1 of 1
powered by Legistar™549
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-007 Agenda Date:1/12/2026
TITLE:..title
FY 2025 Annual Comprehensive Financial Report
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
Receive presentation from Cherry Bekaert, LLP audit firm and Finance Director on the fiscal year
2025 audit and annual financial comprehensive report.
PRIOR BOARD ACTIONS:
None
BACKGROUND:
Cherry Bekaert LLP, a firm of licensed certified public accountants, has issued an unmodified opinion
on Union County's financial statements for the year ended June 30, 2025. The independent auditor's
report is located at the front of the financial section of this report. The audit was also designed to
meet the requirements of the Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards and the State Single Audit Implementation Act. These reports are
submitted separately, and include the schedules of financial assistance, findings and questioned
costs, and the independent auditor's report on internal control and compliance. The following is
excerpted from the Report of Independent Auditor. “In our opinion, the financial statements referred to
above present fairly, in all material respects, the respective financial position of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund
information of the County, as of June 30, 2025, and the respective changes in financial position and,
where applicable, cash flows thereof, and the budgetary comparison for the General Fund for the
year then ended in accordance with accounting principles generally accepted in the United States of
America”.
The FY 2025 Annual Comprehensive Financial Report (ACFR) is still in draft form due to the Federal
and State Single Audit Grant testing not being complete due to the Federal Government shutdown.
Once the grant testing has been complete the final document will be available on the County’s
website on the Finance Department’s webpage.
FINANCIAL IMPACT:
None
Union County, NC Printed on 12/30/2025Page 1 of 1
powered by Legistar™550
Union County, North CarolinaAudit Executive
Summary
January 12, 2026
551
2
►Client Service Team
►Results of the Audit
►Internal Control Communication
►Internal Control and Compliance
►Corrected and Uncorrected Misstatements
►Qualitative Aspects of Accounting Practices
►Independence Considerations
►Other Required Communications
►Other Matters
►Upcoming Financial Reporting Changes
Agenda
This information is intended solely for the use of the Board of County Commissioners charged with governance and, if
appropriate, management of Union County and is not intended to be, and should not be, used by anyone other than these
specified parties
552
3
Client Service Team
Board of County
Commissioners
Daniel T. Gougherty
Engagement Director
Stephanie Rosensky
Manager
Chris Minneci
Senior
Scott Anderson
Second Reviewer
Robert Levesque
Key Staff
Steve Siegel
Firm Technical Director
553
4
Results of the Audit
Plan
Perform
Express
Opinion
Communicate
We have audited the financial statements of
Union County, North Carolina (the “County”)
for the year ended June 30, 2025 in
accordance with generally accepted auditing
standards and Government Auditing
Standards and have issued our report dated
November 6, 2025.
We have also audited the County’s
compliance with the types of compliance
requirements described in the OMB
Compliance Supplement and the Audit
Manual for Governmental Auditors in North
Carolina that could have a direct and
material effect on each of the County’s major
federal and state programs for the year
ended June 30, 2025.
We have issued unmodified opinions on the
financial statements and will issue an opinion
on the single audit upon completion.
554
5
Internal Control Communication
In planning and performing our audit, we considered internal control over financial reporting (“internal
control”) as a basis for designing audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinion on the financial statements and on compliance with Uniform
Guidance and the N.C. State Single Audit Implementation Act, but not for the purpose of expressing an
opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion
on the effectiveness of the County’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
were not identified. In addition, because of inherent limitations in internal control, including the possibility
of management override of controls, misstatements due to error or fraud may occur and not be detected
by such controls.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis.
555
6
A material weakness is a deficiency, or a
combination of deficiencies in internal control,
such that there is a reasonable possibility that
a material misstatement of the County’s
financial statements will not be prevented, or
detected and corrected, on a timely basis.
A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control
that is less severe than a material weakness,
yet important enough to merit attention by
those charged with governance.
Material Weakness Significant Deficiency
We did not identify any control deficiencies that we believe to be material weaknesses.
Internal Control Communication
556
7
Internal Control and Compliance
Single Audit (Grants)- PRELIMINARY
Testing
Compliance
with Grant
Agreements
In Progress
Medicaid Cluster
COVID-19: Coronavirus State and Local Fiscal Recovery Funds
Community Development Block Grants (CDBG)
Federal Transit Cluster
Federal Major Programs
Public School Building Capital Fund -Lottery Fund
DSS Crosscutting
Special Appropriations - BARN
State Major Programs
557
8
Restatement to increase beginning fund balance in the non-major governmental funds of $1,123,853
related to the Opioid Settlement MOA and reduction of current year revenue by the same amount.
Restatement to increase beginning net position in the government-wide statements to record entire
Opioid Settlement amount of $13,891,765 as receivable.
These adjustments were required due to the change in revenue recognition from a non-exchange
transaction to an exchange transaction.
Corrected Misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than
those that are clearly trivial, and communicate them to the appropriate level of management.
Corrected and Uncorrected Misstatements
558
9
Overstatement of expenditures and accounts payable in the General Special Revenue Fund in the
amount of $57,222.
Uncorrected Misstatements
Corrected and Uncorrected Misstatements
559
10
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
Management is responsible for the selection and use of
appropriate accounting policies. The significant
accounting policies used by the County are described in
Note 1 to the financial statements.
The County changed accounting policies related to
compensated absences liability by adopting Governmental
Accounting Standards Statement 101, Compensated
Absences, implemented during fiscal year June 30, 2025.
Qualitative Aspects of Accounting Practices
560
11
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
As part of our audit, we evaluated the County’s
identification of, accounting for, and disclosure of the
County’s relationships and transactions with related
parties as required by professional standards.
We noted none of the following:
•Related parties or related party relationships or
transactions that were previously undisclosed to us;
•Significant related party transactions that have not
been approved in accordance with the County’s
policies or procedures or for which exceptions to the
County’s policies or procedures were granted;
•Significant related party transactions that appeared to
lack a business purpose;
•Noncompliance with applicable laws or regulations
prohibiting or restricting specific types of related party
transactions; and
•Difficulties in identifying the party that ultimately
controls the County’s.
Qualitative Aspects of Accounting Practices
561
12
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
We noted no transactions entered into by the County
during the year for which there is a lack of authoritative
guidance or consensus. All significant transactions have
been recognized in the financial statements in the proper
period.
For purposes of this presentation, professional standards
define significant unusual transactions as transactions that
are outside the normal course of business for the County
or that otherwise appear to be unusual due to their timing,
size, or nature. We noted no significant unusual
transactions during our audit.
Qualitative Aspects of Accounting Practices
562
13
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
Accounting estimates are an integral part of the financial
statements prepared by management and are based on
management’s knowledge and experience about past
and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive
because of their significance to the financial statements
and because of the possibility that future events affecting
them may differ significantly from those expected. The
most sensitive estimates affecting the financial
statements were:
•Allowance for doubtful accounts
•Depreciation expense (estimated useful lives of assets)
•Fair value of investments
•Pensions, OPEB and IBNR liabilities, and related
deferred outflows and inflows
•Landfill liability
•Lease and SBITA liabilities and receivables
•Right-of-use assets
Qualitative Aspects of Accounting Practices
563
14
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
•Management’s estimate of the identified above
estimates are based on the analysis of historical
collection trends, estimated useful life of the asset,
third party pricing, actuarial valuations, engineers
estimates for closure and post closure costs and the
County’s incremental borrowing rate and lease/SBITA
terms.
•We evaluated the key factors and assumptions used
to develop these estimates in determining it is
reasonable in relation to the financial statements
taken as a whole.
Qualitative Aspects of Accounting Practices
564
15
Significant
Estimates
Significant and
Unusual
Transactions
Financial
Statement
Disclosures
Related Party
Relationships
and
Transactions
The financial statement disclosures are neutral,
consistent, and clear.
Qualitative Aspects of Accounting Practices
565
16
Preparation of the Data Collection Form.
For all nonattest services we perform, you are
responsible for designating a competent
employee to oversee the services, make any
management decisions, perform any
management functions related to the services,
evaluate the adequacy of the services, and
accept overall responsibility for the results of
the services.
We are not aware of any other circumstances
or relationships that create threats to auditor
independence.
We are independent of the County and have
met our other ethical responsibilities in
accordance with the relevant ethical
requirements relating to our audit.
Nonattest Services Independence Conclusion
Independence Considerations
566
17
We encountered no significant difficulties in dealing with management in performing
and completing our audit.
Other Required Communications
Difficulties
Encountered
Includes disagreements on a financial accounting, reporting, or auditing matter,
whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditor’s report. We are pleased to report that no such
disagreements arose during the course of our audit.
Disagreements
with Management
We noted no matters that are difficult or contentious for which the auditor consulted
outside the engagement team.
Auditor
Consultations
We have requested certain representations from management that are included in the
management representation letter dated the date of our audit report.
Management
Representations
567
18
In some cases, management may decide to consult with other accountants about
auditing and accounting matters, similar to obtaining a “second opinion” on certain
situations. To our knowledge, there were no such consultations with other accountants.
Management
Consultations
We generally discuss a variety of matters, including the application of accounting
principles and auditing standards with management each year. These discussions
occurred in the normal course of our professional relationship and our responses were
not a condition to our retention.
Other Findings
or Issues
As of the date of this presentation, no fraud, illegal acts, or violations of laws and
regulations noted.
Fraud and
Illegal Acts
No events or conditions noted that indicate substantial doubt about the County’s ability
to continue as a going concern.
Going
Concern
Other Required Communications
568
19
Required Supplementary
Information
We applied certain limited procedures to
the required supplementary information
(“RSI”) that supplements the basic
financial statements. Our procedures
consisted of inquiries of management
regarding the methods of preparing the
information and comparing the
information for consistency with
management’s responses to our
inquiries, the basic financial statements,
and other knowledge we obtained
during our audit of the basic financial
statements. We did not audit the RSI
and do not express an opinion or
provide any assurance on the RSI. We
were engaged to report on the other
supplementary information which
accompanies the financial statements,
but which is not RSI.
Supplementary
Information
With respect to the supplementary
information accompanying the financial
statements, we made certain inquiries
of management and evaluated the form,
content, and methods of preparing the
information to determine the information
complies with U.S. generally accepted
accounting principles, the method of
preparing it has not changed from the
prior period, and the information is
appropriate and complete in relation to
our audit of the financial statements.
We compared and reconciled the
supplementary information to the
underlying accounting records used to
prepare the financial statements or to
the financial statements themselves.
Other Information
The other information comprises the
introductory and statistical sections but
does not include the basic financial
statements and our auditor’s report
thereon. Our opinions on the basic
financial statements do not cover the
other information, and we do not
express an opinion or any form of
assurance thereon. In connection with
our audit of the basic financial
statements, our responsibility is to read
the other information and consider
whether a material inconsistency exists
between the other information and the
basic financial statements, or the other
information otherwise appears to be
materially misstated. If, based on the
work performed, we conclude that an
uncorrected material misstatement of
the other information exists, we are
required to describe it in our report.
Other Matters
569
20
►GASB Statement 103, Financial
Reporting Model Improvements -
2026
►GASB Statement 104, Disclosure
of Certain Capital Assets - 2026
These standards will be effective for the County in
the upcoming years and may have a significant
impact on the County’s financial reporting.
We would be happy to discuss with management
the potential impacts on the County’s financial
statements and how we may be able to assist in
the implementation efforts
Upcoming Financial Reporting Changes
570
Local Government Commission Performance
Indicators
Audit Report –
Budgeted tax levy for the General Fund did not have more than 3% uncollected.
Positive General Fund total fund balance.
Effective pre-audit process to avoid pervasive budget violations.
No late debt service payments or debt covenant compliance issues.
No statutory violation within Annual Comprehensive Financial Report.
571
cbh.com
About Cherry Bekaert
“Cherry Bekaert” is the brand name under which Cherry Bekaert LLP and Cherry Bekaert Advisory LLC, independently owned entities, provide
professional services in an alternative practice structure in accordance with applicable professional standards. Cherry Bekaert LLP is a licensed
CPA firm that provides attest services, and Cherry Bekaert Advisory LLC and its subsidiary entities provide tax and advisory services. For more
details, visit cbh.com/disclosure.
This material has been prepared for general informational purposes only and is not intended to be relied upon as tax, accounting, or other
professional advice. Before taking any action, you should consult a professional advisor familiar with your particular facts and circumstances.
22
Daniel T. Gougherty
CPA
Audit Director
dgougherty@cbh.com
Contacts
Questions
572
FY 2025 Annual Comprehensive Financial Reporting 573
AgendaFY 2025 Year End ResultsGovernment Wide (full accruals)General Fund(s)Water and Sewer Fund574
3•Assets and deferred outflows exceeded liabilities and deferred inflows by $413,516,257 (=net position) •Decrease of $21,849,096 from FY 2024•Governmental Activities’ total net position ($97,525,120)•Due to UC carrying the long-term debt liability for school and SPCC related assets that we do not own2025 Audited Financials – Government Wide
575
42025 Audited Financials – Government WideAsset Major Changes•Cash and investments -$93M (bond proceeds spend down for FH High and East Elementary, spend down of ARPA funds)•Accounts Receivable +15M (Opioid Settlement)•Due from other government +$14M (state grant funds spent but reimbursement not received on June 30th)•Capital assets +$45M (mainly due to ongoing W&S projects)•Deferred outflow of resources -$23M (related to OPEB, Pension and SEPA)Liabilities Major Changes•Net OPEB Liability +$28.1M (change in assumptions year over year based on actuarial study results)•Local government retirement pension liability +$9M•Long-term liability -$56.8M (pay down of debt, leases and SBITAs)•Deferred inflow of resources +$12M (related to OPEB, Pension and SEPA)+(increase) –(decrease)576
52025 Audited Financials – General Funds•Actual revenues of $405,485,094Revenues exceeded budget by $13.1 million•Actual expenses of $380,088,535Expenditures under budget by $13.9 million•Other financing sources/(expenses) of $(27,312,795)•Includes transfers to other funds (CIP and VFDs) and lease and subscription liabilities•Decrease in fund balance of $1,916,236577
62025 Audited Financials – General Fund Revenues
578
72025 Audited Financials – General Fund Expenses
579
82025 Audited Financials – General Funds Fund Balance General Fund(s) combined GeneralGeneral Debt FundEconomic DevelopmentEducation Debt FundEducation Budgetary FundNonspendable 11,260$ 11,260$ -$ -$ -$ -$ Restricted 38,254,797 31,979,312 3,280 3,570 6,248,491 20,144 Committed 76,746,600 76,746,600 - - - - Assigned 12,516,923 9,584,968 2,580,302 - - 351,653 Unassigned 22,551,919 12,126,901 885,852 270,087 3,999,414 5,269,665 Total fund balance 150,081,499$ 130,449,041$ 3,469,434$ 273,657$ 10,247,905$ 5,641,462$ Change from Prior Year (1,916,236) (2,505,955) 572,567 (297,434) (4,957,994) 5,272,580 580
92025 Audited Financials – General Funds Fund Balance General Fund(s) combined GeneralGeneral Debt FundEconomic DevelopmentEducation Debt FundEducation Budgetary FundNonspendable 11,260$ 11,260$ -$ -$ -$ -$ Restricted 38,254,797 31,979,312 3,280 3,570 6,248,491 20,144 Committed 76,746,600 76,746,600 - - - - Assigned 12,516,923 9,584,968 2,580,302 - - 351,653 Unassigned 22,551,919 12,126,901 885,852 270,087 3,999,414 5,269,665 Total fund balance 150,081,499$ 130,449,041$ 3,469,434$ 273,657$ 10,247,905$ 5,641,462$ Change from Prior Year (1,916,236) (2,505,955) 572,567 (297,434) (4,957,994) 5,272,580 581
102025 Audited Financials – Water and Sewer Fund•Operating Revenues of $84,716,814•Operating Expenses (including depreciation $34.4M) of $86,958,755•Nonoperating Revenues(expenses) of $24,262,118•Increase in net position of $63,337,670
582
112025 Audited Financials – Water and Sewer Fund- Full Accrual BasisWater and Sewer Fund2025 2024 2023 2022 2021Operating revenues 84,716,814$ 75,327,980$ 76,253,832$ 75,480,900$ 66,581,187$ Operating expenses 86,958,755 72,838,075 55,606,567 53,595,378 51,724,337 Operating income (2,241,941) 2,489,905 20,647,265 21,885,522 14,856,850 Investment earnings 6,942,572 8,106,317 6,968,813 (924,566) (594,156) Interest and fees expense (12,262,190) (12,736,774) (13,456,075) (13,608,173) (9,581,038) Loss on joint venture (978,448) (1,297,343) (1,626,791) (785,398) (3,362,096) Intergovernmental 30,451,873 (2,101,265) 4,689,006 ‐ ‐ Other nonperating revenues/expenses 108,311 2,557 66,607 11,216 35,064 Income (loss) before transfers and contributions 22,020,177 (5,536,603) 17,288,825 6,578,601 1,354,624 Contributions ‐ system development fees 11,535,872 6,563,539 5,413,985 11,665,021 6,461,435 Capital contributions ‐ donated assets 21,448,484 10,254,323 6,501,850 9,873,142 9,192,180 Contributions ‐ other cash 430,661 479,214 479,881 555,589 434,589 Transfers with other funds 4,902,476 1,100,000 ‐ ‐ 526,000 Change in net position 60,337,670$ 12,860,473$ 29,684,541$ 28,672,353$ 17,968,828$ Net Position 495,136,046$ 434,798,376$ 417,735,373$ 388,050,832$ 355,023,634$ 583
Questions?584
Annual Comprehensive
Financial Report
Fiscal Year Ended | June 30, 2025
unioncountync.gov
585
Union County, North Carolina
Annual Comprehensive Financial Report
for the fiscal year ended June 30, 2025
Prepared by
Finance Department
i
586
*
ii
587
Union County, North Carolina
Table of Contents
Exhibit/
Schedule/
Table
Page No.
INTRODUCTORY SECTION
Letter of Transmittal A-3
List of Principal Officials A-9
Organizational Chart A-10
GFOA Certificate of Achievement A-11
FINANCIAL SECTION
REPORT OF INDEPENDENT AUDITOR B-3
MANAGEMENT'S DISCUSSION AND ANALYSIS B-7
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position A C-3
Statement of Activities B C-4
Fund Financial Statements:
Balance Sheet - Governmental Funds C C-5
Reconciliation of the Balance Sheet of Governmental Funds to the D C-6
Statement of Net Position
Statement of Revenues, Expenditures, and Changes in Fund E C-7
Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of
Activities F C-8
Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund G C-9
Statement of Net Position - Proprietary Funds H C-10
Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds I C-11
Statement of Cash Flows - Proprietary Funds J C-12
Statement of Fiduciary Net Position - Fiduciary Funds K C-13
Statement of Changes in Fiduciary Net Position - Fiduciary Funds - Pension Trust Funds L C-14
Notes to the Financial Statements C-15
REQUIRED SUPPLEMENTARY INFORMATION:
Special Separation Allowance - Schedule of Changes in the Total Pension Liability M D-3
Special Separation Allowance - Schedule of Total Pension Liability N D-4
Special Separation Allowance - Schedule of Employer Contributions O D-5
Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Changes in the Total OPEB Liability and Related Ratios P D-6
iii
588
Union County, North Carolina
Table of Contents
Exhibit/
Schedule/
Table
Page No.
FINANCIAL SECTION (CONTINUED)
Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Employer Contributions Q D-7
Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Investment Returns R D-8
Local Government Employees' Retirement System-Schedule of the County's Proportionate Share of the Net Pension Liability or Asset S D-10
Local Government Employees' Retirement System - Schedule of County Contributions T D-11
Register of Deed's Supplemental Pension Fund - Schedule of the County's Proportionate Share of the Net Pension U D-12
Register of Deed's Supplemental Pension Fund - Schedule of County Contributions V D-13
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES:
Nonmajor Special Revenue Funds - Combining Balance Sheet 1 E-3
Nonmajor Special Revenue Funds - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 2 E-10
Internal Service Funds - Combining Statement of Net Position 3 E-17
Internal Service Funds - Combining Statement of Revenues, Expenses, and Changes in Fund Net Position 4 E-18
Internal Service Funds - Combining Statement of Cash Flows 5 E-19
Pension Trust Funds - Combining Statement of Fiduciary Net Position 6 E-20
Pension Trust Funds - Combining Statement of Changes in Fiduciary Net Position 7 E-21
Custodial Funds - Combining Statement of Fiduciary Assets and Liabilities 8 E-22
Custodial Funds - Combining Statement of Changes in Fiduciary Net Position 9 E-23
GENERAL FUND
General Fund - Combining Balance Sheet 10 F-3
General Fund - Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances 11 F-5
General Fund - Comparative Balance Sheet 12 F-7
General Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 13 F-8
Debt Service Budgetary Fund - Balance Sheet 14 F-11
Debt Service Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 15 F-12
Economic Development Budgetary Fund - Balance Sheet 16 F-13
Economic Development Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 17 F-14
Education Debt Fund - Balance Sheet 18 F-15
Education Debt Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 19 F-16
Education Budgetary Fund - Balance Sheet 20 F-17
Education Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 21 F-18
iv
589
Union County, North Carolina
Table of Contents
Exhibit/
Schedule/
Table
Page No.
FINANCIAL SECTION (CONTINUED)
SPECIAL REVENUE FUNDS
Allens Crossroad Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 22 G-3
Bakers Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 23 G-4
Beaver Lane Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 24 G-5
Fairview Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 25 G-6
Griffith Road Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 26 G-7
Hemby Bridge Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 27 G-8
Jackson Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 28 G-9
Lanes Creek Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 29 G-10
New Salem Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 30 G-11
Providence Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 31 G-12
Sandy Ridge Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 32 G-13
Springs Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 33 G-14
Stack Road Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 34 G-15
Stallings Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 35 G-16
Unionville Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 36 G-17
Waxhaw Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 37 G-18
Wesley Chapel Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 38 G-19
Wingate Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 39 G-20
Fee Supported Fire Districts Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 40 G-21
Automation Enhancement Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 41 G-22
Civil Fees Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 42 G-23
DSS Representative Payee Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 43 G-24
Emergency Telephone System Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 44 G-25
Fines and Forfeitures Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 45 G-26
Opioid Settlement Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 46 G-27
Reappraisal Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual 47 G-28
General Special Revenue Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual 48 G-29
v
590
Union County, North Carolina
Table of Contents
Exhibit/
Schedule/
Table
Page No.
FINANCIAL SECTION (CONTINUED)
CAPITAL PROJECT FUNDS
General Capital Project Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 49 H-3
ENTERPRISE FUNDS
Water and Sewer Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)50 I-3
Water and Sewer District Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)51 I-4
Water and Sewer District - System Development Fees Capital Reserve Fund Schedule of Revenue and Expenditures - Budget and
Actual (Non-GAAP)52 I-5
Water and Sewer Capital Project Fund -Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-
GAAP)53 I-6
Water and Sewer Fund - Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis 54 I-8
Solid Waste Fund- Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)55 I-9
Solid Waste Capital Reserve Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)56 I-10
Solid Waste Capital Project Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-
GAAP) 57 I-11
Solid Waste Fund - Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis 58 I-12
INTERNAL SERVICE FUNDS
Health Benefits Fund - Schedule of Revenues and Expenditures (Non-GAAP)59 J-3
Workers' Compensation Fund - Schedule of Revenues and Expenditures (Non-GAAP)60 J-4
Property and Casualty Fund - Schedule of Revenues and Expenditures (Non-GAAP)61 J-5
FIDUCIARY FUNDS
Special Separation Allowance Fund - Schedule of Revenues, Expenses, and Changes in Fiduciary Net Position - Pension Trust Fund 62 K-3
Other Postemployment Healthcare Benefits (OPEB) Fund - Schedule of Revenues and Changes in Fiduciary Net Position - Pension
Trust Fund 63 K-4
ADDITIONAL FINANCIAL DATA
Schedule of Ad Valorem Taxes Receivable - General Fund 64 L-3
Analysis of Current Tax Levy - County-Wide Levy 65 L-4
vi
591
Union County, North Carolina
Table of Contents
Exhibit/
Schedule/
Table
Page No.
STATISTICAL SECTION
Net Position by Component 1 M-3
Changes in Net Position 2 M-4
Fund Balances of Governmental Funds 3 M-6
Changes in Fund Balances - Governmental Funds 4 M-7
Ad Valorem Taxes - General Fund 5 M-8
Assessed Value of Taxable Property 6 M-9
Estimated Actual Value of Taxable Property 7 M-10
Property Tax Rates - Direct and Overlapping Governments (Per $100 of Assessed Value)8 M-11
Construction Information 9 M-12
Principal Property Taxpayers 10 M-13
Property Tax Levies and Collections 11 M-14
Ratios of Outstanding Debt by Type 12 M-15
Ratios of General Bonded Debt Outstanding 13 M-16
Legal Debt Margin Information 14 M-17
Pledged Revenue Coverage per Revenue Bond Indenture - Water and Sewer Bonds 15 M-18
Pledged Revenue Coverage - Water and Sewer Bonds 16 M-19
Demographic and Economic Statistics 17 M-20
Principal Employers 18 M-21
Full-time Equivalent Governmental Employees by Function/Program 19 M-22
Operating Indicators by Function/Program 20 M-23
Capital Asset Statistics by Function/Program 21 M-24
COMPLIANCE SECTION
Report of Independent Auditor on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing Standards N-3
Report of Independent Auditor on Compliance For Each Major Federal Program and Internal Control Over Compliance in Accordance
with Uniform Guidance and the State Single Audit Implementation Act N-5
Report of Independent Auditor on Compliance For Each Major State Program and Internal Control Over Compliance in Accordance with
Uniform Guidance and the State Single Audit Implementation Act N-8
Schedule of Findings and Questioned Costs N-10
Summary Schedule for Prior Year's Audit Findings N-12
Schedule of Expenditures of Federal and State Awards 64 N-13
vii
592
*
viii
593
Introductory Section
A-1 594
*
A-2 595
.
.
.
Finance Department
500 N. Main Street Suite 709
Monroe, NC 28112
T 704.283.3813
Unioncountync.gov
November 6, 2025
To the Honorable Members of the Board of Commissioners, and Residents of Union County:
Introduction
I am pleased to provide the Board of County Commissioners and the residents of Union County the Annual
Comprehensive Financial Report for the fiscal year ended June 30, 2025. The Annual Comprehensive Financial
Report provides users with insight into the financial operations and condition of the County from the preceding
fiscal year. In this document you will find financial statements, demographic and financial data, compliance
reports, auditor’s opinions, and other information.
The transmittal letter, which is not audited but reviewed by the auditors, provides context for the financial
statements, and serves as a financial condition scorecard. The information included in the transmittal provides a
bridge to the upcoming financial planning/budgetary cycle. It is the management’s hope that the information in
the transmittal letter provides a complete financial picture. The transmittal includes the compliance discussion,
a county profile, a discussion of debt and fiscal indicators, management comments on the County’s financial
condition, upcoming events and major initiatives, and finally awards and acknowledgements.
Compliance Discussion
Laws of the State of North Carolina, along with policies and procedures of the North Carolina Local Government
Commission, require all local governments in the State to publish a complete set of annual financial statements.
The financial statements are presented in conformity with generally accepted accounting principles (GAAP) in
the United States of America and audited in accordance with auditing standards generally accepted in the United
States of America by a firm of licensed certified public accountants. Pursuant to those requirements, I hereby
issue the annual financial report of Union County (the County) for the fiscal year ended June 30, 2025.
This report consists of management’s representations concerning the finances of the County. Consequently,
management assumes full responsibility for the completeness and reliability of the information contained in this
report. To provide a reasonable basis for making these representations, County management has established a
comprehensive framework of internal controls that are designed to both protect the government’s assets from
loss, theft, or misuse and to compile sufficiently reliable information for the preparation of the County’s financial
statements. Because the cost of internal controls should not exceed anticipated benefits, the objective is to
provide reasonable, rather than absolute, assurance that the financial statements are free of material
misstatements. With management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
Cherry Bekaert LLP, a firm of licensed certified public accountants, has issued an unmodified opinion on Union
County’s financial statements for the year ended June 30, 2025. The report of the independent auditor is located
at the front of the financial section. The audit also meets the requirements of the Federal Single Audit Act
Amendment of 1996, the State Single Audit Act, and N.C.G.S. §159-34. The reports required by these Acts are
submitted as separate reports, which include the schedules of federal and state awards, findings and questioned
costs, and the report of independent auditor's on internal control and compliance.
A-3 596
unioncountync.gov
Management’s discussion and analysis (MD&A) immediately follows the report of independent auditor and
provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A
complements this letter of transmittal and should be read in conjunction with it.
County Profile
Union County, established in 1842, is in the south-central portion of North Carolina adjacent to
Charlotte/Mecklenburg County and borders South Carolina. The County occupies approximately 643 square
miles and serves an estimated 266,672 residents.
The County operates under a Commission-Manager form of government. The governing body of the County is
the Board of County Commissioners, which formulates policies for the administration of the County. In addition,
the Board annually adopts a balanced budget and establishes tax rates for the support of County programs. The
Board consists of five commissioners, elected on a staggered basis for terms of four years.
The County Manager is appointed by and serves at the pleasure of the Board as the County’s Chief Executive
Officer. The County Manager has appointive and removal authority over county employees. The County
Manager is responsible for the daily operations of the County Government. In addition, the Manager’s
responsibilities include implementation of policies established by the Board of County Commissioners, as well
as the administration of the annual adopted budget.
The County provides a wide range of services including public safety, human services (Social Services, Health,
Veterans' Services and Transportation), funding for education, cultural and recreational activities, and general
administration. Additionally, the County owns and operates water, sewer, and solid waste systems. The annual
financial report includes all funds of the County, and all activities considered to be a part of (controlled by or
dependent on) the County.
The Board of County Commissioners adopts an annual budget for the fiscal year no later than July 1. The budget
serves as the foundation for the County’s financial planning and fiscal control. As required by the North Carolina
Budget and Fiscal Control Act, the Board of County Commissioners adopt an annual budget for all governmental
and proprietary operating funds except those authorized by project ordinance, which are multi-year in nature.
Appropriations to the various funds are formally budgeted, in FY 2025 on a fund level by function and at the
fund level for the special revenue funds, and on a program basis for capital project (multi-year) funds. The Board
approves budget amendments that increase the total appropriation of any fund. For expenditure control purposes,
the budget is monitored and controlled on a function, division and line-item level.
Local Economy
The overall economic indicators for the County reflect a positive trend. Union County is assigned a Tier 3 rating
by the State of North Carolina, indicating lower economic distress and higher development potential. The
County’s economy is navigating national headwinds with local strengths. The County’s low unemployment of ,
expanding job sectors, and stable real estate market position it well for continued growth, though inflation,
interest rates, and policy uncertainty remain key variables to watch.
During the past ten years, the County has seen consistent growth in population. This is reflected in the
consistently strong number of permits issued for residential and commercial construction projects. The permits
for the current year are referenced in the Management’s Discussion and Analysis and detailed in the Statistical
A-4 597
unioncountync.gov
Section of this report. Contributing to the County’s growth is its proximity to the City of Charlotte and
Mecklenburg County, which contain the largest population in the State and comprise the major urban center of
North Carolina’s piedmont crescent. The County’s diverse economic base and the interdependence of the
Charlotte-Gastonia-Concord Metropolitan Statistical Area or MSA are major factors that have contributed to the
County’s rapid growth during the previous decade.
Union County’s strong economic indicators reinforce its capacity to reliably fund essential public services,
including law enforcement, education, fire protection, emergency medical response, libraries, and critical
infrastructure such as water and sewer systems. The County’s current financial position remains stable and well-
managed. However, leadership remains vigilant in monitoring economic trends. Should conditions shift
unfavorably, the County is prepared to evaluate and implement corrective measures to ensure long-term fiscal
sustainability and uninterrupted service delivery.
Long-Term Financial Planning
While the County is fiscally sound and has enough resources to withstand economic downturn, the County
continues to have a relatively high debt burden. The impact of this can be seen in the debt service burden, with
every dollar of operating revenue generated in the general fund, 14.30 percent goes toward debt service. This is
compounded by the fact that the debt the County carries is largely on assets that it does not own.
The general government debt burden ratio has seen a reduction of 2.05 percent from 2021. This positive trend is
reflective of the continued revenue growth in the County and the Board of County Commissioners’ conservative
approach on issuing new debt. Based on the Board of County Commissioners’ adopted policy of adding
additional tax rate to support new voter approved debt, the debt funds were created, and an ad valorem tax rate
has been established to fund the debt service for the all-County general debt.
The Board continues to indicate that it will be vigilant in its policy consideration and focus on continued, strategic
decisions that promote economic growth and manage the long-term liabilities of the County while continuing to
focus on reducing the long-term debt portfolio and paying off debt. At the end of FY 2025, the County’s
outstanding debt is $775,796,000, a decrease from the FY 2024 outstanding debt of $827,565,000. This decrease
is due to principal payments made in FY 2025.
The debt per capita indicator measures the changes in long-term debt in relationship to the changes in population.
In theory, the debt per capita information demonstrates each person in Union County’s fair share of the general
government debt. The Debt Per Capita decreased by $251 per person during the last year; confirming, the
County’s outlook for debt remains positive.
Management Comments on Financial Condition
The indicators and financial data provided through the Annual Comprehensive Financial Report for the Year
Ended June 30, 2025, provides a solid footing for the long-term financial planning of the organization. This
information can help inform the Board of County Commissioner and management’s policymaking process. In
addition, this information serves as an evaluative tool for other users of financial information and the financial
markets. Several overarching comments or observations can be made concerning the County’s financial
condition.
• The County’s ad valorem tax base is strong. While residential property is the largest component
(approximately 76%), all indicators point to continued strong growth. The County completed a
A-5 598
unioncountync.gov
countywide reappraisal effective January 1, 2025, which resulted in approximately a 60% increase in
the ad valorem tax base. This will be reflected in the fiscal year 2026 tax billing. The continued strong
growth and value indicates that the County will still have enough resources in the future to provide
services and meet its obligations.
• The County’s expenditures are well managed. The Board of County Commissioners chose to remain at
the current tax rate and minimize the growth in the services. This is evident in the limited growth in
expenditures per capita. The Board has focused on adding services as service demand has presented
itself, with the growth primarily occurring in public safety, human services, and education as well as
general government departments focusing on safety and strategic management.
• The County has a strong working relationship with its community partners. Counties in North Carolina
function as part of the governance environment. The County works with non-profits and other entities
to provide economic development, fire services, emergency medical services, and hospital services. In
addition, the County works closely, as a primary funding source, with Union County Public Schools
and South Piedmont Community College. It’s through this intertwined approach that the County and
these groups can provide efficient and effective services to the community and reduce duplications
where possible.
• The County’s financial policy framework continues to strengthen its fiscal position. The Board of
County Commissioners remains focused on implementing sound, sustainable financial practices. A key
component of this strategy is the fund balance policy, which restricts the use of one-time revenues to
one-time expenditures. While this approach may appear modest in scope, its long-term impact is
substantial—ensuring that recurring operational costs are consistently supported by recurring revenue
streams.
• The County’s debt portfolio is well managed. Through a combination of aggressively reworking the
debt portfolio to minimize risk and interest cost and prudently issuing new debt, the County has seen its
long-term government debt portfolio continue to remain positive. Comparing the long-term debt as a
percentage of assessed value, the County has gone from 1.58 percent in FY 2020 to 1.01 percent in FY
2025. This indicates that the County has the capacity to issue new voter approved debt without
negatively affecting its ability to pay.
Secondly, the commitment to fund the actuarially required contribution to the OPEB trust has a lasting influence
on the employee legacy costs of the organization. The commitment to pay now, versus a pay-go strategy later,
provides financial flexibility for future Boards and the County. This again demonstrates the continued
commitment to the long-term sustainability of the organization.
These are just a few of the highlights from the Annual Comprehensive Financial Report. A wealth of financial
operational information can be gleaned from the report. The common theme that is clear is the strong financial
position of the County is a result of the commitment from the Board and management to fiscal prudent policy
making and a commitment to the long-term financial sustainability of the organization.
A-6 599
unioncountync.gov
Upcoming Events and Major Initiatives
Beyond the long-term financial planning and the look back at the financial results for FY 2025, several
significant events and initiatives will occur during the upcoming year FY 2026.
• The general fund capital improvement projects adopted for FY 2026 includes continued funding to
maintain existing facilities and provides capital funding for our public safety partners.
• In July of 2025 the County issued a two-thirds general obligation bond and issued voter approved
general obligation bonds The two-thirds bond will provide funding for renovations of the Judicial
Center, Government Center and provide for additional general government space needs. The voter
approved general obligation bond provides funding for South Piedmont Community College’s Center
for Entrepreneurship and for Union County Public Schools renovations of the old Forest Hills High
School to become East Union Middle School and design for a new Parkwood High School.
• During FY 2026, Union County will begin designing to construct a new facility for the South Piedmont
Regional Autopsy Center providing forensic pathology services that will serve Union County along with
surrounding counties in the region. This is a regional effort with funding provided by the State of North
Carolina for design and construction of the new facility.
• Union County is continuing work on the BARN project, a new facility to support agricultural start-up
companies and agricultural producers/growers.
• The County funded the third and final phase of the Classification and Compensation Study, focusing on
market adjustments to employee salaries.
• Union County Water continues to focus on infrastructure needs. Projects funded this year include
Twelve Mile Creek Wastewater System Improvements, Catawba River Water Treatment Plant
Improvements, and expanding the Union County Water Operations Center. The proposed FY 2026
budget also includes enhancements to current service levels, such as the addition of a Locator Crew to
manage a growing number of service locate calls, and an After-Hours Repair Crew, which is expected
to save the department approximately $200,000 in overtime costs. Other proposed enhancements
include: an Assistant Director for Business Operations for job continuity planning, a Construction
Program Manager for the Engineering division, an additional Engineer position for the Planning and
Resource Management division, and several additional personnel requests in the Water and Wastewater
Operations division.
Additional information concerning new initiatives can be found on the, Union County’s Budget Department
webpage . https://www.unioncountync.gov/government/departments-a-e/budget
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate
of Achievement for Excellence in Financial Reporting to Union County for its Annual Comprehensive Financial
A-7 600
unioncountync.gov
Report for the fiscal year ended June 30, 2024. This is the 15th consecutive year in which the County has received
this recognition. To be awarded a Certificate of Achievement, the government was required to publish an easily
readable and efficiently organized Annual Comprehensive Financial Report that satisfied both generally
accepted accounting principles and applicable program requirements. The GFOA award is valid for a period of
one year.
Each of the County's departments maintain a strong commitment to the goals, vision and mission statements of
the County and this is reflected in its provision of services to the citizens of Union County. Finance appreciates
the cooperation of all County departments in conducting financial activities, including the preparation of this
report.
The successful preparation of the Fiscal Year 2025 Annual Comprehensive Financial Report reflects the
dedication and expertise of Union County’s Finance team. We extend our sincere appreciation to Ebru Cukro,
Haley Smith, Kiara McClendon, Brady Chaffin, Shannon McDonald, Heather Howey, Mia Griffin, Ashley
Steele, and John Buchanan for their continued contributions and their specific efforts in compiling and reviewing
this year’s report. Their commitment to excellence and fiscal transparency plays a vital role in supporting the
County’s financial integrity and stakeholder confidence.
Finance also wishes to express appreciation to the Board of County Commissioners, County Manager, Brian
Matthews, Deputy County Manager, Patrick Niland, and Assistant County Manager, Clayton Voignier and for
their continued support.
Respectfully submitted,
Beverly L. Liles
Beverly L. Liles
Finance Director
A-8 601
Union County, North Carolina
List of Principal Officials
June 30, 2025
Board of County Commissioners
Melissa Merrell, Chairman
Brian Helms, Vice-Chairman
Clancy Baucom
Christina Helms
Gary Sides
County Officials
Brian Matthews County Manager
Patrick Niland Deputy County Manager
Clayton Voigner Assistant County Manager
Lynn G. West Clerk to the Board
Jason Kay County Attorney/General Counsel
Crystal Gillard Register of Deeds
Eddie Cathey Sheriff
Kristin Jacumin Board of Elections
Julie Broome Human Resources Director
Lee Jenson Planning Director
Mark Griffin Building Code Enforcement Director
Traci Colley Public Health Director
Hyong Yi Water Administrator
Jon Amelio Information Technology Director
Liz Cooper Public Communications Director
Michelle Marcano Veterans Services Director
Ashley Lantz Social Services Director
Janet Payne Human Services Administrator
Dennis Joyner Public Health Director
Beverly Liles Finance Director
Jason May Budget and Grants Management Director
Cheryl Wright Procurement Director
Vann Harrell Tax Administrator
Andrew Baucom Cooperative Extension Director
Nina Chaffin Library Director
Jon Williams Fire Marshal
Andrew Ansley Emergency Management Director
Vicki Callicutt Emergency Communications Director
James Chaffin Parks & Recreation Director
Alan Alridge Soil & Water Conservation District Director
A-9 602
A-10 603
A-11 604
A-12 605
Financial Section
B-1 606
B-2 607
cbh.com
Report of Independent Auditor
To the Board of County Commissioners
Union County, North Carolina
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of Union County, North Carolina
(the “County”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which
collectively comprise the County’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the County, as of June 30, 2025, and the respective changes in financial position,
and, where applicable, cash flows thereof, and the budgetary comparison for the General Fund for the year then
ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the County and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As discussed in Note 21 to the financial statements, the County restated its beginning net position of the
government-wide activities and fund balance for a non-major special revenue fund to reflect the correction of an
error that occurred in the prior year. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance
with accounting principles generally accepted in the United States of America, and for the design, implementation,
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that
are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern
for twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
B-3 608
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our
opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not
a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered
material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment
made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud
or error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the Country’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the financial
statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the County’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that
we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s
Discussion and Analysis and the required supplementary information, as listed in the table of contents, be
presented to supplement the basic financial statements. Such information is the responsibility of management
and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards
Board who considers it to be an essential part of financial reporting for placing the basic financial statements in
an appropriate operational, economic, or historical context. We have applied certain limited procedures to the
required supplementary information in accordance with auditing standards generally accepted in the United States
of America, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide
us with sufficient evidence to express an opinion or provide any assurance.
B-4 609
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the County’s basic financial statements. The accompanying combining and individual fund financial statements
and schedules and additional financial data, as listed in the table of contents, are presented for purposes of
additional analysis and are not a required part of the basic financial statements. Such information is the
responsibility of management and was derived from and relates directly to the underlying accounting and other
records used to prepare the basic financial statements. The information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the combining and individual fund financial statements and schedules and additional financial data are
fairly stated, in all material respects, in relation to the basic financial statements as a whole.
We also have previously audited, in accordance with auditing standards generally accepted in the United States
of America and Government Auditing Standards, the financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of the County, as of and
for the year ended June 30, 2024 (none of which is presented herein), and we expressed unmodified opinions on
those basic financial statements. Those audits were conducted for purposes of forming an opinion on the basic
financial statements as a whole. The accompanying combining and individual fund financial statements and
schedules, which include prior year comparative amounts, are presented for purposes of additional analysis and
are not a required part of the basic financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used to prepare the
2024 basic financial statements. The information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America and Government Auditing Standards. In
our opinion, the prior year comparative amounts in the accompanying combining and individual nonmajor fund
financial statements and schedules are fairly stated, in all material respects in relation to, the basic financial
statements from which it has been derived.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the introductory and statistical sections but does not include the basic financial statements and our
auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and
we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information
and consider whether a material inconsistency exists between the other information and the basic financial
statements, or the other information otherwise appears to be materially misstated. If, based on the work performed,
we conclude that an uncorrected material misstatement of the other information exists, we are required to describe
it in our report.
B-5 610
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 6, 2025, on
our consideration of the County’s internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that
report is solely to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering the County’s internal control over financial reporting
and compliance.
Charlotte, North Carolina
November 6, 2025
B-6 611
Management’s Discussion and Analysis
As management of Union County (the "County"), we offer readers of Union County’s financial
statements narrative overview and analysis of the financial activities of Union County for the
fiscal year ended June 30, 2025. We encourage readers to read the information presented
here in conjunction with additional information furnished in the letter of transmittal, which
begins on page A3 of this report, and the County’s financial statements, which follow this
narrative.
Financial Highlights
The assets and deferred outflows of resources exceeded the liabilities and deferred inflows
of resources at the close of the most recent fiscal year by $413,516,257 (net position), a
decrease of $7,957,331.
Union County’s governmental activities’ total net position reflected a deficit of $97,525,120.
In accordance with North Carolina general statutes, the County is financially responsible for
funding school facilities and the issuance of any debt in connection with school facilities;
however, since school assets are not reflected in the County’s financial statements, school
capital improvements are expended annually.
At the close of the current fiscal year, Union County’s governmental funds reported
combined fund balances of $265,961,971, a decrease of $79,799,018 in comparison with
the prior year. Approximately 8.8 percent of this amount $23,397,531 is available for
appropriation at the County’s discretion (unassigned fund balance).
At the end of the current fiscal year, the unrestricted fund balance (the total of the
committed, assigned, and unassigned components of fund balance) for the general fund
was $111,815,442, or approximately 29.4 percent of total general fund expenditures for FY
2025.
Union County’s total outstanding long-term debt decreased by $59,757,000 or 6.5 percent
during the current fiscal year. The key factors in this change in the debt balance were
annual debt service payments during FY 2025.
Union County maintained its ratings to Aaa/AAA/AAA on the general obligation bond
ratings. Union County's enterprise system revenue bonds maintained its AA+/AA bond
ratings from Standard & Poor's and Fitch, respectively.
Overview of the Financial Statements
The management's discussion and analysis are intended to serve as an introduction to the
County’s basic financial statements. The County’s basic financial statements consist of three
components: 1) government-wide financial statements, 2) fund financial statements, and 3)
notes to the financial statements (see figure 1). The basic financial statements present two
different views of the County through the use of government-wide statements and fund
financial statements. In addition to the basic financial statements, this report contains other
supplemental information that will enhance the reader’s understanding of the financial condition
of Union County.
B-7 612
Basic Financial Statements
The first two statements (Exhibits A & B) in the basic financial statements are the
Government-Wide Financial Statements. They provide both short and long-term information
about the County’s financial status.
The next statements (Exhibits C through L) are Fund Financial Statements. These
statements focus on the activities of the individual parts of the County’s government. These
statements provide more detail than the government-wide statements. There are four parts to
the Fund Financial Statements: 1) the governmental funds statements; 2) the budgetary
comparison statements; 3) the proprietary fund statements; and 4) the fiduciary fund
statements.
The next section of the basic financial statements is the notes. The notes to the financial
statements explain in detail some of the data contained in those statements. After the notes,
supplemental information is provided to show details about the County’s non-major
governmental funds and internal service funds, each of which are added together in separate
columns on the basic financial statements. Budgetary information required by the North
Carolina General Statutes also can be found in this part of the statements.
B-8 613
Following the notes is the required supplemental information. This section contains funding
information about the County’s pension plans.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide the reader with a broad
overview of the County’s finances, similar in format to a financial statement of a private-sector
business. The government-wide statements provide short and long-term information about the
County’s financial status as a whole.
The statement of net position presents financial information on all of the County’s assets,
liabilities, and deferred inflows/outflows of resources, with the difference reported as net
position. Over time, increases or decreases in net position may serve as a useful indicator of
whether the financial position of the County is improving or deteriorating.
The statement of activities presents information showing how the County’s net position
changed during the most recent fiscal year. All changes in net position are reported as soon as
the underlying event giving rise to the change occurs, regardless of the timing of the related
cash flows. Thus revenues and expenses are reported for some items that will only result in
cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation
leave).
The government-wide statements are divided into two categories: 1) governmental activities
and 2) business-type activities. The governmental activities include most of the County’s basic
services such as public safety, human services, education, cultural and recreational, general
government, and economic and physical development. Property taxes, local option sales taxes,
and state and federal grant funds finance most of these activities. The business-type activities
are those the County charges customers to provide. These include the water, sewer and solid
waste services offered by Union County.
The government-wide financial statements are on Exhibits A & B of this report.
Fund Financial Statements
The fund financial statements provide a more detailed look at the County’s most significant
activities. A fund is a grouping of related accounts that is used to maintain control over
resources that have been segregated for specific activities or objectives. Union County, like all
other governmental entities in North Carolina, uses fund accounting to ensure and reflect
compliance (or noncompliance) with finance-related legal requirements, such as the North
Carolina General Statutes or the County’s budget ordinance. All of the County’s funds can be
divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds –Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
Most of the County’s basic services are accounted for in governmental funds. These funds
focus on how assets can readily be converted into cash flow in and out, and what monies are
left at year-end that will be available for spending in the next year. Governmental funds are
reported using an accounting method called modified accrual accounting. This method also
has a current financial resources focus. As a result, the governmental fund financial statements
give the reader a detailed short-term view that helps to determine if there are more or less
financial resources available to finance the County’s programs. The relationship between
government activities (reported in the Statement of Net Position and the Statement of
B-9 614
Activities, Exhibits A and B) and governmental funds (Exhibits C and E) is described in
reconciliations (Exhibits D and F) that are a part of the fund financial statements.
Union County adopts an annual budget for its General Fund, as required by the General
Statutes. The budget is a legally adopted document that incorporates input from the citizens of
the County, the management of the County, and the decisions of the Board about which
services to provide and how to pay for them. It also authorizes the County to obtain funds from
identified sources to finance these current period activities. The budgetary statement provided
for the General Fund demonstrates how well the County complied with the budget ordinance
and whether or not the County succeeded in providing the services as planned when the
budget was adopted. The budgetary comparison statement uses the budgetary basis of
accounting and is presented using the same format, language, and classifications as the legal
budget document. The statement shows four columns: 1) the original budget as adopted by the
Board; 2) the final budget as amended by the board; 3) the actual resources, charges to
appropriations, and ending balances in the General Fund; and 4) the difference or variance
between the final budget and the actual resources and charges.
Proprietary Funds – Union County maintains two different types of proprietary funds,
Enterprise and Internal Service. Enterprise funds are used to report the same functions
presented as business-type activities in the government-wide financial statements. Union
County uses enterprise funds to account for its water and sewer activity and solid waste
activity.
Internal service funds are an accounting mechanism used to accumulate and allocate costs
internally among the County’s various functions. The County uses internal service funds to
account for health benefits, worker’s compensation and property and casualty insurance.
Because these services predominantly benefit governmental rather than business-type
functions, they have been included within the governmental activities in the government-wide
financial statements.
Proprietary funds provide the same type of information as the government-wide financial
statements, only in more detail. The proprietary fund financial statements provide separate
information for the Water and Sewer and Solid Waste operations. Conversely, the internal
service funds are combined in a single aggregated presentation in the proprietary fund
financial statements. Individual fund data for the internal service funds are provided in the form
of combining statements, in the combining and individual fund statements and schedules
section of this report.
The basic proprietary fund financial statements can be found in Exhibits H through J of this
report.
Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of
parties outside the government. Union County maintains five different fiduciary funds. Fiduciary
funds are not reflected in the government-wide financial statement because the resources of
those funds are not available to support the County’s own programs. The accounting method
used for fiduciary funds is much like that used for proprietary funds.
Union County maintains two different types of fiduciary funds; pension trust funds and custodial
funds. Two Pension Trust Funds are used to report resources held in trust for qualified County
retirees covered by the Special Separation Allowance Fund and the Other Post-employment
Retiree Healthcare Benefits (OPEB) Fund.
B-10 615
The Custodial Funds report resources held by Union County in a custodial capacity for
individuals, private organizations, or other governments. These funds include the Jail Inmate
Fund, Municipal Tax Collection Fund, and Gross Rental Receipts Tax Fund.
The basic fiduciary fund financial statements can be found in Schedules 62 and 63 of this
report.
Notes to the Financial Statements – The notes provide additional information that is
essential to a full understanding of the data provided in the government-wide and fund financial
statements. The notes to the financial statements begin on page C15 of this report.
Other Information – In addition to the basic financial statements and accompanying notes,
this report includes certain required supplementary information concerning Union County’s
progress in funding its obligation to provide special separation allowance benefits, pension
benefits and other post-employment retiree healthcare benefits (OPEB) to its retired
employees. Required supplementary information can be found beginning on page D-1 of this
report.
The combining statements referred to earlier in connection with non-major governmental funds,
internal service funds, and fiduciary pension trust and custodial funds are presented
immediately following the required supplementary information on pensions and OPEB.
Combining and individual fund statements and schedules can be found on Schedules 1
through 17 of this report.
Government-Wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government’s
financial condition. The assets and deferred outflows of resources exceeded the liabilities and
deferred inflows of resources by $413,516,257 as of June 30, 2025. Reflected in the deferred
outflows were contributions to the pension plans as well as deferred loss on refundings and
deferred unamortized debt defeasances. Deferred Inflows reflected the pension plans, leases,
and deferred gain on debt refundings. One of the largest portions, $413,118,160, reflects the
County’s net investment in capital assets (e.g. land, buildings, machinery, equipment, vehicles,
right to use assets and infrastructure) less any related outstanding debt that was issued to
acquire those assets. The increase in capital assets in FY 2025 over FY 2024, is contributed to
improvements to Public Safety improvements as well as recognizing right to use subscription
assets. Also, contributing is construction on numerous projects and donation of water and
sewer lines constructed for new developments. Union County uses capital assets to provide
services to citizens; consequently, these assets are not available for future spending.
Although Union County’s investment in its capital assets is reported net of the outstanding
related debt, the resources needed to repay that debt must be provided by other sources, since
the capital assets cannot be used to liquidate these liabilities. An additional portion of Union
County’s net position, $71,068,744, represents resources that are subject to external
restrictions on how they may be used. The remaining deficit balance of $70,670,647 is
unrestricted.
B-11 616
At the end of the current fiscal year, Union County reports a negative balance unrestricted
category of net position for governmental activities and positive balances for business-type
activities. The same situation held true in prior fiscal years.
Net Position
June 30, 2025 and 2024
Governmental Activities Business-type Activities Total
2025 2024*2025 2024 2025 2024
Current and Other Assets (2024 Restated) $ 476,486,233 $ 570,045,114 $ 476,486,233 $ 256,394,044 $ 952,972,466 $ 826,439,158
Capital Assets 171,805,218 168,208,539 724,816,721 683,440,584 896,621,939 851,649,123
Total Assets 648,291,451 738,253,653 1,201,302,954 939,834,628 1,849,594,405 1,678,088,281
Total Deferred Outflows of
Resources 58,344,490 78,269,505 9,402,360 12,579,357 67,746,850 90,848,862
Long-Term Liabilities 515,146,326 546,619,462 451,211,677 462,980,740 966,358,003 1,009,600,202
Other Liabilities 107,509,291 111,566,484 35,320,885 38,433,449 142,830,176 149,999,933
Total Liabilities 622,655,617 658,185,946 486,532,562 501,414,189 1,109,188,179 1,159,600,135
Total Deferred Inflows of
Resources 181,505,444 171,640,810 4,945,013 2,330,845 186,450,457 173,971,655
Net Position:
Net investment in capital
assets 104,755,339 73,828,805 308,362,821 264,481,592 413,118,160 338,310,397
Restricted (2024 Restated) 70,773,412 246,301,451 295,332 377,778 71,068,744 246,679,229
Unrestricted (273,053,871)(333,433,854) 202,383,224 183,809,581 (70,670,647)(149,624,273)
Total net position (2024 Restated) $ (97,525,120) $ (13,303,598) $ 511,041,377 $ 448,668,951 $ 413,516,257 $ 435,365,353
**Restatement to FY2024 for correction of an eror,see Note 21A & B
As with many counties in the State of North Carolina, the County’s Governmental Activities
deficit in unrestricted net position in the amount of $273,053,871 is due primarily to the portion
of the County’s outstanding debt incurred for the Union County Board of Education (the
“school”) and South Piedmont Community College (the “community college”). Under North
Carolina general statute, the County is responsible for providing capital funding for the school
and community college systems. The County has chosen to meet its legal obligation to provide
the systems’ capital funding by using a mixture of County funds, general obligation debt and
installment financing. The assets funded by the County, unless otherwise obligated, are titled
to, and utilized by the school and community college systems. Since the County, as the issuing
government, acquires no capital assets, the County has incurred a liability without a
corresponding increase in assets.
Though the County has a negative unrestricted net position, the County's finances continue to
be strong. The County's property tax collection rate is at 100%. During FY 2025, the County
opened a new facility; the Union County Southwest Regional Library, spent down bond funds
on several open projects, completed the Yadkin Regional Water Treatment Plant and entered
into additional right to use assets for leases and subscriptions. These accomplishments
increased the overall value in capital assets by $44,972,816.
Long term liabilities decreased $43,242,199 from FY 2024. This reflects the liabilities for the
County's outstanding debt, County's pension plans including the Local Government Employees
Retirement System with a net liability of $63,916,763, OPEB with a net liability of $75,572,778
and a net liability of $14,792,958 in the Separation Allowance Fund. Other liabilities include
accrued landfill post-closure care cost, grant funding due to other governments mainly from
unspent American Rescue Plan Act funding. The deferred inflows in FY 2025 increased by
$12,478,802 compared to FY 2024. The majority of this increase reflects pension plans
changes in assumptions, pension plan differences between expected and actual experiences.
B-12 617
The County’s overall net position decreased $21,849,096 from the prior fiscal year as restated.
Key elements of this decrease are included below:
Union County, North Carolina
Changes in Net Position
June 30, 2025 and 2024
Governmental Activities Business-type Activities Total
2025 2024*2025 2024 2025 2024
Revenues:
Program revenues:
Charges for Services $ 28,815,184 $ 27,896,677 $ 127,361,810 $ 90,831,816 $ 156,176,994 $ 118,728,493
Operating grants and contributions 53,249,279 53,249,499 20,479 (2,080,152) 53,269,758 51,169,347
Capital grants and contributions 2,337,507 729,811 63,866,890 17,297,076 66,204,397 18,026,887
General Revenues:
Property taxes 265,497,193 251,629,252 - - 265,497,193 251,629,252
Other taxes 81,738,248 79,550,774 - - 81,738,248 79,550,774
Grants and contributions not
restricted to a specific purpose 493,749 220,156 - - 493,749 220,156
Other 14,945,635 22,145,721 7,676,699 8,329,941 22,622,334 30,475,662
Total Revenues 447,076,795 435,421,890 198,925,878 114,378,681 646,002,673 549,800,571
Expenses:
General government 44,067,108 38,567,467 - - 44,067,108 38,567,467
Public safety 129,619,494 105,841,345 - - 129,619,494 105,841,345
Economic and physical Environment 11,509,257 6,021,141 - - 11,509,257 6,021,141
Human Services 80,253,669 62,297,408 - - 80,253,669 62,297,408
Cultural and recreational 13,928,898 11,313,809 - - 13,928,898 11,313,809
Education 228,898,675 220,924,425 - - 228,898,675 220,924,425
Interest and fees on long-term debt 17,468,740 19,262,514 - - 17,468,740 19,262,514
Water and sewer - - 129,239,499 86,797,790 129,239,499 86,797,790
Solid waste - - 12,866,429 9,453,996 12,866,429 9,453,996
Total Expenses 525,745,841 464,228,109 142,105,928 96,251,786 667,851,769 560,479,895
Excess (deficiency) of revenues over
(under expenditures)(78,669,046) (28,806,219) 56,819,950 18,126,895 (21,849,096) (10,679,324)
Transfers (5,552,476)(1,650,000) 5,552,476 1,650,000 - -
Change in net position (84,221,522)(30,456,219) 62,372,426 19,776,895 (21,849,096)(10,679,324)
Net position as of July 1 (13,303,598) 3,260,856 448,668,951 428,892,056 435,365,353 432,152,912
Restatement 13,891,765
Net position as of June 30 $ (97,525,120) $ (13,303,598) $ 511,041,377 $ 448,668,951 $ 413,516,257 $ 421,473,588
*Restatement to FY2024 for correction of an error,see Note 21A & B
Governmental Activities – During the current fiscal year, net position for governmental
activities decreased by $84,221,522 over restated F2024, to reach a negative balance of
$97,525,120. This is primarily due to previously mentioned increase in expenses in all
functional programs. The most significant factor in the increase in expenses is personnel cost.
An additional 34 full-time employees were added in FY 2025, and the County implemented the
second phase of its classification and compensation plan to make market adjustments to
employees salaries to help recruit highly qualified candidates and retain high-performing
employees. In addition to the increase in salaries, the County implemented Governmental
Accounting Standards Board (GASB) Statement 101 for Compensated Absences and had an
increase in OPEB expenses related to a change to offer insurance to all employees that
complete 20 consecutive years of service will be eligible to receive health insurance on the
same basis as active employees once retired. Property taxes increased mainly due to new
development and increases in values, compared to FY 2024 as the County continues to see
significant growth, which offset some of the increase in expenses.
The majority of the County’s expenses are related to education, $228,898,675 (43.5 percent);
public safety, $129,619,494 (24.7 percent); and human services, $80,253,669 (15.3 percent).
B-13 618
FY 2025 Program Revenues and Expenses - Government Activities
Economic and Interest
General Public Physical Culture and on Long-Term
Government Safety Development Human Services Recreation Education Debt
Program Revenues $ 12,163,675 $ 14,749,677 $ 8,350,996 $ 29,480,035 $ 1,301,563 $ 18,356,024 $ -
Expenses $ 44,067,108 $ 129,619,494 $ 11,509,257 $ 80,253,669 $ 13,928,898 $ 228,898,675 $ 17,468,740
Business-type Activities – For Union County’s business-type activities, the results for the
current fiscal year were positive in that overall net position increased by $62,372,426 to reach
an ending balance of $511,041,377. The FY 2025 budget reflected an increase of water and
sewer revenue based on rate increase as well as a growing customer base that contributed to
the necessary funding for capital and operations. Solid Waste saw an increase in charges for
services over expenses during FY 2025.
The majority of the County’s business-type expenses are related to water and sewer,
$129,239,499 (90.9 percent) and solid waste, $12,866,429 (9.1 percent). As noted in the
governmental funds, increases in personnel and personnel costs were also significant in the
business-type activities.
FY 2025 Program Revenues and Expenses - Business-type Activities
Water and Sewer Solid Waste
Program Revenues $ 177,161,296 $ 14,087,883
Expenses $ 129,239,499 $ 12,866,429
Financial Analysis of the County’s Funds
As noted earlier, Union County uses fund accounting to ensure and demonstrate compliance
with finance-related legal requirements.
Governmental Funds – The focus of Union County’s governmental funds is to provide
information on near-term inflows, outflows, and balances of spendable resources. Such
information is useful in assessing the County’s financing requirements. In particular,
unassigned fund balance (fund balance available for appropriation), may serve as a useful
measure of a government’s net resources available for discretionary use as they represent the
portion of fund balance which has not yet been limited to use for a particular purpose by either
an external party, Union County itself, or a group or individual that has been delegated
authority to assign resources for use for particular purposes by Union County’s Board of
Commissioners.
At June 30, 2025, Union County’s governmental funds reported combined fund balances of
$265,961,971, a decrease of $79,799,018 in comparison with the prior year as restated.
Approximately 8.8 percent of this amount $23,397,531 constitutes unassigned fund balance,
which is available for appropriation at the Board of County Commissioners' discretion. The
remainder of the fund balance is either nonspendable, restricted, committed, or assigned to
indicate that it is 1) nonspendable and not in a spendable form $11,260 2) restricted to specific
purposes as imposed by law $112,014,003 3) committed amounts that can be used only for the
B-14 619
specific purposes determined by a formal action of the Board of County Commissioners
$76,746,600, or 4) assigned and intended to be used for specific purposes $53,792,577.
Governmental Funds Components of Fund Balance
for the Fiscal Year Ended June 30, 2025 and 2024
2025 2024*
Nonspendable $ 11,260 $ 70,090
Restricted (2024 Restated) 112,014,003 184,813,646
Committed 76,746,600 71,513,449
Assigned 53,792,577 73,961,288
Unassigned - other 23,397,531 15,402,516
*Restatement to FY2024 for correction of an error,see Note 21A & B
The General Fund is the chief operating fund of Union County. At the end of the current fiscal
year, the County’s unassigned fund balance of the General Fund was $22,551,919, while total
fund balance decreased by $1,916,236, from $151,997,735 to $150,081,499. As a measure of
the general fund’s liquidity, it may be useful to compare both unassigned fund balance and
total fund balance to total general fund expenditures.
The Board of Commissioners has determined that the County should maintain an available
reserved fund balance of 20 percent of total expenditures including regular inter-fund transfers
in case of unforeseen needs or opportunities, in addition to meeting the cash flow needs of the
County. As of June 30, 2025 the County has a fund balance (based on committed, assigned,
and unassigned) of 29.4 percent of general fund expenditures, while total fund balances
represent 39.5 percent of that same amount.
General Fund Components of Fund Balance
for the Fiscal Year Ended June 30, 2025 and 2024
2025 2024
Nonspendable $ 11,260 $ 70,090
Restricted 38,254,797 37,155,303
Committed 76,746,600 71,513,449
Assigned 12,516,923 25,177,750
Unassigned - other 22,551,919 18,081,143
During fiscal year 2025, Union County appropriated unassigned fund balance for one-time
expenditures and an overall increase in expenditures as noted earlier. Local Option Sales Tax
collections increased slightly over prior year. Ad Valorem collections were higher than
estimated.
The General Special Revenue Fund saw an increase of $208,992 in the overall fund balance in
FY 2025. The majority of this increase is related to an increase in grant funding.
The fund balance of the General Capital Project Fund, a major fund, had a net decrease of
$79,857,684 to $103,560,268. There were $108,628,268 of capital and related expenditures
during the current fiscal year. There were $23,023,499 in transfers from other governmental
funds.
B-15 620
Proprietary Funds – Union County’s proprietary funds provide the same type of information
found in the government-wide statements but in more detail.
Unrestricted net position of the Water and Sewer Fund at the end of the year was
$193,110,402; an increase of $16,355,838. The overall net position of the Water and Sewer
Fund increased by $60,337,670 to $495,136,046. A portion of the net position, net investment
in capital assets increased by $44,064,278 to $301,730,312.
Unrestricted net position of the Solid Waste Fund at the end of the year was $9,674,672; an
increase of $2,572,022. The increase in the unrestricted net position is related to an increase in
revenue collections.
General Fund Budgetary Highlights
Original Budget Compared to Final Budget – During the year the County revised the budget
on several occasions. Generally, budget amendments fall into one of three categories: 1)
amendments made to adjust the estimates that are used to prepare the original budget
ordinance once exact information is available; 2) amendments made to recognize new funding
amounts from external sources, such as federal and State grants; and 3) increases in
appropriations that become necessary to maintain services.
The General Fund final budget for expenditures increased $14,102,904 primarily due to
increases in public safety ,program expenses for salaries as well as transfers to other funds for
capital outlay. The General Fund final budget for revenue increased by $2,177,668, primarily
due to an expected increase in grant revenue.
Final Budget Compared to Actual Results – The most significant differences between
estimated revenues and actual revenues were as follows:
FY 2025 General Fund Revenue Compared to Estimates
Estimated Actual Differences
Ad valorem taxes $ 240,778,067 $ 247,329,501 $ 6,551,434
Local option sales tax 72,833,751 73,187,411 353,660
Other taxes and license 4,525,000 4,034,104 (490,896)
Intergovernmental 50,127,803 45,935,639 (4,192,164)
Permits and fees 5,057,724 7,014,645 1,956,921
Sales and services 7,255,745 8,665,436 1,409,691
Investment earnings 3,635,000 9,659,207 6,024,207
Miscellaneous 8,142,060 9,659,151 1,517,091
Ad valorem taxes collected over the estimated budget amount were due to discoveries and
conservative budgeting during FY 2025. The trends in local option sales tax collected
increased slightly compared to prior year trends. It is anticipated that local option sales tax
trends will continue to see minimal growth across the State of North Carolina,
intergovernmental revenues were collected at less than estimated revenues due to unspent
grant funding programs mainly within health and human services, investment earnings were
higher than expected as rates remained mostly unchanged.
B-16 621
Capital Assets and Debt Administration
Capital Assets – Union County’s investment in capital assets for its governmental and
business-type activities as of June 30, 2025, amounts to $896,621,939 (net of accumulated
depreciation). This investment in capital assets includes land, buildings, machinery, equipment,
vehicles, park facilities, right to use leased assets, right to use subscription assets and water
and wastewater infrastructure. The total increase in capital assets for the current fiscal year
was approximately 5.3 percent.
Union County, North Carolina
Capital Assets
(net of depreciation)
Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
Land $ 23,634,785 $ 21,424,623 $ 9,850,609 $ 8,895,834 $ 33,485,394 $ 30,320,457
Buildings 116,966,316 120,583,641 9,396,449 9,690,230 126,362,765 130,273,871
Improvements 3,586,635 2,833,954 604,226,112 586,984,459 607,812,747 589,818,413
Machinery and equipment 16,248,456 13,761,253 5,823,991 5,943,321 22,072,447 19,704,574
Construction in progress 5,855,132 3,641,316 93,900,217 71,049,416 99,755,349 74,690,732
Right to use leases 1,203,733 1,447,729 46,219 66,364 1,249,952 1,514,093
Right to use subscriptions 4,310,161 4,516,023.00 1,573,124 810,960 5,883,285 5,326,983.00
Total Capital Assets $ 171,805,218 $ 168,208,539 $ 724,816,721 $ 683,440,584 $ 896,621,939 $ 851,649,123
Major capital asset transactions during the year include:
Purchase and replacement of public safety vehicles and related mobile data equipment;
and replacement of transportation, water and sewer operations, and solid waste
operations vehicles
Finalized construction of Southwest Union Library
Continuation of engineering, design and construction of 762 Zone Elevated Storage
Tank
Continuation of construction of Short Water Line Extensions
Continuation of engineering, design and construction of Twelve Mile Creek sewer
system expansion
Continuation of engineering, design and construction of 853 West Pressure Zone
improvements
Continuation of construction of Yadkin River Water Supply water system improvements
Additional information on Union County’s capital assets can be found in Note 5 of this report.
Long-Term Financing – At the end of the current fiscal year, the County had total long-term
financing liabilities of $827,565,000 Of this amount, $385,927,000 is debt backed by the full
faith and credit of the government. The remainder of Union County’s long-term obligations is
comprised of certificates of participation, installment financing, limited obligation bonds,
revenue bonds, right-to-use leases, and subscription based information technology
agreements.
B-17 622
Union County, North Carolina
Long-term Financings
Governmental Activities Business-type Activities Total
2025 2024 2025 2024 2025 2024
General Obligation Bonds $ 389,444,622 $ 426,999,703 $ - $ - $ 389,444,622 $ 426,999,703
Certificates of participation 22,406,532 27,745,384 - - 22,406,532 27,745,384
Installment financing 4,104,000 4,478,000 - - 4,104,000 4,478,000
Revenue Bonds - - 437,419,593 451,070,387 437,419,593 451,070,387
Lease Liabilities $ 1,230,528 $ 1,467,978 $ 46,970 $ 67,365 1,277,498 1,535,343
Subscription Liabilities $ 3,982,008 $ 4,299,293 $ 1,361,473 $ 687,868 5,343,481 4,987,161
Total $ 415,955,154 $ 459,223,087 $ 437,419,593 $ 451,070,387 $ 853,374,747 $ 910,293,474
Union County’s total outstanding principal financing debt decreased by $56,918,727 during the
past fiscal year. The change is due to annual debt service payments.
As mentioned in the financial highlights section of this document, Union County maintained its
ratings of Aaa/AAA/AA on the general obligation bonds. The Enterprise System Revenue bond
rating for the County was maintained at AA+ from Standard & Poor's Corporation and at
Aa1/AA from Fitch Ratings and Moody's Investment Services at Aa2/Aa1. The bond rating is a
clear indication of the sound financial condition of Union County. Union County is one of the
few counties in the country that maintains high financial ratings from all major rating agencies.
This achievement is a key factor in keeping interest costs low on the County’s outstanding
debt.
The State of North Carolina limits the amount of general obligation debt that a unit of
government can issue to 8 percent of the total assessed value of taxable property located
within that government’s boundaries. The legal debt margin for Union County is
$2,895,057,320.
Additional information regarding Union County’s long-term debt can be found in Note 14 of this
report.
Economic Factors and Next Year’s Budgets and Rates
The following economic factors currently affect Union County and were considered during
the development of the FY 2026 budget and rates:
North Carolina’s statewide unemployment rate (not seasonally adjusted) was 4.0 percent in
June 2025, increasing slightly from the June 2024 revised rate of 3.9 percent.
The North Carolina unemployment rate has been stable during the first half of 2025 at 4.0
percent. Projections are mixed for the remainder of 2025 with some sources predicting a
potential increase of about a 0.50 percent, by December 2025
North Carolina real GDP is forecast to increase by 2.1 percent over the 2025 level. This
would be the sixth consecutive year of GDP growth. All fifteen of the state’s economic
sectors are expected to experience output increases in 2026. The sectors with the
strongest expected growth rates are information with a projected increase of 3.9 percent,
followed by agriculture with an increase of 3.8 percent, mining with an increase of 3.5
percent and construction with an increase of 2.6 percent.
B-18 623
North Carolina establishments are forecasted to add 80,850 new jobs during the 2026 year.
a net increase of 1.6 percent.
During fiscal year 2025 there were 390 commercial, and 4,228 residential construction
permits issued county-wide, compared to fiscal year 2023 of 375 commercial and 4,037
residential permits: showing an increase in the residential number of permits. It is
anticipated that the number of residential permits for 2026 would remain relatively flat with
current housing market trends.
Budget Highlights for the Fiscal Year Ending June 30, 2026
Countywide, for FY 2026, estimated revenues and expenditures, including debt service
expenditures, are anticipated to increase by 7.3 percent, or about $42.2 million, going from
$578.1 million to $620.3 million.
Governmental Activities – Ad Valorem Taxes and Local Option Sales Tax provide the largest
portion of funding for Union County. Ad Valorem Taxes are estimated to generate $264.7
million in FY 2026 largely due to steady growth in the housing market as new residents prove
Union County to be a community of choice. This is an increase of 2.4 percent over the FY 2025
amount of $244.1 million. The tax rate for FY 2026 was set to 43.42 cents. This year was a
revaluation year for the County, and the 43.42 rate represents 1.82 cents over the revenue
neutral tax rate. Local sales tax is estimated to increase from the 2025 budget by $3.6 million
in FY 2025, an increase of 5 percent.
The Adopted FY 2026 General Fund Budget, as mentioned earlier, includes an increase over
prior year's budget for operations and enhancements including increasing staff, establishing a
Deputy Sheriff Cadet training program, second phase of class and compensation adjustments,
implementing an unmanned aerial vehicle (drone) program and establishing a joint swift water
emergency management response program with the City of Monroe. The Education Budgetary
Operating Fund will see an increase of more than $10 million. This increase in total expense is
mainly due to increased funding to Union County Public School that will fund increases to
insurance and utility costs, salary and benefit increases, required increase for charter school
payments, and year one of a five-year phased plan to have a School Nurse at every school.
The Economic Development fund increases are attributable to hiring two additional staff
members for the County to have its own Economic Development department.
Business-type Activities – Enterprise charges provide most revenue sources for business
type activities. Enterprise charges for water and wastewater are expected to increase by $8.0
million in FY 2026 or 9% as a result of rate increases. Expenditures for water and wastewater
are budgeted to increase by approximately. 9.4% mainly as a result of additional personnel,
class and compensation adjustments. The FY 2026 budget for Solid Waste reflects an 11.3
percent increase over the FY 2025 adopted budget. This rise in expenditures is balanced by
anticipated increases in fee revenue for FY 2026 The budget includes several fee adjustments
designed to keep up with inflation, establish a more resilient revenue structure, support capital
improvement, and build an operating reserve equivalent to 180 days of expenses.
It is important to note, as in previous years, the enterprise revenues are used only in the
operations of the enterprises and are not used to fund general County operations.
B-19 624
Request for Information
This report is designed to provide an overview of the County’s finances for those with an
interest in this area. Questions concerning any of the information found in this report or request
for additional information should be directed to Beverly Liles, Finance Director/Chief Financial
Officer, Union County, 500 N. Main Street, Monroe, North Carolina. You can also call
(704)-283-3813, visit our website at www.unioncountync.gov, or send an email to
finance@unioncountync.gov for more information.
1. The County’s data includes permits issued by Union County, City of Monroe, and the Town of Waxhaw
B-20 625
Basic Financial
Statements
C-1 626
C-2 627
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit A
Statement of Net Position
June 30, 2025
Governmental
Activities
Business
Type
Activities Total
ASSETS
Current assets:
Cash and investments $ 169,508,766 $ 172,071,364 $ 341,580,130
Property taxes receivable (net)734,926 -734,926
Accounts receivable (net)18,247,835 15,214,220 33,462,055
Due from other governments 31,462,307 15,045,659 46,507,966
Current portion of lease receivable 2,357,103 -2,357,103
Accrued interest receivable on leases 1,932,753 -1,932,753
Inventories -1,297,174 1,297,174
Internal balances 401,850 (401,850)-
Prepaid Items 11,260 -11,260
Cash and investments, restricted 18,802,079 295,332 19,097,411
Cash and investments, restricted-deposits 588,687 1,842,384 2,431,071
Total current assets 244,047,566 205,364,283 449,411,849
Noncurrent assets:
Cash and investments 25,889,566 18,200,552 44,090,118
Cash and Investments, restricted 58,906,001 -58,906,001
Noncurrent portion of lease receivable 147,294,725 -147,294,725
Net pension asset, ROD 348,375 -348,375
Investment in joint venture -44,735,036 44,735,036
Capital assets:
Land and other assets not being depreciated 29,489,917 103,750,826 133,240,743
Other capital and right-to-use assets 142,315,301 621,065,895 763,381,196
Total noncurrent assets 404,243,885 787,752,309 1,191,996,194
Total assets 648,291,451 993,116,592 1,641,408,043
DEFERRED OUTFLOWS OF RESOURCES 58,344,490 9,402,360 67,746,850
Total assets and deferred outflows of resources 706,635,941 1,002,518,952 1,709,154,893
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 32,776,117 17,428,568 50,204,685
Unearned revenue 18,856,028 -18,856,028
Liabilities payable by restricted assets 588,687 1,842,384 2,431,071
Workers' compensation claims 237,899 -237,899
Health care benefits 2,703,312 -2,703,312
Property and casualty claims payable 497,846 -497,846
Current portion of compensated absences 7,897,943 1,210,971 9,108,914
Current portion of long-term obligations 43,951,459 14,838,962 58,790,421
Total current liabilities 107,509,291 35,320,885 142,830,176
Noncurrent liabilities:
Accrued landfill postclosure care costs -5,509,035 5,509,035
Noncurrent portion of compensated absences 4,607,355 753,809 5,361,164
Net OPEB liability 64,542,173 11,030,605 75,572,778
Net pension liability, LGERS 54,914,166 9,002,597 63,916,763
Net pension liability, separation allowance 13,866,401 926,557 14,792,958
Noncurrent portion of long-term obligations 377,216,231 423,989,074 801,205,305
Total noncurrent liabilities 515,146,326 451,211,677 966,358,003
Total liabilities 622,655,617 486,532,562 1,109,188,179
DEFERRED INFLOWS OF RESOURCES 181,505,444 4,945,013 186,450,457
Total liabilities and deferred inflows of resources 804,161,061 491,477,575 1,295,638,636
NET POSITION
Net investment in capital assets 104,755,339 308,362,821 413,118,160
Restricted for:
Stabilization by State statute 36,874,911 -36,874,911
General government 728,364 -728,364
Public safety 2,798,407 -2,798,407
Economic and physical development 336,013 -336,013
Human services 8,998,997 -8,998,997
Cultural and recreational 22,006 -22,006
Education 20,666,339 -20,666,339
Debt service -295,332 295,332
Pension benefits 348,375 -348,375
Unrestricted (273,053,871)202,383,224 (70,670,647)
Total net position $(97,525,120)$511,041,377 $413,516,257
C-3 628
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit B
Statement of Activities
For the Year Ended June 30, 2025
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
Primary Government
Functions/Programs Expenses
Charges for
Services
Operating
Grants and
Contributions
Capital Grants
and
Contributions
Governmental
Activities
Business-type
Activities Total
Primary government:
General government $ 44,067,108 $ 10,161,321 $ 2,002,354 $- $ (31,903,433) $- $ (31,903,433)
Public safety 129,619,494 8,258,639 6,491,038 - (114,869,817)- (114,869,817)
Economic and physical development 11,509,257 573,386 6,787,263 990,347 (3,158,261)- (3,158,261)
Human services 80,253,669 7,271,008 21,436,327 772,700 (50,773,634)- (50,773,634)
Cultural and recreational 13,928,898 1,022,821 278,742 - (12,627,335)- (12,627,335)
Education 228,898,675 1,528,009 16,253,555 574,460 (210,542,651)- (210,542,651)
Interest on long term debt 17,468,740 --- (17,468,740)- (17,468,740)
Total governmental activities 525,745,841 28,815,184 53,249,279 2,337,507 (441,343,871)-(441,343,871)
Business-type activities:
Water and sewer 129,239,499 113,294,406 - 63,866,890 - 47,921,797 47,921,797
Solid waste 12,866,429 14,067,404 20,479 -- 1,221,454 1,221,454
Total business-type activities 142,105,928 127,361,810 20,479 63,866,890 -49,143,251 49,143,251
Total primary government $ 667,851,769 $ 156,176,994 $ 53,269,758 $ 66,204,397 (441,343,871) 49,143,251 (392,200,620)
General revenues:
Property taxes levied for general purposes 265,497,193 - 265,497,193
Local option sales tax 77,704,144 - 77,704,144
Other taxes and licenses 4,034,104 - 4,034,104
Grants and contributions not restricted to specific programs 493,749 - 493,749
Investment earnings, unrestricted 14,530,230 7,565,190 22,095,420
Gains on sales and disposals of capital assets 415,405 111,509 526,914
Transfers (5,552,476) 5,552,476 -
Total general revenues 357,122,349 13,229,175 370,351,524
Change in net position (84,221,522) 62,372,426 (21,849,096)
Net position - beginning (27,195,363) 448,668,951 421,473,588
Adjustment to net position 13,891,765 -13,891,765
Net position - beginning, as restated (13,303,598) 448,668,951 435,365,353
Net position - ending $(97,525,120)$511,041,377 $413,516,257
C-4 629
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit C
Balance Sheet
Governmental Funds
June 30, 2025
Major Nonmajor
General Fund
General
Capital Project
Fund
General
Special
Revenue Fund
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ 126,445,418 $ 58,016,597 $ 1,706,798 $ 3,886,688 $ 190,055,501
Property taxes receivable, net 686,990 -- 47,936 734,926
Accounts receivable, net 32,273,087 1,935,010 533,372 13,596,703 48,338,172
Lease receivable 149,651,828 --- 149,651,828
Accrued interest receivable on leases 1,932,753 --- 1,932,753
Prepaid Item 11,260 --- 11,260
Advances to other funds 100,820 --- 100,820
Cash and investments, restricted 218,985 58,687,016 15,134,924 3,667,155 77,708,080
Cash and investments, restricted-deposits 588,687 --- 588,687
Total assets 311,909,828 118,638,623 17,375,094 21,198,482 469,122,027
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities 10,180,818 10,682,202 266,451 189,919 21,319,390
Unearned revenue - 4,396,153 14,459,875 - 18,856,028
Deposits 588,687 --- 588,687
Advances from other funds --- 100,820 100,820
Total liabilities 10,769,505 15,078,355 14,726,326 290,739 40,864,925
DEFERRED INFLOWS OF RESOURCES 151,058,824 --11,236,307 162,295,131
Total liabilities and deferred inflows
of resources 161,828,329 15,078,355 14,726,326 11,527,046 203,160,056
FUND BALANCES
Nonspendable 11,260 --- 11,260
Restricted 38,254,797 61,753,058 2,695,715 9,310,433 112,014,003
Committed 76,746,600 --- 76,746,600
Assigned 12,516,923 40,914,651 - 361,003 53,792,577
Unassigned 22,551,919 892,559 (46,947)- 23,397,531
Total fund balances 150,081,499 103,560,268 2,648,768 9,671,436 265,961,971
Total liabilities, deferred inflows of resources
and fund balances $ 311,909,828 $ 118,638,623 $ 17,375,094 $ 21,198,482 $ 469,122,027
C-5 630
Union County, North Carolina Exhibit D
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position
June 30, 2025
Amounts reported for governmental activities in the statement of net position are different because:
Ending fund balance - governmental funds $ 265,961,971
Capital assets in governmental activities are not financial resources and, therefore, are not
reported in the funds. 171,805,218
Other long-term assets, related to the net pension asset, are not current financial resources and
therefore are deferred in the funds. 348,375
Other long-term assets, $11,186,982 of opioid settlement receivables and $488,801 related to
property taxes receivable that are not current financial resources and therefore are deferred in the
funds. 11,675,783
Deferred gains on advance refunding, deferred inflows.(3,845,334)
Deferred loss on advance refunding, deferred outflows. 11,102,142
Deferred accrued interest on lease receivables are not current financial resources and therefore
are deferred in the funds. 1,932,753
Contributions to pension plans in the current fiscal year are deferred outflows of resources. 12,882,703
Internal service funds are used by management to charge the costs of health and dental
insurance to individual funds. The current assets and liabilities are included in governmental
activities in the statement of net position. 79,787
Internal service funds are used by management to charge the costs of workers' compensation to
individual funds. The current assets and liabilities are included in governmental activities in the
statement of net position. 1,836,268
Internal service funds are used by management to charge the costs of property and casualty
insurance to individual funds. The current assets and liabilities are included in governmental
activities in the statement of net position. 1,013,429
Internal balance due from Business-Type Activities to Governmental Activities. 401,850
OPEB related deferrals.(12,295,542)
Pension related deferrals. 17,681,671
Long-term liabilities that are not due in the current period and therefore are not reported in the
funds:
Compensated absences (12,505,298)
Net other postemployment benefits (64,542,173)
Net pension liability for LGERS (54,914,166)
Net pension liability for separation allowance (13,866,401)
Leases payable and accrued interest (1,231,634)
Subscription based agreements payable and accrued interest (4,065,555)
Arbitrage rebate liability payable (6,348,569)
Bonds and installment financing payable and accrued interest (420,632,398)
Net position of governmental activities $ (97,525,120)
The notes to the financial statements are an integral part of this statement.
C-6 631
Union County, North Carolina Exhibit E
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2025
Major Nonmajor
General Fund
General Capital
Project Fund
General Special
Revenue Fund
Other
Governmental
Funds
Total
Governmental
Funds
REVENUES
Ad valorem taxes $ 247,329,501 $ - $ - $ 18,150,861 $ 265,480,362
Local option sales tax 73,187,411 - - 4,516,733 77,704,144
Other taxes and licenses 4,034,104 - - - 4,034,104
Intergovernmental 45,935,639 1,178,307 9,379,529 107,215 56,600,690
Permits and fees 7,014,645 - - 123,504 7,138,149
Sales and services 8,665,436 - 42,000 - 8,707,436
Investment earnings 9,659,207 3,619,235 968,263 101,061 14,347,766
Miscellaneous 9,659,151 949,543 2,669 3,760,725 14,372,088
Total revenues 405,485,094 5,747,085 10,392,461 26,760,099 448,384,739
EXPENDITURES
Current:
General government 34,548,647 290 581,483 36,750 35,167,170
Public safety 74,687,310 - 517,981 29,582,228 104,787,519
Economic and physical development 7,709,718 - 1,594,744 - 9,304,462
Human services 60,114,628 - 862,398 1,395,820 62,372,846
Cultural and recreational 10,228,246 - - - 10,228,246
Education 134,685,111 - - 964,966 135,650,077
Capital outlay:
General government - 2,932,086 - - 2,932,086
Public safety - 7,076,650 - - 7,076,650
Economic and physical development - 1,229,502 - - 1,229,502
Cultural and recreational - 1,704,630 - - 1,704,630
Education - 95,643,190 - - 95,643,190
Debt service:
Principal bond retirement 39,799,000 - - - 39,799,000
Principal - leases 495,664 38,074 - 224 533,962
Principal - subscriptions 1,649,458 - 59,056 - 1,708,514
Interest on long term debt 16,056,549 - - - 16,056,549
Interest - leases 10,616 3,846 - - 14,462
Interest - subscriptions 103,588 - 6,569 - 110,157
Total expenditures 380,088,535 108,628,268 3,622,231 31,979,988 524,319,022
Excess (deficiency) of revenues
over (under) expenditures 25,396,559 (102,881,183) 6,770,230 (5,219,889) (75,934,283)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 1,936,821 23,123,499 128,060 7,135,798 32,324,178
Transfers to other funds (30,937,357) (100,000) (6,689,298) (149,999) (37,876,654)
Issuance of lease liability 296,512 - - - 296,512
Issuance of subscription liability 1,391,229 - - - 1,391,229
Total other financing sources (uses) (27,312,795) 23,023,499 (6,561,238) 6,985,799 (3,864,735)
Net change in fund balances (1,916,236) (79,857,684) 208,992 1,765,910 (79,799,018)
FUND BALANCES
Beginning 151,997,735 183,417,952 2,439,776 6,781,673 344,637,136
Adjustment to Fund Balance - - - 1,123,853 1,123,853
Beginning of Year Restated 151,997,735 183,417,952 2,439,776 7,905,526 345,760,989
Ending $ 150,081,499 $ 103,560,268 $ 2,648,768 $ 9,671,436 $ 265,961,971
C-7 632
Union County, North Carolina Exhibit F
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities
For the Year Ended June 30, 2025
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds $ (79,799,018)
Governmental funds report capital outlays as expenditures. However, in the statement of
activities the cost of those assets is allocated over their estimated useful lives and reported as
depreciation expense. This is the amount by which depreciation exceeded capital outlays in the
current period. 3,596,679
Revenues in the statement of activities that do not provide current financial resources are not
reported as revenues in the funds as follows:
Deferred property taxes 16,831
Opioid settlement revenues (1,580,930)
Government funds report accrued interest receivable on lease as a deferred inflow. However, in
the Statement of Activities these transaction are eliminated and reflection as an increase
in revenue.(29,675)
Revenues in the statement of activities from internal service funds' investment earnings. 285,830
The issuance of long-term debt provides current financial resources to governmental funds,
while the repayment of the principal of long-term debt consumes the current financial resources
of governmental funds. Neither transaction, however, has any effect on net position. Also,
governmental funds report the effect of premiums, discounts, and similar items when debt is first
issued, whereas these amounts are deferred and amortized in the statement of activities. This
amount is the net effect of these differences in the treatment of long-term debt and related items. 42,689,341
Contributions to the pension plans in the current fiscal year are not included on the statement of
activities. 12,882,703
Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds. (58,664,549)
Accrued interest payable related to lease agreements (174)
Accrued interest payable related to subscriptions agreements 5,509
The internal service fund, determined to be governmental fund type, is used by management to
charge the costs, net of investment earnings, of health and dental insurance program.(4,163,471)
The internal service fund, determined to be governmental fund type, is used by management to
charge the costs, net of investment earnings, of workers' compensation program. 461,000
The internal service fund, determined to be governmental fund type, is used by management to
charge the costs, net of investment earnings, of property and casualty insurance program. 78,402
Change in net position of governmental activities $ (84,221,522)
The notes to the financial statements are an integral part of this statement.
C-8 633
Union County, North Carolina Exhibit G
Statement of Revenues, Expenditures and Changes in Fund Balance
Budget and Actual - General Fund
For the Year Ended June 30, 2025
Original
Budget
Final
Budget Actual
Variance
With Final
Positive
(Negative)
REVENUES
Ad valorem taxes $ 240,778,067 $ 240,778,067 $ 247,329,501 $ 6,551,434
Local option sales tax 72,833,751 72,833,751 73,187,411 353,660
Other taxes and licenses 4,525,000 4,525,000 4,034,104 (490,896)
Intergovernmental 48,640,437 50,127,803 45,935,639 (4,192,164)
Permits and fees 5,057,724 5,057,724 7,014,645 1,956,921
Sales and services 6,702,120 7,255,745 8,665,436 1,409,691
Investment earnings 3,635,000 3,635,000 9,659,207 6,024,207
Miscellaneous 8,005,383 8,142,060 9,659,151 1,517,091
Total revenues 390,177,482 392,355,150 405,485,094 13,129,944
EXPENDITURES
Current:
General government 44,825,584 39,165,334 34,548,647 4,616,687
Public safety 69,972,469 76,929,411 74,687,310 2,242,101
Economic and physical development 5,150,866 10,083,134 7,709,718 2,373,416
Human services 59,422,120 64,766,065 60,114,628 4,651,437
Cultural and recreational 9,500,184 10,230,112 10,228,246 1,866
Education 134,692,346 134,692,346 134,685,111 7,235
Intergovernmental:
Debt service:
Principal bond retirement 39,799,000 39,799,000 39,799,000 -
Principal - leases 474,623 502,326 495,664 6,662
Principal - subscriptions -1,668,494 1,649,458 19,036
Interest on long term debt 16,056,547 16,056,547 16,056,549 (2)
Interest - leases 10,366 10,648 10,616 32
Interest - subscriptions -103,592 103,588 4
Total expenditures 379,904,105 394,007,009 380,088,535 13,918,474
Revenues over (under) expenditures 10,273,377 (1,651,859) 25,396,559 27,048,418
OTHER FINANCING SOURCES (USES)
Transfers from other funds 150,000 1,936,820 1,936,821 1
Transfers to other funds (31,418,676) (30,937,448) (30,937,357) 91
Issuance of lease liability -296,513 296,512 (1)
Issuance of subscription liability -1,391,234 1,391,229 (5)
Total other financing sources (uses) (31,268,656) (27,312,881) (27,312,795) 86
Revenues and other financing sources under
expenditures and other financing uses (20,995,279) (28,964,740) (1,916,236) 27,048,504
APPROPRIATED FUND BALANCE 20,995,279 28,964,740 -(28,964,740)
Revenues, other financing sources, and appropriated
fund balance over expenditures and other financing uses $ - $-(1,916,236) $ (1,916,236)
FUND BALANCE
Beginning 151,997,735
Ending $ 150,081,499
C-9 634
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit H
Statement of Net Position
Proprietary Funds
June 30, 2025
Business-type Activities - Enterprise Funds
Major Nonmajor
Governmental
Activities -
Internal
Water and
Sewer Fund
Solid Waste
Fund Total
Service
Funds
ASSETS
Current assets:
Cash and investments $ 156,522,504 $ 15,548,860 $ 172,071,364 $ 5,342,831
Accounts receivable, net 13,926,042 1,288,178 15,214,220 1,371,972
Due from other governments 15,045,659 - 15,045,659 -
Inventories 1,297,174 - 1,297,174 -
Cash and investments, restricted 295,332 -295,332 -
Cash and investments, restricted-deposits 1,812,384 30,000 1,842,384 -
Total current assets 188,899,095 16,867,038 205,766,133 6,714,803
Noncurrent assets:
Cash and investments 16,572,945 1,627,607 18,200,552 -
Investment in joint venture 44,735,036 - 44,735,036 -
Capital assets:
Land and other assets not being depreciated 99,748,128 4,002,698 103,750,826 -
Buildings, equipment, infrastructure,
and right to use assets, net 618,433,922 2,631,973 621,065,895 -
Total noncurrent assets 779,490,031 8,262,278 787,752,309 -
Total assets 968,389,126 25,129,316 993,518,442 6,714,803
DEFERRED OUTFLOWS OF RESOURCES 8,558,112 844,248 9,402,360 34,455
Total assets and deferred outflows of resources 976,947,238 25,973,564 1,002,920,802 6,749,258
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 16,549,906 844,447 17,394,353 346,261
Accrued interest payable 34,214 1 34,215 -
Current portion of compensated absences 1,071,812 139,159 1,210,971 1,642
Current portion of long-term obligations 14,838,912 50 14,838,962 -
Deposits 1,812,384 30,000 1,842,384 -
Workers' compensation claims payable ---237,899
Health care benefits payable --- 2,703,312
Property and casualty claims payable ---497,846
Total current liabilities 34,307,228 1,013,657 35,320,885 3,786,960
Noncurrent liabilities:
Accrued landfill postclosure care costs - 5,509,035 5,509,035 -
Noncurrent portion of compensated absences 687,078 66,731 753,809 -
Net OPEB liability 9,586,121 1,444,484 11,030,605 65,658
Net pension liability, LGERS 8,012,582 990,015 9,002,597 38,421
Net pension liability, separation allowance 894,607 31,950 926,557 -
Noncurrent portion of long-term obligations 423,986,962 2,112 423,989,074 -
Total noncurrent liabilities 443,167,350 8,044,327 451,211,677 104,079
Total liabilities 477,474,578 9,057,984 486,532,562 3,891,039
DEFERRED INFLOWS OF RESOURCES 4,336,614 608,399 4,945,013 27,342
Total liabilities and deferred inflows of resources 481,811,192 9,666,383 491,477,575 3,918,381
NET POSITION
Net investment in capital assets 301,730,312 6,632,509 308,362,821 -
Restricted for debt service 295,332 -295,332 -
Unrestricted 193,110,402 9,674,672 202,785,074 2,830,877
Total net position $495,136,046 $16,307,181 511,443,227 $2,830,877
Adjustment to reflect the consolidation of internal service fund activities related to enterprise
funds.(401,850)
Net position of business-type activities $ 511,041,377
C-10 635
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit I
Statement of Revenues, Expenses, and Changes in Fund Net Position
Proprietary Funds
For the Year Ended June 30, 2025
Business-type Activities - Enterprise Funds
Major Nonmajor
Governmental
Activities -
Internal
Water and
Sewer Fund
Solid Waste
Fund Total
Service
Funds
OPERATING REVENUES
Charges for services $ 82,963,181 $ 13,306,696 $ 96,269,877 $-
Disposal fees -695,701 695,701 -
Interfund charges and employee contributions --- 29,616,319
Miscellaneous revenue 3,746 -3,746 -
Other operating revenue 1,749,887 65,007 1,814,894 44
Total operating revenues 84,716,814 14,067,404 98,784,218 29,616,363
OPERATING EXPENSES
Personnel 26,330,173 3,589,321 29,919,494 116,935
Operating expenses 26,207,287 8,439,259 34,646,546 2,829,100
Depreciation and amortization 34,421,295 627,043 35,048,338 -
Landfill closure -136,054 136,054 -
Worker's compensation claims ---(79,491)
Health benefit claims and premiums --- 29,004,263
Property and casualty claims and premiums --- 1,906,886
Total operating expenses 86,958,755 12,791,677 99,750,432 33,777,693
Operating income (2,241,941)1,275,727 (966,214)(4,161,330)
NONOPERATING REVENUES (EXPENSES)
Investment earnings 6,942,572 622,618 7,565,190 285,831
Intergovernmental 30,451,873 20,479 30,472,352 -
Sale of capital assets 108,311 3,198 111,509 -
Interest on long-term debt (12,262,190)- (12,262,190)-
Loss on investment in joint venture (978,448)- (978,448)-
Total nonoperating revenue (expenses)24,262,118 646,295 24,908,413 285,831
Income (loss) before contributions
and transfers 22,020,177 1,922,022 23,942,199 (3,875,499)
Transfers from General Fund -650,000 650,000 -
Transfer from special revenue fund 4,902,476 - 4,902,476 -
Capital contributions - cash-other 430,661 -430,661 -
Capital contributions - system development fees 11,535,872 - 11,535,872 -
Capital contributions - non-cash 21,448,484 - 21,448,484 -
Change in net position 60,337,670 2,572,022 62,909,692 (3,875,499)
NET POSITION
Beginning 434,798,376 13,735,159 448,533,535 6,706,376
Ending $495,136,046 $16,307,181 $511,443,227 $2,830,877
Adjustment to reflect the consolidation of internal service fund activities related to enterprise
funds (537,266)
Change in net position of business-type activities $ 62,372,426
C-11 636
Union County, North Carolina
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
Governmental
Activities -
Major Nonmajor Internal
Water and Solid Waste Service
Sewer Fund Fund Total Funds
OPERATING ACTIVITIES
Cash received from customers for services 70,015,871$ 13,227,013$ 83,242,884$ 28,250,160$
Other operating revenue 32,205,506 760,708 32,966,214 -
Cash paid to employees (19,683,573) (2,676,464) (22,360,037) (94,109)
Cash paid for goods and services (30,150,191) (9,685,282) (39,835,473) (33,108,683)
Net cash provided by operating activities 52,387,613 1,625,975 54,013,588 (4,952,632)
NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds 4,902,476 650,000 5,552,476 -
Net cash provided (used) by noncapital financing activities 4,902,476 650,000 5,552,476 -
CAPITAL AND RELATED FINANCING ACTIVITIES
Proceeds from sale of capital assets 115,522 3,198 118,720 -
Proceeds from system development fees 11,535,872 - 11,535,872 -
Proceeds from developer contributions 430,661 - 430,661 -
Proceeds from state grant - 20,479 20,479 -
Payments on revenue bond debt (11,970,000) - (11,970,000) -
Interest paid on bonds and other debt (13,722,050) - (13,722,050) -
Payment of retainage payable (658,590) (164,687) (823,277) -
Acquisition and construction of capital assets (51,489,760) (443,012) (51,932,772) -
Net cash used by capital and related financing activities (65,758,345) (584,022) (66,342,367) -
INVESTING ACTIVITIES
Investment earnings 6,942,572 622,618 7,565,190 285,831
Net cash provided by investing activities 6,942,572 622,618 7,565,190 285,831
Net change in cash and investments (1,525,684) 2,314,571 788,887 (4,666,801)
CASH AND INVESTMENTS
Beginning of year 176,728,849 14,891,896 191,620,745 10,009,632
End of year 175,203,165$ 17,206,467$ 192,409,632$ 5,342,831$
Reconciliation of cash and investments to the Statement of Net Position:
Cash and investments 156,522,504$ 15,548,860$ 172,071,364$ 5,342,831$
Cash and investments, noncurrent 16,572,945 1,627,607 18,200,552 -
Cash and investments, restricted assets 295,332 - 295,332 -
Cash and investments, restricted assets-deposits 1,812,384 30,000 1,842,384 -
Total Statement of Net Position cash and cash equivalents 175,203,165$ 17,206,467$ 192,409,632$ 5,342,831$
Reconciliation of operating income (loss) to net cash provided (used)
by operating activities:
Operating income 28,209,932$ 1,275,727$ 29,485,659$ (4,161,330)$
Depreciation 33,915,354$ 626,073$ 34,541,427$ -$
Amortization 505,941 970 506,911 -
Provision for uncollectible accounts 691,371 - 691,371 -
Landfill closure and post closure care costs - 136,054 136,054 -
Change in assets, deferred outflows, liabilities and deferred inflows:
Accounts receivable (net)(13,781,277) (68,433) (13,849,710) (1,366,203)
Accrued interest payable 7,382 - 7,382 -
Inventories 525,686 - 525,686 -
Deferred outflows of resources - LGERS 662,008 72,173 734,181 24,461
Deferred outflows of resources - OPEB 1,830,730 344,609 2,175,339 15,864
Deferred outflows of resources - Sep. Allow.34,625 11,918 46,543 -
Accounts payable and accrued liabilities (3,933,438) (1,170,620) (5,104,058) 552,288
Deposits 142,596 (11,250) 131,346 -
Net pension liability, LGERS (67,866) 7,443 (60,423) (35,340)
Net OPEB liability 1,324,354 53,388 1,377,742 2,000
Net pension liability, separation allowance (15,325) (33,045) (48,370) -
Compensated absences payable 629,747 68,312 698,059 1,642
Deferred inflows of resources - LGERS 73,599 9,260 82,859 (16)
Deferred inflows of resources - OPEB 2,248,348 309,905 2,558,253 14,002
Deferred inflows of resources - Sep. Allow.(21,418) (5,527) (26,945) -
Lease liability (19,413) (982) (20,395) -
Subscription liability (575,323) - (575,323) -
Total adjustments 24,177,681 350,248 24,527,929 (791,302)
Net cash provided by operating activities 52,387,613$ 1,625,975$ 54,013,588$ (4,952,632)$
Noncash investing, capital, and financing activities:
Loss on investment in joint venture 978,448$ -$ 978,448$ -$
Capital contributions (non-cash) 21,448,484$ -$ 21,448,484$ -$
Subscription asset acquired under GASB 96 1,248,928$ -$ 1,248,928$ -$
Subscription liability recognized under GASB 96 1,248,928$ -$ 1,248,928$ -$
Retainage payable incurred on capital projects 1,801,501$ -$ 1,801,501$ -$
Exhibit J
Business-type Activities - Enterprise Funds
Adjustments to reconcile operating income (loss) to net cash provided by
operating activities:
C-12 637
The notes to the financial statements are an integral part of this statement.
Union County, North Carolina Exhibit K
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
Pension
Trust
Funds
Custodial
Funds
ASSETS
Cash and cash equivalents $- $ 815,736
Investments:
State Treasurer's Office OPEB Trust 79,244,995 -
Separation Allowance Trust Fund 7,846,161 -
Total assets 87,091,156 815,736
LIABILITIES
Accounts payable and accrued liabilities 15,121 -
Total liabilities 15,121 -
NET POSITION
Restricted for:
State Treasurer's Office OPEB Trust 79,244,995 -
Separation Allowance Trust Fund 7,831,040 -
Individuals, organizations, and other governments -815,736
Total net position $87,076,035 $815,736
C-13 638
Union County, North Carolina Exhibit L
Statement of Changes in Fiduciary Net Position
Fiduciary Funds - Pension Trust Funds For the Year Ended June 30, 2025
Pension Trust Funds Custodial Funds
ADDITIONS
Ad valorem taxes for other governments $ -$ 31,633,853 Collections on behalf of inmates -789,600
Employer contributions 7,468,763 - Investment income Net appreciation in fair value of investments 6,982,086 - Interest 1,024,612 - Dividends 3,507 - Total investment income 8,010,205 - Investment expense (7,153) - Net investment income 8,003,052 -
Total additions 15,471,815 32,423,453
DEDUCTIONS
Benefits 6,259,921 - Due to program participants -31,514,514Payments on behalf of inmates -775,778
Total Deductions 6,259,921 32,290,292
Change in net position 9,211,894 133,161
NET POSITION Beginning 77,864,141 682,575
Ending $ 87,076,035 $ 815,736
C-14 639
Union County, North Carolina
Notes to the Financial Statements
For the Year Ended June 30, 2025
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of Union County, North Carolina (the "County") and its component units conform
to generally accepted accounting principles (GAAP) as applicable to governments. The following is a
summary of the more significant accounting policies:
A. Reporting Entity
The County, which is governed by a five-member board of commissioners, is one of the 100 counties
established in North Carolina under North Carolina General Statute 153A-10 (hereinafter references to
the North Carolina General Statutes will be cited as G.S.). As required by generally accepted accounting
principles, these financial statements present the County and its component units, legally separate
entities for which the County is financially accountable. The County has determined that it has three
blended component units, although legally separate entities, which are, in substance, a part of the
County’s operations.
Union County Industrial Facilities and Pollution Control Financing Authority
Union County Industrial Facilities and Pollution Control Financing Authority ("Authority") is a component
unit of the County and exists to issue revenue bond debt of private business for economic development
purposes. The Authority is governed by a seven-member board, all of whom are appointed by the
County Board of Commissioners ("Board"). The Board can remove any Authority member with or without
cause. The Authority has no financial transactions or account balances; therefore, it is not presented in
the basic financial statements. The Authority does not issue separate financial statements.
Union County Public Facilities Corporation
The Union County Public Facilities Corporation (the “Corporation”) is a component unit of the County
and exists to issue or refund certain types of debt. The Corporation is governed by a three-member
board, all of whom are appointed by the Union County Board of Commissioners. The Board of
Commissioners also retains the authority to remove any member of the Corporation’s board, with or
without cause. The Authority has no financial transactions or account balances; therefore, it is not
presented in the basic financial statements. The Authority does not issue separate financial statements.
Union County Water and Sewer District
Union County Water and Sewer District (the “District”) is a municipal corporation created on January 3,
2017, pursuant to the authority set forth in Article 6 of Chapter 162A of the North Carolina General
Statutes. Pursuant to generally accepted accounting principles, the District is considered a blended
component unit of Union County.
The governing body of the District is the Union County Water and Sewer District Board of Governors
(“Board of Governors”). Pursuant to N.C.G.S. § 162A-9, the Board of Governors, as the District’s
governing body, is the Union County Board of Commissioners. The District is subject to the Local
Government and Fiscal Control Act.
The District has operated the County’s Water and Sewer system operations under the name Union
County Public Works, setting certain rate and fee schedules, and performing other functions as set forth
in an interlocal agreement between the District and the County (approved by the Board of County
Commissioners on February 20, 2017, and the District’s Board of Governors on April 17, 2017). During
C-15 640
the October 17, 2022, Union County Board of Commissioners meeting the Board adopted a resolution
to abolish the Union County Water and Sewer District as of July 1, 2023 and was closed off the general
ledger in fiscal year 2024. The fiscal year 2025 statements will only show this Budget and Actual
statement for comparative information for the year ending June 30, 2024.
B. Basis of Presentation
Government-Wide Statements: The statement of net position and the statement of activities display
information about the primary government net position (Union County). These statements include the
financial activities of the overall government, except for fiduciary activities. Eliminations have been made
to minimize the double counting of internal activities. Interfund activities between the governmental
activities and the business-type activities have not been eliminated. These statements distinguish
between the governmental and business-type activities of the County. Governmental activities generally
are financed through taxes, intergovernmental revenues, and other non-exchange transactions.
Business-type activities are financed in whole or in part by fees charged to external parties.
The statement of activities presents a comparison between direct expenses and program revenues for
the different business-type activities of the County and for each function of the County’s governmental
activities. Direct expenses are those that are specifically associated with a program or function and,
therefore, are clearly identifiable to a particular function. Indirect expense allocations that have been
made in the funds have been reversed for the statement of activities. Program revenues include (a) fees
and charges paid by the recipients of goods or services offered by the programs and (b) grants and
contributions that are restricted to meeting the operational or capital requirements of a particular
program. Revenues that are not classified as program revenues, including all taxes, are presented as
general revenues.
Fund Financial Statements: The fund financial statements provide information about the County’s funds,
including its fiduciary funds. Separate statements for each fund category – governmental, proprietary,
and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and
enterprise funds, each displayed in a separate column. All remaining governmental funds are
aggregated and reported as non-major funds.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions
associated with the principal activity of the fund. Exchange transactions are those in which each party
receives and gives up essentially equal values. Non-operating revenues, such as subsidies, result from
non-exchange transactions. Other non-operating revenues, such as investment earnings, are ancillary
activities.
The County reports the following major governmental funds:
General Fund – This is the County’s primary operating fund. The General Fund accounts for all financial
resources of the general government except those that are required to be accounted for in another fund.
he primary revenue sources are ad valorem taxes, sales taxes, federal and state grants, and various
other taxes and licenses. The primary expenditures are for general government, public safety, human
services, education and debt service. The General Fund includes the Debt Service Budgetary Fund,
Education Operating Budgetary Fund, Education Debt Service Budgetary Fund and the Economic
Development Fund. Portions of the county-wide tax rate are also budgeted to the Debt Service
Budgetary Fund and Education Debt Service Budgetary Fund to cover principal payments, interest
payments and service fees on general obligation bonds approved by voters. The Economic
Development fund was created to appropriate funding for economic development debt service
requirements and future economic development projects.
General Capital Project Fund – The sources of this fund are primarily transfers from the General Fund
and general obligation bonds which are expended for capital asset acquisition, improvement and
construction of various governmental projects, and funds for recurring capital contributions for
educational purposes and facilities.
C-16 641
General Special Revenue Fund – The sources of this fund are primarily revenues from multi-year
special revenues such as federal and state grants or special purpose revenues. The fund also accounts
for the transactions related to the American Rescue Plan Funds.
The County reports the following major enterprise fund:
Water and Sewer Fund – This fund accounts for the County’s water and sewer operations. The Water
and Sewer Capital Project Fund and the Union County Water and Sewer System Development Fees
Capital Reserve Fund are consolidated with the Water and Sewer Fund (the operating fund) for financial
reporting purposes.
The County reports the following nonmajor enterprise fund:
Solid Waste Fund – The Solid Waste Fund accounts for the County’s solid waste operations. The Solid
Waste Capital Reserve Fund is a reserve established by the County to accumulate the funds necessary
to cover the post closure care costs that will be incurred by the landfill in the future. The Solid Waste
Capital Reserve Fund is consolidated with the Solid Waste Fund (the operating fund) for financial
reporting purposes.
Additionally, the County reports the following fund types:
Special Revenue Funds - Special Revenue Funds account for specific revenue sources (other than
expendable trusts or major capital projects) that are legally restricted to expenditures for specified
purposes. The County maintains twenty-seven Special Revenue Funds including eighteen Fire District
Funds, the Fee Supported Fire Districts Fund, the Emergency Telephone System Fund, the General
Special Revenue Fund, the DSS Representative Payee Fund, the Automation Enhancement Fund, the
Fines and Forfeitures Fund, the Civil Fees Fund, the Opioid Settlement Fund and the Reappraisal Fund.
Capital Project Funds - Capital Project Funds account for financial resources to be used for the
acquisition or construction of major capital facilities (other than those financed by proprietary funds).
Proprietary Funds are used to account for the County’s business-type activities. The County reports
the Water and Sewer Fund as a major enterprise fund, and the Solid Waste Fund as non-major
enterprise fund. Proprietary funds also include the following fund types:
Internal Service Funds - Internal Service Funds account for the financing of goods or services provided
by one department or agency to other departments or agencies of the government, on a cost
reimbursement basis. The County has three Internal Service Funds: the Health Benefits Fund (which
includes dental benefits), the Workers’ Compensation Fund, and the Property and Casualty Fund. The
Health Benefits Fund accounts for the accumulation and allocation of costs associated with insurance
for employee, retirees (under 65 years of age), and family medical and dental claims. The Workers’
Compensation Fund accounts for the costs associated with workers’ compensation claims. The Property
and Casualty Fund, acting as a self-insurance fund for property and casualty claims, provides for
premium payments and losses. County departments contribute funding to the Property and Casualty
Fund through an allocation or internal service charge based on the individual department's relative risk
of loss and its proportional cost of premiums.
Fiduciary Funds account for the assets held by the County in a trustee capacity or as an agent for
individuals, private organizations, other governmental units and/or other funds. Fiduciary Funds include
the following funds:
Pension Trust Fund - The County maintains two Pension Trust Funds - the Special Separation
Allowance Fund and the Other Post-employment Retiree Healthcare Benefits (OPEB) Fund. Pension
C-17 642
Trust Funds are used to report resources that are required to be held in trust for the members and
beneficiaries of defined benefit pension plans, defined contribution plans, or other post-employment
benefit plans. The Special Separation Allowance Fund is a single-employer, public employee retirement
system. The resources in the Special Separation Allowance Fund have been set aside to pay future
obligation of the Special Separation Allowance and are held in a trust that is required by GAAP. For
reporting purposes, the measurement date for the Special Separation Allowance Trust is December
31st. The resolution to establish the Separation Allowance Trust was approved by the Board of County
Commissioners and funded in June 2017 for the fiscal year ending June 30, 2017 (reporting date). The
Other Post-employment Retiree Healthcare Benefits Fund accounts for a portion of the County’s
contributions to the net OPEB obligation for healthcare coverage provided to qualified retirees.
Custodial Funds - These funds are custodial in nature and uses the economic resources measurement
focus. Custodial Funds are used to account for assets the County holds on behalf of others. The County
maintains three Custodial Funds: the Jail Inmate Fund, which accounts for monies deposited and held
for individual inmates in the Union County Jail; the Municipal Tax Collection Fund, which accounts for
registered motor vehicle property taxes that are billed and collected by the County for various
municipalities within the County; and the Gross Rental Receipts Tax Fund, which accounts for
municipalities that levy a local tax on gross receipts derived from the short-term lease or rental of
vehicles at retail to the general public, which serves as a substitute to the ad valorem tax previously
levied on such property.
C. Measurement Focus and Basis of Accounting
In accordance with North Carolina General Statutes, all funds of the County are maintained during the
year using the modified accrual basis of accounting.
Government-Wide, Proprietary, Fiduciary Fund and Custodial Financial Statements. The government-
wide, proprietary fiduciary and custodial fund financial statements are reported using the economic
resources measurement focus. The government-wide, proprietary fund and fiduciary fund financial
statements are reported using the accrual basis of accounting. Revenues are recorded when earned
and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows
take place. Non-exchange transactions, in which the County gives (or receives) value without directly
receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and
donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which
the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year
in which all eligibility requirements have been satisfied.
Amounts reported as program revenues include 1) charges to customers or applicants for goods,
services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and
contributions. Internally dedicated resources are reported as general revenues rather than program
revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of
the Water and Sewer Fund, Solid Waste Fund and the government’s internal service funds are charges
to customers for sales and services. Operating expenses for enterprise funds and internal service funds
include the cost of sales and services, administrative expenses, and depreciation/amortization on capital
assets. All revenues and expenses not meeting this definition are reported as non-operating revenues
and expenses.
Governmental Fund Financial Statements. Governmental Funds are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Under this method,
revenues are recognized when measurable and available. Expenditures are recorded when the related
fund liability is incurred, except for principal and interest on general long-term debt, claims and
judgments, and compensated absences, which are recognized as expenditures to the extent they have
C-18 643
matured. General capital asset acquisitions are reported as expenditures in governmental funds.
Proceeds of general long-term debt and acquisitions under capital leases and IT subscriptions are
reported as other financing sources.
The County considers all revenues available if they are collected within 90 days after year-end, except
for property taxes. Ad valorem property taxes are not accrued as revenue because the amount is not
susceptible to accrual. At June 30, taxes receivable for property other than motor vehicles are materially
past due and are not considered to be an available resource to finance the operations of the current
year.
Those revenues susceptible to accrual are sales taxes and certain intergovernmental revenues, both
collected and held by the state at year-end on behalf of the County. Intergovernmental revenues and
sales and services are not susceptible to accrual because generally they are not measurable until
received in cash. Expenditure-driven grants are recognized as revenue when the qualifying
expenditures have been incurred and all other grant requirements have been satisfied.
Under the terms of grant agreements, the County funds certain programs by a combination of specific
cost-reimbursement grants, categorical block grants, and general revenues. Thus when program
expenses are incurred, there are both restricted and unrestricted net position available to finance the
program. It is the County’s policy to first apply cost-reimbursement grant resources to such programs,
followed by categorical block grants, and then by general revenues.
D. Budgetary Data
The County’s budgets are adopted as required by the North Carolina General Statutes. An annual
budget is adopted for the General Fund, Allens Crossroad Fire District, Bakers Fire District, Beaver
Lane Fire District, Fairview Fire District, Griffith Road Fire District, Hemby Bridge Fire District, Jackson
Fire District, Lanes Creek Fire District, New Salem Fire District, Providence Fire District, Sandy Ridge
Fire District, Springs Fire District, Stack Road Fire District, Stallings Fire District, Unionville Fire District,
Waxhaw Fire District, Wesley Chapel Fire District, Wingate Fire District, Fee Supported Fire Districts,
Emergency Telephone System, DSS Representative Payee Fund, Automation Enhancement Special
Revenue Fund, Fines and Forfeitures Fund, Reappraisal Fund and Civil Fees Fund; Business Type
Activity Funds (operating funds), Pension Trust, and Internal Service Funds. All annual appropriations
lapse at fiscal year end. Project ordinances (multi-year budgets) are adopted for the General Special
Revenue Fund, Opioid Settlement Special Revenue Fund, General Capital Project Fund, the Solid
Waste Capital Project Fund, and the Water and Sewer Capital Projects Fund which is consolidated with
the Water and Sewer Fund (enterprise operating fund) for reporting purposes.
All budgets are prepared using the modified accrual basis of accounting. Expenditures may not legally
exceed appropriations at the function level for the General Fund; at the fund level for Special Revenue
and Enterprise Funds; and at the program level for the Capital Projects Fund. The County Manager is
authorized by resolution to transfer appropriations between function appropriations, within the same
fund, without limitation. The County Manager is also authorized to transfer personnel compensation pay
plan adjustments, limited to the amount approved by the Board of County Commissioners in the original
budget ordinance for the fiscal year, and insurance appropriations both contained in non-departmental
to the benefiting departments without limitation. The County Manager is authorized to appropriate funds
identified as restrictions or assignments of fund balance as reflected in the financial statements. The
County Manager is also authorized to appropriate funds for grant applications authorized by or grant
agreements accepted by the governing body thereby increasing the total appropriation for the fund. The
County Manager reports to the governing body all budget ordinance transfers, appropriations and
adjustments on a monthly basis. During the year, several budget amendments to the original budget
became necessary. Budget data presented in the financial statements represent the final authorized
amounts as of June 30, 2025. The budget ordinance must be adopted by July 1 of the fiscal year or the
governing board must adopt an interim budget that covers that time until the annual ordinance can be
adopted.
C-19 644
E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance
1. Deposits and Investments
All deposits of the County are made in board-designated official depositories and are secured as
required by G.S. 159-31. The County may designate as an official depository any bank or savings
association whose principal office is located in North Carolina. Also, the County may establish time
deposit accounts such as NOW and SuperNOW accounts, money market accounts and certificates of
deposit.
State law [G.S. 159-30(c)] authorizes the County to invest in obligations of the United States or
obligations fully guaranteed both as to principal and interest by the United States, obligations of the
State of North Carolina, bonds and notes of any North Carolina local government or public authority,
obligations of certain non-guaranteed federal agencies, certain high quality issues of commercial paper
and bankers' acceptances, and the North Carolina Capital Management Trust ("NCCMT").
General Statute 159-30.1 allows the County to establish an Other Post-employment Benefit (OPEB)
Trust managed by the staff of the Department of the State Treasurer and operated in accordance with
State laws and regulations. It is not registered with the SEC and G.S. 159-30(g) allows the County to
make contributions to the Trust. The State Treasurer, in their discretion, may invest the proceeds in
equities of certain publicly held companies and long or short term fixed income investments as detailed
in G.S. 147-69.2(b)(1-6) and (8). Funds submitted are managed in three different sub-funds: the State
Treasurer’s Short Term Investment Fund (STIF) consisting of short to intermediate treasuries, agencies
and corporate issues authorized by G.S. 147-69.1, the Bond Index Fund (BIF) consisting of high quality
debt securities eligible under G.S. 147-69.2(b)(1)-(6), and BlackRock’s MSCI ACWI EQ Index Non-
Lendable Class B Fund authorized under G.S 147-69.2(b)(8).
At June 30, 2025 Union County's Irrevocable OPEB Trust had $79,244,995 invested in the Ancillary
Governmental Participant Investment Program (AGPIP) established by the NC Department of State
Treasurer (NCDST), pursuant to G.S. 159-30.1. The AGPIP Program may invest in public equities and
both long-term and short-term fixed income obligations as determined by the State Treasurer pursuant
to the General Statutes. At year-end, the Union County’s Irrevocable OPEB Trust was invested as
follows: Short Term Investment Fund (STIF) 25%, which is reported as cash and cash equivalents; Bond
Index Fund (BIF) 40% and Equity Index Fund (EIF) 35% (the equities were split with 64.67% in domestic
securities and 35.33% in international securities).
At June 30, 2025 Union County's Separation Allowance Trust had $7,846,161 invested in the Ancillary
Governmental Participant Investment Program (AGPIP) established by the NC Department of State
Treasurer (NCDST), pursuant to G.S. 159-30.1. The AGPIP Program may invest in public equities and
both long-term and short-term fixed income obligations as determined by the State Treasurer pursuant
to the General Statutes. At year-end, the Union County’s Separation Allowance Trust was invested as
follows: Short Term Investment Fund (STIF) 100%, which is reported as cash and cash equivalents.
The County’s investments are carried at fair value as determined by quoted market prices.
The North Carolina Local Government Investment Pool (NCLGIP) and North Carolina Capital
Management Trust (NCCMT) is a SEC registered money market mutual fund allowable by G.S. 159-
30(c)8. The NCCMT Government Portfolio, which invests in treasuries and governmental agencies, is
a money market mutual fund (2a-7) and maintains an AAAm rating from S&P and AAAmf by Moody's
Investor Service. The NCCMT Government Portfolio is reported at fair value.
Ownership of the STIF is determined on a fair market valuation basis as of fiscal year-end in accordance
with the STIF operation procedures. TIF investments are valued by the custodian using Level 2 inputs
which in this case involves inputs - other than quoted prices - included within Level 1 that are either
directly or indirectly observable for the asset or liability. The STIF is valued at $1 per share. The STIF
portfolio is unrated and had a weighted average maturity at June 30, 2025 of 2.1 years. Under the
C-20 645
authority of G.S. 147-69.3, no unrealized gains or losses of the STIF are distributed to participants of
the fund.
Ownership of the BIF is determined monthly at fair value using the same Level 2 inputs as the STIF and
is based upon units of participation. Units of participation are calculated monthly based upon inflows
and outflows as well as allocations of net earnings. On June 30, 2025 the BIF, which does not have a
credit rating, was valued at $1 per unit and had an average maturity of 8.11 years.
The BlackRock’s MSCI ACWI EQ Index Non-Lendable Class B fund, authorized under G.S. 147-
69.2(b)(8), is a common trust fund considered to be commingled in nature. The Fund’s fair value is the
number of shares times the net asset value as determined by a third party. At June 30, 2025, the fair
value of the funds was $44.333857 per share. Fair value for this Blackrock fund is determined using
Level 1 inputs which are directly observable, quoted prices (unadjusted) in active markets for identical
assets or liabilities.
Cash and Investments
The County pools monies from several funds, except the Social Services Fund, Sheriff's Civil Fee Fund
and the Jail Inmate Fund to facilitate disbursement and investment and to maximize investment income.
Therefore, all cash and investments are essentially demand deposits and are considered cash and cash
equivalents. The County considers demand deposits and investments with a maturity date of ninety
days or less at time of purchase to be cash and cash equivalents.
2. Restricted Assets
The unexpended debt proceeds of the General Fund and the Water and Sewer Fund are due to bonds
issued by the County which are classified as restricted assets because their use is completely restricted
to the purpose for which the bonds were originally issued. Customer deposits held by the County before
any services are supplied and those held as account security deposits are restricted to the services for
which the deposits were collected. The restricted assets of the General Capital Project Fund are
unexpended recurring capital contributions, from the General Fund, for educational purposes and
facilities of the Union County Board of Education. he restricted assets of the General Special Revenue
Fund and the Opioid Settlement Fund are unexpended funds, which are restricted for the purpose of
drug enforcement programs and other multi-year grant programs.
C-21 646
Restricted Cash and Investments
Governmental Activities:
General Capital Project Fund 2019A general obligation bond construction $ 6,871,700
General Capital Project Fund 2019B general obligation bond construction 208,852
General Capital Project Fund 2019C general obligation bond construction 2,697,162
General Capital Project Fund 2022 general obligation bond construction 8,353,782
General Capital Project Fund 2023 general obligation bond construction 40,774,505
General Special Revenue Fund American Rescue Plan Act Funding 15,134,924
Opioid Settlement Fund-Other
Governmental Funds
Opioid Settlement Funds 3,667,155
General Fund Security Deposits 588,687
78,296,767
Business-Type Activities:
Water and Sewer Fund 2015 revenue bond debt service reserve 18,118
Water and Sewer Fund 2017 revenue bond debt service reserve 49,056
Water and Sewer Fund 2019A revenue bond debt service reserve 56,364
Water and Sewer Fund 2021 revenue bond debt service reserve 171,794
Water and Sewer Fund Customer deposits 1,812,384
2,107,716
Solid Waste Fund Customer deposits 30,000
Total Restricted Cash and Investments $ 80,434,483
3. Ad Valorem Taxes Receivable and Deferred Revenues
In accordance with G.S. 105-347 and G.S. 159-13(a), the County levies ad valorem taxes on property,
other than motor vehicles, on July 1, the beginning of the fiscal year. These taxes are due on September
1 (lien date); however, interest and penalties do not accrue until the following January 6, when property
taxes attach as enforceable liens. The taxes are based on the assessed values as of January 1, 2024.
4. Lease Receivable
The County's lease receivable is measured at the present value of lease payments expected to be
received during the lease term. A deferred inflow of resources is recorded at the initiation of the lease
in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is
recognized on a straight-line basis over the term of the lease. Any variable payments are reported as
inflows when received.
5. Allowances for Doubtful Accounts
All receivables that historically experience uncollectible accounts are shown net of an allowance for
doubtful accounts. This amount is estimated by analyzing the percentage of receivables that were
written off in prior years.
6. Inventories and Prepaid Items
The inventories of the County are valued at cost (first-in, first-out), which approximates market. The
inventory of the County's Enterprise Funds consists of materials and supplies held for consumption. The
cost is recorded as an expense when the inventory is consumed.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements. The cost of prepaid items is
recorded as expenditures as used rather than when purchased.
C-22 647
Capital Assets
Purchased or constructed capital assets are recorded at historical cost or estimated historical cost.
Donated capital assets are recorded at acquisition value at the date of donation. Capital assets, which
include property, plant, intangible assets, right to use leases, right to use subscription based information
technology, and equipment, are reported in the applicable governmental or business-type activities
columns in the government-wide financial statements. Capital assets are defined by the government
as assets with an initial, individual cost of more than $10,000 (amount not rounded) and an estimated
useful life in excess of two years. The costs of normal maintenance and repairs that do not add to the
value of the asset or materially extend assets lives are not capitalized. The County has set a
capitalization threshold to recognize the right to use lease and subscriptions assets that have a total
asset balance of $100,000 or more.
The County holds title to certain Union County Board of Education properties that have not been
included in the County’s capital assets. The properties have been deeded to the County to permit
installment purchase financing of acquisition and construction costs and to permit the County to receive
refunds of sales tax paid for construction costs. Agreements between the County and the Board of
Education give the Board of Education full use of the facilities, full responsibility for maintenance of the
facilities, and provide that the County will convey title to the property back to the Board of Education,
once all restrictions of the financing agreements and all sales tax reimbursement requirements have
been met. The properties are reflected as capital assets in the financial statements of the Union County
Board of Education.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest
incurred during the construction phase of capital assets of business-type activities is included as part of
the capitalized value of the assets constructed.
Capital assets are depreciated using the straight-line method over the following estimated useful lives:
Years
Furniture and equipment 5-10
Computer software (intangible) 5-10
Vehicles 4-5
Land Improvements 20-30
Buildings 25-40
Building Improvements 7-30
Plant Distribution, Collection 25
Water rights (intangible) 40
The right to use assets are initially measured at an amount equal to the initial measurement of the
related liability plus any payments made prior to the term, less any incentives, and plus ancillary charges
necessary to place the underlying asset into service. The right to use assets are amortized on a straight-
line basis over the life of the related arrangement.
7. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for
deferred outflow of resources. This separate financial statement element, Deferred Outflows of
Resources, represents a consumption of net assets that applies to future periods and so will not be
recognized as an expense or expenditure until then. In addition to liabilities, the statement of financial
position can also report a separate section for deferred inflows of resources. This separate financial
statement element, Deferred Inflows of Resources, represents an acquisition of net assets that applies
to future periods and so will not be recognized as revenue until then.
C-23 648
8. Long-term Obligations (Debt)
In the government-wide financial statements and in the proprietary fund types in the fund financial
statements, long-term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities, business-type activities, or proprietary fund type statement of net position. The
Water and Sewer Fund’s revenue bond and general obligation bond debt service requirements are
being met by water and sewer revenues, but the County’s taxing power is pledged to make the general
obligation debt service payments if water and sewer revenues should ever be insufficient.
In the fund financial statements for governmental fund types, the face amount of debt issued is reported
as other financing sources.
9. Compensated Absences
The County recognizes a liability for compensated absences for leave time that (1) has been earned for
services previously rendered by employees, (2) accumulates and is allowed to be carried over to
subsequent years, and (3) is more likely than not to be used as time off or settled (for example paid in
cash to the employee) during or upon separation from employment. Based on the criteria listed, three
types of leave qualify for liability recognition for compensated absences - compensatory time, vacation,
and sick leave. The liability for compensated absences is reported as incurred in the government-wide
and proprietary fund financial statements. A liability for compensated absences is recorded in the
governmental funds only if the liability has matured because an employee resigns or retires. The liability
for compensated absences includes salary-related benefits, where applicable.
Compensatory Time
The compensatory time policy for overtime hours worked provides for time off in lieu of immediate
overtime pay for covered nonexempt employees at the option of the County Manager. Time off may be
accrued at the rate of one and one-half hours for each hour of overtime worked. The maximum
compensatory time that may be accrued by an eligible employee shall be 480 hours (320 actual overtime
hours) for nonexempt law enforcement and detention employees and 240 hours (160 actual overtime
hours) for all other nonexempt employees. Once the maximums have been met, overtime compensation
will be paid for any additional overtime hours worked. Vacation leave, holiday leave and compensatory
time are fully vested when earned.
Vacation
The vacation policy of the County provides for the accumulation of up to thirty (30) days earned vacation
leave which are eligible for payment at the employee's current pay rate upon separation from
employment.
Sick Leave
The County's sick leave policy provides for an unlimited accumulation of earned but unused sick leave.
All sick leave lapses when employees leave the employ of the County and, upon separation from
service, no monetary obligation exists. However, a liability for estimated value of sick leave that will be
used by employees as time off is included in the liability for compensated absences.
10. Opioid Settlement Funds
In April 2022, drug manufacturer Johnson & Johnson, and three drug distributors, McKesson,
AmerisourceBergen, and Cardinal Health, finalized a $26 billion-dollar nationwide settlement related to
multiple opioid lawsuits. These funds will be disbursed to each participating state over an 18-year period
according to an allocation agreement reached with all participating states. The majority of these funds
are intended for opioid abatement, and the distribution of the funds will be front loaded.
C-24 649
North Carolina’s Memorandum of Agreement (MOA) between the state and local governments for the
settlement funds allocates the funds as follows:
• 15% directly to the State (“State Abatement Fund”)
• 80% to abatement funds established by Local Governments (“Local Abatement Funds”)
• 5% to a County Incentive Fund.
Per the terms of the MOA, the County created a special revenue fund, the Opioid Settlement Fund, to
account for these funds. All funds are to be used for opioid abatement and remediation activities. Funds
are restricted until expended. As of June 30, 2025, funds of $1,740,004 have been expended. The MOA
offered the County two options of expending the funds. The County opted for Option A, which allows
the County to fund one or more high-impact strategies from a list of evidence-based strategies to combat
the opioid epidemic.
11. Reimbursements for Pandemic-related Expenditures
In FY 2021, the American Rescue Plan Act (ARPA) established the Coronavirus State and Local Fiscal
Recovery Funds to support urgent COVID-19 response efforts and replace lost revenue for the eligible
state, local, territorial, and tribal governments. The County was allocated $46,589,799 of fiscal recovery
funds to be paid in two equal installments. The first installment of $23,294,900 was received in June
2021. The second installment was received in June 2022. County staff and the Board of Commissioners
have elected to use $10,000,000 of the ARPA funds for revenue replacement, $13,539,197 for rehiring
public sector staff, $3,602,313 for COVID mitigation, $17,498,289 in strategic investments in County
services, and $1,950,000 in administration.
12. Net Position / Fund Balances
Net Position
Net position in government-wide and proprietary fund financial statements are classified as net
investment in capital assets, restricted, and unrestricted. Restricted net position represent constraints
on resources that are either externally imposed by creditors, grantors, contributors, or laws or
regulations of other governments, or imposed by law through State statute.
Fund Balances
In the governmental fund financial statements, fund balance is composed of five classifications designed
to disclose the hierarchy of constraints placed on how fund balance can be spent.
The governmental fund types classify fund balances as follows:
Non-spendable Fund Balance - This classification includes amounts that cannot be spent because
they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Inventories and Prepaid Balances - portion of fund balance that is not an available resource because
it represents the year-end balance of ending inventories and prepaid balances, which are not spendable
resources.
Restricted Fund Balance - This classification includes revenue sources that are restricted to specific
purposes externally imposed by creditors (such as through debt covenants), grantors, contributors, or
laws or regulations of other governments; or as imposed by law through constitutional provisions or
enabling legislation.
C-25 650
Restricted for Stabilization by State Statute - North Carolina G.S. 159-8 prohibits units of
government from budgeting or spending a portion of their fund balance. This is one of several
statutes enacted by the North Carolina State Legislature in the 1930's that was designed to
improve and maintain the fiscal health of local government units. Restricted by State statute
("RSS"), is calculated at the end of each fiscal year for all annually budgeted funds. The
calculation in G.S. 159-8(a) provides a formula for determining what portion of fund balance is
available for appropriation. The amount of fund balance not available for appropriation is what
is known as "restricted by State statute." Appropriated fund balance in any fund shall not exceed
the sum of cash and investments minus the sum of liabilities, encumbrances, and deferred
revenues arising from cash receipts, as those figures stand at the close of the fiscal year next
preceding the budget." RSS is reduced by inventories and prepaids as they are classified as
nonspendable. Outstanding Encumbrances are included within RSS. RSS is included as a
component of Restricted Net position and Restricted fund balance on the face of the balance
sheet.
Restricted for Grants and Contributions - portion of fund balance that is restricted by
revenue source as delineated in the following tables by function and purpose.
Committed Fund Balance - Portion of fund balance that can only be used for specific purposes
imposed by majority vote of the County’s Board of Commissioners. Any changes or removal of specific
purposes requires majority action by the Board of Commissioners. Such formal action may be in the
form of an ordinance and may only be modified or rescinded by a subsequent formal action.
Committed for Reserves - General Fund - As part of the adopted budget ordinance, the Board
of County Commissioners established a twenty percent fund balance reserve requirement.
Twenty percent is based on the general fund expenditures excluding debt service payments.
This commitment is reaffirmed annually in the County’s adopted budget ordinance.
Assigned Fund Balance - portion of fund balance that the County governing board has budgeted.
Subsequent year’s expenditures - portion of fund balance that is appropriated in the next
year’s budget that is not already classified in restricted or committed. The governing body can
approve these appropriations. Also, a resolution approved June 20, 2005 authorizes the County
Manager, or his/her designee, to transfer appropriations between line item expenditures within
a departmental appropriation and fund without limitation. The County Manager may also transfer
amounts between departmental appropriations within the same fund. The County Manager is
authorized to increase appropriations in the annual operating funds for carryovers representing
contract balances, purchase order encumbrances and designations for special projects and
purposes as reflected in the audit report.
Assigned for General Capital Project Fund - portion of fund balance that has been budgeted
by the board for various projects as delineated in the following table by function and purpose.
Unassigned Fund Balance - portion of fund balance that has not been restricted, committed, or
assigned to specific purposes or other funds. The General Fund is the only fund that reports a positive
unassigned fund balance amount.
The County’s standard practice when an expenditure is incurred for purposes which both restricted and
unrestricted fund balance is available, the restricted funds should be spent first, followed in order by
committed funds, then assigned funds, and finally unassigned funds, if available, unless the Board has
provided otherwise in its commitment or assigned actions.
C-26 651
The following table provides the detailed fund balance information for fund balance amounts in Exhibit
C:
Fund balances: Major Non-major
General General Other Total
General Capital Project Special Revenue Governmental Governmental Fund Fund Fund Funds Funds
Nonspendable:
Prepaid items $ 11,260 $ - $ - $ - $ 11,260
Restricted:
Stabilization by State Statute 35,281,760 - - 1,593,151 36,874,911
General Government:
Register of Deeds automation enhancement funds - - - 628,364 628,364
Tax Assessor Reappraisal funds - - - 100,000 100,000
Public Safety:
Civil Fees agency - pass through - - - 22,133 22,133
Emergency management Catawba Nuclear grant funds - - 118,666 - 118,666
Emergency management admin - - 10,923 - 10,923
Communications PSAP funds - - - 842,887 842,887
Fire protection - - - 1,018,066 1,018,066
Law enforcement federal forfeited property funds - - 520,800 - 520,800
Law enforcement controlled substance tax funds - - 219,102 - 219,102
Law enforcement GHSP grant (Indian Trail) - - 48,129 - 48,129
Animal control - - 7,474 - 7,474
Economic and physical development:
County-wide economic development grants - - 190,716 - 190,716
Cooperative extension service fee based programs' funds 153,636 - - - 153,636
Soil and Water conservation grant - - 11,792 - 11,792
Human Services:
American Rescue Plan investment earnings - - 1,354,367 - 1,354,367
Child Health - - 694 - 694
COVID 19 - - 89,692 - 89,692
Medicaid cost settlement program funds 2,010,178 - - - 2,010,178
Opioid addiction treatment - - - 4,904,769 4,904,769
Social services contribution and donation programs' funds 19,945 - - - 19,945
Social services federal adoption assistance grant funds 498,261 - - - 498,261
Social services agency - pass through - - - 201,063 201,063
Transportation grant funds for purpose of purchasing vehicle 269,011 - 96,021 - 365,032
Veterans Services - - 18,289 - 18,289
Cultural and Recreational:
ARPA - Library State Grant - - 9,050 - 9,050
Library contribution and donation program funds 22,006 - - - 22,006
Education:
School regular capital outlay - 1,988,459 - - 1,988,459
School capital acquisition and construction projects - 59,764,599 - - 59,764,599
Committed:
Twenty percent reserve policy - General Fund 76,746,600 - - - 76,746,600
Assigned:
General Government:
Board of Elections renovations - 202,378 - - 202,378
Cloud Migration - 360,000 - - 360,000
County facility operating capital - 928,386 - - 928,386
County facility repairs - 1,751,037 - - 1,751,037
Government Center Building Envelope Repairs - 912,935 - - 912,935
Government Center Electrical Infrastructure - 588,625 - - 588,625
Government Center Liebert unit replacement - 18,500 - - 18,500
Historic courthouse renovations - Phase I - 140,848 - - 140,848
Historic courthouse renovations - Phase II - 1,671,527 - - 1,671,527
Information technology infrastructure projects - 119,629 - - 119,629
Information technology phone system upgrade - 106,963 - - 106,963
Judicial center and government center renovations - 1,560,824 - - 1,560,824
Judicial Center server room split system - 66,145 - - 66,145
Network segmentation - 192,099 - - 192,099
Phone system replacement - 992,099 - - 992,099
Pictometry Ph 4 - 221,255 - - 221,255
Radio install shop - 19,426 - - 19,426
Security system upgrades - 372,767 - - 372,767
Storage area network - 128 - - 128
UCPS generator replacement - 2,255 - - 2,255
UPS infrastructure upgrades and replacements - 265,408 - - 265,408
UC Progress Building - 23,458 - - 23,458
Progress building generator install - 525,000 - - 525,000
UC Fueling Stations - 441,291 - - 441,291
Public Safety:
Emergency management equipment - 4,286 - - 4,286
Emergency Services Complex - 130,813 - - 130,813
Emergency shelter electrical - 175,000 - - 175,000
Law enforcement animal shelter UPS system replacement - 30,000 - - 30,000
Law enforcement crime lab - 102,292 - - 102,292
Law enforcement jail expansion phase I - 1,838,439 - - 1,838,439
Law enforcement jail block renovations - 1,930,563 - - 1,930,563
Law enforcement jail commercial washer & dryer replacement - 76,057 - - 76,057
Law enforcement jail domestic water source - 65,000 - - 65,000
Law enforcement jail door controls and locks - 944,487 - - 944,487
Law enforcement jail generator replacement - 369,746 - - 369,746
Law enforcement jail rooftop HVAC replacement - 519,834 - - 519,834
Law enforcement sheriff's office R&R - 920,311 - - 920,311
Law enforcement sheriff's office renovation and expansion - 462,134 - - 462,134
Law enforcement sheriff's operating capital - 362,022 - - 362,022
P25 Simulcast TDMA conversion - 82,756 - - 82,756
Radio backhaul - 5,065 - - 5,065
C-27 652
Radio replacements - 45,910 45,910
Radio Microwave Replacement 225,656 225,656
Radio towers and microwave replacements - 1,605,553 - - 1,605,553
Radio towers HVAC - 49,200 - - 49,200
Short-term fire training needs - 1,418,905 - - 1,418,905
Union EMS capital projects - 2,268,222 - - 2,268,222
Volunteer Fire Department air packs - 433,117 - - 433,117
Economic and physical development:
Ag Center generator - 330,760 - - 330,760
EDC BARN project - 8,054,132 - - 8,054,132
EDC Industrial Park - 80,494 - - 80,494
Planning NCDOT Projects - 1,196,250 - - 1,196,250
Education:
SPCC 2024 IT Infrastructure - 500,000 - - 500,000
SPCC Aseptic Training Center - 1,076,000 - - 1,076,000
SPCC Book Store/Library Conversion - (27,176) (27,176)
SPCC Braswell Building HVAC - 123,731 - - 123,731
SPCC camera system - 21,365 - - 21,365
SPCC campus improvement Ph 1 - 620,609 - - 620,609
SPCC parking - 345,000 - - 345,000
SPCC parking lot resurfacing - 467,100 - - 467,100
SPCC STEM building - 210,594 - - 210,594
SPCC Tyson driving pad - 1,912,730 - - 1,912,730
SPCC Center For Entrepreneurship - (2,228,298) - - (2,228,298)
Cultural and Recreational:
Libraries Main Library metal architectural panel replacement - 77,652 - - 77,652
Libraries Southwest Union Library - 294,339 - - 294,339
Parks and recreation Cane Creek Park campstore - 180,716 - - 180,716
Parks and Recreation Cane Creek Park renovation - 24,313 - - 24,313
Parks and recreation Event Center JHP - 882,460 - - 882,460
Parks and Recreation JHP amenities improvements - 480,500 - - 480,500
Parks and Rec R&R - 36,951 - - 36,951
UC Parks ADA Improvements - 350,000 - - 350,000
Jesse Helms Park Lighting - (6,794) - - (6,794)
Nondepartmental pay-go-capital funds - 362,872 - - 362,872
Subsequent year's expenditures 12,516,923 - - 361,003 12,877,926
Unassigned 22,551,919 892,559 (46,947) - 23,397,531
Total $ 150,081,499 $ 103,560,268 $ 2,648,768 $ 9,671,436 $ 265,961,971
C-28 653
Under the terms of grant agreements, the County funds certain programs by a combination of specific
cost-reimbursement grants, categorical block grants, and general revenues. Thus when program
expenses are incurred, there are both restricted and unrestricted fund balances available to finance the
program. It is the County’s policy to first apply cost-reimbursement grant resources to such programs,
followed by categorical block grants, and then by general revenues.
State law [G.S. 159-13(b)(16)] restricts the appropriation of fund balance to an amount not to exceed
the sum of cash and investments minus the sum of liabilities, encumbrances and deferred revenues
arising from cash receipts, as these amounts stand at the close of the fiscal year next preceding the
budget year.
Union County has adopted a minimum fund balance policy for the General Fund which instructs
management to conduct the business of the County in such a manner that the fund balance policy level
is at least equal to or greater than 20% of the adopted General Fund budgets. This policy is adopted
annually on the adoption of the Budget Ordinance. Any portion of the General Fund unassigned fund
balance above the fund balance policy level of 20% of the combined budgeted expenditures may be
appropriated for one-time expenditures or to reduce long-term liabilities.
The County has also adopted fund balance targets for the maintenance of adequate fund balance, which
is necessary to provide working capital, funds for unanticipated expenditures, funds for capital
expenditures in advance of their reimbursement from debt proceeds and other revenue sources. The
Water and Sewer Operating Fund target fund balances are estimated at 365 days cash on hand, as
measured by unrestricted cash and investments minus non-GAAP liabilities divided by operating
expense. General Fund and Water and Sewer Operating Fund fund balances in excess of target levels
will be transferred to capital reserve funds to provide equity resources to fund the County’s capital
improvement plan or will be used to redeem outstanding debt.
15. Defined Benefit Pension and OPEB Plans
The County participates in two cost-sharing, multiple-employer, defined benefit pension plans that are
administered by the State; the Local Governmental Employees’ Retirement System ("LGERS") and the
Registers of Deeds’ Supplemental Pension Fund ("RODSPF") collectively the “state-administered
defined benefit pension plans”. The County also administers a single employer defined benefit plan; the
Special Separation Allowance (for Law Enforcement and eligible General class employees) and a single
employer defined benefit plan;the Other Post-employment Retiree Healthcare Benefits plan (OPEB).
For purposes of measuring the net pension asset or liability, deferred outflows of resources and deferred
inflows of resources related to pensions and pension expense, information about the fiduciary net
positions of the state-administered defined benefit pension plans and additions to/deductions from the
state-administered defined benefit pension plans’ fiduciary net positions have been determined on the
same basis as they are reported by the state-administered defined benefit pension plans. For this
purpose, plan member contributions are recognized in the period in which the contributions are due.
The County’s employer contributions are recognized when due and the County has a legal requirement
to provide the contributions. Benefits and refunds are recognized when due and payable in accordance
with the terms of the state-administered defined benefit pension plans. Investments are reported at fair
value.
C-29 654
NOTE 2 - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
A. Explanation of certain differences between the governmental fund balance sheet and the
government-wide statement of net position.
The governmental fund balance sheet includes reconciliation between fund balance - total governmental
funds and net position – governmental activities as reported in the government-wide statement of net
position. Long-term liabilities that are not due and payable in the current period, that do not require current
resources to pay and therefore, are not recorded in the funds are a part of this reconciliation. Included in
these liabilities are bonds and installment financing principal payments, leases payable, subscription
payable and related accrued interest payable.
Description Amount
Bonds and installment financing principal payments $ (415,955,154)
Accrued interest payable - bonds (4,677,244)
Bond and installment financing payable and accrued interest $ (420,632,398)
Leases payable $ (1,230,528)
Accrued interest payable - leases (1,106)
Leases payable and accrued interest $ (1,231,634)
Subscription based agreements payable $ (3,982,008)
Accrued interest payable - subscriptions (83,547)
Subscription based agreements payable and accrued interest $ (4,065,555)
B. Explanation of certain differences between the governmental fund statement of revenues,
expenditures, and changes in fund balances and the government-wide statement of activities.
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a
reconciliation between net changes in fund balances – total governmental funds and changes in net position
of governmental activities as reported in the government-wide statement of activities. There are several
elements of that total adjustment of $4,422,504 as follows:
C-30 655
Description Amount
Capital outlay and right-to-use assets expenditures recorded in the fund statements but capitalized as assets
in the statement of activities $ 16,614,321
Depreciation/amortization expense, the allocation of those assets over their useful lives, that is recorded on the
statement of activities but not in the fund statements (12,829,541)
Loss on disposal of assets (188,101)
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment
of the principal of long-term debt consumes the current financial resources of governmental funds. Neither
transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance
costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred
and amortized in the Statement of Activities. The details of these differences are as follows:
Principal payments on debt 39,799,000
Debt issuance premium amortization 3,468,933
Debt issuance deferred inflows of gain amortization 753,756
Issuance of lease liability (296,512)
Issuance of subscription liability (1,391,229)
Debt issuance refunding loss (1,013,397)
Defeasance amortization over remaining life of debt (873,687)
Lease principal expense 533,962
Subscriptions principal expense 1,708,515
Accrued interest payable related to lease and subscription agreements 5,335
Expenses reported in the statement of activities that do not require the use of current resources to pay are not
recorded as expenditures in the fund statements.
Difference in interest expense between fund statements (modified accrual) and government-wide
statements (full accrual) 474,893
Compensated absences are accrued in the government-wide statements but not in the fund
statements because they do not use current resources (4,454,465)
Arbitrage rebate (1,598,638)
County's portion of collective pension expense (17,255,500)
County's other post employment benefit expense (35,830,839)
Contribution to the pension plan in the current fiscal year 12,882,703
Revenues reported in the statement of activities that do
not provide current resources are not recorded as revenues in the fund statements.
Reversal of deferred tax revenue recorded at 7/1/24 (1,098,604)
Recording of tax receipts deferred in the fund statements as of 6/30/25 707,014
Decrease in accrued taxes receivable for year ended 6/30/25 408,421
Accrued interest receivable on leases (29,675)
Opioid settlement revenues (1,580,930)
Internal service funds' net investment earnings 285,830
Health and dental insurance costs, net of investment earnings (4,163,471)
Workers' compensation costs, net of investment earnings 461,000
Property and casualty costs, net of investment earnings 78,402
Net adjustment to increase net changes in fund balances-total governmental funds
to arrive at changes in net position-governmental activities $ (4,422,504)
C-31 656
NOTE 3 - DEPOSITS AND INVESTMENTS
The County pools cash resources into a centralized cash account (Central Depository) to facilitate the
management of cash and maximize investment income. The Central Depository is used by all funds except
the Social Services Fund, Sheriff's Office Civil Fee Fund and the Jail Inmate Fund and the portion of the
Other Postemployment Retiree Healthcare Benefits (OPEB) Pension Trust Fund that has not yet been
remitted to the OPEB Trust managed by the staff of the Department of the State Treasurer (as explained
in Note 1. E. 1.). Each fund owns a pro rata share of the cash and investments, and the amount applicable
to a particular fund is readily identifiable. Allocation of investment income is made to each fund based on
its pro rata share.
The Social Services Fund, the Union County Sheriff's Office Civil Fees Fund and the Jail Inmate Fund
monies are each held in official depositories of the County in separate accounts for the benefit of certain
individuals.
All of the County's deposits are either insured or collateralized by using one of two methods. Under the
Dedicated Method, all deposits exceeding the federal depository insurance coverage level are collateralized
with securities held by the County's agent in the County's name. Under the Pooling Method, which is a
collateral pool, all uninsured deposits are collateralized with securities held by the State Treasurer's agent
in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary capacity for the County,
these deposits are considered to be held by the County's agent in the County's name. The amount of the
pledged collateral is based on an approved averaging method for non-interest bearing deposits and the
actual current balance for interest bearing deposits. Depositories using the Pooling Method report to the
State Treasurer the adequacy of their pooled collateral covering uninsured deposits. The State Treasurer
does not confirm this information with the County or the escrow agent. Because of the inability to measure
the exact amount of collateral pledged for the County under the Pooling Method, the potential exists for
under-collateralization, and this risk may increase in periods of high cash flows. However, the State
Treasurer of North Carolina enforces strict standards of financial stability for each depository that
collateralizes public deposits under the Pooling Method.
The State Treasurer enforces standards of minimum capitalization for all pooling method financial
institutions. The County relies on the State Treasurer to monitor those financial institutions. The County
analyzes the financial soundness of any other financial institution used by the County. The County complies
with the provisions of G.S. 159-31 when designating official depositories and verifying that deposits are
properly secured. The County does not have policies regarding custodial credit risk for deposits.
At June 30, 2025, the County's deposits had a carrying amount of $22,307,698 and a bank balance of
$21,595,382. Of the bank balance, $487,735 was covered by federal depository insurance and $21,107,647
in interest bearing deposits were covered by collateral held under the Pooling Method. Also, at June 30,
2025, the County had $11,270 cash on hand.
C-32 657
As of June 30, 2025, the County had the following investments and maturities.
Valuation Less Than
Investment Type Measurement Method Fair Value 6 Months 6 - 12 Months 1 - 3 Years 3 - 5 Years
NC Cash Management
Trust - Government
Portfolio Fair Value - Level 1 $ 359,399,653 $ 359,399,653 $ - $ - $ -
North Carolina Investment
Pool Fair Value - Level 1 33,241,339 33,241,339 - - -
US Treasuries Fair Value - Level 1 22,687,663 - - - 22,687,663
US Government Agencies Fair Value - Level 1 29,272,843 450,855 7,419,532 14,419,301 6,983,155
Total $ 444,601,498 $ 393,091,847 $ 7,419,532 $ 14,419,301 $ 29,670,818
All investments are measured using the market value approach: using prices and other relevant information
generated by market transactions involving identical or comparable assets or a group of assets.
Level of fair value hierarchy: Level 1: Debt securities valued using directly observable, quoted prices
(unadjusted) in active markets for identical assets. Level Two debt securities are valued using a matrix
pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to
benchmark quoted prices.
The cash and investments described above include those recorded in the County’s Statement of Net
Position ($559,318,679) and Custodial Funds ($815,736).
Also, at June 30, 2025, the Special Separation Allowance Pension Trust Fund deposits had a carrying
amount and bank balance of $7,846,161 as shown on the Statement of Fiduciary Net Position.
Also, at June 30, 2025, the Other Post-employment Retiree Healthcare Benefits (OPEB) Pension Trust
Fund deposits had a carrying amount and bank balance of $79,244,995 as shown on the Statement of
Fiduciary Net Position.
Interest Rate Risk. As a means of limiting its exposure to fair value losses arising from rising interest rates,
the County’s investment policy limits investments to maturities of no more than five years. Also, the County’s
investment policy requires purchases of securities to be laddered with staggered maturity dates and limits
all securities to a final maturity of no more than five years.
Credit Risk. The County limits investments to the provisions of G.S. 159-30 and restricts the purchase of
securities to the highest possible ratings whenever particular types of securities are rated. State law limits
investments in commercial paper to the top rating issued by nationally recognized statistical rating
organizations (NRSROs); however, the County has no formal policy on managing credit risk. As of June
30, 2025, the County had no investment in commercial paper. The North Carolina Capital Management
Trust (NCCMT) is a SEC registered money market mutual fund that is certified by the Local Government
Commission under the provisions of G.S. 159-30(c)8 and the North Carolina Administrative Code, Title 20,
Chapter 03, Section .0700. The Government Portfolio is a 2a7 fund that invests in treasuries, government
agencies, and repurchase agreements collateralized by treasuries. It is rated AAAm by S&P and AAA-mf
by Moody's Investor Services and is reported at fair value. The North Carolina Investment Pool (NCIP or
Pool) is a commingled local government investment pool established to invest idle funds in various short-
term investments in accordance with NC G.S. 159-30(c)(10). The County's investment in the North Carolina
Investment Pool carried a AAAm by Standard & Poor's and AAAmmf by Fitch as of June 30, 2025. As of
June 30, 2025, the County's investments in US Treasuries and US Agencies (Federal Home Loan Bank,
Federal Farm Credit Bank, Fannie Mae and Freddie Mac) are rated AA+ by Standard & Poor's, AA+ by
Fitch Ratings, and Aa1 by Moody's Investors Service.
C-33 658
Custodial Credit Risk. For an investment, custodial credit risk is the risk that in the event of the failure of
the counterparty, the County will not be able to recover the value of its investments or collateral securities
that are in the possession of an outside party. The County has no investments with custodial credit risk.
The County has no policy on custodial credit risk.
Concentration of Credit Risk – Cash and Investments. The County has adopted a policy stating that of total
cash and investments, the County places a limit of 10 percent on the amount that the County may invest in
any one issuer of commercial paper, no more exposure than 25 percent in commercial paper, and no
limitations on Federal Agencies. At June 30, 2025, the County was not holding more than 10 percent of the
total cash and investments portfolio in any one issuer of commercial paper.
Concentration of Credit Risk – Investments. As of June 30, 2025, the County was not holding more than
5% of the County's investments in US Agencies.
At June 30, 2025, the County’s Other Post-employment Retiree Healthcare Benefits (OPEB) Pension Trust
Fund had $79,244,995 invested in the State Treasurer’s Local Government Other Post-Employment
Benefits (OPEB) Trust Fund pursuant to G.S. 159-30.1. The amount, valued at fair market value, represents
a portion of the County’s contribution to the net OPEB liability. The State Treasurer’s OPEB Trust may
invest in public equities and both long-term and short-term fixed income obligations as determined by the
State Treasurer pursuant to the General Statutes. At year-end, the County’s OPEB Trust was invested as
follows: State Treasurer’s Short-Term Investment Fund (STIF) 19.69%; State Treasurer's Bond Index Fund
(BIF) 29.52%; State Treasurer's Equity Index Fund (EIF) 50.79%.
Interest Rate Risk: The County does not have a formal investment interest rate policy that manages its
exposure to fair value losses arising from increasing interest rates.
Short Term Investment Fund (STIF) investments are measured at fair value by the custodian using Level 2
inputs. The STIF is valued at $1 per share. The STIF portfolio is unrated and had a weighted average
maturity on June 30, 2025 of 2.1 years.
Bond Index Fund (BIF) does not have a credit rating, was valued at $1 per unit, and had an average maturity
of 8.11 years on June 30, 2025.
The Equity Index Fund (EIF) is a common trust fund considered to be commingled in nature. On June 30,
2025, the net asset value was $44.333857 per share. Fair value for this fund is determined using Level 1
inputs.
Credit Risk: The County does not have a formal investment policy regarding credit risk for the OPEB
Pension Trust Fund invested in the State Treasurer’s Local Government OPEB Trust Fund. The STIF is
unrated and authorized under NC General Statute 159-30(c)(8). The State Treasurer’s STIF is invested in
highly liquid fixed income securities consisting primarily of short to intermediate treasuries, agencies, and
money market instruments. The BIF is unrated and authorized under NC General Statute 147-69.1 and
147-69.2. The State Treasurer’s BIF is invested in high quality debt securities eligible under G.S. 147-
69.2(b)(1)-(6).
Valuation technique: North Carolina Department of State Treasurer OPEB Trust investments are measured
using the market approach: using prices and other relevant information generated by market transactions
involving identical or comparable assets or a group of assets.
C-34 659
NOTE 4 - RECEIVABLES
A. Receivables and Allowances for Doubtful Accounts
Receivables and their associated allowance for doubtful accounts at the government-wide level at June 30,
2025, were as follows:
Taxes
and Related
Accounts Accrued Interest Total
Governmental Activities:
General $ 29,345,859 $ 2,927,228 $ 32,273,087
Capital Projects 1,935,010 - 1,935,010
Major Special Revenue 533,372 - 533,372
Non-Major Special Revenue 13,624,613 - 13,624,613
Internal Service 1,365,286 6,686 1,371,972
Total Receivables 46,804,140 2,933,914 49,738,054
Allowance for doubtful accounts - (27,912) (27,912)
Total-governmental activities $ 46,804,140 $ 2,906,002 $ 49,710,142
Business-type Activities:
Water and Sewer $ 14,864,638 $ - $ 14,864,638
Solid Waste 1,312,369 - 1,312,369
Total Receivables 16,177,007 - 16,177,007
Allowance for doubtful accounts (962,787) - (962,787)
Total-business-type activities $ 15,214,220 $ - $ 15,214,220
B. Property Tax - Use-Value Assessment on Certain Lands
In accordance with the general statutes, the County may tax agriculture, horticulture, and forestland at the
present-use value as opposed to market value. When the property loses its eligibility for use-value taxation,
the property tax is recomputed at market value for the current year and the three preceding fiscal years,
along with the accrued interest from the original due date. This tax is immediately due and payable. The
following are property taxes that could become due if present use-value eligibility is lost. These amounts
have not been recorded in the financial statements.
Fiscal Tax
Year Year Tax Interest Total
2021 2020 $ 7,490,120 $ 430,682 $ 7,920,802
2022 2021 7,292,237 419,304 7,711,541
2023 2022 7,249,148 416,826 7,665,974
2024 2023 7,105,137 408,545 7,513,682
2025 2024 7,009,502 403,046 7,412,548
$ 36,146,144 $ 2,078,403 $ 38,224,547
C. Lease Receivables
Union County’s lease receivable is measured at the present value of lease payments expected to be
received during the lease term. Under the lease agreement, the County receives predetermined lease
payments. These payments are recorded as an inflow of resources in the period the payment is received.
This includes lease payments related to the hospital space leased to Atrium Health.
A deferred inflow of resources is recorded for the lease. The deferred inflow of resources is recorded at the
initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow
of resources is recognized on a straight-line basis over the term of the lease.
C-35 660
Fiscal Lease
Year Payment Interest Income Lease Revenue
2026 $ 6,222,610 $ 3,865,507 $ 2,357,103
2027 6,284,836 3,804,623 2,480,213
2028 6,284,836 3,740,559 2,544,277
2029 6,284,836 3,674,840 2,609,996
2030 6,284,836 3,607,424 2,677,412
2031-2035 31,675,574 16,953,421 14,722,153
2036-2040 31,992,330 14,934,503 17,057,827
2041-2045 32,312,253 12,597,774 19,714,479
2046-2050 32,635,376 9,899,580 22,735,796
2051-2055 32,961,729 6,790,327 26,171,402
2056-2061 39,962,827 3,381,657 36,581,170
Total $ 232,902,043 $ 83,250,215 $ 149,651,828
C-36 661
NOTE 5 - CAPITAL ASSETS
Capital asset activity for the governmental activities for the year ended June 30, 2025 was as follows:
Beginning Retirements & Ending
Governmental activities: Balances Additions Adjustments Transfers Balances
Capital assets not being depreciated/amortized:
Land $ 21,424,623 $ 2,210,162 $ - $ - $ 23,634,785
Construction in progress 3,641,316 5,798,582 - (3,584,766) 5,855,132
Total capital assets not being depreciated 25,065,939 8,008,744 - (3,584,766) 29,489,917
Capital assets being depreciated/amortized:
Other improvements 8,979,240 1,028,369 - - 10,007,609
Buildings 181,032,087 827,037 25,875 1,010,796 182,844,045
Furniture and equipment 43,708,373 1,687,333 27,609 2,372,398 47,740,495
Vehicles 20,803,585 3,162,150 964,272 201,572 23,203,035
Computer software 910,583 - - - 910,583
Right-to-use lease asset - buildings 1,194,453 296,512 - - 1,490,965
Right-to-use lease asset - equipment 1,235,767 - - - 1,235,767
Right-to-use subscription asset 5,747,739 1,604,176 300,842 - 7,051,073
Total capital assets being depreciated/amortized 263,611,827 8,605,577 1,318,598 3,584,766 274,483,572
Less accumulated depreciation/amortization for:
Other improvements 6,145,286 275,688 - - 6,420,974
Buildings 60,448,446 5,455,158 25,875 - 65,877,729
Furniture and equipment 36,996,496 2,344,681 27,610 - 39,313,567
Vehicles 13,744,820 2,565,525 964,273 - 15,346,072
Computer software 919,972 26,046 - - 946,018
Lease asset - buildings 573,231 286,847 - - 860,078
Lease asset - equipment 409,260 253,661 - - 662,921
Subscription asset 1,231,716 1,621,935 112,739 - 2,740,912
Total accumulated depreciation/amortization 120,469,227 12,829,541 1,130,497 - 132,168,271
Total capital assets, net 143,142,600 (4,223,964) 188,101 3,584,766 142,315,301
Governmental activities capital assets, net $ 168,208,539 $ 3,784,780 $ 188,101 $ - $ 171,805,218
Depreciation and amortization expense was charged to functions/programs of the primary government as
follows:
General government $ 3,632,291
Public safety 6,018,264
Economic and physical development 256,557
Human services 1,649,688
Education 63,462
Cultural and recreational 1,209,279
Total depreciation/amortization expense $ 12,829,541
C-37 662
Capital asset activity for the business-type activities for the year ended June 30, 2025, was as follows:
Retirements
Business-type activities: Beginning and Ending
Water and Sewer Balances Additions Adjustments Transfers Balances
Capital assets not being depreciated:
Land $ 7,447,944 $ - $ - $ - $ 7,447,944
Land - easements 1,113,633 954,775 - - 2,068,408
Construction in progress 67,436,296 51,155,379 62,557 (28,297,342) 90,231,776
Total capital assets not being depreciated 75,997,873 52,110,154 62,557 (28,297,342) 99,748,128
Capital assets being depreciated/amortized:
Plant and collection systems 359,768,503 10,978,395 184,877 3,530,052 374,092,073
Plant and distribution systems 506,043,538 10,836,681 - 24,767,290 541,647,509
Water rights (intangible asset) 1,902,757 - - - 1,902,757
Administration Building 12,416,786 - - - 12,416,786
Equipment 5,962,512 339,453 150,493 - 6,151,472
Vehicles 6,784,951 722,497 190,629 - 7,316,819
Computer Software 107,907 - - - 107,907
Right-to-use lease asset - equipment 93,423 - - - 93,423
Right-to-use subscription asset 1,135,873 1,248,928 - - 2,384,801
Total capital assets being depreciated/amortized 894,216,250 24,125,954 525,999 28,297,342 946,113,547
Less accumulated depreciation/amortization for:
Plant and collection systems 175,570,013 13,885,343 - - 189,455,356
Plant and distribution systems 104,442,932 18,676,563 - - 123,119,495
Water rights intangible asset 1,534,099 47,569 - - 1,581,668
Administration Building 2,726,556 293,781 - - 3,020,337
Equipment 4,181,489 375,400 143,283 - 4,413,606
Vehicles 4,591,871 636,697 190,626 - 5,037,942
Computer Software 190,223 - - - 190,223
Right-to-use lease asset - equipment 30,144 19,177 - - 49,321
Right-to-use subscription asset 324,914 486,763 - - 811,677
Total accumulated depreciation/amortization 293,592,241 34,421,293 333,909 - 327,679,625
Total capital assets, net 600,624,009 (10,295,339) 192,090 28,297,342 618,433,922
Water and Sewer capital assets, net 676,621,882 41,814,815 254,647 - 718,182,050
Solid Waste
Capital assets not being depreciated:
Land 334,257 - - - 334,257
Construction in progress 3,613,120 55,321 - - 3,668,441
Total capital assets no being depreciated 3,947,377 55,321 - - 4,002,698
Capital assets being depreciated/amortized:
Other improvements 1,243,334 - - - 1,243,334
Plant and collection systems 2,368,199 - - - 2,368,199
Equipment 4,643,650 137,528 - - 4,781,178
Vehicles 1,057,716 250,163 23,931 - 1,283,948
Right-to-use lease asset - equipment 4,725 - - - 4,725
Total capital assets being depreciated/amortized 9,317,624 387,691 23,931 - 9,681,384
Less accumulated depreciation/amortization for:
Other improvements 740,620 54,585 - - 795,205
Plant and collection systems 2,054,208 21,828 - - 2,076,036
Equipment 2,982,277 458,243 - - 3,440,520
Vehicles 667,555 91,417 23,930 - 735,042
Right-to-use lease asset - equipment 1,640 968 - - 2,608
Total accumulated depreciation/amortization 6,446,300 627,041 23,930 - 7,049,411
Total capital assets, net 2,871,324 (239,350) 1 - 2,631,973
Solid Waste capital assets, net 6,818,701 (184,029) 1 - 6,634,671
Business-type activities capital assets, net $ 683,440,583 $ 41,630,786 $ 254,648 $ - $ 724,816,721
C-38 663
NOTE 6 - LIABILITIES
Payables at the government-wide level at June 30, 2025 including liabilities payable from restricted assets,
were as follows:
Business
Governmental Type
Payables: Activities Activities Total
Vendors $ 16,033,620 $ 15,443,112 $ 31,476,732
Salaries and benefits 5,632,031 907,639 6,539,670
Accrued Interest and arbitrage liabilities 11,110,466 1,077,817 12,188,283
Total $ 32,776,117 $ 17,428,568 $ 50,204,685
NOTE 7 - PENSION PLAN OBLIGATIONS
A. Local Governmental Employees’ Retirement System
Plan Description. The County is a participating employer in the statewide Local Governmental Employees’
Retirement System (LGERS), a cost-sharing multiple-employer defined benefit pension plan administered
by the State of North Carolina. LGERS membership is comprised of general employees and local law
enforcement officers (LEOs) of participating local governmental entities. Article 3 of G.S. Chapter 128
assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly.
Management of the plan is vested in the LGERS Board of Trustees, which consists of 13 members – nine
appointed by the Governor, one appointed by the state Senate, one appointed by the state House of
Representatives, and the State Treasurer and State Superintendent, who serve as ex-officio members. The
Local Governmental Employees’ Retirement System is included in the Annual Comprehensive Financial
Report (ACFR) for the State of North Carolina. The State’s ACFR includes financial statements and
required supplementary information for LGERS. That report may be obtained by writing to the Office of the
State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410, by calling (919) 981-5454,
or at www.osc.nc.gov.
Benefits Provided. LGERS provides retirement and survivor benefits. Retirement benefits are determined
as 1.85% of the member’s average final compensation times the member’s years of creditable service. A
member’s average final compensation is calculated as the average of a member’s four highest consecutive
years of compensation. Plan members are eligible to retire with full retirement benefits at age 65 with five
years of creditable service, at age 60 with 25 years of creditable service, or at any age with 30 years of
creditable service. Plan members are eligible to retire with partial retirement benefits at age 50 with 20
years of creditable service or at age 60 with five years of creditable service (age 55 for firefighters). Survivor
benefits are available to eligible beneficiaries of members who die while in active service or within 180 days
of their last day of service and who have either completed 20 years of creditable service regardless of age
(15 years of creditable service for firefighters and rescue squad members who are killed in the line of duty)
or have completed five years of service and have reached age 60. Eligible beneficiaries may elect to
receive a monthly Survivor’s Alternate Benefit for life or a return of the member’s contributions. The plan
does not provide for automatic post-retirement benefit increases. Increases are contingent upon actuarial
gains of the plan.
LGERS plan members who are LEOs are eligible to retire with full retirement benefits at age 55 with five
years of creditable service as an officer, or at any age with 30 years of creditable service. LEO plan
members are eligible to retire with partial retirement benefits at age 50 with 15 years of creditable service
as an officer. Survivor benefits are available to eligible beneficiaries of LEO members who die while in
C-39 664
active service or within 180 days of their last day of service and who also have either completed 20 years
of creditable service regardless of age, or have completed 15 years of service as a LEO and have reached
age 50, or have completed five years of creditable service as a LEO and have reached age 55, or have
completed 15 years of creditable service as a LEO if killed in the line of duty. Eligible beneficiaries may
elect to receive a monthly Survivor’s Alternate Benefit for life or a return of the member’s contributions.
Contributions. Contribution provisions are established by General Statute 128-30 and may be amended
only by the North Carolina General Assembly. County employees are required to contribute 6% of their
compensation. Employer contributions are actuarially determined and set annually by the LGERS Board of
Trustees. The County’s contractually required contribution rate for the year ended June 30, 2024, was
15.04% of compensation for law enforcement officers and 13.63% for general employees and firefighters,
actuarially determined as an amount that, when combined with employee contributions, is expected to
finance the costs of benefits earned by employees during the year. Contributions to the pension plan from
the County were $13,859,434 for the year ended June 30, 2025.
Refunds of Contributions. County employees who have terminated service as a contributing member of
LGERS, may file an application for a refund of their contributions. By state law, refunds to members with
at least five years of service include 4% interest. State law requires a 60 day waiting period after service
termination before the refund may be paid. The acceptance of a refund payment cancels the individual’s
right to employer contributions or any other benefit provided by LGERS.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions
At June 30, 2025, the County reported a liability of $63,916,763 for its proportionate share of the net pension
liability. The net pension liability was measured as of June 30, 2024. The total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of December 31, 2023. The
total pension liability was then rolled forward to the measurement date of June 30, 2024 utilizing update
procedures incorporating the actuarial assumptions. The County’s proportion of the net pension liability was
based on a projection of the County’s long-term share of future payroll covered by the pension plan, relative
to the projected future payroll covered by the pension plan of all participating LGERS employers, actuarially
determined. At the measurement date of June 30, 2024, the County’s proportion was 0.948%, which was
an decrease of 0.030% from its proportion measured as of June 30, 2023.
For the fiscal year ended June 30, 2025, the County recognized a pension expense of $18,941,545. At
June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 11,200,637 $ 75,309
Net difference between projected and actual earnings on
pension plan investments 8,689,446 -
Changes in proportion and differences between County
contributions and proportionate share of contributions 156,400 1,189,543
County contributions subsequent to the measurement date 13,859,434 -
Total $ 33,905,917 $ 1,264,852
C-40 665
$13,859,434 reported as deferred outflows of resources related to pensions resulting from County
contributions subsequent to the measurement date will be recognized as a decrease of the net pension
liability in the year ended June 30, 2026. Other amounts reported as deferred inflows of resources related
to pensions will be recognized in pension expense as follows:
Year ended June 30:
2026 $ 5,823,268
2027 12,165,151
2028 1,775,742
2029 (982,530)
Total $ 18,781,631
Actuarial Assumptions. The total pension liability in the December 31, 2023 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.5 percent
Salary increases 3.25 to 8.25 percent
Investment rate of return 6.50 percent, net of pension plan investment
expense, including inflation
The plan currently uses mortality tables that vary by age, gender, employee group (i.e. general, law
enforcement officer), and health status (i.e. disabled and healthy). The current mortality rates are based
on published tables and based on studies that cover significant portions of the U.S. population. The
mortality rates also contain a provision to reflect future mortality improvements. The actuarial assumptions
used in the December 31, 2022 were based on the results of an actuarial experience study for the period
January 1, 2015 through December 31, 2019.
Future ad hoc COLA amounts are not considered to be substantively automatic and are therefore not
included in the measurement.
The projected long-term investment returns and inflation assumptions are developed through review of
current and historical capital markets data, sell-side investment research, consultant whitepapers, and
historical performance of investment strategies. Fixed income return projections reflect current yields across
the U.S. Treasury yield curve and market expectations of forward yields projected and interpolated for
multiple tenors and over multiple year horizons. Global public equity return projections are established
through analysis of the equity risk premium and the fixed income return projections. Other asset categories
and strategies’ return projections reflect the foregoing and historical data analysis. These projections are
combined to produce the long-term expected rate of return by weighting the expected future real rates of
return by the target asset allocation percentage and by adding expected inflation. The target allocation and
best estimates of arithmetic real rates of return for each major asset class as of June 30, 2024 are
summarized in the following table:
Long-Term
Expected Real
Asset Class Target Allocation Rate of Return
Fixed Income 33.0 % 2.4 %
Global Equity 38.0 % 6.9 %
Real Estate 8.0 % 6.0 %
Alternatives 8.0 % 8.6 %
Opportunistic Fixed Income 7.0 % 5.3 %
Inflation Sensitive 6.0 % 4.3 %
Total 100.0 %
C-41 666
The information above is based on 30-year expectations developed with the consulting actuary for the
asset, liability, and investment policy study for the North Carolina Retirement Systems, including LGERS.
The long-term nominal rates of return underlying the real rates of return are arithmetic annualized figures.
The real rates of return are calculated from nominal rates by multiplicatively subtracting a long-term inflation
assumption of 2.76%. All rates of return and inflation are annualized.
Discount rate. The discount rate used to measure the total pension liability was 6.50%. The projection of
cash flows used to determine the discount rate assumed that contributions from plan members will be made
at the current contribution rate and that contributions from employers will be made at statutorily required
rates, actuarially determined. Based on these assumptions, the pension plan’s fiduciary net position was
projected to be available to make all projected future benefit payments of the current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Sensitivity of the County’s proportionate share of the net pension asset to changes in the discount rate. The
following presents the County’s proportionate share of the net pension asset calculated using the discount
rate of 6.50%, as well as what the County’s proportionate share of the net pension asset or net pension
liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.50%) or 1-
percentage-point higher (7.50%) than the current rate:
1% Decrease Discount Rate 1% Increase
(5.50%) (6.50%) (7.50%)
County's proportionate share of the
net pension liability (asset) $ 113,262,376 $ 63,916,763 $ 23,323,210
Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position is
available in the separately issued Annual Comprehensive Financial Report (ACFR) for the State of North
Carolina.
B. Special Separation Allowance
Description
The County administers a public employee retirement system (the “Separation Allowance”), a single-
employer defined benefit pension plan that provides retirement benefits to the County’s qualified
employees. The Separation Allowance was enacted by the General Assembly on January 1, 1987 for law
enforcement officers. The Union County Board of Commissioners extended this benefit to all County
employees effective July 1, 1990. The Separation Allowance is equal to 0.85 percent of the annual
equivalent of the base rate of compensation most recently applicable to the employee for each year of
creditable service. The retirement benefits are not subject to any increases in salary or retirement
allowances that may be authorized by the General Assembly. Article 12D of G.S. Chapter 143 assigns the
authority to establish and amend benefit provisions to the North Carolina General Assembly. The
Separation Allowance is reported in the County’s report as a pension trust fund. The Separation Allowance
does not issue separate financial statements. The net position and change of net position for the Separation
Allowance Trust as of June 30, 2025 is as follows:
C-42 667
Statement of Fiduciary
Net Position
ASSETS
Investments:
Separation Allowance Trust Fund $ 7,831,040
Total Assets 7,831,040
Net Position
Separation Allowance Trust Fund $ 7,831,040
Total Net Position 7,831,040
Changes in Net
Position
ADDITIONS
Employer Contributions $ 2,981,045
Net investment income 320,784
Total Additions 3,301,829
DEDUCTIONS
Benefits $ 1,772,203
Total Deductions 1,772,203
Change in net position 1,529,626
NET POSITION
Beginning 6,301,414
Ending $ 7,831,040
Amounts determined regarding the funded status of the plan and the annual required contributions of the
employer are subject to continual revision as actual results are compared with past expectations and new
estimates are made about the future. The schedule of funding progress, presented as required
supplementary information following the notes to the financial statements, presents multiyear trend
information about whether the actuarial value of plan assets is increasing or decreasing over time relative
to the actuarial accrued liabilities for benefits. General Statute 159.30.2 authorizes a local government to
establish and fund an irrevocable trust for the purpose of paying special separation allowance benefits for
which the unit of local government is liable. The County established an irrevocable trust for the Separation
Allowance plan on June 6, 2016.
The eligibility of local law enforcement officers for special separation allowance shall be determined in
accordance with North Carolina General Statute 143-166.42. All permanent full-time and permanent part-
time County employees employed before July 1, 2013 are covered by the Separation Allowance. To qualify
for the allowance the employee must have completed 30 years or more of creditable service or have
attained 55 years of age and completed five or more years of creditable service; and not have attained 62
years of age; and have completed at least five years of continuous service preceding a service retirement.
C-43 668
At the December 31, 2023 valuation date, the Separation Allowance’s membership consisted of:
2023
Retirees receiving benefits 83
Active plan members 380
Total 463
Summary of Significant Accounting Policies
Financial statements for the Separation Allowance are prepared using the accrual basis of accounting.
Employer contributions to the plan are recognized when due and when the County has made a formal
commitment to provide the contributions. Benefits are recognized when due and payable in accordance
with the terms of the plan.
Contributions
The County is required by Article 12D of G.S. Chapter 143 to provide these retirement benefits and has
chosen to fund the amounts necessary to cover the benefits earned by making contributions based on
actuarial valuations. For the current year, the County contributed $2,981,045 or 10.72% of annual covered
payroll. There were no contributions made by employees. The County’s obligation to contribute to this
plan is established and may be amended by the North Carolina General Assembly. Administration costs
of the Separation Allowance are financed through investment earnings.
Actuarial Assumptions
The total pension liability for the fiscal year ended June 30, 2025 was determined as part of the December
31, 2023 actuarial valuation, using the following actuarial assumptions, applied to all periods included in
the measurement:
Inflation 2.50%
Salary Increases 3.25-7.75% for Law Enforcement Officers
3.25-8.25% for General Employees
Investment rate of return 4.28%, net of pension plan investment expense, including inflation
Mortality The rates of mortality for the period after service retirement are
according to the Pub-2010 amount-weighted tables, projected from 2010
using generational improvement with Scale MP- 2019. For Law
Enforcement Officers, mortality rates are based on the Safety Mortality
Table for retirees. Rates for all members are multiplied by 97% and Set
Forward by 1 year. For General Employees, mortality rates are based on
the General Mortality Table for Retirees. Rates for male members are first
Set Forward 2 years, then are multiplied by 96% for ages under 81, and
increase until reaching 100% at age 85 and above. Rates for female
members are 100% for ages under 92 and increase until reaching 110%
at age 95 and above. Because the retiree tables have no rates prior to age
50, the General Mortality Table for Employees is used for ages less than
50.
C-44 669
Discount Rate
The discount rate used to measure the total pension liability as of December 31, 2024 (measurement date)
was 4.28%. Since the Separation Allowance assets are not invested, the discount rate used is equal to the
index rate for 20-year tax-exempt general obligation municipal bonds with an average rating AA/Aa or
higher. The index used for this purpose is the S&P Municipal Bond 20 Year High Grade Rate Index as of
December 31, 2024.
The projection of cash flows used to determine the discount rate assumed that the employer would
contribute the actuarially determined contribution in the future. The long-term expected rate of return on
pension plan investments is assumed to be 4.28% annually.
Net Pension Liability
The components of the net pension liability of the County as of June 30, 2025 are as follows:
Total pension liability $ 21,460,271
Plan fiduciary assets 6,667,313
Net pension liability $ 14,792,958
Plan fiduciary assets as a percentage of total pension liability 31.07%
At June 30, 2025, the County reported a net pension liability of $14,792,958. The net pension liability was
measured as of December 31, 2024. The total pension liability used to calculate the net pension liability
was determined by an actuarial valuation as of December 31, 2023. The total pension liability was then
rolled forward to the measurement date of December 31, 2024.
For the fiscal year ended June 30, 2025, the County recognized pension expense in the amount of
$2,647,780 As of the December 31, 2024 measurement date, the County reported deferred outflows of
resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows of Deferred Inflows of
Resources Resources
Differences between expected and actual experience $ 2,772,991 $ -
Changes of assumptions and other inputs 390,986 1,850,849
Net difference between projected and actual earnings
on plan investments 197,725 -
Employer contributions subsequent to the measurement
date 1,011,247 -
Total $ 4,372,949 $ 1,850,849
C-45 670
$1,011,247 reported as deferred outflows of resources related to pensions resulting from County
contributions subsequent to the measurement date will be recognized as an decrease of the net pension
liability in the year ended June 30, 2026. Other amounts reported as deferred outflows of resources and
deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Amount recognized in
Deferred Pension Expense as an
Outlflows of Deferred Inflows increase or (decrease)
Year ended June 30: Resources of Resources to Pension
2026 $ 1,259,834 $ 824,574 $ 435,260
2027 972,510 741,540 230,970
2028 769,303 197,375 571,928
2029 360,055 87,360 272,695
2030 - - -
Total $ 3,361,702 $ 1,850,849 $ 1,510,853
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the Plan, calculated using the discount rate of percent, as
well as what the Plan’s net pension liability would be if it were calculated using a discount rate that is 1-
percentage-point lower or 1-percentage-point higher than the current rate:
1% Decrease Current Discount Rate 1% Increase
3.28% 4.28% 5.28%
Net pension liability $ 16,458,806 $ 14,792,958 $ 13,272,568
Changes in the Net Pension Liability
Total Pension
Liability Plan Net Position Net Pension Liability
Balance as of December 31, 2023 $ 20,295,344 $ 5,118,983 $ 15,176,361
Changes for the year:
Service Cost 643,346 - 643,346
Interest 780,511 - 780,511
Difference between expected and
actual experience 1,757,592 - 1,757,592
Changes of assumptions or other inputs (451,368) - (451,368)
Contributions - employer - 2,896,542 (2,896,542)
Net investment income - 216,942 (216,942)
Benefits paid (1,565,154) (1,565,154) -
Net changes 1,164,927 1,548,330 (383,403)
Balance as of December 31, 2024 $ 21,460,271 $ 6,667,313 $ 14,792,958
Changes of assumptions. Changes of assumptions and other inputs reflect a change in the discount rate
from 4.00% at the December 31, 2023 measurement date to 4.28% at the December 31, 2024
measurement date.
C-46 671
C. Supplemental Retirement Income Plan
Description
All regular full-time and regular part-time Union County employees participate in the Supplemental
Retirement Income Plan 401(k), a defined contribution pension plan administered by the Department of
State Treasurer and a Board of Trustees. The plan provides retirement benefits to law enforcement officers
employed by the County, and the Union County Board of County Commissioners has agreed to extend this
benefit to all non-law enforcement employees. Article 5 of G.S. Chapter 135 assigns the authority to
establish and amend benefit provisions to the North Carolina General Assembly. The Supplemental
Retirement Income Plan is included in the ACFR for the State of North Carolina. The State’s ACFR includes
the pension trust fund financial statements for the Internal Revenue Code Section 401(k) plan that includes
the Supplemental Retirement Income Plan for Law Enforcement Officers. That report may be obtained by
writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410,
or by calling (919) 981-5454.
Funding Policy
Article 12E of G.S. Chapter 143 requires the County to contribute each month an amount equal to 5% of
each officer’s salary and the Union County Board of County Commissioners has agreed to contribute an
equal amount for all regular full-time and regular part-time non-law enforcement employee salaries. All
amounts contributed are vested immediately. County employees may also make voluntary contributions to
the plan. Contributions for the year ended June 30, 2025 totaled $7,614,385 consisting of $2,675,424 in
employee contributions and $4,938,961 in employer contributions.
D. Register of Deeds' Supplemental Pension Fund
Plan Description. The County is a participating employer in the Registers of Deeds' Supplemental Pension
Fund (RODSPF), a cost-sharing multiple-employer defined benefit pension plan administered by the State
of North Carolina. Union County also contributes to the RODSPF, a noncontributory, defined benefit plan
administered by the North Carolina Department of State Treasurer. RODSPF provides supplemental
pension benefits to any eligible county register of deeds who is retired under the Local Government
Employees' Retirement System (LGERS) or an equivalent locally sponsored plan. Article 3 of G.S. Chapter
161 assigns the authority to establish and amend benefit provisions to the North Carolina General
Assembly. Management of the plan is vested in the LGERS Board of Trustees, which consists of 13
members – nine appointed by the Governor, one appointed by the state Senate, one appointed by the state
House of Representatives, and the State Treasurer and State Superintendent, who serve as ex-officio
members. The Registers of Deeds’ Supplemental Pension Fund is included in the ACFR for the State of
North Carolina. The State’s ACFR includes financial statements and required supplementary information
for the Registers of Deeds’ Supplemental Pension Fund. That report may be obtained by writing to the
Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410, by calling
(919) 981-5454, or at www.osc.nc.gov.
Benefits Provided. An individual’s benefits for the year are calculated as a share of accumulated
contributions available for benefits for that year, subject to certain statutory limits. An individual’s eligibility
is based on at least 10 years of service as a register of deeds with the individual’s share increasing with
years of service. Because of the statutory limits noted above, not all contributions available for benefits are
distributed.
Contributions. Benefits and administrative expenses are funded by investment income and 1.5% of the
receipts collected by each County Commission under Article 1 of Chapter 161 of the North Carolina General
Statutes. The statutory contribution currently has no relationship to the actuary’s required contribution. The
actuarially determined contribution this year and for the foreseeable future is zero. Registers of Deeds do
not contribute. Contribution provisions are established by General Statute 161-50 and may be amended
only by the North Carolina General Assembly. Contributions to the pension plan from the County were
$27,445 for the year ended June 30, 2025.
C-47 672
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions
At June 30, 2025, the County reported an asset of $348,375 for its proportionate share of the net pension
asset. The net pension asset was measured as of June 30, 2024. The total pension liability used to calculate
the net pension asset was determined by an actuarial valuation as of December 31, 2023. The total pension
liability was then rolled forward to the measurement date of June 30, 2024 utilizing update procedures
incorporating the actuarial assumptions. The County’s proportion of the net pension asset was based on
the County’s share of contributions to the pension plan, relative to contributions to the pension plan of all
participating RODSPF employers. At the June 30, 2024 measurement date, the County’s proportion was
3.023%, which was a decrease of 0.073% from its proportion measured as of June 30, 2023.
For the year ended June 30, 2025, the County recognized pension expense of $73,404. At June 30, 2025,
the County reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual experience $ 7,649 $ 6,228
Net difference between projected and actual earnings on
pension plan investments 134,537 -
Changes in proportion and differences between County
contributions and proportionate share of contributions 8,518 15,286
County contributions subsequent to the measurement date 27,445 -
Total $ 178,149 $ 21,514
$27,445 reported as deferred outflows of resources related to pensions resulting from County contributions
subsequent to the measurement date will be recognized as an increase of the net pension asset in the year
ended June 30, 2026. Other amounts reported as deferred outflows and inflows of resources related to
pensions will be recognized in pension expense as follows:
Year ended June 30:
2026 $ 54,277
2027 62,215
2028 12,214
2029 484
Total $ 129,190
C-48 673
Actuarial Assumptions. The total pension liability in the December 31, 2023 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the measurement:
Valuation Date 12/31/2023
Actuarial Cost Method Entry Age
Amortization Method Level Dollar
Amortization Period 12 Year Closed Periods
Asset Valuation Method Asset returns in excess of or less than the
expected return on market value of assets
reflected over a five year period (not greater
than 120% or market value and not less than
80% of market value)
Actuarial Assumptions
Investment Rate of Return 6.5%
Projected Salary Increases 3.25%-8.25%
Inflation 2.50%
Salary Increases Includes
Inflation and Productivity Factor 3.25%
Cost of Living Adjustments N/A
The plan currently uses mortality tables that vary by age, gender, employee group (i.e. general, law
enforcement officer), and health status (i.e. disabled and healthy). The current mortality rates are based
on published tables and based on studies that cover significant portions of the U.S. population. The healthy
mortality rates also contain a provision to reflect future mortality improvements.
Assumptions are based on the experience investigation prepared as of December 31, 2019 and adopted
by the Board of Trustees on January 28, 2021 for use beginning with the December 31, 2020 annual
actuarial valuation.
Future ad hoc COLA amounts are not considered to be substantively automatic and are therefore not
included in the measurement.
The projected long-term investment returns and inflation assumptions are developed through review of
current and historical capital markets data, sell-side investment research, consultant white papers, and
historical performance of investment strategies. Fixed income return projections reflect current yields
across the U.S. Treasury yield curve and market expectations of forward yields projected and interpolated
for multiple tenors and over multiple year horizons. These projections are combined to produce the long-
term expected rate of return by weighing the expected future real rates of return by the target asset
allocation percentage and by adding expected inflation. The adopted asset allocation policy for the
RODSPF is 100% in the fixed income asset class.
Discount rate. The discount rate used to measure the total pension liability was 6.5% except for Register
of Deeds' Supplemental Pension Fund which was 3% for the December 31, 2023 valuation. The projection
of cash flows used to determine the discount rate assumed that contributions from employers will be made
at statutorily required rates. Based on these assumptions, the pension plan’s fiduciary net position was
projected to be available to make all projected future benefit payments of the current plan members.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
C-49 674
Sensitivity of the County’s proportionate share of the net pension asset to changes in the discount rate.
The following presents the County’s proportionate share of the net pension asset calculated using the
discount rate of 6.5 percent (3% for RODSPF), as well as what the County’s proportionate share of the net
pension asset would be if it were calculated using a discount rate that is 1-percentage-point lower (5.5%;
RODSPF 2%) or 1-percentage-point higher (7.5%: RODSPF 4%) than the current rate:
1% Decrease Discount Rate 1% Increase
(2.00%) (3.00%) (4.00%)
County's proportionate share of the
net pension liability (asset) $ (230,829)
$ (348,375)
$ (447,388)
Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position is
available in the separately issued ACFR for the State of North Carolina.
E. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
The net pension liability for LGERS and ROD was measured as of June 30, 2025, and the total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as December
31, 2023. The total pension liability for Special Separation Allowance was measured as of December 31,
2024, with an actuarial valuation date of December 31, 2023.
The County’s proportion of the net pension liability was based on the County’s share of contributions to the
pension plan relative to the contribution of all participating entities. Following is information related to the
proportionate share and pension expense:
LGERS ROD SEPA Total
Proportionate Share of Net Pension Liability (Asset) $ 63,916,763 $ (348,375) N/A $ 63,568,388
Proportion of the Net Pension Liability (Asset) 0.979 % (3.023) % N/A -
Net Pension Liability - - 14,792,958 14,792,958
Pension Expense $ 18,941,545 $ 73,404 $ 2,647,780 21,662,729
At June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:
LGERS ROD SEPA Total
Deferred Outflows of Resources
Differences between expected and actual experience $ 11,200,637 $ 7,649 $ 2,772,991 $ 13,981,277
Change of assumptions 8,689,446 - 390,986 9,080,432
Net difference between projected and actual earnings on
pension plan investments - 134,537 197,725 332,262
Changes in proportion and differences between County
contributions and proportionate share of contributions 156,400 8,518 - 164,918
County contributions subsequent to the measurement
date 13,859,434 27,445 1,011,247 14,898,126
Deferred Inflows of Resources
Differences between expected and actual experience $ 75,309 $ 6,228 $ - 81,537
Changes of assumptions - - 1,850,849 1,850,849
Changes in proportion and differences between County
contributions and proportionate share of contributions 1,189,543 15,286 - 1,204,829
C-50 675
NOTE 8 - DEFERRED COMPENSATION PLAN
The County offers its employees a deferred compensation plan created in accordance with Internal
Revenue Code Section 457. The plan, which is available to all County employees, permits them to defer a
portion of their salary until future years. The deferred compensation distribution is not available to
employees until termination, retirement, death, or unforeseeable emergency.
NOTE 9 – OTHER POSTEMPLOYMENT BENEFITS
A. Other Post-employment Retiree Healthcare Benefits (OPEB)
Plan Description - Eligibility. Under the terms of a County resolution, the County administers a single-
employer defined benefit Retiree Healthcare Benefits Plan (the RHCB Plan). Any full-time employee of the
County of Union who (1) was employed by Union County before July 1, 2008, (2) retire from service under
the provisions of the North Carolina Local Governmental Employees' Retirement System (NCLGERS) or
the North Carolina Law Enforcement Officer’s Benefit and Retirement Fund (NCLEOBRF), (3) immediately
prior to such retirement earns ten (10) consecutive years of credible, continuous service with the County,
shall be eligible to continue coverage under the County's Group Health Insurance Program on the same
basis as active full-time employees of the County.
Any full-time employee of the County of Union who (1) was employed by Union County on or after July 1,
2008, (2) retire from service under the provisions of the NCLGERS or NCLEOBRF, (3) immediately prior to
such retirement earns twenty (20) consecutive years of credible, continuous service with the County, shall
be eligible to continue coverage under the County's Group Health Insurance Program on the same basis
as active full-time employees of the County. The plan, which has a June 30, 2025 year-end does not issue
a stand-alone report. The net position and change in net position schedules are listed below for the OPEB
trust as of June 30, 2025.
Statement
of Fiduciary
Net Position
ASSETS
Investments:
State Treasurer's Office OPEB Trust $ 79,244,995
Total assets 79,244,995
NET POSITION
State Treasurer's Office OPEB Trust 79,244,995
Total net position $ 79,244,995
Changes in Net
Position
ADDITIONS
Employer contributions $ 4,487,718
Net investment income 7,682,268
Total additions 12,169,986
DEDUCTIONS
Benefits 4,487,718
Total deductions 4,487,718
Change in net position 7,682,268
NET POSITION
Beginning 71,562,727
Ending $ 79,244,995
C-51 676
Benefits Provided. Eligible retirees younger than age 65 and their eligible dependents receive the same
medical benefits (including prescription drug and vision benefits) as active, full-time employees through the
County group health and dental plan. Retirees pay the same monthly premium(s) for coverage as active
employees.
Coverage for eligible retirees and covered spouses in the County group health and dental plan ends on the
day the retiree attains age 65. In addition, all coverage (except COBRA) in the group health and dental plan
ends for eligible dependents upon the death of an eligible retiree who had not attained age 65.
Upon attaining age 65, eligible retirees are enrolled by the County in a Supplement to Medicare plan that
is combined with a prescription Part D plan. These plans are sponsored and premium is paid by the County.
Retiree participants do not contribute towards the premium cost of these plans. Spouses of post-65 retirees
are not eligible for coverage in either supplemental plan.
Plan membership. At June 30, 2024 the HCB Plan membership consisted of the following:
2024
Inactive plan members or beneficiaries currently receiving
benefit payments 465
Active plan members 1,313
Total 1,778
Contributions. The County pays the full cost of coverage for the healthcare benefits paid to qualified retirees
under a County resolution that can be amended, subject to certain limitations, by the County Board of
County Commissioners. The County has chosen to fund the healthcare benefits on a pay as you go basis.
Active employees do not contribute to the plan. The County determines the annual contribution to the trust
based on the actuarial determined contribution suggested by the prior year actuarial report. Once approved
by the Board of County Commissioners, the County makes cash contributions to the trust throughout the
year.
Investment Policy. The County makes cash contributions to the Trust throughout the fiscal year. The
Trustee is responsible for maintaining records and accounts for the assets of the Trust. The County invests
the assets of the Trust pursuant to the North Carolina General Statute 159-30 or deposited with the State
Treasurer for investment pursuant to General Statute 147-69.2.
Several factors should be considered in evaluating the long-term rate of return assumption, including long-
term historical data, estimates inherent in current market data, and a log-normal distribution analysis in
which best-estimate ranges of expected future real rates of return (expected return, net of investment
expense and inflation) are developed by the investment consultant for each major asset class. These
ranges should be combined to produce the long-term expected rate of return by weighting the expected
future real rates of return by the target asset allocation percentage and then adding expected inflation. The
capital market assumptions developed by the investment consultant may cover a shorter investment
horizon and may not be useful in setting the long-term rate of return for funding OPEB plans which are likely
to cover a longer time frame. The assumption is intended to be a long-term assumption and is not expected
to change absent a significant change in the asset allocation, a change in the inflation assumption, or a
fundamental change in the market that alters expected returns in future years.
C-52 677
As of the most recent adoption of the current long-term rate of return by the Plan, the target asset allocation
for each major asset class, as provided by the Plan, are summarized in the following table:
Asset Class Target Allocation
Equity Index Fund 25.00%
Bond Index Fund 25.00%
Short Term Investment Fund 25.00%
Other Investments 25.00%
Total 100.00%
Rate of return. For the year ended June 30, 2025, the annual money weighted rate of return on investments,
net of investment expense, was 10.74 percent. The money-weighted rate of return expresses investment
performance, net of investment expense, adjusted for the changing amounts actually invested.
Net OPEB Liability. The Net OPEB Liability is equal to the Total OPEB Liability less the Fiduciary Net
Position. The result as the June 30, 2025 measurement date is presented in the table below:
Measurement Date of June 30, 2025
Total OPEB Liability $ 154,817,773
Fiduciary Net Position 79,244,995
Net OPEB Liability $ 75,572,778
Ratio of Fiduciary Net Position to Total
OPEB Liability 51.19%
Actuarial Assumptions. The Total OPEB Liability was determined by an actuarial valuation as of June 30,
2024, using the following key actuarial assumptions and other inputs:
Inflation 2.50%
Real wage growth 0.75%
Wage inflation 3.25%
Salary increases, including wage inflation
General Employees 3.25% - 8.41%
Firefighters 3.25% - 8.15%
Law Enforcement Officers 3.25% - 7.90%
Long-term Investment Rate of Return,
net of OPEB plan investment expense,
including price inflation 3.50%
Municipal Bond Index Rate
Prior Measurement Date 3.93%
Measurement Date 5.20%
Year Fiduciary Net Position to be depleted
Prior Measurement Date N/A
Measurement Date N/A
Single Equivalent Interest Rate, net of OPEB
plan investment expense, including price inflation
Prior Measurement Date 2.85%
Measurement Date 3.50%
Health Care Cost Trends
Pre-Medicare 7.00% for 2024 decreasing to an
ultimate rate of 4.50% by 2034
Medicare 5.125% for 2024 decreasing to an
ultimate rate of 4.50% by 2027
Dental 3.50%
C-53 678
The discount rate used to measure the TOL was based upon the long-term expected rate of return. Mortality
rates were based on the PUB-2010 mortality tables, with adjustments for LGERS experience and
generational mortality improvements using Scale MP-2019. The demographic actuarial assumptions for
retirement, disability incidence, withdrawal, and salary increases used in the June 30, 2024 valuation were
based on the results of an actuarial experience study for the period January 1, 2015 through December 31,
2019, adopted by the LGERS Board. The remaining actuarial assumptions (e.g., health care cost trends,
rate of plan participation, rates of plan election, etc.) used in the June 30, 2024 valuation were based on a
review of recent plan experience performed concurrently with the June 30, 2024 valuation.
Discount Rate. The discount rate used to measure the TOL as of the measurement date was 3.50%. The
projection’s basis was an actuarial valuation performed as of June 30, 2024. In addition to the actuarial
methods and assumptions of the June 30, 2024 actuarial valuation, the following actuarial methods and
assumptions were used in the projection of cash flows:
• Total payroll for the initial projection year consists of the payroll of the active membership present
of the valuation date. In subsequent projection years, total payroll was assumed to increase
annually using the payroll growth assumptions.
• Active employees do not explicitly contribute to the Plan.
• Projected assets include employer contributions each year of an amount equal to the average of
the last five years employer contribution. The contribution consists of deposits to the trust and
direct payments to plan members as benefits come due. The employer is assumed to have the
ability and willingness to make benefit payments from its own resources for all periods in the
projection
• Projected assets do not include employer contributions that fund the estimated service costs of
future employees.
• Cash flows occur mid-year.
Based on these assumptions, the Plan's fiduciary net position was projected to not be depleted.
The FNP projections are based upon the Plan’s financial status on the Valuation Date, the indicated set of
methods and assumptions. As such, the FNP projections are not reflective of the cash flows and asset
accumulations that would occur on an ongoing plan basis, reflecting the impact of future members.
Therefore, the results of this test do not necessarily indicate whether or not the fund will actually run out of
money, the financial condition of the Plan, or the Plan’s ability to make benefit payments in future years.
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate. The following exhibit presents the
Net OPEB Liability (NOL) of the Plan, calculated using the discount rate of 3.50%, as well as what the
Plan’s NOL would be if it were calculated using a Discount Rate that is 1-percentage-point lower or 1-
percentage-point higher than the current rate:
Changes in the Discount Rate
1% Current 1%
Decrease Discount Rate Increase
2.50% 3.50% 4.50%
Net OPEB Liability $ 104,376,423 $ 75,572,778 $ 53,019,134
Sensitivity of the Net OPEB Liability to Changes in Health Care Cost Trends. The following exhibit presents
the Net OPEB Liability (NOL) of the Plan, calculated using the health care cost trend rates, as well as what
the Plan’s NOL would be if it were calculated using a health care cost trend rate that is 1-percentage-point
lower or 1-percentage-point higher than the current rate.
C-54 679
Health Care Cost Trend Rates
1% 1%
Decrease Current Increase
Net OPEB Liability $ 49,193,440 $ 75,572,778 $ 110,298,788
Changes in Net OPEB Liability, OPEB Expense and Deferred Outflows of Resources and Deferred Inflows
or Resources Related to OPEB. At June 30, 2024, the County reported a net OPEB liability of $65,990,547.
The total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation
as of June 30, 2022. The total pension liability was then rolled forward to the measurement date of June
30, 2024 utilizing update procedures incorporating the actuarial assumptions.
At June 30, 2025, the components of the net OPEB liability of the County, measured as of June 30, 2025,
were as follows:
Increase/(Decrease)
Total OPEB Plan Fiduciary Net Net OPEB
Liability Position Liability
Balance as of June 30, 2024 $ 137,553,174 $ 71,562,727 $ 65,990,447
Changes for the year:
Services Cost at the end of the year 2,893,350 - 2,893,350
Interest on TOL and Cash Flows 3,856,765 - 3,856,765
Change in benefit terms 40,440,121 40,440,121
Difference between expected and actual experience (13,200,418) - (13,200,418)
Changes of assumptions or other inputs (12,237,501) - (12,237,501)
Contributions - employer - 4,487,718 (4,487,718)
Net investment income - 7,682,268 (7,682,268)
Benefit payments (4,487,718) (4,487,718) -
Net changes 17,264,599 7,682,268 9,582,331
Balance as of June 30, 2025 $ 154,817,773 $ 79,244,995 $ 75,572,778
For the year ended June 30, 2025, the County recognized OPEB expense of $46,461,760. At June 30,
2025, the County reported deferred outflows of resources and deferred inflows of resources related to
OPEB from the following sources:
Deferred Outflows of Deferred Inflows of
Resources Resources
Differences between expected and
actual experience $ 69,788 $ 11,530,520
Changes of assumptions or other inputs 16,129,499 13,406,317
Net difference between projected and
actual earnings on plan investments - 5,659,367
Total $ 16,199,287 $ 30,596,204
C-55 680
Amounts reported as Deferred Outflows of Resources and Deferred Inflows of Resources related to
OPEB benefits will be recognized in OPEB Expense as follows:
Measurement Period Ended
June 30:
2026 $ 4,509,194
2027 (1,556,079)
2028 (5,508,843)
2029 (4,809,865)
2030 (3,681,319)
Thereafter $ (3,350,005)
Total $ (14,396,917)
B. Other Employment Benefits - Death Benefits
Under the terms of the Board of Commissioner’s resolution, the County has elected to provide death
benefits to employees through the Death Benefit Plan for members of the Local Governmental Employees'
Retirement System (Death Benefit Plan), a multiple-employer, State-administered, cost-sharing plan
funded on a one-year term cost basis. The beneficiaries of those employees who die in active service after
one year of contributing membership in the System, or who die within 180 days after retirement or
termination of service and have at least one year of contributing membership service in the System at the
time of death, are eligible for death benefits. Lump sum death benefit payments to beneficiaries are equal
to the employee's 12 highest months’ salary in a row during the 24 months prior to the employee's death,
but the benefit will be a minimum of $25,000 and will not exceed $50,000. All death benefit payments are
made from the Death Benefit Plan. The County has no liability beyond the payment of monthly contributions.
Contributions are determined as a percentage of monthly payroll, based upon rates established annually
by the State. Separate rates are set for employees not engaged in law enforcement and for law
enforcement officers. Because the benefit payments are made by the Death Benefit Plan and not by the
County, the County does not determine the number of eligible participants. The County's required
contributions for employees not engaged in law enforcement and for law enforcement officers represented
0.05% and 0.14% of covered payroll, respectively. For the fiscal year ended June 30, 2025, the County
contributed $39,455 for employees not engaged in law enforcement and $27,747 for employees for law
enforcement officers for a total of $67,202.
NOTE 10 - CLOSURE AND POST CLOSURE CARE COSTS - LANDFILL FACILITY
State and federal laws and regulations required the County to place a final cover on its landfill facility when
it stopped accepting municipal solid waste and to perform certain maintenance and monitoring functions at
the site for 30 years after closure of the municipal solid waste collection cell. The County has continued to
collect construction and demolition waste in different cells which are opened based on demand and closed
when each cell reaches its capacity. Closure and post closure care costs have been accumulated up to
the dates of closure for each of the cells; therefore, the County has reported these closure and post closure
care costs as an operating expense in each prior period based on landfill capacity used as of each balance
sheet date. The County stopped accepting municipal solid waste into its Austin-Chaney Road facility,
permit number 90-01, on December 31, 1997. The site still serves as a transfer station for the collection of
local municipal solid waste, which is transported to other sites outside of the County. The $5,509,035
reported as landfill closure and post closure care liability at June 30, 2025 represents a cumulative liability
based on the estimated post closure maintenance and monitoring costs associated with the construction
and demolition cells and closure costs associated with 37.6% of the closed construction and demolition
cells. At June 30, 2025, there was an increase of $136,054 from the prior year. The liability represents the
estimated present value of the amount needed to fund the post closure care costs that will be incurred
during the 30-year period after closure. Actual post closure costs may be higher due to inflation, changes
in technology, or changes in regulations.
C-56 681
The County has met and continues to meet the requirements of a local government financial test that is one
option under state and federal laws and regulations that helps determine if a unit is financially able to meet
closure and post closure care requirements. The County elected to establish a reserve fund several years
ago to accumulate resources for the payment of closure and post closure care costs. The actual landfill
closure and post closure costs have been less than engineering estimates due to use of County personnel
for closure activities and proper planning for closure. The Solid Waste Capital Reserve Fund has remaining
funds being held in investments with a fair value of $6,537,047. The County expects that future inflation
costs will be paid from the interest earnings on these remaining funds. However, if interest earnings are
inadequate or additional post closure care requirements are determined (due to changes in technology or
applicable laws or regulations, for example), these costs may need to be covered by charges to future
transfer station users or by future tax revenues.
NOTE 11 - COMMITMENTS
A. Contractual Commitments
The County had several outstanding projects as of June 30, 2025. At year-end, the significant contractual
commitments include the following:
Spent Remaining
Project to Date Commitment
General Capital Project Fund
Planning NC DOT Projects $ 87,500 $ 1,004,500
Water and Sewer Operating Fund
AMI Services 615,029 1,784,971
Water Capital Projects:
SCADA Master Plan - Water 1,057,171 3,074,291
Yadkin River Water Supply 21,823,775 4,850,570
Advanced Metering Infrastructure 12,880,877 1,621,364
Shortline Water Extension Fiscal Year 2022 - 3,116,338
Sewer Capital Projects:
SCADA Master Plan Update - Sewer 1,057,171 3,074,290
Crooked Ck Interceptor Improment Phase 2 6,261,783 10,591,813
Potter-Pleasant Plains WW Interceptor - 2,263,280
Grassy Branch WRF Expansion 4,407,667 5,753,599
12 Mile Creek Exp 7.5 - 9 MGD 6,046,523 47,408,287
Total $ 54,237,496 $ 84,543,303
The General capital projects are commitments of the General Capital Projects Fund and are funded by a
combination of certificates of participation, installment financing, general obligation bonds, grants, and
General Fund monies. The Water and Sewer Capital Projects are commitments of the County's Water and
Sewer Capital Projects Fund and are funded by a combination of revenue bonds and other enterprise fund
monies.
B. Other Commitments
The County has an economic development and incentive grants program that is offered to companies
meeting certain agreed upon criteria. Amounts to be paid in the future under these agreements are not
readily determinable; however, management estimates an amount of up to $7,315,895 and expects the
payments to be made over the next five years.
NOTE 12 - RISK MANAGEMENT
The County is exposed to various risk of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. The County carries commercial
insurance for these risks of loss, with the exception of injuries to employees. The County self-insures
C-57 682
workers’ compensation, medical, and dental claims and purchases stop-loss insurance for workers’
compensation and medical claims that exceed certain amounts.
There has been no significant reduction in insurance coverage from the previous year and settled claims
subject to insurance coverage have not exceeded insurance policy limits in the last three years.
The County has established three Internal Service Funds to account for self-insured risk financing. Funding
of the Health Benefit Fund is based upon an analysis of historical and projected medical and dental claims
paid by the third-party administrator and the availability of contributions from the County, the County’s
employees, and unrestricted net position to fund projected claims. Funding of the Workers’ Compensation
Fund is based upon payroll rates established by the State of North Carolina and the availability of
unrestricted net position to fund projected claims. Funding of the Property and Casualty Fund is allocated
based on a percentage of the department's budget.
The County's medical and Rx benefits are partially self-insured. Individual member claims are self-insured
up to $300,000 annually. Specific Stop-Loss Insurance is purchased to cover individual member claims in
excess of the self-insured retention. In addition, Aggregate Stop-Loss Insurance is purchased to cover the
combined eligible claims expense of all members in excess of 125% of expected eligible claims incurred
and paid during the coverage period. Claims paid through an individual member HRA (Health
Reimbursement Account) are excluded from specific and aggregate stop-loss coverage. Claims are
administered under contract with a third-party administrator. Claim reserves are established at the end of
the plan year (currently June 30) based on a combination of insurance industry standards, the County and
third-party administrator's analysis of claims submission, processing, and payment.
The County’s workers’ compensation is self-insured; stop-loss insurance provides statutory worker
compensation benefits above the County’s self-insurance limit of $575,000 per occurrence for police/fire
employees and $400,000 per occurrence for all other employees. A "buffer" layer of insurance provides
coverage of $175,000 over the $575,000 limit for police/fire employees and $200,000 over the $400,000
for all other employees. An excess workers' compensation carrier provides coverage in excess of $750,000
for police/fire employees and $600,000 for all other employees. Claims are administered under contract
with a third-party administrator. Claim reserves are established when an injury occurs, and the ultimate
expected exposure of each claim can be reasonably estimated by the third-party claims administrator.
Unpaid liabilities at year end are as follows:
Health Benefit Fund Worker's Compensation Fund Property and Casualty Fund
Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended
June 30, 2025 June 30, 2024 June 30, 2025 June 30, 2024 June 30, 2025 June 30, 2024
Unpaid Claims beginning of fiscal year $ 1,954,336 $ 1,707,079 $ 462,283 $ 484,717 $ 459,603 $ 362,260
Incurred claims and premiums 29,753,239 23,979,775 (303,875) 340,836 1,945,129 2,012,059
Claims and premiums paid (29,004,263) (23,732,518) 79,491 (363,270) (1,906,886) (1,914,716)
Unpaid Claims end of fiscal year $ 2,703,312 $ 1,954,336 $ 237,899 $ 462,283 $ 497,846 $ 459,603
The County carries commercial insurance for its exposure to various risks related to torts, theft, damage to,
and destruction of assets and errors and omissions. The finance officer is bonded at $1,000,000; the tax
administrator is bonded at $60,000, the sheriff is bonded at $5,000, and the register of deeds is bonded at
$25,000. The remaining employees are covered by a crime insurance policy with limits of $1,000,000 per
loss. The County has $12,500,000 in flood coverage with a $100,000 deductible for all structures.
The County also has a Network Security & Privacy Liability insurance (Cyber) policy with limits of
$3,000,000.
C-58 683
NOTE 13 - CLAIMS AND JUDGEMENTS
At June 30, 2025, the County was a defendant to various lawsuits. In the opinion of the County's
management and the County attorney, the ultimate effect of these legal matters will not have a material
adverse effect on the County's financial position.
NOTE 14 - LONG-TERM OBLIGATIONS
A. General Obligation Bonds, Notes from Direct Borrowings and Direct Placements, Installment
Financings, Revenue Bonds’ Indebtedness, and Derivatives
General Obligation Bonds: The general obligation bonds are issued for school facilities and various general
government capital projects and items are serviced by the General Fund. The general obligation bonds are
collateralized by the full faith, credit, and taxing power of the County. Principal and interest requirements
are appropriated when due for all debt.
General Obligation Bonds from direct placements: The County's outstanding notes from direct borrowings
and direct placements were issued for school facilities capital projects and are serviced by the General
Fund. The outstanding notes were entered into to mitigate interest rate risk associated with variable rate
debt by converting the variable interest rates on the 2004A, 2007A, and 2007C general obligation bonds to
fixed rate bonds. The County's outstanding notes are secured by a general obligation pledge of the full
faith and credit of the County. The outstanding notes contain a provision that in the event of default the
outstanding amounts of the obligation become immediately due and payable. The outstanding notes have
no subjective acceleration clauses.
Installment Financing: Installment financing, certificates of participation ("COPs") and limited obligation
bonds (LOBs) are issued for school facilities and various general government capital projects and items
are serviced by the General Fund. The COPs and Installment Financing are collateralized by the assets
financed and are not secured by the taxing power of the County. The 2012 and 2023 Limited Obligation
Bonds were issued pursuant to a deed of trust that requires that legal title to the tract of land that Marvin
Ridge Schools (the property) resides on remain with the County as long as the debt is outstanding because
the property is pledged as collateral for debt. The 2020 Installment Financing were issued pursuant to a
deed of trust that requires that legal title to the tract of land that the Union County Progress Building resides
on remain with the County as long as the debt is outstanding because the property is pledged as collateral
for debt. The COPs and Installment Financings require the County to follow customary covenants including
providing insurance certificates, budget data, and financial information on an annual basis.
Revenue Bonds: The revenue bonds are secured by the pledge of net revenues derived from the acquired
or constructed assets of the water and sewer system. The derivative is an interest swap agreement with
the objective of protecting Union County against the risk of interest rate changes in connection with revenue
bond variable rate debt and to effect lower debt service costs on the County’s fixed rate debt. Any derivative
that the County enters into must first have the approval of the Local Government Commission (LGC) and
the County Commissioners. Revenue Bonds are described further in Note 14. D.
The other long-term obligations, were issued for acquired or constructed assets of the water and sewer
system are described further in Note 14 D.
1. Long-term obligations at June 30, 2025 are reflected in the following table. Bonds and installment
financings appearing in the table that have associated derivative products are denoted with a lower case
letter of the alphabet in parenthesis.
C-59 684
Principal
Issue Due Interest Original Balance
Date Serially To Rate Issue June 30, 2025
1. General Obligation Bonds (GO Bonds)
2013A Refunding Bonds (School Facility) March 19, 2013 March 01, 2029 1.50% - 5.00% $ 42,890,000 $ 18,600,000
2015 Refunding Bonds (School Facility) Dec. 08, 2015 Sept. 01, 2029 2.00% - 5.00% 41,020,000 14,805,000
2017 Schools Facility Nov. 21, 2017 Sept. 01, 2037 2.00% - 5.00% 50,000,000 32,500,000
2019 Multipurpose Bonds - Series C Aug 22, 2019 Sept. 01, 2039 2.00% - 5.00% 91,910,000 68,890,000
2019 Refunding Bonds (School Facility) - Series D Aug 22, 2019 Sept. 01, 2032 2.00% - 5.00% 15,260,000 11,870,000
2022 Multipurpose Bonds April 22, 2022 March 01, 2042 3.00% - 5.00% 20,590,000 17,500,000
2023 School Bonds May 16, 2023 Sept. 01, 2043 5.00% 134,405,000 127,680,000
291,845,000
2. GO Bonds from direct placements
2004 School Facility - Series A Dec. 14, 2004 March 01, 2029 2.28% 48,265,000 14,035,462
2004 Law Enf. Facility - Series A Dec. 14, 2004 March 01, 2029 2.28% 1,735,000 504,538
2007 School Facility - Series A and C June 10, 2016 March 01, 2031 2.19% 43,040,000 26,850,000
2019 Economic Development Series A July 23, 2019 March 01, 2039 2.95% - 4.53% 17,555,000 12,384,000
2019 Multipurpose Series B July 23, 2019 March 01, 2039 2.33% - 4.38% 8,045,000 5,738,000
59,512,000
3. Installment Financing
2020 Installment Financing Contract October 15, 2020 October 15. 2035 1.86% 5,600,000 4,104,000
2023 Limited Obligation Bonds April 27, 2023 December 01, 2031 5.00% 23,210,000 20,280,000
24,384,000
4. Revenue Bonds
2015 Enterprise System December 9, 2015 June 01, 2040 2.00% - 5.00% 22,955,000 16,990,000
2017 Enterprise System August 30, 2017 June 01, 2040 3.00% - 5.00% 58,990,000 45,610,000
2019 Enterprise System - Series A May 30, 2019 June 01, 2044 2.00% - 5.00% 68,430,000 57,810,000
2021 Enterprise System March 10, 2021 June 01, 2051 1.375% - 5.00% 298,775,000 279,645,000
400,055,000
Total General Obligation Bonds, GO Bond Notes from
direct placement, Installment Financings, Revenue
Bonds and Other Long-term Obligation $ 775,796,000
2. The preceding long-term obligations are as follows:
Governmental Activities Business-type Activities Total
General Obligation Bonds $ 329,932,622 $ - $ 329,932,622
GO Bonds from direct placements 59,512,000 - 59,512,000
Certificates of Participation 22,406,532 - 22,406,532
Installment Financing 4,104,000 - 4,104,000
Revenue Bonds - 437,419,593 437,419,593
Total $ 415,955,154 $ 437,419,593 $ 853,374,747
C-60 685
3. The table in Note 14 part A differs from the long-term obligations in Note 14 part B due to the following:
Unamortized
Premium
General Obligation Bonds
2013A School Refunding $ (901,190)
2015 School Refunding (2,294,920)
2017 School Facility (2,549,377)
2019C Multipurpose Bonds (9,146,232)
2019D School Refunding (1,902,376)
2022 Multipurpose Bonds (1,822,927)
2023 GO Bonds (19,470,600)
Installment Financing
2023 Limited Obligation Bonds (Schools) (2,126,532)
Revenue Bonds
2015 Enterprise System Revenue Bonds (1,354,298)
2017 Enterprise System Revenue Bonds (3,246,976)
2019 Enterprise System Revenue Bonds (7,598,941)
2021 Enterprise System Revenue Bonds (25,164,378)
Total (77,578,747)
Long-term Obligations (per Note 14, A,2) 853,374,747
Future Maturities of Long-term Obligations
(per Note 14, B) $ 775,796,000
B. Future Maturities of Long-Term Obligations
Annual debt service requirements to maturity, including interest, are as follows (excluding
compensated absences, net OPEB liability and net pension liability (LGERS)):
General General Obligation Bonds from
Obligation Bonds Direct Placement Total General Obligation Bonds
Principal Interest Principal Interest Principal Interest
Governmental Activities
2026 $ 25,430,000 $ 11,938,700 $ 9,665,000 $ 1,524,747 $ 35,095,000 $ 13,463,447
2027 23,765,000 10,819,125 9,385,000 1,301,859 33,150,000 12,120,984
2028 23,415,000 9,662,300 9,105,000 1,085,337 32,520,000 10,747,637
2029 22,480,000 8,683,713 8,769,000 875,180 31,249,000 9,558,893
2030 19,455,000 7,714,150 9,034,000 672,636 28,489,000 8,386,786
2031-2035 79,170,000 27,898,963 8,774,000 1,783,467 87,944,000 29,682,430
2036-2040 69,200,000 13,566,150 4,780,000 497,692 73,980,000 14,063,842
2041-2045 28,930,000 4,453,500 - - 28,930,000 4,453,500
2046-2050 - - - - - -
$ 291,845,000 $ 94,736,601 $ 59,512,000 $ 7,740,918 $ 351,357,000 $ 102,477,519
Certificates of
Participation and
Installment Financing Total Governmental Activities
Governmental Activities Principal Interest Principal Interest
2026 $ 3,304,000 $ 1,013,606 $ 38,399,000 $ 14,477,053
2027 3,293,000 860,409 36,443,000 12,981,393
2028 3,283,000 707,721 35,803,000 11,455,358
2029 3,268,000 555,659 34,517,000 10,114,552
2030 3,263,000 404,096 31,752,000 8,790,882
2031-2035 7,600,000 336,787 95,544,000 30,019,217
2036-2040 373,000 3,469 74,353,000 14,067,311
2041-2045 - - 28,930,000 4,453,500
2046-2050 - - - -
$ 24,384,000 $ 3,881,747 $ 375,741,000 $ 106,359,266
C-61 686
Revenue Total Long-term Obligations
Bonds for Governmental and Business-type Activities
Principal Interest Principal Interest
Business Type Activities
2026 $ 12,575,000 $ 13,170,971 $ 50,974,000 $ 27,648,025 2027 13,195,000 12,542,221 49,638,000 25,523,614
2028 13,835,000 11,906,621 49,638,000 23,361,979
2029 14,525,000 11,214,871 49,042,000 21,329,423
2030 15,145,000 6,969,121 46,897,000 15,760,003
2031-2035 82,855,000 46,252,431 178,399,000 76,271,647
2036-2040 91,280,000 33,576,284 165,633,000 47,643,594
2041-2045 73,070,000 20,140,825 102,000,000 24,594,325
2046-2050 68,595,000 8,542,050 68,595,000 8,542,050
2051-2055 14,980,000 449,400 14,980,000 449,400
$ 400,055,000 $ 164,764,795 $ 775,796,000 $ 271,124,060
As of June 30, 2025, Union County had $32,725,000 of general obligation bonds authorized and unissued
and had a legal debt margin of $2,895,057,320.
C. Changes in Long-Term Obligations
The following is a summary of changes in long-term obligations for the year ended June 30, 2025 (and
agrees to table in Note 14 part A):
Balance Balance Due Within
June 30, 2024 Additions Reductions June 30, 2025 One Year
Governmental Activities:
Bonds Payable
General obligation bonds $ 318,525,000 $ - $ 26,680,000 $ 291,845,000 $ 25,430,000
GO Bonds from direct placements 67,402,000 - 7,890,000 59,512,000 9,665,000
Certificates of participation 25,135,000 - 4,855,000 20,280,000 2,930,000
Installment financing 4,478,000 - 374,000 4,104,000 374,000
Premium 43,683,087 - 3,468,933 40,214,154 3,339,503
Total Bonds Payable 459,223,087 - 43,267,933 415,955,154 41,738,503
Compensated absences * 8,049,191 4,456,107 - 12,505,298 7,897,943
Lease liability 1,467,978 296,512 533,962 1,230,528 519,853
Subscription liability 4,299,293 1,391,229 1,708,514 3,982,008 1,693,103
Net OPEB liability 56,337,584 8,204,589 - 64,542,173 -
Net pension liability (LGERS) 55,746,602 - 832,436 54,914,166 -
Net pension liability, separation
allowance 14,201,434 - 335,033 13,866,401 -
Government activities long term liabilities $ 599,325,169 $ 14,348,437 $ 46,677,878 $ 566,995,728 $ 51,849,402
Business-type Activities:
Bonds Payable
Revenue bonds $ 412,025,000 $ - $ 11,970,000 $ 400,055,000 $ 12,575,000
Premium 39,045,387 - 1,680,794 37,364,593 1,680,794
Total Bonds Payable 451,070,387 - 13,650,794 437,419,593 14,255,794
Compensated absences * 1,266,721 698,059 - 1,964,780 1,210,971
Accrued landfill post-closure care costs 5,372,981 136,054 - 5,509,035 -
Lease liability 67,365 - 20,395 46,970 21,661
Subscription liability 687,868 1,248,928 575,323 1,361,473 582,159
Net OPEB liability 9,652,863 1,377,742 - 11,030,605 -
Net pension liability (LGERS) 9,063,020 - 60,423 9,002,597 -
Net pension liability, separation
allowance 974,927 - 48,370 926,557 -
Business-type activities long term
liabilities $ 478,156,132 $ 3,460,783 $ 14,355,305 $ 467,261,610 $ 16,070,585
* The change in compensated absences above is a net change for the year.
LGERS, Separation Allowance, and OPEB for governmental activities typically have been liquidated in the
General Fund or one of the Enterprise Funds depending on the location status of the employee at the time
of liquidation.
C-62 687
D. Revenue Bonds
The County issued combined system enterprise revenue bonds for water and sewer system improvements
pursuant to a General Trust Indenture dated as of May 1, 1996; Series Indenture Number 2, dated as of
May 15, 2003; Series Indenture Number 3, dated as of August 1, 2009; Series Indenture Number 4, dated
as August 4, 2011: Series Indenture Number 5, dated as of December 1, 2011; Series Indenture Number
6, dated as of December 1, 2015; and Series Indenture Number 7, dated as of August 1, 2017; and Series
Indenture Number 8, (together the “Indentures”) between the County and First Union National Bank of North
Carolina (now succeeded by U.S. Bank National Association), as trustee. The Indentures authorize and
secure all outstanding revenue bonds of the County’s water and sewer system and contain several financial
and operating covenants governing such matters as rates, additional bonds, reserve funds, annual budgets,
maintenance of the system, and insurance. The General Trust Indenture contains a provision that in the
event of default the trustee may, or if required by the owners of not less than a majority of the principal
amount of the bonds, must declare the bonds to be immediately due and payable. The net revenues of the
combined water and sewer system are the assets pledged as collateral for the outstanding revenue bonds.
The rate covenant of the County is as follows: Before the commencement of each fiscal year, the County
will fix, establish or maintain or cause to be fixed, established and maintained such rates and charges for
the provision of services of the Enterprise Systems and revise or cause to be revised the same, as
necessary, as will produce revenues at least equal in such Fiscal Year to the total of the current expenses
budgeted for such Fiscal Year, as may be amended from time to time, plus 120% of (1.20 times) the
Principal and Interest Requirements on the Bonds to become due during that Fiscal Year plus 100% of
(1.00 times) the Principal and Interest Requirement on General Obligation Indebtedness and Subordinate
Indebtedness to become due in such Fiscal Year plus 100% of (1.00 times) the Principal and Interest
Requirements on Other Indebtedness to become due in such Fiscal Year plus 100% (1.00 times) the
amount required to reimburse the provider of a qualified reserve fund substitute for any amounts owing
hereunder.
Revenues mean all rates, fees (including any tap, system development fees (formerly named capacity
impact fees), rental, assessments or other charges or other money received by the County in connection
with the ownership, management and operation of the water and sewer system, and all parts thereof,
including amounts received from the investments of moneys (with the exception of investment earnings on
revenue bonds construction funds), all as calculated in accordance with generally accepted accounting
principles. Current expenses means the current expenses of operation, maintenance and current repair of
the water and sewer system, as calculated in accordance with generally accepted accounting principles.
Current expenses do not include depreciation expense or moneys payable as interest on bonds.
C-63 688
The County believes it is in compliance with all such covenants during the fiscal year ended June 30, 2025.
The calculation for the various debt service coverage ratios for the year ended June 30, 2025 is as follows:
Revenues $ 103,625,919
Current Expenses 52,537,460
Net revenues available for debt service $ 51,088,459
Senior debt service coverage:
Debt service, principal and interest paid $ 25,739,471
Subordinate debt service:
Debt service, principal and interest paid -
Total debt service:
Total debt service, principal and interest paid 25,739,471
Add: 20% of senior debt service 5,147,894
Adjusted debt service requirements $ 30,887,365
Coverage Test 1
Net revenues / adjusted debt service 1.65
Coverage Test 2
Net revenues / total debt service 1.98
E. Conduit Debt Obligations
Union County Industrial Facility and Pollution Control Financing Authority (the "Authority") has issued
industrial revenue bonds to provide financial assistance to private businesses for economic development
purposes. These bonds are secured by the properties financed as well as letters of credit and are payable
solely from payments received from the private businesses involved. Ownership of the acquired facilities
is in the name of the private business served by the bond issuance. Neither the County, the Authority, the
State, or any political subdivision thereof is obligated in any manner for the repayment of the bonds.
Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of June
30, 2025, there are no industrial revenue bonds outstanding.
F. Debt Related to Capital Activities
As of June 30, 2025, of the total Governmental Activities debt listed, $82,261,469 relates to assets the
County holds title to. As of June 30, 2025, there is $16,422,558 in unspent restricted cash related to this
debt amount. The remaining $338,906,221 in outstanding debt is for Union County Public Schools Facilities
and South Piedmont Community College.
G. Leases
The County has entered into agreements to lease certain buildings and equipment. The lease agreements
have been recorded at the present value of the future minimum lease payments as of the date of their
inception.
C-64 689
The future lease obligations and the net present value of these lease payments as of June 30, 2025, were
as follows:
Year Ending June 30 Principal Payments Interest Payments Total
2026 541,514 12,853 $ 554,367
2027 400,583 8,734 409,317
2028 198,778 4,975 203,753
2029 136,623 1,781 138,404
$ 1,277,498 $ 28,343 $ 1,305,841
H. Subscriptions
The County has entered into agreements to subscribe to certain software. The agreements have been
recorded at the present value of the future minimum lease payments as of the date of their inception.
Year Ending Principal Interest
June 30 Payments Payments Total
2026 2,275,262 146,838 $ 2,422,100
2027 1,378,585 85,213 1,463,798
2028 777,735 44,119 821,854
2029 393,868 21,549 415,417
2030 203,614 10,286 213,900
2031 208,393 5,507 213,900
2032 106,024 926 106,950
$ 5,343,481 $ 314,438 $ 5,657,919
NOTE 15 - INTERFUND BALANCES AND ACTIVITY
A. INTERFUND BALANCES
The composition of inter-fund balances as of June 30, 2025 is as follows:
Receivable Fund Payable Fund Amount
General Fund Water & Sewer Fund $ 330,108
General Fund Solid Waste Fund 71,742
$ 401,850 *
*Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds (as
shown on Exhibit A).
C-65 690
B. INTERFUND ACTIVITY
Transfers to/from other funds at June 30, 2025, consist of the following:
Transfers To:
Water & General Non-Major
General Sewer Special Special
General Capital Capital Solid Waste Revenue Revenue
Transfers From: Fund Project Fund Project Fund Fund Fund Funds Total
General Fund $ - $ 23,123,499 $ - $ 650,000 $ 28,060 $ 7,135,798 $ 30,937,357
General Capital
Project Fund - - - - 100,000 - $ 100,000
General Special
Revenue Fund 1,786,822 - 4,902,476 - - - 6,689,298
Non-Major Special
Revenue Funds
149,999 - - - - - 149,999
Total $ 1,936,821 $ 23,123,499 $ 4,902,476 $ 650,000 $ 128,060 $ 7,135,798 $ 37,876,654
Interfund transfers from General Fund consisted of $650,000 transfer to Solid Waste Fund for the
implementation of free disposal of bagged household waste program, and $28,060 to General Special
Revenue Fund for the local grant match for Transportation Carbon Reduction Grant. Also from General
Fund, $7,135,797 was transferred to Non-Major Special Revenue Funds that includes the budget
appropriation to Fire Districts for $7,008,989; adjustment to Emergency Telephone Fund for the
expenditures over the amount that was approved by the PSAP Board for $1,808, and $125,000 from
General Fund to Reappraisal Fund.
There was a transfer from the Reappraisal Fund to General Fund of $150,000.
There were transfers from General Special Revenue Fund to other funds including General Fund for
$1,786,822 to rehire public sector staff using ARPA funding; and $4,902,476 to Water and Sewer Capital
Project Fund to appropriate ARPA funding for Crooked Creek Interceptor Improvements Phase II.
Transfer of $23,123,499 from General Fund to General Capital Project Fund was for the purpose of funding
ongoing and planned projects.
C-66 691
NOTE 16 - DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
Deferred Outflows of Deferred Inflows of
Governmental Activities: Resources Resources
Pensions - difference between expected and actual experience
LGERS $ 9,623,041 $ 64,702
Register of Deeds 7,649 6,228
Separation Allowance 2,599,305 -
OPEB 59,602 9,847,524
Pensions - Changes of assumptions and other inputs
Separation Allowance 366,497 1,734,921
OPEB 13,775,237 11,449,531
Pensions - difference between projected and actual investment earnings
LGERS 7,465,548 -
Register of Deeds 134,537 -
Separation Allowance 185,340 -
OPEB - 4,833,326
Pensions - change in proportion and difference between employer contributions
and proportionate share of contributions
LGERS 134,371 1,021,997
Register of Deeds 8,518 15,286
Contributions to pension plans subsequent to measurement date
LGERS 11,907,350 -
Register of Deeds 27,445 -
Separation Allowance 947,908 -
Prepaid taxes not yet earned (General) - 70,619
Prepaid taxes not yet earned (Special Revenue) - 1,385
Taxes receivable, net, less penalties (General) - 198,182
Taxes receivable, net, less penalties (Special Revenue) - 47,940
Deferred Gain of Debt Refundings - 3,845,334
Deferred loss on refundings 11,102,142 -
Leases where the County is the lessor (General) - 148,368,469
Total governmental activities 58,344,490 181,505,444
Business-Type Activities:
Pensions - difference between expected and actual experience
LGERS 1,577,596 10,607
Separation Allowance 173,686 -
OPEB 10,186 1,682,995
Pensions - changes of assumptions
LGERS - -
Separation Allowance 24,489 115,928
OPEB 2,354,262 1,956,786
Pensions - difference between projected and actual investment earnings
LGERS 1,223,898 -
Separation Allowance 12,385 -
OPEB - 826,041
Pensions - change in proportion and difference between employer contributions
and proportionate share of contributions - LGERS 22,029 167,546
Contributions to pension plans subsequent to measurement date
LGERS 1,952,084 -
Separation Allowance 63,339 -
Developer contributions for future Water and Sewer line extensions, not yet
earned - 185,110
Deferred loss on refundings 1,988,406 -
Total business type activities 9,402,360 4,945,013
Total $ 67,746,850 $ 186,450,457
C-67 692
Following are the deferred inflows of resources that are reported in the governmental fund financial
statements at June 30, 2025:
Other nonmajor
General Fund Governmental Funds
Prepaid taxes not yet earned $ 70,619 $ 1,385
Taxes receivable, net, less penalties 686,983 47,940
Opioid settlement fund receivable - 11,186,982
Leases where the County is the lessor 150,301,222 -
Total $ 151,058,824 $ 11,236,307
NOTE 17 - JOINT VENTURES
A. Catawba River Treatment Plant
Union County and Lancaster County Water and Sewer District ("district") constructed a water impoundment
and treatment facility on the Catawba River in Lancaster County. The joint venture is known as the Catawba
River Water Treatment Plant (the “CRWTP”). The agreement between the two parties called for the
payment of one-half the audited and agreed upon costs of acquiring, constructing, and equipping the
project. The County has a 50% undivided interest in the facility. Management of the facility is the
responsibility of a joint board. The joint board is composed of an equal number of members from the district
and County. A minimum of three (3) members from the district and County each serve on the joint board.
The district has responsibility for operating the facility under the joint board's direction.
The agreement further calls for an annual audit each June 30 to determine actual expenses and gallons
used. A final settlement will be made each year based on audited amounts. Operating costs of the facility
will be split between the parties based on metered gallons drawn by each. The joint venture serves only
the County and district as customers. All purchases of water are considered to be related party transactions.
During the year, the County purchased $3,790,228 of water.
The County's net investment is recorded in the Water and Sewer Enterprise Fund and is accounted for on
the equity method. The County's equity interest as of June 30, 2025 was $44,735,036. This included the
County's share of the recognized loss of $978,448 for the year, which includes an adjustment from the prior
year for compensated absences and the current year change in net position. Complete separate financial
statements for the joint venture may be obtained from Catawba River Water Treatment Plant, 5107
Riverside Road, P.O. Box 214, Van Wyck, SC 29744. Summary financial information as of, and for the
fiscal year ended June 30, 2025, is as follows:
Cash and investments $ 3,453,747
Other assets 92,914,873
Total assets and deferred outflows $ 96,368,620
Total liabilities and deferred inflows $ 6,898,548
Total net position 89,470,072
Total liabilities, deferred inflows and net position $ 96,368,620
Total revenues $ 8,224,368
Total expenses (10,314,578)
Capital contributions 349,859
Net increase in net position $ (1,740,351)
C-68 693
B. South Piedmont Community College
The County, in conjunction with the State of North Carolina and Anson County Community College,
participates in a joint venture to operate the Union Campus of South Piedmont Community College. The
County appoints three members of the 14-member board of trustees of each community college. The
president of the community colleges' student government association serves as a non-voting, ex-officio
member of the board of trustees. The community colleges are included as component units of the state.
The County has the basic responsibility for providing funding for the facilities of the community college and
also provides some financial support for the community college's operations. In addition to providing annual
appropriations for the facilities, the County periodically issues debt to provide financing for new and
restructured facilities. The outstanding principal debt as of June 30, 2025, was $31,117,000. The County
contributed $3,830,426 to South Piedmont Community College for operating and $8,433,650 for capital
purposes during the fiscal year ended June 30, 2025. The majority of the capital purchases are being paid
for by general obligation bond proceeds that were issued on August 22, 2019 and on April 12, 2022. In
addition, the County made debt service payments of $3,458,356 during the fiscal year on debt issued for
the community college capital facilities. The participating governments do not have any equity interest in
the joint venture; therefore, no equity interest has been reflected in the County's financial statements at
June 30, 2025. Complete financial statements for the community colleges may be obtained from the
community colleges' administrative offices at South Piedmont Community College, East Campus, P.O. Box
126, Polkton, NC 28135.
NOTE 18 - JOINTLY GOVERNED ORGANIZATION
Centralina Council of Governments
The Centralina Council of Governments is a voluntary association of nine County governments and seventy
municipalities. The Council was established by the participating governments to coordinate funding from
federal and state agencies. Each participating government appoints one member to the council's governing
board, whose responsibilities include approving the budget and designating the management of the
Council. The County paid membership dues of $68,711 during the fiscal year ended June 30, 2025. The
County was the sub-recipient of a grant for $1,507,365 from the U.S. Department of Health and Human
Services and the Division of Aging and Adult Services of the North Carolina Department of Human
Resources that was passed through the Council.
NOTE 19 - SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES
Federal and State Assisted Programs
The County has received proceeds from several federal and state grants. Periodic audits of these grants
are required and certain costs may be questioned as not being appropriate expenditures under the grant
agreements. Such audits could result in the refund of grant monies to the grantor agencies. Management
believes that any required refunds will be immaterial. No provision has been made in the accompanying
financial statements for the refund of grant monies.
NOTE 20 - SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS
In July of 2025, the County issued 2025 2/3rds General Obligation Bonds in the amount of $13,000,000
and 2025 voter approved General Obligation Bonds in the amount of $72,150,000. The 2025 2/3rds
proceeds will be used to pay for renovations and/or expansions to the County's general administration
spaces including but not limited to the Judicial Center and Government Center. The 2025 General
Obligation bonds proceeds will be used for Union County Public Schools and South Piedmont Community
College. Union County Public Schools projects include renovation to the previous Forest Hills High School
to become the new East Union Middle School and design for a new Parkwood High School. South Piedmont
Community College's project includes a new Center for Entrepreneurship.
C-69 694
NOTE 21 - CHANGE IN ACCOUNTING PRINCIPLES
A. Correction of an Error in Previously Issued Financial Statements
During fiscal year 2025, it was discovered that the Opioid Settlement Funds received from participating the
Memorandum of Agreement with the State created an exchange transactions between the County and the
pharmaceutical companies, therefore requiring a correction of error for the receivable amount due over the
life of the settlement agreement. The effect of correcting that error is shown in the table below.
B. Adjustments to and Restatements of Beginning Balances
6/30/2024
As Previously Error 6/30/2024
Reported Correction As Restated
Government-Wide
Governmental Activities $ (27,195,363) $ 13,891,765 $ (13,303,598)
Total Government-Wide $ (27,195,363) $ 13,891,765 $ (13,303,598)
Opioid Special Revenue Fund
Non-major Special Revenue Fund $ 2,937,847 $ 1,123,853 $ 4,061,700
Total Opioid Special Revenue Fund $ 2,937,847 $ 1,123,853 $ 4,061,700
C-70 695
Required Supplementary
Information
This section contains additional information required by generally accepted accounting principles.
Special Separation Allowance
Schedule of Changes in the Total Pension Liability
Schedule of the Total Pension Liability
Schedule of Employer Contributions
Notes to the Required Schedules
Other Postemployment Retiree Healthcare Benefits (OPEB)
Schedule of Changes in the Total OPEB Liability and Related Ratios
Schedule of Employer Contributions
Schedule of Investment Returns
Notes to the Required Schedules
Local Government Employees' Retirement System
Schedule of the County's Proportionate Share of the Net Pension
Local Governmental Employees' Retirement System
Schedule of County Contributions
Local Governmental Employees' Retirement System
Register of Deeds Supplemental Pension Fund
Schedule of the County's Proportionate Share of the Net Pension
Register of Deeds Supplemental Pension Fund
Schedule of County Contributions
Register of Deeds Supplemental Pension Fund
D-1 696
D-2 697
Union County, North Carolina Exhibit M
Special Separation Allowance
Required Supplementary Information
Schedule of Changes in Total Pension Liability
Difference
Beginning Between Change of Ending
Fiscal Year Total Pension Expected Assumptions Total Pension
Ending Liability Service and Actual or Other Benefit Liability
June 30 Balance Cost Interest Experience Inputs Payments Balance
2016 $ 13,617,112 $ 435,613 $ 482,738 $ - $ 125,473 $ (1,140,254) $ 13,520,682
2017 13,520,682 445,951 462,632 $ - (273,929)(1,123,610) 13,031,726
2018 13,031,726 450,939 481,447 323,619 845,945 (1,118,031) 14,015,645
2019 14,015,645 519,249 423,659 926,298 (512,563)(1,217,443) 14,154,845
2020 14,154,845 493,598 492,518 1,268,260 262,802 (1,248,258) 15,423,765
2021 15,423,765 540,214 482,899 1,037,454 4,628,793 (1,221,831) 20,891,294
2022 20,891,294 830,400 391,060 843,430 (563,994)(1,258,193) 21,133,997
2023 21,133,997 790,701 460,649 905,091 (3,235,043)(1,321,393) 18,734,002
2024 18,734,002 561,736 775,301 1,266,990 448,481 (1,491,166) 20,295,344
2025 20,295,344 643,346 780,511 1,757,592 (451,368)(1,565,154) 21,460,271
The amounts presented for each fiscal year were determined as of the prior December 31.
D-3 698
Union County, North Carolina Exhibit N
Special Separation Allowance
Required Supplementary Information
Schedule of Total Pension Liability
Fiscal Year Ratio of Plan Net Net Pension Liability
Ending Total Pension Plan Net Net Pension Position to Total Covered as a Percentage
June 30 Liability Position Liability Pension Liability Payroll Covered Payroll
2016 $ 13,520,682 $ - $ 13,520,682 0.00% $ 25,506,915 53.01%
2017 13,031,726 2,383,519 10,648,207 18.29% 25,506,915 41.75%
2018 14,015,645 3,185,872 10,829,773 22.73% 27,555,943 39.30%
2019 14,154,845 3,536,079 10,618,766 24.98% 26,620,711 39.89%
2020 15,423,765 3,882,838 11,540,927 25.17% 27,297,241 42.28%
2021 20,891,294 4,191,718 16,699,576 20.06% 27,641,036 60.42%
2022 21,133,997 4,510,454 16,623,543 21.34% 26,133,144 63.61%
2023 18,734,002 4,765,519 13,968,483 25.44% 26,760,051 52.20%
2024 20,295,344 5,118,983 15,176,361 25.22% 28,147,085 53.92%
2025 21,460,271 6,667,313 14,792,958 31.07% 29,028,564 50.96%
The amounts presented for each fiscal year were determined as of the prior December 31.
D-4 699
Union County, North Carolina Exhibit O
Special Separation Allowance
Required Supplementary Information
Schedule of Employer Contributions
Fiscal Year
Actuarially
Determined Actual Annual Actual Contributions
Ending Employer Employer Contribution Covered as a Percentage
June 30 Contribution Contributions Deficiency (Excess)Payroll of Covered Payroll
2016 $ 1,216,080 $ 1,947,863 $ (731,783) $ 27,091,069 7.19%
2017 1,490,931 2,250,437 (759,506) 25,506,915 8.82%
2018 1,506,851 1,546,579 (39,728) 27,555,943 5.61%
2019 1,496,331 1,613,579 (117,248) 26,269,401 6.14%
2020 1,600,437 1,613,579 (13,142) 27,297,241 5.91%
2021 1,747,191 1,598,805 148,386 27,641,036 5.78%
2022 1,933,323 1,747,190 186,133 26,133,144 6.69%
2023 2,790,512 1,939,454 851,058 26,760,051 7.25%
2024 2,979,253 2,757,781 221,472 27,112,853 10.17%
2025 2,870,020 2,981,045 (111,025) 27,814,522 10.72%
Notes to the Required Schedules:
Actuarial Assumptions. The total pension liability was determined by an actuarial valuation as of
December 31, 2024, using the following actuarial assumptions, applied to all periods included in the
measurement:
Changes of benefit terms. None
Changes of assumption. The discount rate increased from 4.00% to 4.28% The assumed inflation rate
remained at 2.50% with real wage growth being 0.75% per annum.
Method and assumptions used in calculations of actuarially determined contributions. The actuarially
determined contribution rates are determined on an annual basis. The following actuarial methods and
assumptions were used to determine contribution rates reported in that schedule:
Actuarial cost method Entry Age Normal
Amortization method Level Dollar, Closed
Remaining amortization method 8 years as of December 31, 2022
Asset valuation method Market value
Inflation 2.50%
Salary increase 3.25-7.75%, including inflation for Law Enforcement Officers
3.25-8.25%, including inflation for General Employees
Investment rate of return 4.28% for FY2025, net of pension plan investment expense, including
inflation
D-5 700
Union County, North Carolina Exhibit P
Other Postemployment Retiree Healthcare Benefits (OPEB)
Required Supplementary Information
Schedule of Changes in the Total OPEB Liability and Related Ratios
Total OPEB Liability 2025 2024 2023 2022 2021 2020 2019 2018 2017
Service Cost at end of year $ 2,893,350 $ 1,538,214 $ 2,728,514 $ 1,987,859 $ 2,774,670 $ 2,936,199 $ 3,153,453 $ 3,564,909 $ 4,117,337
Interest on the Total OPEB Liability 3,856,765 5,009,136 4,019,583 4,389,770 4,874,600 4,573,417 4,350,254 3,952,508 3,641,969
Change in beneift terms 40,440,121
Difference between expected and actual
experience (13,200,418)(404,575)(589,992) 1,066,740 (14,009,110) 308,146 2,656,661 910,489 -
Changes of assumptions or other inputs (12,237,501) 36,144,808 (23,938,381) 17,150,645 (689)(5,777,993) 1,607,421 (10,205,157)(12,808,598)
Benefit payments (4,487,718)(4,322,657)(3,782,521)(5,017,337)(4,159,350)(4,039,770)(3,459,789)(3,816,691)(3,634,511)
Net change in Total OPEB Liability 17,264,599 37,964,926 (21,562,797) 19,577,677 (10,519,879)(2,000,001) 8,308,000 (5,593,942)(8,683,803)
Total OPEB Liability - beginning 137,553,174 99,588,248 121,151,045 101,573,368 112,093,247 114,093,248 105,785,248 111,379,190 120,062,993
Total OPEB Liability - ending $ 154,817,773 $ 137,553,174 $ 99,588,248 $ 121,151,045 $ 101,573,368 $ 112,093,247 $ 114,093,248 $ 105,785,248 $ 111,379,190
Plan Fiduciary Net Position
Contributions - employer $ 4,487,718 $ 7,441,924 $ 5,777,214 $ 8,619,384 $ 6,659,350 $ 8,712,229 $ 11,006,979 $ 13,221,916 $ 3,634,511
Net investment income 7,682,268 6,745,335 4,089,475 (6,453,703) 7,148,282 2,256,752 2,402,748 947,514 1,610,803
Benefit payments (4,487,718)(4,322,657)(3,782,521)(5,017,337)(4,159,350)(4,039,770)(3,459,789)(3,816,691)(3,634,511)
Administrative expense - - - - - - (1,926)(2,308)(26,295)
Net change in Plan Fiduciary Net Position 7,682,268 9,864,602 6,084,168 (2,851,656) 9,648,282 6,929,211 9,948,012 10,350,431 1,584,508
Plan Fiduciary Net Position - beginning 71,562,727 61,698,125 55,613,957 58,465,613 48,817,331 41,888,120 31,940,108 21,589,677 20,005,169
Plan Fiduciary Net Position - ending 79,244,995 71,562,727 61,698,125 55,613,957 58,465,613 48,817,331 41,888,120 31,940,108 21,589,677
Net OPEB Liability - ending $ 75,572,778 $ 65,990,447 $ 37,890,123 $ 65,537,088 $ 43,107,755 $ 63,275,916 $ 72,205,128 $ 73,845,140 $ 89,789,513
Plan Fiduciary Net Position as a
percentage of the Total OPEB Liability 51.19%52.03%61.95%45.90%57.56%43.55%36.71%30.19%19.38%
Covered Payroll $ 84,982,871 $ 26,088,219 $ 23,678,783 $ 22,976,268 $ 26,941,927 $ 29,668,870 $ 29,668,870 $ 31,621,099 $ 31,621,099
Net OPEB Liability as a percentage of
covered payroll 88.93%252.95%160.02%285.24%160.00%213.27%243.37%233.53%283.95%
This schedule will not present ten years' worth of fiscal information until 2026.
D-6 701
Union County, North Carolina Exhibit Q
Other Postemployment Retiree Healthcare Benefits (OPEB)
Required Supplementary Information
Schedule of Employer Contributions
Contributions Actual
in relation to the Annual Contributions
Fiscal Year Actuarially Actuarially Contribution as a
Ending Determined Determined Deficiency/Covered percentage of
June 30 Contribution Contribution (Excess)Payroll Covered Payroll
2017 $ 5,447,207 $ 3,634,511 $ 1,812,696 $ 31,621,099 11.49%
2018 7,483,692 13,221,916 (5,738,224) 31,621,099 41.81%
2019 7,483,692 11,006,979 (3,523,287) 29,668,870 37.10%
2020 7,290,354 8,712,229 (1,421,875) 29,668,870 29.36%
2021 7,290,354 6,659,350 631,004 26,941,927 24.72%
2022 4,995,684 8,619,384 (3,623,700) 22,976,268 37.51%
2023 4,995,684 5,777,214 (781,530) 23,678,783 24.40%
2024 4,369,218 7,441,924 (3,072,706) 26,088,219 28.53%
2025 4,369,218 4,487,718 (118,500) 84,982,871 5.28%
This schedule will not present ten years' worth of fiscal information until 2026.
D-7 702
Union County, North Carolina Exhibit R
Other Postemployment Retiree Healthcare Benefits (OPEB)
Required Supplementary Information
Schedule of Investment Returns
Annual Money-Weighted Rate of Return,
Fiscal Year Ending June 30 Net of Investment Expense
2017 4.18 %
2018 3.57 %
2019 6.64 %
2020 4.75 %
2021 14.58 %
2022 (10.54)%
2023 7.16 %
2024 10.72 %
2025 10.74 %
This schedule will not present ten years' worth of fiscal information until 2026.
D-8 703
Union County, North Carolina Exhibit R
(continued)
Other Postemployment Retiree Healthcare Benefits (OPEB)
Required Supplementary Information
Schedule of Investment Returns
Notes to the Required Schedules:
Methods and assumptions used in calculations of Actuarially Determined Contributions. The Actuarially
Determined Contribution rates, as a percentage of payroll, used to determine the Actuarially Determined
Contribution amounts in the Schedule of Employer Contributions (Schedule A) are calculated with each
biennial actuarial valuation. The following actuarial methods and assumptions were used to determine
contribution rates reported in that schedule for the year ending June 30, 2024:
Actuarial cost method Entry Age Normal
Amortization method Level Dollar
Amortization period 22 Years
Asset valuation method Market Value of Assets
Inflation 2.50%
Real wage growth 0.75%
Wage inflation 3.25%
Salary increases, including wage inflation
General Employees 3.25% - 8.41%
Firefighters 3.25% - 8.15%
Law Enforcement Officers 3.25% - 7.90%
Long-term Investment Rate of Return, net of OPEB
plan investment expense, including price inflation 3.50%
Municipal Bond Index Rate
Prior Measurement Date 3.93%
Measurement Date 5.20%
Year FNP is projected to be depleted
Prior Measurement Date N/A
Measurement Date N/A
Single Equivalent Interest Rate, net of OPEB plan
investment expense, including price inflation
Prior Measurement Date 2.85%
Measurement Date 3.50%
Health Care Cost Trends
Pre-Medicare 7.00% for 2022 decreasing to an ultimate
rate of 4.50% by 2034
Medicare 5.125% for 2022 decreasing to an ultimate
rate of 4.50% by 2027
Dental 3.5%
D-9 704
Union County, North Carolina Exhibit S
Schedule of the County's Proportionate Share of the Net Pension Local
Governmental Employees' Retirement System
Liability (Asset)
County's
Proportionate
County's County's Share of the Plan
Proportion Proportionate Net Pension Fiduciary
of the Net Share of the Liability (Asset)Net Position
Fiscal Year Pension Net Pension County's as a Percentage as a Percentage
Ending Liability Liability Covered of its Covered of the Total
June 30 (Asset) %(Asset) $Payroll Payroll Pension Liability
2016 0.751 % $ 3,371,206 $ 41,860,837 8.05 % 98.09 %
2017 0.781 % 16,575,224 45,271,231 36.61 % 91.47 %
2018 0.809 % 12,366,765 48,703,037 25.39 % 94.18 %
2019 0.822 % 19,506,819 51,978,550 37.53 % 92.00 %
2020 0.883 % 24,104,756 58,149,314 41.45 % 90.86 %
2021 0.927 % 33,140,310 64,741,584 51.19 % 88.61 %
2022 0.955 % 14,644,922 68,790,940 21.29 % 95.51 %
2023 0.982 % 55,424,774 73,292,362 75.62 % 84.14 %
2024 0.979 % 64,809,622 80,488,203 80.52 % 82.49 %
2025 0.984 % 63,916,763 87,433,259 73.10 % 83.30 %
D-10 705
Union County, North Carolina Exhibit T
Schedule of County Contributions
Local Governmental Employees' Retirement System
Contributions in
Relation to the
Fiscal Year Contractually Contractually Contribution County's Contributions
Ending Required Required Deficiency Covered as a Percentage of
June 30 Contribution Contribution (Excess)Payroll Covered Payroll
2016 $ 3,101,050 $ 3,101,050 - $ 45,271,231 6.85 %
2017 3,644,496 3,644,496 - 48,703,037 7.48 %
2018 4,011,757 4,011,757 - 51,978,550 7.72 %
2019 4,648,254 4,648,254 - 58,149,314 7.99 %
2020 5,944,013 5,944,013 - 64,741,584 9.18 %
2021 7,159,791 7,159,791 - 68,790,940 10.41 %
2022 8,472,053 8,472,053 - 73,292,362 11.56 %
2023 10,002,124 10,002,124 - 80,488,203 12.43 %
2024 11,617,665 11,617,665 - 87,433,259 13.29 %
2025 13,859,434 13,859,434 - 99,513,358 13.93 %
D-11 706
Union County, North Carolina Exhibit U
Schedule of the County's Proportionate Share of the Net Pension
Register of Deed's Supplemental Pension Fund
Liability (Asset)
County's
Proportionate
County's County's Share of the Plan
Proportion Proportionate Net Pension Fiduciary
of the Net Share of the Liability (Asset)Net Position
Fiscal Year Pension Net Pension County's as a Percentage as a Percentage
Ending Liability Liability Covered of its Covered of the Total
June 30 (Asset) %(Asset) $Payroll Payroll Pension Liability
2016 (2.618)% $ (606,651) $ 79,911 (759.16)% 197.29 %
2017 (2.607)%(487,471) 83,109 (586.54)% 160.17 %
2018 (2.613)%(446,073) 85,526 (521.56)% 153.77 %
2019 (2.502)%(414,353) 88,014 (470.78)% 153.31 %
2020 (2.327)%(459,398) 92,101 (498.80)% 164.11 %
2021 (2.813)%(644,619) 104,610 (616.21)% 173.62 %
2022 (3.019)%(580,060) 107,850 (537.84)% 156.53 %
2023 (2.858)%(378,453) 111,673 (338.89)% 139.04 %
2024 (3.096)%(372,040) 115,653 (321.69)% 135.74 %
2025 (3.023)%(348,375) 126,420 (275.57)% 133.61 %
D-12 707
Union County, North Carolina Exhibit V
Schedule of County Contributions
Register of Deed's Supplemental Pension Fund
Contributions in
Relation to the
Fiscal Year Contractually Contractually Contribution County's Contributions
Ending Required Required Deficiency Covered as a Percentage of
June 30 Contribution Contribution (Excess)Payroll Covered Payroll
2016 $ 21,300 $ 21,300 - $ 83,109 25.63 %
2017 22,706 22,706 - 85,526 26.55 %
2018 21,409 21,409 - 88,014 24.32 %
2019 22,118 22,118 - 92,101 24.01 %
2020 26,932 26,932 - 104,610 25.75 %
2021 36,233 36,233 - 107,850 33.60 %
2022 32,768 32,768 - 111,673 29.34 %
2023 27,630 27,630 - 115,653 23.89 %
2024 26,014 26,014 - 126,420 20.58 %
2025 27,445 27,445 - 133,308 20.59 %
D-13 708
D-14 709
Combining and Individual
Fund Statements
E-1 710
E-2 711
Union County, North Carolina Schedule 1
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Allens
Crossroad Fire
District Fund
Bakers Fire
District Fund
Beaver Lane
Fire District
Fund
Fairview Fire
District Fund
ASSETS
Cash and investments $33,876 $71,815 $19,731 $57,545
Property taxes receivable, net 849 4,234 4,206 1,501
Accounts receivable, net 13,418 92,910 33,244 29,358
Cash and investments, restricted ----
Total assets $48,143 $168,959 $57,181 $88,404
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Advances from other funds ----
Total liabilities ----
DEFERRED INFLOWS OF RESOURCES 851 4,234 4,855 1,501
Total liabilities and deferred inflows of
resources 851 4,234 4,855 1,501
FUND BALANCES
Restricted 47,292 164,725 52,326 86,903
Assigned ----
Total fund balances 47,292 164,725 52,326 86,903
Total liabilities, deferred inflows
of resources and fund balances $48,143 $168,959 $57,181 $88,404
continued on next page
E-3 712
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Griffith Road
Fire District
Fund
Hemby Bridge
Fire District
Fund
Jackson Fire
District Fund
Lanes Creek
Fire District
Fund
ASSETS
Cash and investments $-$26,812 $35,912 $11,194
Property taxes receivable, net 81 11,272 483 614
Accounts receivable, net 3,027 148,223 15,135 12,086
Cash and investments, restricted ----
Total assets $3,108 $186,307 $51,530 $23,894
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Advances from other funds 7,013 ---
Total liabilities 7,013 ---
DEFERRED INFLOWS OF RESOURCES 81 11,273 483 614
Total liabilities and deferred inflows of
resources 7,094 11,273 483 614
FUND BALANCES
Restricted (3,986)175,034 51,047 23,280
Assigned ----
Total fund balances (3,986)175,034 51,047 23,280
Total liabilities, deferred inflows
of resources and fund balances $3,108 $186,307 $51,530 $23,894
continued on next page
E-4 713
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
New Salem
Fire District
Fund
Providence
Fire District
Fund
Sandy Ridge
Fire District
Fund
Springs Fire
District Fund
ASSETS
Cash and investments $-$-$-$157,380
Property taxes receivable, net 2,279 -890 3,190
Accounts receivable, net 25,959 -10,384 71,950
Cash and investments, restricted ----
Total assets $28,238 $-$11,274 $232,520
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Advances from other funds 9,206 -6,853 -
Total liabilities 9,206 -6,853 -
DEFERRED INFLOWS OF RESOURCES 2,279 -891 3,587
Total liabilities and deferred inflows of
resources 11,485 -7,744 3,587
FUND BALANCES
Restricted 16,753 -3,530 228,933
Assigned ----
Total fund balances 16,753 -3,530 228,933
Total liabilities, deferred inflows
of resources and fund balances $28,238 $-$11,274 $232,520
continued on next page
E-5 714
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Stack Road
Fire District
Fund
Stallings Fire
District Fund
Unionville Fire
District Fund
Waxhaw Fire
District Fund
ASSETS
Cash and investments $-$105,209 $221,244 $-
Property taxes receivable, net 516 4,496 2,216 4,058
Accounts receivable, net 9,491 136,776 60,704 130,661
Cash and investments, restricted ----
Total assets $10,007 $246,481 $284,164 $134,719
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Advances from other funds 15,502 --62,246
Total liabilities 15,502 --62,246
DEFERRED INFLOWS OF RESOURCES 642 4,515 2,222 4,089
Total liabilities and deferred inflows of
resources 16,144 4,515 2,222 66,335
FUND BALANCES
Restricted (6,137)241,966 281,942 68,384
Assigned ----
Total fund balances (6,137)241,966 281,942 68,384
Total liabilities, deferred inflows
of resources and fund balances $10,007 $246,481 $284,164 $134,719
continued on next page
E-6 715
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Wesley Chapel
Fire District
Fund
Wingate Fire
District Fund
Fee Supported
Fire Districts
Fund
Automation
Enhancement
Fund
ASSETS
Cash and investments $235,290 $33,056 $111,207 $628,364
Property taxes receivable, net 3,533 3,518 --
Accounts receivable, net 329,006 32,301 --
Cash and investments, restricted ----
Total assets $567,829 $68,875 $111,207 $628,364
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Advances from other funds ----
Total liabilities ----
DEFERRED INFLOWS OF RESOURCES 3,633 3,575 --
Total liabilities and deferred inflows of
resources 3,633 3,575 --
FUND BALANCES
Restricted 564,196 65,300 111,207 628,364
Assigned ----
Total fund balances 564,196 65,300 111,207 628,364
Total liabilities, deferred inflows
of resources and fund balances $567,829 $68,875 $111,207 $628,364
continued on next page
E-7 716
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
UC Sheriff's
Office Civil
Fees Fund
DSS
Representative
Payee Fund
Emergency
Telephone
System Fund
Fines and
Forfeitures
Fund
ASSETS
Cash and investments $22,133 $201,063 $1,642,467 $172,390
Property taxes receivable, net ----
Accounts receivable, net ----
Cash and investments, restricted ----
Total assets $22,133 $201,063 $1,642,467 $172,390
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $-$-$55 $172,390
Advances from other funds ----
Total liabilities --55 172,390
DEFERRED INFLOWS OF RESOURCES ----
Total liabilities and deferred inflows of
resources --55 172,390
FUND BALANCES
Restricted 22,133 201,063 1,281,409 -
Assigned --361,003 -
Total fund balances 22,133 201,063 1,642,412 -
Total liabilities, deferred inflows
of resources and fund balances $22,133 $201,063 $1,642,467 $172,390
continued on next page
E-8 717
Union County, North Carolina Schedule 1
(Continued)
Combining Balance Sheet
Nonmajor Special Revenue Funds
June 30, 2025
Opioid
Settlement
Fund
Reappraisal
Fund
Total Nonmajor
Special
Revenue
Funds
ASSETS
Cash and investments $-$100,000 $3,886,688
Property taxes receivable, net --47,936
Accounts receivable, net 12,442,070 -13,596,703
Cash and investments, restricted 3,667,155 -3,667,155
Total assets $16,109,225 $100,000 $21,198,482
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable and accrued liabilities $17,474 $-$189,919
Advances from other funds --100,820
Total liabilities 17,474 -290,739
DEFERRED INFLOWS OF RESOURCES 11,186,982 -11,236,307
Total liabilities and deferred inflows of
resources 11,204,456 -11,527,046
FUND BALANCES
Restricted 4,904,769 100,000 9,310,433
Assigned --361,003
Total fund balances 4,904,769 100,000 9,671,436
Total liabilities, deferred inflows
of resources and fund balances $16,109,225 $100,000 $21,198,482
E-9 718
Union County, North Carolina Schedule 2
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Allens
Crossroad Fire
District Fund
Bakers Fire
District Fund
Beaver Lane
Fire District
Fund
Fairview Fire
District Fund
REVENUES
Ad valorem taxes $216,696 $1,555,688 $498,482 $501,684
Local option sales tax 52,484 363,452 130,046 114,843
Intergovernmental ----
Permits and fees ----
Investment earnings 73 547 188 188
Miscellaneous ----
Total revenues 269,253 1,919,687 628,716 616,715
EXPENDITURES
Current:
General government ----
Public safety 422,573 2,207,297 1,058,624 897,830
Human services ----
Education ----
Principal - leases ----
Total expenditures 422,573 2,207,297 1,058,624 897,830
Excess (deficiency) of revenues over (under)
expenditures (153,320)(287,610)(429,908)(281,115)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 169,146 441,500 439,196 359,276
Transfers to other funds ----
Total other financing sources (uses)169,146 441,500 439,196 359,276
Net change in fund balances 15,826 153,890 9,288 78,161
FUND BALANCES
Beginning 31,466 10,835 43,038 8,742
Adjustment to Fund Balance ----
Beginning of Year Restated 31,466 10,835 43,038 8,742
Ending $47,292 $164,725 $52,326 $86,903
continued on next page
E-10 719
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Griffith Road
Fire District
Fund
Hemby Bridge
Fire District
Fund
Jackson Fire
District Fund
Lanes Creek
Fire District
Fund
REVENUES
Ad valorem taxes $48,218 $2,306,204 $259,838 $203,207
Local option sales tax 11,846 579,822 59,206 47,277
Intergovernmental ----
Permits and fees ----
Investment earnings 21 786 72 72
Miscellaneous ----
Total revenues 60,085 2,886,812 319,116 250,556
EXPENDITURES
Current:
General government ----
Public safety 114,500 3,532,400 490,968 395,217
Human services ----
Education ----
Principal - leases ----
Total expenditures 114,500 3,532,400 490,968 395,217
Excess (deficiency) of revenues over (under)
expenditures (54,415)(645,588)(171,852)(144,661)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 50,195 707,073 196,470 158,172
Transfers to other funds ----
Total other financing sources (uses)50,195 707,073 196,470 158,172
Net change in fund balances (4,220)61,485 24,618 13,511
FUND BALANCES
Beginning 234 113,549 26,429 9,769
Adjustment to Fund Balance ----
Beginning of Year Restated 234 113,549 26,429 9,769
Ending $(3,986)$175,034 $51,047 $23,280
continued on next page
E-11 720
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
New Salem
Fire District
Fund
Providence
Fire District
Fund
Sandy Ridge
Fire District
Fund
Springs Fire
District Fund
REVENUES
Ad valorem taxes $553,449 $-$164,182 $1,179,480
Local option sales tax 101,547 -40,615 281,458
Intergovernmental ----
Permits and fees ----
Investment earnings 171 -69 414
Miscellaneous ----
Total revenues 655,167 -204,866 1,461,352
EXPENDITURES
Current:
General government ----
Public safety 1,070,745 -345,468 1,721,477
Human services ----
Education ----
Principal - leases ----
Total expenditures 1,070,745 -345,468 1,721,477
Excess (deficiency) of revenues over (under)
expenditures (415,578)-(140,602)(260,125)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 428,400 -138,320 347,798
Transfers to other funds -(1,931)--
Total other financing sources (uses)428,400 (1,931)138,320 347,798
Net change in fund balances 12,822 (1,931)(2,282)87,673
FUND BALANCES
Beginning 3,931 1,931 5,812 141,260
Adjustment to Fund Balance ----
Beginning of Year Restated 3,931 1,931 5,812 141,260
Ending $16,753 $-$3,530 $228,933
continued on next page
E-12 721
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Stack Road
Fire District
Fund
Stallings Fire
District Fund
Unionville Fire
District Fund
Waxhaw Fire
District Fund
REVENUES
Ad valorem taxes $186,410 $2,111,814 $899,367 $2,203,226
Local option sales tax 37,129 535,047 237,462 511,126
Intergovernmental ----
Permits and fees ----
Investment earnings 64 635 332 728
Miscellaneous ----
Total revenues 223,603 2,647,496 1,137,161 2,715,080
EXPENDITURES
Current:
General government ----
Public safety 386,570 3,196,020 1,332,631 3,312,112
Human services ----
Education ----
Principal - leases ----
Total expenditures 386,570 3,196,020 1,332,631 3,312,112
Excess (deficiency) of revenues over (under)
expenditures (162,967)(548,524)(195,470)(597,032)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 156,830 639,597 266,830 662,819
Transfers to other funds ----
Total other financing sources (uses)156,830 639,597 266,830 662,819
Net change in fund balances (6,137)91,073 71,360 65,787
FUND BALANCES
Beginning -150,893 210,582 2,597
Adjustment to Fund Balance ----
Beginning of Year Restated -150,893 210,582 2,597
Ending $(6,137)$241,966 $281,942 $68,384
continued on next page
E-13 722
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Wesley Chapel
Fire District
Fund
Wingate Fire
District Fund
Fee Supported
Fire Districts
Fund
Automation
Enhancement
Fund
REVENUES
Ad valorem taxes $4,684,491 $578,425 $-$-
Local option sales tax 1,287,019 126,354 --
Intergovernmental ----
Permits and fees --2,710 120,794
Investment earnings 1,248 246 --
Miscellaneous ----
Total revenues 5,972,758 705,025 2,710 120,794
EXPENDITURES
Current:
General government ---36,750
Public safety 6,889,324 1,140,312 --
Human services ----
Education ----
Principal - leases ----
Total expenditures 6,889,324 1,140,312 -36,750
Excess (deficiency) of revenues over (under)
expenditures (916,566)(435,287)2,710 84,044
OTHER FINANCING SOURCES (USES)
Transfers from other funds 1,387,836 461,464 --
Transfers to other funds ----
Total other financing sources (uses)1,387,836 461,464 --
Net change in fund balances 471,270 26,177 2,710 84,044
FUND BALANCES
Beginning 92,926 39,123 108,497 544,320
Adjustment to Fund Balance ----
Beginning of Year Restated 92,926 39,123 108,497 544,320
Ending $564,196 $65,300 $111,207 $628,364
continued on next page
E-14 723
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
UC Sheriff's
Office Civil
Fees Fund
DSS
Representative
Payee Fund
Emergency
Telephone
System Fund
Fines and
Forfeitures
Fund
REVENUES
Ad valorem taxes $-$-$-$-
Local option sales tax ----
Intergovernmental --107,215 -
Permits and fees ----
Investment earnings --30,259 -
Miscellaneous 578,658 636,171 -964,966
Total revenues 578,658 636,171 137,474 964,966
EXPENDITURES
Current:
General government ----
Public safety 561,177 -506,983 -
Human services -593,011 --
Education ---964,966
Principal - leases --224 -
Total expenditures 561,177 593,011 507,207 964,966
Excess (deficiency) of revenues over (under)
expenditures 17,481 43,160 (369,733)-
OTHER FINANCING SOURCES (USES)
Transfers from other funds --1,808 -
Transfers to other funds ----
Total other financing sources (uses)--1,808 -
Net change in fund balances 17,481 43,160 (367,925)-
FUND BALANCES
Beginning 4,652 157,903 2,010,337 -
Adjustment to Fund Balance ----
Beginning of Year Restated 4,652 157,903 2,010,337 -
Ending $22,133 $201,063 $1,642,412 $-
continued on next page
E-15 724
Union County, North Carolina Schedule 2
(Continued)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Special Revenue Funds
For the Year Ended June 30, 2025
Opioid
Settlement
Fund
Reappraisal
Fund
Total Nonmajor
Special
Revenue
Funds
REVENUES
Ad valorem taxes $-$-$18,150,861
Local option sales tax --4,516,733
Intergovernmental --107,215
Permits and fees --123,504
Investment earnings 64,948 -101,061
Miscellaneous 1,580,930 -3,760,725
Total revenues 1,645,878 -26,760,099
EXPENDITURES
Current:
General government --36,750
Public safety --29,582,228
Human services 802,809 -1,395,820
Education --964,966
Principal - leases --224
Total expenditures 802,809 -31,979,988
Excess (deficiency) of revenues over (under)
expenditures 843,069 -(5,219,889)
OTHER FINANCING SOURCES (USES)
Transfers from other funds -125,000 7,137,730
Transfers to other funds -(150,000)(151,931)
Total other financing sources (uses)-(25,000)6,985,799
Net change in fund balances 843,069 (25,000)1,765,910
FUND BALANCES
Beginning 2,937,847 125,000 6,781,673
Adjustment to Fund Balance 1,123,853 -1,123,853
Beginning of Year Restated 4,061,700 125,000 7,905,526
Ending $4,904,769 $100,000 $9,671,436
E-16 725
Union County, North Carolina Schedule 3
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
Health
Benefits
Fund
Workers'
Compensation
Fund
Property and
Casualty
Fund Total
ASSETS
Current assets:
Cash and investments $1,740,975 $2,082,526 $1,519,330 $5,342,831
Accounts receivable, net 1,369,225 1,781 966 1,371,972
Total assets 3,110,200 2,084,307 1,520,296 6,714,803
DEFERRED OUTFLOWS OF RESOURCES -17,248 17,207 34,455
Total assets and deferred outflows of
resources 3,110,200 2,101,555 1,537,503 6,749,258
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 327,101 10,139 9,021 346,261
Current portion of compensated absences -821 821 1,642
Workers' compensation claims payable -237,899 -237,899
Health care benefits payable 2,703,312 --2,703,312
Property and casualty claims payable --497,846 497,846
Non-current liabilities:
Net OPEB liability -32,829 32,829 65,658
Net pension liability, LGERS -19,249 19,172 38,421
Total liabilities 3,030,413 300,937 559,689 3,891,039
DEFERRED INFLOWS OF RESOURCES -13,672 13,670 27,342
Total liabilities and deferred inflows of
resources 3,030,413 314,609 573,359 3,918,381
NET POSITION
Unrestricted 79,787 1,786,946 964,144 2,830,877
Total net position $79,787 $1,786,946 $964,144 $2,830,877
E-17 726
Union County, North Carolina Schedule 4
Combining Statement of Revenues, Expenses and Changes in Fund Net Position
Internal Service Funds
For the Year Ended June 30, 2025
Health
Benefits
Fund
Workers'
Compensation
Fund
Property and
Casualty
Fund Total
OPERATING REVENUES
Interfund charges and employee contributions $26,635,144 $799,979 $2,181,196 $29,616,319
Other operating revenue 44 --44
Total operating revenues 26,635,188 799,979 2,181,196 29,616,363
OPERATING EXPENSES
Personnel 213 57,170 59,552 116,935
Operating expenses 2,503,282 281,569 44,249 2,829,100
Worker's compensation claims -(79,491)-(79,491)
Health benefit claims and premiums 28,966,020 -38,243 29,004,263
Property and casualty claims and premiums --1,906,886 1,906,886
Total operating expenses 31,469,515 259,248 2,048,930 33,777,693
Operating income (loss)(4,834,327)540,731 132,266 (4,161,330)
NONOPERATING REVENUES
Investment earnings 174,761 72,172 38,898 285,831
Change in net position (4,659,566)612,903 171,164 (3,875,499)
NET POSITION
Beginning 4,739,353 1,174,043 792,980 6,706,376
Ending $79,787 $1,786,946 $964,144 $2,830,877
E-18 727
Union County, North Carolina Schedule 5
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2025
Health Workers'Property and
Benefits Compensation Casualty
Fund Fund Fund Total
OPERATING ACTIVITIES
Cash received from customers for services 25,270,403$ 799,086$ 2,180,671$ 28,250,160$
Other operating revenue - - - -
Cash paid to employees - (47,130) (46,979) (94,109)
Cash paid for goods and services (30,723,122) (416,842) (1,968,719) (33,108,683)
Cash paid - - - -
Net cash provided (used) by operating activities (5,452,719) 335,114 164,973 (4,952,632)
INVESTING ACTIVITIES
Proceeds from sale of investments - - - -
Purchase of investments - - - -
Investment earnings 174,761 72,172 38,898 285,831
Net cash provided by investing activities 174,761 72,172 38,898 285,831
Net change in cash and investments (5,277,958) 407,286 203,871 (4,666,801)
CASH AND INVESTMENTS
Beginning of year 7,018,933 1,675,240 1,315,459 10,009,632
End of year 1,740,975$ 2,082,526$ 1,519,330$ 5,342,831$
Operating income (loss)(4,834,327)$ 540,731$ 132,266$ (4,161,330)$
Adjustments to reconcile operating income to net cash provided
(used) by operating activities:
Depreciation - - - -
Change in assets, deferred outflows,
liabilities and deferred inflows
Accounts receivable (1,364,785) (893) (525) (1,366,203)
Inventories - - - -
Deferred outflows of resources - LGERS - 12,862 11,599 24,461
Deferred outflows of resources - OPEB - 8,484 7,380 15,864
Deferred outflows of resources - Sep. Allow.- - - -
Accounts payable and accrued liabilities 746,393 (214,764) 20,659 552,288
Compensated absences payable - 821 821 1,642
Net pension liability, LGERS - (18,704) (16,636) (35,340)
Net OPEB liability - (174) 2,174 2,000
Net pension liability, separation allowance - - - -
Deferred inflows of resources - LGERS - (18) 2 (16)
Deferred inflows of resources - OPEB - 6,769 7,233 14,002
Deferred inflows of resources - Sep. Allow.- - - -
Total adjustments (618,392) (205,617) 32,707 (791,302)
Net cash provided (used) by operating activities (5,452,719)$ 335,114$ 164,973$ (4,952,632)$
Reconciliation of operating income to net cash provided
(used) by operating activities:
E-19
728
Union County, North Carolina Schedule 6
Combining Statement of Fiduciary Net Position - Pension Trust Funds
June 30, 2025
Special
Separation
Allowance
Pension Trust
Fund
Other
Postemployment
Retiree
Healthcare
Benefits (OPEB)
Pension Trust
Fund Total
ASSETS
Investments:
State Treasurer's Office OPEB Trust $-$ 79,244,995 $ 79,244,995
Separation Allowance Trust Fund 7,846,161 - 7,846,161
Total assets 7,846,161 79,244,995 87,091,156
LIABILITIES
Accounts payable and accrued liabilities 15,121 - 15,121
Total liabilities 15,121 - 15,121
NET POSITION
State Treasurer's Office OPEB Trust - 79,244,995 79,244,995
Separation Allowance Trust Fund 7,831,040 - 7,831,040
Total net position $ 7,831,040 $ 79,244,995 $ 87,076,035
E-20 729
Union County, North Carolina Schedule 7
Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds
For the Year Ended June 30, 2025
Special
Separation
Allowance
Pension Trust
Fund
Other
Postemployment
Retiree
Healthcare
Benefits (OPEB)
Pension Trust
Fund Total
ADDITIONS
Employer contributions $2,981,045 $4,487,718 $7,468,763
Net investment income 320,784 7,682,268 8,003,052
Total additions 3,301,829 12,169,986 15,471,815
DEDUCTIONS
Benefits 1,772,203 4,487,718 6,259,921
Total deductions 1,772,203 4,487,718 6,259,921
Change in net position 1,529,626 7,682,268 9,211,894
NET POSITION
Beginning 6,301,414 71,562,727 77,864,141
Ending $7,831,040 $79,244,995 $87,076,035
E-21 730
Union County, North Carolina Schedule 8
Combining Statement of Fiduciary Assets and Liabilities - Custodial Funds
For the Year Ended June 30, 2025
Jail
Inmate
Fund
Municipal
Tax
Collection
Fund
Gross Rental
Receipts Tax
Fund Total
ASSETS
Cash and cash equivalents $ 67,110 $ 747,903 $ 723 $ 815,736
Total assets $ 67,110 $ 747,903 $ 723 $ 815,736
LIABILITIES
Accounts payable and accrued liabilities $-$-$-$-
Total liabilities $-$-$-$-
NET POSITION
Restricted for:
Individuals, organizations, and other
governments 67,110 747,903 723 815,736
Total net position $ 67,110 $ 747,903 $ 723 $ 815,736
E-22 731
Union County, North Carolina
Schedule 9
Combining Statement of Changes in Fiduciary Net Position
Custodial Funds
For The Year Ended June 30, 2025
Municipal Tax Gross Rental Total
Jail Inmate Collection Receipts Tax Custodial
Fund Fund Fund Funds
ADDITIONS
Ad Valorem taxes for other governments $ - $ 31,436,366 $ 197,487 $ 31,633,853
Collections on behalf of inmates 789,600 - - 789,600
Total Additions 789,600 31,436,366 197,487 32,423,453
DEDUCTIONS
Due to program participants - 31,316,967 197,547 31,514,514
Payments on behalf of inmates 775,778 - - 775,778
Total Deductions 775,778 31,316,967 197,547 32,290,292
Net increase (decrease) in
fiduciary net position 13,822 119,399 (60) 133,161
NET POSITION
Beginning of year - July 1 53,288 628,504 783 682,575
End of year - June 30 $ 67,110 $ 747,903 $ 723 $ 815,736
E-23 732
E-24 733
General Fund
The General Fund accounts for resources traditionally associated with government that are not
required legally or by sound financial management to be accounted for in other funds.
F-1 734
F-2 735
Union County, North Carolina Schedule 10
General Fund - Combining
Balance Sheet
June 30, 2025
General
Debt Service
Budgetary
Fund
Economic
Development
Budgetary
Fund
Education
Debt Fund
ASSETS
Cash and investments $ 113,257,140 $ 3,469,296 $ 71,031 $ 3,986,285
Property taxes receivable, net 321,075 37,865 3,141 23,517
Accounts receivable, net 26,000,742 3,280 429 6,248,492
Lease receivable 149,651,828 ---
Accrued interest receivable on leases 1,932,753 ---
Prepaid Item 11,260 ---
Advances to other funds 100,820 ---
Cash and investments, restricted -90 202,618 16,277
Cash and investments, restricted-deposits 588,687 ---
Total assets $291,864,305 $3,510,531 $277,219 $10,274,571
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts payable and accrued liabilities $ 10,180,381 $437 $- $-
Deposits 588,687 ---
Total liabilities 10,769,068 437 --
DEFERRED INFLOWS OF RESOURCES 150,646,196 40,660 3,562 26,666
FUND BALANCE
Nonspendable 11,260 ---
Restricted 31,979,312 3,280 3,570 6,248,491
Committed 76,746,600 ---
Assigned 9,584,968 2,580,302 --
Unassigned 12,126,901 885,852 270,087 3,999,414
Total fund balance 130,449,041 3,469,434 273,657 10,247,905
Total liabilities, deferred inflows of
resources and fund balance $291,864,305 $3,510,531 $277,219 $10,274,571
F-3
Continued on next page
736
Union County, North Carolina Schedule 10
General Fund - Combining
Balance Sheet
June 30, 2025
Education
Budgetary
Fund Total
ASSETS
Cash and investments $ 5,661,666 $ 126,445,418
Property taxes receivable, net 301,392 686,990
Accounts receivable, net 20,144 32,273,087
Lease receivable - 149,651,828
Accrued interest receivable on leases - 1,932,753
Prepaid Item -11,260
Advances to other funds - 100,820
Cash and investments, restricted - 218,985
Cash and investments, restricted-deposits - 588,687
Total assets $5,983,202 $311,909,828
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts payable and accrued liabilities $- $ 10,180,818
Deposits - 588,687
Total liabilities -10,769,505
DEFERRED INFLOWS OF RESOURCES 341,740 151,058,824
FUND BALANCE
Nonspendable -11,260
Restricted 20,144 38,254,797
Committed - 76,746,600
Assigned 351,653 12,516,923
Unassigned 5,269,665 22,551,919
Total fund balance 5,641,462 150,081,499
Total liabilities, deferred inflows of
resources and fund balance $5,983,202 $311,909,828
F-4 737
Union County, North Carolina Schedule 11
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
General Fund
For the Year Ended June 30, 2025
General
Debt Service
Budgetary
Fund
Economic
Development
Budgetary
Fund
Education
Debt Fund
REVENUES
Ad valorem taxes $ 69,427,427 $ 7,468,671 $ 1,631,954 $ 12,218,648
Local option sales tax 50,341,872 -- 22,845,539
Other taxes and licenses 4,034,104 ---
Intergovernmental 42,934,062 -- 3,001,577
Permits and fees 7,014,645 ---
Sales and services 8,665,436 ---
Investment earnings 8,455,940 135,345 40,340 174,742
Miscellaneous 9,478,087 - 181,064 -
Total revenues 200,351,573 7,604,016 1,853,358 38,240,506
EXPENDITURES
Current:
General government 34,532,036 16,611 --
Public safety 74,686,536 774 --
Economic and physical development 7,706,121 -3,597 -
Human services 60,114,628 ---
Cultural and recreational 10,227,866 380 --
Education ---43,005
Intergovernmental:
Debt service:
Principal bond retirement - 4,908,843 1,083,000 33,807,157
Principal - leases 495,664 ---
Principal - subscriptions 1,649,458 ---
Interest on long term debt - 2,104,841 528,370 13,423,338
Interest - leases 10,616 ---
Interest - subscriptions 103,588 ---
Total expenditures 189,526,513 7,031,449 1,614,967 47,273,500
Excess (deficiency) of revenues
over (under) expenditures 10,825,060 572,567 238,391 (9,032,994)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 2,195,647 -- 4,075,000
Transfers to other funds (17,214,403)- (535,825)-
Issuance of lease liability 296,512 ---
Issuance of subscription liability 1,391,229 ---
Total other financing sources (uses)(13,331,015)-(535,825)4,075,000
Net change in fund balances (2,505,955) 572,567 (297,434) (4,957,994)
FUND BALANCES
Beginning 132,954,996 2,896,867 571,091 15,205,899
Ending $130,449,041 $3,469,434 $273,657 $10,247,905
F-5
Continued on next page
738
Union County, North Carolina Schedule 11
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances
General Fund
For the Year Ended June 30, 2025
Education
Budgetary
Fund Total
REVENUES
Ad valorem taxes $ 156,582,801 $ 247,329,501
Local option sales tax - 73,187,411
Other taxes and licenses - 4,034,104
Intergovernmental - 45,935,639
Permits and fees - 7,014,645
Sales and services - 8,665,436
Investment earnings 852,840 9,659,207
Miscellaneous - 9,659,151
Total revenues 157,435,641 405,485,094
EXPENDITURES
Current:
General government - 34,548,647
Public safety - 74,687,310
Economic and physical development - 7,709,718
Human services - 60,114,628
Cultural and recreational - 10,228,246
Education 134,642,106 134,685,111
Intergovernmental:
Debt service:
Principal bond retirement - 39,799,000
Principal - leases - 495,664
Principal - subscriptions - 1,649,458
Interest on long term debt - 16,056,549
Interest - leases -10,616
Interest - subscriptions - 103,588
Total expenditures 134,642,106 380,088,535
Excess (deficiency) of revenues
over (under) expenditures 22,793,535 25,396,559
OTHER FINANCING SOURCES (USES)
Transfers from other funds 2,205,020 8,475,667
Transfers to other funds (19,725,975) (37,476,203)
Issuance of lease liability - 296,512
Issuance of subscription liability - 1,391,229
Total other financing sources (uses)(17,520,955)(27,312,795)
Net change in fund balances 5,272,580 (1,916,236)
FUND BALANCES
Beginning 368,882 151,997,735
Ending $5,641,462 $150,081,499
F-6 739
Union County, North Carolina Schedule 12
General Fund
Comparative Balance Sheet
June 30, 2025 and 2024
June 30, 2025 June 30, 2024
ASSETS
Cash and investments $ 113,257,140 $ 114,874,153
Property taxes receivable, net 321,075 624,742
Accounts receivable, net 26,000,742 24,288,768
Lease receivable 149,651,828 151,949,581
Accrued interest receivable on leases 1,932,753 1,962,429
Inventories -58,250
Prepaid Item 11,260 11,840
Advances to other funds 100,820 1,159,886
Cash and investments, restricted-deposits 588,687 582,422
Total assets $291,864,305 $295,512,071
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts payable and accrued liabilities $ 10,180,381 $ 6,904,241
Deposits 588,687 582,422
Total liabilities 10,769,068 7,486,663
DEFERRED INFLOWS OF RESOURCES 150,646,196 155,070,412
FUND BALANCE
Nonspendable 11,260 70,090
Restricted 31,979,312 31,055,301
Committed 76,746,600 71,513,449
Assigned 9,584,968 15,727,149
Unassigned 12,126,901 14,589,007
Total fund balance 130,449,041 132,954,996
Total liabilities, deferred inflows of resources, and fund
balance $ 291,864,305 $ 295,512,071
F-7 740
Union County, North Carolina Schedule 13
General Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $ 67,982,228 $ 69,427,427 $ 1,445,199 $ 70,044,466
Local option sales tax 50,214,751 50,341,872 127,121 48,965,372
Other taxes and licenses 4,525,000 4,034,104 (490,896) 4,080,804
Intergovernmental 46,744,303 42,934,062 (3,810,241) 43,851,321
Permits and fees 5,057,724 7,014,645 1,956,921 5,232,309
Sales and services 7,255,745 8,665,436 1,409,691 6,710,600
Investment earnings 3,500,000 8,455,940 4,955,940 9,563,768
Miscellaneous 8,142,060 9,478,087 1,336,027 9,146,412
Total revenues 193,421,811 200,351,573 6,929,762 197,595,052
EXPENDITURES
General Government
Board of Commissioners 645,046 537,583 107,463 579,038
Board of Elections 2,208,820 2,085,399 123,421 2,272,977
Budget 719,323 692,890 26,433 644,669
Central Administration 1,669,684 1,381,661 288,023 1,572,159
Court Facilities 692,781 588,259 104,522 484,097
Finance 1,512,196 1,363,667 148,529 1,316,553
Fleet Management 1,906,111 1,803,233 102,878 1,422,788
G.I.S. Department 573,676 502,520 71,156 366,787
Human Resources 1,785,969 1,542,609 243,360 1,751,167
Information Technology 4,409,654 4,049,886 359,768 3,732,268
Legal 1,170,409 1,089,492 80,917 1,039,806
Nondepartmental 2,704,882 738,177 1,966,705 5,601,667
Procurement 726,938 621,446 105,492 645,840
Property Management 7,896,761 7,873,374 23,387 8,032,244
Public Communications 1,291,447 1,173,465 117,982 1,009,683
Register of Deeds 1,545,916 1,435,093 110,823 1,364,346
Security and Risk Management 541,699 376,086 165,613 -
Tax Administration 7,121,472 6,677,196 444,276 6,375,067
Total General Government 39,122,784 34,532,036 4,590,748 38,211,156
Public Safety
911 Communications 5,942,747 5,685,649 257,098 4,987,509
Building Code Enforcement 5,293,820 5,155,222 138,598 4,537,533
Emergency Management 568,242 562,333 5,909 455,639
Fire Marshal's Office 1,384,329 1,288,761 95,568 1,159,871
Law Enforcement 53,210,762 51,732,939 1,477,823 48,563,793
Other Public Safety Outside Agencies
South PR Autopsy Center 520,980 402,380 118,600 124,099
Emergency Medical Services 9,405,109 9,404,280 829 9,249,725
Juvenile Detention 602,422 454,972 147,450 554,719
Total Public Safety 76,928,411 74,686,536 2,241,875 69,632,888
Continued on next page
F-8 741
Union County, North Carolina Schedule 13
(continued)
General Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
Economic and Physical Development
Cooperative Extension Service 1,602,584 1,560,905 41,679 1,444,598
Planning $1,029,072 $917,587 $111,485 $671,024
Soil and Water Conservation 2,439,441 394,292 2,045,149 540,963
Other Economic and Physical Dev. Outside
Agencies
Economic Development 4,886,134 4,741,292 144,842 1,833,622
Forest Resources 115,303 92,045 23,258 128,108
Total Economic and Physical
Development 10,072,534 7,706,121 2,366,413 4,618,315
Human Services
Community Support & Outreach 4,661,202 4,245,570 415,632 3,977,446
Human Services Administration 5,359,292 5,254,411 104,881 5,331,391
Public Health 14,960,291 14,203,559 756,732 12,832,763
Social Services 32,294,191 30,423,113 1,871,078 27,541,393
Transportation 4,591,277 3,645,831 945,446 3,618,746
Veterans' Services 627,092 587,298 39,794 561,120
Other Human Services Outside Agencies
Bridge to Recovery 20,000 20,000 --
City of Monroe Senior Center 20,000 513 19,487 413
Community Action 69,263 69,263 -69,263
Community Health Services 50,000 50,000 --
Community Shelter 30,000 30,000 -30,000
Council of Aging 715,896 226,647 489,249 925,362
Crisis Assistance 10,000 10,000 -10,000
DJJDP - Programs 499,927 491,966 7,961 457,044
Health Quest 22,784 22,784 -22,784
Humane Society 35,000 35,000 -67,000
Mental Health 714,850 713,673 1,177 714,850
New Covenant Community Development 25,000 25,000 -25,000
Other Human Services 10,000 10,000 -10,000
Turning Point 50,000 50,000 -50,000
Total Human Services 64,766,065 60,114,628 4,651,437 56,244,575
Cultural and Recreational
Library 7,167,782 7,133,990 33,792 6,876,790
Parks and Recreation 2,991,712 3,023,858 (32,146)2,462,454
Other Cultural and Recreational Outside
Agencies
Arts Council 52,018 52,018 -52,018
Historical Properties 18,000 18,000 -18,000
Total Cultural and Recreational 10,229,512 10,227,866 1,646 9,409,262
Education
Total Education ----
Continued on next page
F-9 742
Union County, North Carolina Schedule 13
General Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
Debt Service
Principal - leases 502,326 495,664 6,662 425,984
Principal - subscriptions 1,668,494 1,649,458 19,036 1,272,897
Interest - leases 10,648 10,616 32 5,042
Interest - subscriptions 103,592 103,588 4 41,893
Total Debt Service 2,285,060 2,259,326 25,734 1,745,816
Total expenditures 203,404,366 189,526,513 13,877,853 179,862,012
Revenues over (under) expenditures (9,982,555)10,825,060 20,807,615 17,733,040
OTHER FINANCING SOURCES (USES)
Transfers from other funds 2,195,646 2,195,647 1 4,480,897
Transfers to other funds (17,214,494) (17,214,403)91 (35,076,257)
Issuance of lease liability 296,513 296,512 (1) 375,674
Issuance of subscription liability 1,391,234 1,391,229 (5) 5,167,248
Total other financing sources (uses)(13,331,101)(13,331,015)86 (25,052,438)
Revenues and other financing
sources over (under) expenditures
and other financing uses (23,313,656) (2,505,955) 20,807,701 (7,319,398)
APPROPRIATED FUND BALANCE 23,313,656 -(23,313,656)-
Revenues, other financing sources
and appropriated fund balance over
(under) expenditures and other
financing uses $-(2,505,955)$(2,505,955)(7,319,398)
FUND BALANCE
Beginning 132,954,996 140,274,394
Ending $130,449,041 $132,954,996
F-10 743
Union County, North Carolina Schedule 14
Debt Service Budgetary Fund
Comparative Balance Sheet
June 30, 2025 and 2024
June 30, 2025 June 30, 2024
ASSETS
Cash and investments $ 3,469,296 $ 2,902,588
Property taxes receivable, net 37,865 80,094
Accounts receivable, net 3,280 1,494
Cash and investments, restricted 90 90
Total assets $3,510,531 $2,984,266
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
Accounts payable and accrued liabilities $437 $-
DEFERRED INFLOWS OF RESOURCES 40,660 87,399
FUND BALANCE
Restricted 3,280 1,494
Assigned 2,580,302 -
Unassigned 885,852 2,895,373
Total fund balance 3,469,434 2,896,867
Total liabilities, deferred inflows of resources, and fund
balance $ 3,510,531 $ 2,984,266
F-11 744
Union County, North Carolina Schedule 15
Debt Service Budgetary Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $ 7,193,174 $ 7,468,671 $ 275,497 $ 8,062,242
Investment earnings 125,000 135,345 10,345 222,218
Miscellaneous ---46
Total revenues 7,318,174 7,604,016 285,842 8,284,506
EXPENDITURES
Board of Elections 750 681 69 631
Court Facilities 500 500 --
Property Management 1,825 1,713 112 -
Tax Administration 39,475 13,717 25,758 15,500
911 Communications 500 303 197 253
Law Enforcement 500 471 29 521
Library 600 380 220 205
Principal bond retirement 4,908,843 4,908,843 - 4,231,295
Interest on long term debt 2,104,839 2,104,841 (2) 2,283,258
Total expenditures 7,057,832 7,031,449 26,383 6,531,663
Revenues over (under) expenditures 260,342 572,567 312,225 1,752,843
OTHER FINANCING SOURCES (USES)
Transfers to other funds --- (19,539,503)
Total other financing sources (uses)---(19,539,503)
Revenues and other financing
sources over (under) expenditures
and other financing uses 260,342 572,567 312,225 (17,786,660)
APPROPRIATED FUND BALANCE (260,342)-260,342 -
Revenues, other financing sources
and appropriated fund balance over
(under) expenditures and other
financing uses $-572,567 $572,567 (17,786,660)
FUND BALANCE
Beginning 2,896,867 20,683,527
Ending $3,469,434 $2,896,867
F-12 745
Union County, North Carolina Schedule 16
Economic Development Budgetary Fund
Comparative Balance Sheet
June 30, 2025 and 2024
June 30, 2025 June 30, 2024
ASSETS
Cash and investments $ 71,031 $ 386,211
Property taxes receivable, net 3,141 3,490
Accounts receivable, net 429 2,065
Cash and investments, restricted 202,618 183,165
Total assets $277,219 $574,931
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
DEFERRED INFLOWS OF RESOURCES $3,562 $3,840
FUND BALANCE
Restricted 3,570 2,065
Assigned -32,862
Unassigned 270,087 536,164
Total fund balance 273,657 571,091
Total liabilities, deferred inflows of resources, and fund
balance $ 277,219 $ 574,931
F-13 746
Union County, North Carolina Schedule 17
Economic Development Budgetary Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $ 1,589,108 $ 1,631,954 $ 42,846 $ 1,527,577
Investment earnings -40,340 40,340 371,924
Miscellaneous - 181,064 181,064 -
Total revenues 1,589,108 1,853,358 264,250 1,899,501
EXPENDITURES
Economic Development 10,600 3,597 7,003 4,262
Principal bond retirement 1,083,000 1,083,000 - 1,083,000
Interest on long term debt 528,370 528,370 - 463,791
Total expenditures 1,621,970 1,614,967 7,003 1,551,053
Revenues over (under) expenditures (32,862)238,391 271,253 348,448
OTHER FINANCING SOURCES (USES)
Transfers to other funds (535,825) (535,825)- (6,500,000)
Total other financing sources (uses)(535,825)(535,825)-(6,500,000)
Revenues and other financing
sources over (under) expenditures
and other financing uses (568,687) (297,434) 271,253 (6,151,552)
APPROPRIATED FUND BALANCE 568,687 -(568,687)-
Revenues, other financing sources
and appropriated fund balance over
(under) expenditures and other
financing uses $-(297,434)$(297,434)(6,151,552)
FUND BALANCE
Beginning 571,091 6,722,643
Ending $273,657 $571,091
F-14 747
Union County, North Carolina Schedule 18
Education Debt Fund
Comparative Balance Sheet
June 30, 2025 and 2024
June 30, 2025 June 30, 2024
ASSETS
Cash and investments $ 3,986,285 $ 4,904,470
Property taxes receivable, net 23,517 26,120
Accounts receivable, net 6,248,492 6,088,572
Cash and investments, restricted 16,277 4,215,685
Total assets $10,274,571 $15,234,847
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
Accounts payable and accrued liabilities $- $198
DEFERRED INFLOWS OF RESOURCES 26,666 28,750
FUND BALANCE
Restricted 6,248,491 6,088,572
Assigned -9,417,739
Unassigned 3,999,414 (300,412)
Total fund balance 10,247,905 15,205,899
Total liabilities, deferred inflows of resources, and fund
balance $ 10,274,571 $ 15,234,847
F-15 748
Union County, North Carolina Schedule 19
Education Debt Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $ 11,860,496 $ 12,218,648 $ 358,152 $ 11,437,183
Local option sales tax 22,619,000 22,845,539 226,539 22,170,852
Intergovernmental 3,383,500 3,001,577 (381,923) 3,003,276
Investment earnings - 174,742 174,742 331,225
Total revenues 37,862,996 38,240,506 377,510 36,942,536
EXPENDITURES
Community College-other costs 640 652 (12)412
Public Schools - other costs 49,600 42,353 7,247 15,970
Principal bond retirement 33,807,157 33,807,157 - 27,964,705
Interest on long term debt 13,423,338 13,423,338 - 13,295,053
Total expenditures 47,280,735 47,273,500 7,235 41,276,140
Revenues over (under) expenditures (9,417,739)(9,032,994)384,745 (4,333,604)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 4,075,000 4,075,000 - 19,539,503
Total other financing sources (uses)4,075,000 4,075,000 -19,539,503
Revenues and other financing
sources over (under) expenditures
and other financing uses (5,342,739) (4,957,994) 384,745 15,205,899
APPROPRIATED FUND BALANCE 5,342,739 -(5,342,739)-
Revenues, other financing sources
and appropriated fund balance over
(under) expenditures and other
financing uses $-(4,957,994)$(4,957,994)15,205,899
FUND BALANCE
Beginning 15,205,899 -
Ending $10,247,905 $15,205,899
F-16 749
Union County, North Carolina Schedule 20
Education Budgetary Fund
Comparative Balance Sheet
June 30, 2025 and 2024
June 30, 2025 June 30, 2024
ASSETS
Cash and investments $ 5,661,666 $ 394,716
Property taxes receivable, net 301,392 334,734
Accounts receivable, net 20,144 7,871
Total assets $5,983,202 $737,321
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
Accounts payable and accrued liabilities $- $4
DEFERRED INFLOWS OF RESOURCES 341,740 368,435
FUND BALANCE
Restricted 20,144 7,871
Assigned 351,653 -
Unassigned 5,269,665 361,011
Total fund balance 5,641,462 368,882
Total liabilities, deferred inflows of resources, and fund
balance $ 5,983,202 $ 737,321
F-17 750
Union County, North Carolina Schedule 21
Education Budgetary Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $ 152,153,061 $ 156,582,801 $ 4,429,740 $ 146,568,231
Investment earnings 10,000 852,840 842,840 526,296
Total revenues 152,163,061 157,435,641 5,272,580 147,094,527
EXPENDITURES
Tax Administration 200,000 200,000 - 320,608
Community College - operations 3,830,426 3,830,426 - 3,356,808
Public Schools - current expense 130,611,680 130,611,680 - 122,690,414
Total expenditures 134,642,106 134,642,106 -126,367,830
Revenues over (under) expenditures 17,520,955 22,793,535 5,272,580 20,726,697
OTHER FINANCING SOURCES (USES)
Transfers from other funds 2,205,020 2,205,020 --
Transfers to other funds (19,725,975) (19,725,975)- (20,357,815)
Total other financing sources (uses)(17,520,955)(17,520,955)-(20,357,815)
Revenues, other financing sources
and appropriated fund balance over
(under) expenditures and other
financing uses $-5,272,580 $5,272,580 368,882
FUND BALANCE
Beginning 368,882 -
Ending $5,641,462 $368,882
F-18 751
Special Revenue Funds
Special Revenue Funds account for specific revenues that are legally restricted to expenditure for
particular purposes.
Allens Crossroad Fire District Fund - This fund accounts for the ad valorem tax levies of this
fire district in Union County.
Bakers Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in
Union County.
Beaver Lane Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Fairview Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
Griffith Road Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Hemby Bridge Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Jackson Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
Lanes Creek Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
New Salem Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Providence Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Sandy Ridge Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Springs Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in
Union County.
Stack Road Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Stallings Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
G-1 752
Unionville Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
Waxhaw Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
Wesley Chapel Fire District Fund - This fund accounts for the ad valorem tax levies of this fire
district in Union County.
Wingate Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district
in Union County.
Fee Supported Fire Districts Fund - This fund accounts for the fees levied in these fire districts
in Union County.
Automation Enhancement Fund - This fund accounts for ten percent (10%) of the fees
collected, by the County's Register of Deeds, pursuant to G.S. 161-10 and retained by the county,
or three dollars and twenty cents ($3.20) in the case of a fee collected pursuant to G.S.
161-10(a)(1a) for the first page of a deed trust or mortgage, which is set aside annually and
placed in a nonreverting Automation Enhancement (and Preservation) Fund, the proceeds of
which shall be expended on computer or imaging technology and needs associated with the
preservation and storage of public records in the office of the register of deeds.
Union County Sheriff’s Office Civil Fees Fund - This fund accounts for monies held by the
Union County Sheriff’s Office for court costs related to civil cases, estates or special proceedings.
The Sheriff is authorized to distribute payment of monies collected upon execution.
DSS Representative Payee Fund - This fund accounts for monies held by the Department of
Social Services for the benefit of certain individuals.
Emergency Telephone System Fund - This fund accounts for the user fees charged to support
the emergency telephone system.
Fines and Forfeitures Fund - This fund accounts for fines and forfeitures collected by the County
that are required to be remitted to the Union County Public Schools Board of Education.
Opioid Settlement Fund - This multi-year fund accounts for opioid settlement funds from a
national settlement agreement that must be used to combat the opioid crisis.
Reappraisal Fund - This fund is used to pay for the reappraisal of real property. It is created
through the county's budget ordinance to set aside funds to be used in the reappraisal process.
General Special Revenue Fund - This multi-year fund accounts for multi-year special revenues.
G-2 753
Union County, North Carolina Schedule 22
Allens Crossroad Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $204,079 $216,696 $12,617 $177,529
Local option sales tax 49,640 52,484 2,844 48,539
Investment earnings -73 73 42
Total revenues 253,719 269,253 15,534 226,110
EXPENDITURES
Public safety 422,865 422,573 292 387,140
Total expenditures 422,865 422,573 292 387,140
Revenues over (under) expenditures (169,146)(153,320)15,826 (161,030)
OTHER FINANCING SOURCES
Transfers from other funds 169,146 169,146 -154,936
Total other financing sources (uses)169,146 169,146 -154,936
Revenues and appropriated fund
balance over (under) expenditures $-15,826 $15,826 (6,094)
FUND BALANCE
Beginning of year - July 1 31,466 37,560
End of year - June 30 $47,292 $31,466
G-3 754
Union County, North Carolina Schedule 23
Bakers Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $1,520,090 $1,555,688 $35,598 $1,240,218
Local option sales tax 245,910 363,452 117,542 228,651
Investment earnings -547 547 309
Total revenues 1,766,000 1,919,687 153,687 1,469,178
EXPENDITURES
Public safety 2,207,500 2,207,297 203 2,085,389
Total expenditures 2,207,500 2,207,297 203 2,085,389
Revenues over (under) expenditures (441,500)(287,610)153,890 (616,211)
OTHER FINANCING SOURCES
Transfers from other funds 441,500 441,500 -485,982
Total other financing sources (uses)441,500 441,500 -485,982
Revenues and appropriated fund
balance over (under) expenditures $-153,890 $153,890 (130,229)
FUND BALANCE
Beginning of year - July 1 10,835 141,064
End of year - June 30 $164,725 $10,835
G-4 755
Union County, North Carolina Schedule 24
Beaver Lane Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $494,756 $498,482 $3,726 $444,594
Local option sales tax 125,038 130,046 5,008 125,233
Investment earnings -188 188 110
Total revenues 619,794 628,716 8,922 569,937
EXPENDITURES
Public safety 1,058,990 1,058,624 366 1,051,298
Total expenditures 1,058,990 1,058,624 366 1,051,298
Revenues over (under) expenditures (439,196)(429,908)9,288 (481,361)
OTHER FINANCING SOURCES
Transfers from other funds 439,196 439,196 -434,561
Total other financing sources (uses)439,196 439,196 -434,561
Revenues and appropriated fund
balance over (under) expenditures $-9,288 $9,288 (46,800)
FUND BALANCE
Beginning of year - July 1 43,038 89,838
End of year - June 30 $52,326 $43,038
G-5 756
Union County, North Carolina Schedule 25
Fairview Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $480,017 $501,684 $21,667 $388,734
Local option sales tax 58,897 114,843 55,946 108,672
Investment earnings -188 188 125
Total revenues 538,914 616,715 77,801 497,531
EXPENDITURES
Public safety 898,190 897,830 360 837,145
Total expenditures 898,190 897,830 360 837,145
Revenues over (under) expenditures (359,276)(281,115)78,161 (339,614)
OTHER FINANCING SOURCES
Transfers from other funds 359,276 359,276 -334,876
Total other financing sources (uses)359,276 359,276 -334,876
Revenues and appropriated fund
balance over (under) expenditures $-78,161 $78,161 (4,738)
FUND BALANCE
Beginning of year - July 1 8,742 13,480
End of year - June 30 $86,903 $8,742
G-6 757
Union County, North Carolina Schedule 26
Griffith Road Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $45,791 $48,218 $2,427 $40,894
Local option sales tax 18,751 11,846 (6,905)11,512
Investment earnings -21 21 14
Total revenues 64,542 60,085 (4,457)52,420
EXPENDITURES
Public safety 114,737 114,500 237 133,852
Total expenditures 114,737 114,500 237 133,852
Revenues over (under) expenditures (50,195)(54,415)(4,220)(81,432)
OTHER FINANCING SOURCES
Transfers from other funds 50,195 50,195 -66,358
Total other financing sources (uses)50,195 50,195 -66,358
Revenues and appropriated fund
balance over (under) expenditures $-(4,220)$(4,220)(15,074)
FUND BALANCE
Beginning of year - July 1 234 15,308
End of year - June 30 $(3,986)$234
G-7 758
Union County, North Carolina Schedule 27
Hemby Bridge Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $2,290,383 $2,306,204 $15,821 $1,950,365
Local option sales tax 537,907 579,822 41,915 537,403
Investment earnings -786 786 614
Total revenues 2,828,290 2,886,812 58,522 2,488,382
EXPENDITURES
Public safety 3,535,363 3,532,400 2,963 3,327,430
Total expenditures 3,535,363 3,532,400 2,963 3,327,430
Revenues over (under) expenditures (707,073)(645,588)61,485 (839,048)
OTHER FINANCING SOURCES
Transfers from other funds 707,073 707,073 -665,633
Total other financing sources (uses)707,073 707,073 -665,633
Revenues and appropriated fund
balance over (under) expenditures $-61,485 $61,485 (173,415)
FUND BALANCE
Beginning of year - July 1 113,549 286,964
End of year - June 30 $175,034 $113,549
G-8 759
Union County, North Carolina Schedule 28
Jackson Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $253,043 $259,838 $6,795 $199,559
Local option sales tax 41,662 59,206 17,544 54,834
Investment earnings -72 72 45
Total revenues 294,705 319,116 24,411 254,438
EXPENDITURES
Public safety 491,175 490,968 207 418,109
Total expenditures 491,175 490,968 207 418,109
Revenues over (under) expenditures (196,470)(171,852)24,618 (163,671)
OTHER FINANCING SOURCES
Transfers from other funds 196,470 196,470 -167,270
Total other financing sources (uses)196,470 196,470 -167,270
Revenues and appropriated fund
balance over (under) expenditures $-24,618 $24,618 3,599
FUND BALANCE
Beginning of year - July 1 26,429 22,830
End of year - June 30 $51,047 $26,429
G-9 760
Union County, North Carolina Schedule 29
Lanes Creek Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $192,649 $203,207 $10,558 $159,489
Local option sales tax 44,609 47,277 2,668 43,505
Investment earnings -72 72 50
Total revenues 237,258 250,556 13,298 203,044
EXPENDITURES
Public safety 395,430 395,217 213 358,725
Total expenditures 395,430 395,217 213 358,725
Revenues over (under) expenditures (158,172)(144,661)13,511 (155,681)
OTHER FINANCING SOURCES
Transfers from other funds 158,172 158,172 -143,532
Total other financing sources (uses)158,172 158,172 -143,532
Revenues and appropriated fund
balance over (under) expenditures $-13,511 $13,511 (12,149)
FUND BALANCE
Beginning of year - July 1 9,769 21,918
End of year - June 30 $23,280 $9,769
G-10 761
Union County, North Carolina Schedule 30
New Salem Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $537,101 $553,449 $16,348 $359,643
Local option sales tax 105,499 101,547 (3,952)97,789
Investment earnings -171 171 110
Total revenues 642,600 655,167 12,567 457,542
EXPENDITURES
Public safety 1,071,000 1,070,745 255 861,065
Total expenditures 1,071,000 1,070,745 255 861,065
Revenues over (under) expenditures (428,400)(415,578)12,822 (403,523)
OTHER FINANCING SOURCES
Transfers from other funds 428,400 428,400 -349,569
Total other financing sources (uses)428,400 428,400 -349,569
Revenues and appropriated fund
balance over (under) expenditures $-12,822 $12,822 (53,954)
FUND BALANCE
Beginning of year - July 1 3,931 57,885
End of year - June 30 $16,753 $3,931
G-11 762
Union County, North Carolina Schedule 31
Providence Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $-$-$-$33,292
Local option sales tax ---9,624
Investment earnings ---3
Total revenues ---42,919
EXPENDITURES
Public safety ---124,550
Total expenditures ---124,550
Revenues over (under) expenditures ---(81,631)
OTHER FINANCING SOURCES
Transfers from other funds ---59,479
Transfers to other funds (1,932)(1,931)1 -
Total other financing sources (uses)(1,932)(1,931)1 59,479
APPROPRIATED FUND BALANCE 1,932 -(1,932)-
Revenues and appropriated fund
balance over (under) expenditures $-(1,931)$(1,931)(22,152)
FUND BALANCE
Beginning of year - July 1 1,931 24,083
End of year - June 30 $-$1,931
G-12 763
Union County, North Carolina Schedule 32
Sandy Ridge Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $157,440 $164,182 $6,742 $137,334
Local option sales tax 50,040 40,615 (9,425)38,812
Investment earnings -69 69 43
Total revenues 207,480 204,866 (2,614)176,189
EXPENDITURES
Public safety 345,800 345,468 332 348,331
Total expenditures 345,800 345,468 332 348,331
Revenues over (under) expenditures (138,320)(140,602)(2,282)(172,142)
OTHER FINANCING SOURCES
Transfers from other funds 138,320 138,320 -153,410
Total other financing sources (uses)138,320 138,320 -153,410
Revenues and appropriated fund
balance over (under) expenditures $-(2,282)$(2,282)(18,732)
FUND BALANCE
Beginning of year - July 1 5,812 24,544
End of year - June 30 $3,530 $5,812
G-13 764
Union County, North Carolina Schedule 33
Springs Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $1,145,890 $1,179,480 $33,590 $951,423
Local option sales tax 229,303 281,458 52,155 260,959
Investment earnings -414 414 276
Total revenues 1,375,193 1,461,352 86,159 1,212,658
EXPENDITURES
Public safety 1,722,991 1,721,477 1,514 1,531,990
Total expenditures 1,722,991 1,721,477 1,514 1,531,990
Revenues over (under) expenditures (347,798)(260,125)87,673 (319,332)
OTHER FINANCING SOURCES
Transfers from other funds 347,798 347,798 -309,620
Total other financing sources (uses)347,798 347,798 -309,620
Revenues and appropriated fund
balance over (under) expenditures $-87,673 $87,673 (9,712)
FUND BALANCE
Beginning of year - July 1 141,260 150,972
End of year - June 30 $228,933 $141,260
G-14 765
Union County, North Carolina Schedule 34
Stack Road Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $182,576 $186,410 $3,834 $125,664
Local option sales tax 47,469 37,129 (10,340)35,798
Investment earnings -64 64 114
Total revenues 230,045 223,603 (6,442)161,576
EXPENDITURES
Public safety 386,875 386,570 305 323,745
Total expenditures 386,875 386,570 305 323,745
Revenues over (under) expenditures (156,830)(162,967)(6,137)(162,169)
OTHER FINANCING SOURCES
Transfers from other funds 156,830 156,830 -133,353
Total other financing sources (uses)156,830 156,830 -133,353
Revenues and appropriated fund
balance over (under) expenditures $-(6,137)$(6,137)(28,816)
FUND BALANCE
Beginning of year - July 1 -28,816
End of year - June 30 $(6,137)$-
G-15 766
Union County, North Carolina Schedule 35
Stallings Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $2,059,924 $2,111,814 $51,890 $1,797,282
Local option sales tax 498,463 535,047 36,584 500,018
Investment earnings -635 635 484
Total revenues 2,558,387 2,647,496 89,109 2,297,784
EXPENDITURES
Public safety 3,197,984 3,196,020 1,964 3,022,071
Total expenditures 3,197,984 3,196,020 1,964 3,022,071
Revenues over (under) expenditures (639,597)(548,524)91,073 (724,287)
OTHER FINANCING SOURCES
Transfers from other funds 639,597 639,597 -604,457
Total other financing sources (uses)639,597 639,597 -604,457
Revenues and appropriated fund
balance over (under) expenditures $-91,073 $91,073 (119,830)
FUND BALANCE
Beginning of year - July 1 150,893 270,723
End of year - June 30 $241,966 $150,893
G-16 767
Union County, North Carolina Schedule 36
Unionville Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $878,621 $899,367 $20,746 $800,955
Local option sales tax 188,700 237,462 48,762 221,065
Investment earnings -332 332 243
Total revenues 1,067,321 1,137,161 69,840 1,022,263
EXPENDITURES
Public safety 1,334,151 1,332,631 1,520 1,275,356
Total expenditures 1,334,151 1,332,631 1,520 1,275,356
Revenues over (under) expenditures (266,830)(195,470)71,360 (253,093)
OTHER FINANCING SOURCES
Transfers from other funds 266,830 266,830 -255,204
Total other financing sources (uses)266,830 266,830 -255,204
Revenues and appropriated fund
balance over (under) expenditures $-71,360 $71,360 2,111
FUND BALANCE
Beginning of year - July 1 210,582 208,471
End of year - June 30 $281,942 $210,582
G-17 768
Union County, North Carolina Schedule 37
Waxhaw Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $2,162,128 $2,203,226 $41,098 $1,719,087
Local option sales tax 489,147 511,126 21,979 482,285
Investment earnings -728 728 510
Total revenues 2,651,275 2,715,080 63,805 2,201,882
EXPENDITURES
Public safety 3,314,094 3,312,112 1,982 3,129,932
Total expenditures 3,314,094 3,312,112 1,982 3,129,932
Revenues over (under) expenditures (662,819)(597,032)65,787 (928,050)
OTHER FINANCING SOURCES
Transfers from other funds 662,819 662,819 -728,310
Total other financing sources (uses)662,819 662,819 -728,310
Revenues and appropriated fund
balance over (under) expenditures $-65,787 $65,787 (199,740)
FUND BALANCE
Beginning of year - July 1 2,597 202,337
End of year - June 30 $68,384 $2,597
G-18 769
Union County, North Carolina Schedule 38
Wesley Chapel Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $4,639,096 $4,684,491 $45,395 $2,990,970
Local option sales tax 873,185 1,287,019 413,834 835,467
Investment earnings -1,248 1,248 741
Total revenues 5,512,281 5,972,758 460,477 3,827,178
EXPENDITURES
Public safety 6,898,184 6,889,324 8,860 5,186,114
Total expenditures 6,898,184 6,889,324 8,860 5,186,114
Revenues over (under) expenditures (1,385,903)(916,566)469,337 (1,358,936)
OTHER FINANCING SOURCES
Transfers from other funds 1,387,835 1,387,836 1 1,043,568
Total other financing sources (uses)1,387,835 1,387,836 1 1,043,568
APPROPRIATED FUND BALANCE (1,932)-1,932 -
Revenues and appropriated fund
balance over (under) expenditures $-471,270 $471,270 (315,368)
FUND BALANCE
Beginning of year - July 1 92,926 408,294
End of year - June 30 $564,196 $92,926
G-19 770
Union County, North Carolina Schedule 39
Wingate Fire District Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Ad valorem taxes $558,257 $578,425 $20,168 $431,628
Local option sales tax 120,939 126,354 5,415 121,228
Investment earnings -246 246 152
Total revenues 679,196 705,025 25,829 553,008
EXPENDITURES
Public safety 1,140,660 1,140,312 348 1,004,297
Total expenditures 1,140,660 1,140,312 348 1,004,297
Revenues over (under) expenditures (461,464)(435,287)26,177 (451,289)
OTHER FINANCING SOURCES
Transfers from other funds 461,464 461,464 -408,573
Total other financing sources (uses)461,464 461,464 -408,573
Revenues and appropriated fund
balance over (under) expenditures $-26,177 $26,177 (42,716)
FUND BALANCE
Beginning of year - July 1 39,123 81,839
End of year - June 30 $65,300 $39,123
G-20 771
Union County, North Carolina Schedule 40
Fee Supported Fire Districts Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Permits and fees $-$2,710 $2,710 $6,413
Total revenues -2,710 2,710 6,413
Revenues and appropriated fund
balance over (under) expenditures $-2,710 $2,710 6,413
FUND BALANCE
Beginning of year - July 1 108,497 102,084
End of year - June 30 $111,207 $108,497
G-21 772
Union County, North Carolina Schedule 41
Automation Enhancement Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Permits and fees $140,000 $120,794 $(19,206)$152,881
Total revenues 140,000 120,794 (19,206)152,881
EXPENDITURES
General government 130,000 36,750 93,250 29,830
Total expenditures 130,000 36,750 93,250 29,830
Revenues over (under) expenditures 10,000 84,044 74,044 123,051
APPROPRIATED FUND BALANCE (10,000)-10,000 -
Revenues and appropriated fund
balance over (under) expenditures $-84,044 $84,044 123,051
FUND BALANCE
Beginning of year - July 1 544,320 421,269
End of year - June 30 $628,364 $544,320
G-22 773
Union County, North Carolina
UC Sheriff's Office Civil Fees Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Miscellaneous $ 578,658 $ 578,658 $- $ 763,241
Total revenues 578,658 578,658 -763,241
EXPENDITURES
Public safety 578,658 561,177 17,481 767,474
Total expenditures 578,658 561,177 17,481 767,474
Revenues and appropriated fund
balance over (under) expenditures $-17,481 $17,481 (4,233)
FUND BALANCE
Beginning of year - July 1 4,652 8,885
End of year - June 30 $22,133 $4,652
G-23
Schedule 42
774
Union County, North Carolina Schedule 43
DSS Representative Payee Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Miscellaneous $636,172 $636,171 $(1)$525,053
Total revenues 636,172 636,171 (1)525,053
EXPENDITURES
Human services 636,172 593,011 43,161 539,538
Total expenditures 636,172 593,011 43,161 539,538
Revenues and appropriated fund
balance over (under) expenditures $-43,160 $43,160 (14,485)
FUND BALANCE
Beginning of year - July 1 157,903 172,388
End of year - June 30 $201,063 $157,903
G-24 775
Union County, North Carolina Schedule 44
Emergency Telephone System Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Other taxes and licenses $170,847 $-$(170,847)$572,352
Intergovernmental -107,215 107,215 -
Investment earnings -30,259 30,259 39,518
Total revenues 170,847 137,474 (33,373)611,870
EXPENDITURES
Capital 548,969 107,215 441,754 125,000
Hardware maintenance 331,798 126,754 205,044 51,833
Implemental functions 124,269 20,464 103,805 15,161
Phone and Furniture 48,602 44,777 3,825 -
Software maintenance 187,264 187,264 -278,264
Telephone ---30,657
Training 17,194 20,509 (3,315)20,910
Principal - leases 671 224 447 224
Interest - leases 7 -7 2
Total expenditures 1,258,774 507,207 751,567 522,051
Revenues over (under) expenditures (1,087,927)(369,733)718,194 89,819
OTHER FINANCING SOURCES
Transfers from other funds -1,808 1,808 4,686
Total other financing sources (uses)-1,808 1,808 4,686
APPROPRIATED FUND BALANCE 1,087,927 -(1,087,927)-
Revenues and appropriated fund
balance over (under) expenditures $-(367,925)$(367,925)94,505
FUND BALANCE
Beginning of year - July 1 2,010,337 1,915,832
End of year - June 30 $1,642,412 $2,010,337
G-25 776
Union County, North Carolina Schedule 45
Fines and Forfeitures Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Miscellaneous $1,100,000 $964,966 $(135,034)$966,508
Total revenues 1,100,000 964,966 (135,034)966,508
EXPENDITURES
Education 1,100,000 964,966 135,034 966,508
Total expenditures 1,100,000 964,966 135,034 966,508
Revenues and appropriated fund
balance over (under) expenditures $--$--
FUND BALANCE
Beginning of year - July 1 --
End of year - June 30 $-$-
G-26 777
Union County, North Carolina Schedule 46
Opioid Settlement Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Project
Authorization
Prior
Years Actual
Total To
Date
Variance
Positive
(Negative)
REVENUES
Investment earnings $-$57,505 $64,948 $122,453 $122,453
Miscellaneous 2,724,783 4,941,390 1,580,930 6,522,320 3,797,537
Total revenues 2,724,783 4,998,895 1,645,878 6,644,773 3,919,990
EXPENDITURES
Opioid Abuse Mitigation 2,724,783 937,195 802,809 1,740,004 984,779
Total expenditures 2,724,783 937,195 802,809 1,740,004 984,779
Revenues and other financing sources over
(under) expenditures $-$4,061,700 843,069 $4,904,769 $4,904,769
FUND BALANCE
Beginning of year - July 1 2,937,847
Adjustment to Fund Balance 1,123,853
Beginning of Year Restated 4,061,700
End of year - June 30 $4,904,769
G-27 778
Union County, North Carolina Schedule 47
Reappraisal Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
OTHER FINANCING SOURCES
Transfers from other funds $125,000 $125,000 $-$125,000
Transfers to other funds (150,000)(150,000)--
Total other financing sources (uses)(25,000)(25,000)-125,000
APPROPRIATED FUND BALANCE 25,000 -(25,000)-
Revenues and appropriated fund
balance over (under) expenditures $-(25,000)$(25,000)125,000
FUND BALANCE
Beginning of year - July 1 125,000 -
End of year - June 30 $100,000 $125,000
G-28 779
Union County, North Carolina Schedule 48
General Special Revenue Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
From Inception and for the Year Ended June 30, 2025
Actual
Project
Authorization
Prior
Years
Current
Year
Total To
Date
Variance
Positive
(Negative)
REVENUES
Intergovernmental $ 95,733,442 $ 63,589,321 $ 9,379,529 $ 72,968,850 $ (22,764,592)
Sales and services 450,900 409,066 42,000 451,066 166
Investment earnings 3,455,842 3,236,575 968,263 4,204,838 748,996
Miscellaneous 2,668,469 2,826,481 2,669 2,829,150 160,681
Total revenues 102,308,653 70,061,443 10,392,461 80,453,904 (21,854,749)
EXPENDITURES
Capital outlay
General Government
American Rescue Plan 7,050,601 4,132,215 696,877 4,829,092 2,221,509
ARPA APS Essential Services 17,061 3,892 -3,892 13,169
ARPA Interest Earnings 804,997 88,718 67,242 155,960 649,037
ARPA Lead and Asbestos 25,490 8,695 9,421 18,116 7,374
ARPA Library 129,595 120,545 -120,545 9,050
ARPA Nutrition 332,183 259,091 73,092 332,183 -
ARPA School Health Team Workforce 261,457 261,457 -261,457 -
ARPA Temporary Savings Fund 50,000 5,463 22,413 27,876 22,124
Human Services
Cameron's House of Hope 400,000 400,000 -400,000 -
Carbon Reduction Grant 200,000 -78,040 78,040 121,960
CARES Act 8,813,446 8,813,443 - 8,813,443 3
CARES Act ELC 2,502,824 2,502,824 - 2,502,824 -
CARES Act Older Americans 93,736 93,736 -93,736 -
CARES Act Transportation 1,369,239 1,368,448 755 1,369,203 36
CDC 117 Infrastructure LWFC 568,902 179 9,975 10,154 558,748
CDC Vaccination Program 714,667 583,704 8,715 592,419 122,248
Communicable Disease Pandemic Recovery 587,964 431,181 62,717 493,898 94,066
Community Shelter State Aid 1,500,000 1,500,000 - 1,500,000 -
Coronavirus Response and Relief 273,044 201,588 56,000 257,588 15,456
Covid Medicaid - Child Health 130,882 130,882 -130,882 -
Emergency Rental Assistance 17,081,086 12,359,969 - 12,359,969 4,721,117
Families First Coronvirus Response Act 117,927 117,927 -117,927 -
NEHA-FDA Retail Flexible Module 4,994 3,986 -3,986 1,008
Supplemental 5-HDC 72,656 72,656 -72,656 -
Urbanized Area Formula Grant - 5307 1,526,571 74,981 489,093 564,074 962,497
Veterinarian Equipment 450,000 9,975 11,645 21,620 428,380
Public Safety
Cert Grant Program 68,500 69,682 -69,682 (1,182)
Controlled Substance Tax 637,994 533,418 -533,418 104,576
EM Community Storm Resiliency Grant 25,000 23,104 -23,104 1,896
Federal Forfeited Property 2,342,808 1,589,231 308,487 1,897,718 445,090
Firearms Range Ph II 275,385 213,265 -213,265 62,120
Homeland Security-Catawba Nuclear 466,475 301,544 46,266 347,810 118,665
Indian Trail GHSP Grant 547,616 498,755 -498,755 48,861
NCEM Swift Water Rescue Equipment 80,000 80,000 -80,000 -
Sheriff Office Equipment 300,000 260,477 21,124 281,601 18,399
Economic and Physical Environment
Community Development Block Grant 9,274,313 5,600,241 1,563,580 7,163,821 2,110,492
EDC Grant East Side Sewer Study 100,000 98,826 -98,826 1,174
EDC Grant Marshville Gas Line 100,000 71,032 -71,032 28,968
EDC Invest - Charlotte Publication 24,500 24,500 -24,500 -
Walden Pond Lake 1,100,000 34,917 31,164 66,081 1,033,919
Principal - subscriptions 105,630 46,573 59,056 105,629 1
Interest - subscriptions 6,871 302 6,569 6,871 -
Total expenditures 60,534,414 42,991,422 3,622,231 46,613,653 13,920,761
Revenues under expenditures 41,774,239 27,070,021 6,770,230 33,840,251 (7,933,988)
G-29 Continued on the next page
780
Union County, North Carolina Schedule 48
General Special Revenue Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
From Inception and for the Year Ended June 30, 2025
Actual
Project
Authorization
Prior
Years
Current
Year
Total To
Date
Variance
Positive
(Negative)
OTHER FINANCING SOURCES (USES)
Transfers from other funds 325,953 209,124 128,060 337,184 11,231
Transfers to other funds (41,974,620) (24,187,797) (6,689,298) (30,877,095) 11,097,525
Transfers to Water and Sewer Capital Fund (125,572) (651,572)-(651,572) (526,000)
Total other financing sources (uses)(41,774,239)(24,630,245)(6,561,238)(31,191,483)10,582,756
Revenues and other financing
sources over (under) expenditures
and other financing uses $-$2,439,776 208,992 $2,648,768 $2,648,768
FUND BALANCE
Beginning of year - July 1 2,439,776
End of year - June 30 $ 2,648,768
G-30 781
Capital Project Funds
Capital Project Funds account for the acquisition and construction of major capital facilities other
than those financed by Proprietary Funds and Trust Funds.
General Capital Project Fund - This fund accounts for various capital improvement projects that
will be financed from General Fund resources, as well as general obligation and installment
financing(s).
H-1 782
H-2 783
Union County, North Carolina Schedule 49
General Capital Project Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
From Inception and for the Year Ended June 30, 2025
Actual
Project
Authorization
Prior
Years
Current
Year
Total To
Date
Variance
Positive
(Negative)
REVENUES
Intergovernmental $ 26,944,936 $ 1,915,486 $ 1,178,307 $ 3,093,793 $ (23,851,143)
Investment earnings 4,068,761 12,992,175 3,619,235 16,611,410 12,542,649
Miscellaneous 9,134,470 7,807,712 949,543 8,757,255 (377,215)
Capital outlay
Total revenues 40,148,167 22,715,373 5,747,085 28,462,458 (11,685,709)
EXPENDITURES
General Government
Board of Elections Renovations 4,877,674 4,675,296 - 4,675,296 202,378
County Facilities Audio Visual Equipment --290 290 (290)
Cloud Migration 360,000 ---360,000
County Facilities Operating Capital 3,125,111 1,720,616 449,350 2,169,966 955,145
County Facilities Repairs 5,815,325 2,616,769 1,447,518 4,064,287 1,751,038
County Fueling Stations 450,000 -8,709 8,709 441,291
Emergency Shelter Electrical 175,000 ---175,000
Government Center Building Envelope Repairs 1,600,000 683,514 3,550 687,064 912,936
Government Center Electrical Infrastructure 1,040,000 424,494 26,880 451,374 588,626
Government Center Replace Liebert Unit 40,000 21,500 -21,500 18,500
Historic Courthouse Renovations Ph 1 1,990,503 1,846,101 3,554 1,849,655 140,848
Historic Courthouse Renovations Ph 2 1,725,000 -53,473 53,473 1,671,527
I.T. Infrastructure 1,441,238 1,306,354 15,256 1,321,610 119,628
Judicial Center Server Room Split System 90,000 23,855 -23,855 66,145
Judicial and Government Center Renovations Ph I 14,734,078 81,962 91,293 173,255 14,560,823
Network Segmentation Enhancement 200,000 -7,901 7,901 192,099
Phone System Replacement 1,000,000 -7,901 7,901 992,099
Phone System Upgrade 655,000 547,232 805 548,037 106,963
Physical Server Refresh 206,500 -206,500 206,500 -
Pictometry Phase 4 440,840 -219,585 219,585 221,255
Progress Building Ph 1 6,908,730 6,640,517 5,199 6,645,716 263,014
Progress Building Ph 2 -23,823 (23,823)--
Public Safety
Progress Building Generator Installation 525,000 ---525,000
Security System Upgrades 550,000 74,279 102,954 177,233 372,767
Storage Area Network Refresh 388,500 -388,372 388,372 128
UCPS Admin Building Generator Replacement 121,649 93,321 26,073 119,394 2,255
UPS Infrastructure Upgrades 305,000 39,592 -39,592 265,408
Animal Shelter Replace UPS 30,000 ---30,000
Emergency Management Equipment 216,296 208,728 3,282 212,010 4,286
Emergency Services Complex 16,415,120 16,091,104 239,243 16,330,347 84,773
Fire Training Needs Short Term 1,500,000 32,000 49,095 81,095 1,418,905
Jail Block Renovations 1,715,000 -19,437 19,437 1,695,563
Jail Domestic Water Source 65,000 ---65,000
Jail Door Control and Lock System 3,157,193 217,656 1,766,284 1,983,940 1,173,253
Jail Expansion Phase I 3,600,000 1,630,194 131,368 1,761,562 1,838,438
Jail Generator Replacement 370,000 254 -254 369,746
Jail Replace Washers and Dryers 435,000 342,854 16,090 358,944 76,056
Jail Rooftop HVAC Replacement 730,000 -210,166 210,166 519,834
P25 Simulcast TDMA Conversion 2,455,154 711,788 1,660,610 2,372,398 82,756
Radio Backhaul 559,000 553,935 -553,935 5,065
Radio Install Shop 993,455 904,861 69,168 974,029 19,426
Radio Microwave Replacement 482,774 257,118 -257,118 225,656
Radio Replacements 4,706,254 4,349,430 310,916 4,660,346 45,908
Radio Towers HVAC Systems 64,000 -14,800 14,800 49,200
Radio Towers SW Union 2,520,335 1,020,427 44,355 1,064,782 1,455,553
Sheriff's Office Crime Lab 878,637 718,495 57,850 776,345 102,292
Sheriff's Office Operating Capital 645,422 316,423 141,976 458,399 187,023
Sheriff's Office R&R 967,733 459,768 198,922 658,690 309,043
Sheriff's Office Renovations 27,592,166 27,067,733 62,300 27,130,033 462,133
South Piedmont Autopsy Center 20,000,000 --- 20,000,000
Union EMS Capital Projects 3,482,212 924,817 289,172 1,213,989 2,268,223
VFD Air Packs 1,084,000 153,938 496,945 650,883 433,117
VHF Simulcast Paging System 474,755 -474,755 474,755 -
H-3 Continued on next page 784
Union County, North Carolina Schedule 49
(continued)
General Capital Project Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
From Inception and for the Year Ended June 30, 2025
Actual
Project
Authorization
Prior
Years
Current
Year
Total To
Date
Variance
Positive
(Negative)
Cultural and Recreation
Cane Creek Park Camp Store 950,000 50,524 468,761 519,285 430,715
Cane Creek Park Campground R&R 600,070 435,832 139,926 575,758 24,312
Jesse Helms Park Amenities Improvements 500,000 19,500 -19,500 480,500
Jesse Helms Park Lighting 400,000 -6,794 6,794 393,206
Library Replace Metal Architectural Panels 857,712 33,790 746,271 780,061 77,651
Parks and Recreation ADA Improvements 350,000 ---350,000
Parks and Recreation R&R 811,254 590,903 183,399 774,302 36,952
Parks and Recreation Paving 232,460 ---232,460
Southwest Union Library 14,817,414 14,266,245 234,479 14,500,724 316,690
Economic and Physical Development
Ag Center Generator 350,000 19,240 -19,240 330,760
EDC Barn Project 13,577,000 72,754 665,454 738,208 12,838,792
EDC-Industrial Park 18,212,405 18,131,911 - 18,131,911 80,494
Planning-NC DOT Projects 1,125,000 315,250 -315,250 809,750
Education
Design Work for Forest Hills and East Elementary 4,900,000 4,689,824 210,176 4,900,000 -
East Elementary Bond Project 44,092,589 15,849,219 22,007,624 37,856,843 6,235,746
Forest Hills Bond Project 104,939,411 45,137,681 38,808,519 83,946,200 20,993,211
Transportation Facility-Bond Project 15,244,656 15,147,817 96,839 15,244,656 -
UCPS Interfund Transfer 14,247 ---14,247
Schools Capital Outlay 5YR Laptop Lease 20,955,255 17,198,102 3,448,512 20,646,614 308,641
Schools Capital Outlay FY 2021 Building Systems 6,595,500 6,243,230 352,270 6,595,500 -
Schools Capital Outlay FY 2021 Exp. & Renov.5,075,514 4,782,605 292,909 5,075,514 -
Schools Capital Outlay FY 2022 Building Systems 7,889,494 4,357,995 3,482,344 7,840,339 49,155
Schools Capital Outlay FY 2022 Classroom F&E 458,850 376,298 82,552 458,850 -
Schools Capital Outlay FY 2022 Exp. and Renov.3,460,350 3,131,355 328,995 3,460,350 -
Schools Capital Outlay FY 2022 Roofing 2,100,000 1,549,366 506,634 2,056,000 44,000
Schools Capital Outlay FY 2022 Safety & Security 1,210,773 934,059 276,714 1,210,773 -
Schools Capital Outlay FY 2023 Building Systems 8,639,286 6,853,593 1,196,962 8,050,555 588,731
Schools Capital Outlay FY 2023 Classroom F&E 275,000 206,608 68,392 275,000 -
Schools Capital Outlay FY 2023 Exp. and Renov.5,833,103 4,453,484 495,092 4,948,576 884,527
Schools Capital Outlay FY 2023 Painting 714,000 677,400 27,200 704,600 9,400
Schools Capital Outlay FY 2023 Roofing 1,870,000 1,094,807 451,368 1,546,175 323,825
Schools Capital Outlay FY 2023 Vehi & Equip 461,031 419,594 35,448 455,042 5,989
Schools Capital Outlay FY 2024 ADA 144,900 61,362 74,624 135,986 8,914
Schools Capital Outlay FY 2024 Building Systems 8,598,550 761,654 2,271,752 3,033,406 5,565,144
Schools Capital Outlay FY 2024 Classroom F&E 120,750 63,145 -63,145 57,605
Schools Capital Outlay FY 2024 East Union Ph I 2,721,015 - 1,011,850 1,011,850 1,709,165
Schools Capital Outlay FY 2024 Exp. and Renov.4,719,548 943,897 1,345,135 2,289,032 2,430,516
Schools Capital Outlay FY 2024 Marvin R HVAC 1,129,013 5,707 86,898 92,605 1,036,408
Schools Capital Outlay FY 2024 Painting 1,298,325 139,875 789,038 928,913 369,412
Schools Capital Outlay FY 2024 Roofing 2,307,976 -634,011 634,011 1,673,965
Schools Capital Outlay FY 2024 Safety & Security 505,943 175,417 66,935 242,352 263,591
Schools Capital Outlay FY 2024 Transportation 421,000 409,576 11,424 421,000 -
Schools Capital Outlay FY 2024 Vehi & Equip 970,043 783,146 167,328 950,474 19,569
Schools Capital Outlay FY 2025 Band Equipment 50,000 ---50,000
Schools Capital Outlay FY 2025 Building Systems 3,332,600 -720,898 720,898 2,611,702
Schools Capital Outlay FY 2025 Classroom F&E 2,500,000 -556,348 556,348 1,943,652
Schools Capital Outlay FY2025 East Union Ph II 28,430,000 --- 28,430,000
Schools Capital Outlay FY 2025 Exp. and Renov.4,469,410 - 2,235,906 2,235,906 2,233,504
Schools Capital Outlay FY 2025 MR HVAC 2,640,000 - 1,495,990 1,495,990 1,144,010
Schools Capital Outlay FY 2025 Parkwood High 10,995,000 -34,000 34,000 10,961,000
Schools Capital Outlay FY 2025 Safety & Security 468,600 -365,668 365,668 102,932
Schools Capital Outlay FY 2025 Trans/Veh 3,020,425 - 2,823,383 2,823,383 197,042
H-4
Continued on next page
785
Union County, North Carolina Schedule 49
General Capital Project Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
From Inception and for the Year Ended June 30, 2025
Actual
Project
Authorization
Prior
Years
Current
Year
Total To
Date
Variance
Positive
(Negative)
SPCC 2024 IT Infrastructure 500,000 ---500,000
SPCC Access Controls 647,780 647,780 -647,780 -
SPCC Aseptic Training Center 6,175,100 1,893,682 4,281,418 6,175,100 -
SPCC Bookstore Library Conversion 303,440 -27,176 27,176 276,264
SPCC Braswell Building HVAC 176,269 176,269 -176,269 -
SPCC Building A Restrooms 238,000 238,000 -238,000 -
SPCC Building A Salon Renovation 775,000 -775,000 775,000 -
SPCC Camera System 239,400 134,158 83,878 218,036 21,364
SPCC Campus Improvement Ph 1 765,004 -20,664 20,664 744,340
SPCC Capital Maintenance 115,900 -115,900 115,900 -
SPCC Center for Entrepreneurship 32,725,000 969,477 1,258,821 2,228,298 30,496,702
SPCC HVAC and Security 100,000 -100,000 100,000 -
SPCC Land Purchase 1,908,000 25,000 1,883,000 1,908,000 -
SPCC Make Up Air Unit 75,000 74,700 300 75,000 -
SPCC Parking 345,000 ---345,000
SPCC Renovations Building A 10,740,000 10,724,540 15,460 10,740,000 -
SPCC Renovations Building B 1,800,000 607,103 1,192,897 1,800,000 -
SPCC Resurfacing of Parking Lot 467,100 ---467,100
SPCC STEM Building 19,873,539 19,873,539 - 19,873,539 -
SPCC Technology 175,000 -175,000 175,000 -
SPCC Tyson Driving Pad 2,688,560 -3,270 3,270 2,685,290
SPCC Website Redesign 200,000 149,332 50,668 200,000 -
Principal - leases 59,521 21,446 38,074 59,520 1
Interest - leases 6,401 2,554 3,846 6,400 1
Total expenditures 591,359,140 282,701,093 108,628,268 391,329,361 200,029,779
Revenues under expenditures (551,210,973)(259,985,720)(102,881,183)(362,866,903)188,344,070
OTHER FINANCING SOURCES (USES)
Transfers from other funds 170,840,035 148,082,734 23,123,499 171,206,233 366,198
Transfer in-Water and Sewer Fund 327,500 327,500 -327,500 -
Transfers to other funds (3,152,000) (3,052,000) (100,000) (3,152,000)-
Issuance of general obligation bonds 361,249,194 267,397,151 - 267,397,151 (93,852,043)
Issuance of general obligation bonds, premiums 16,394,568 25,096,611 - 25,096,611 8,702,043
Issuance of refunding installment financing 5,551,676 5,551,676 - 5,551,676 -
Total other financing sources (uses)551,210,973 443,403,672 23,023,499 466,427,171 (84,783,802)
Revenues and other financing
sources over (under) expenditures
and other financing uses $-$183,417,952 (79,857,684)$103,560,268 $103,560,268
FUND BALANCE
Beginning of year - July 1 183,417,952
End of year - June 30 $ 103,560,268
H-5 786
H-6 787
Enterprise Funds
Enterprise Funds account for operations that are financed and operated in a manner similar to
private business enterprises - where the intent of the governing body is that the cost of providing
goods and services to the general public on a continuing basis be financed or recovered primarily
through user charges; or where the governing body has decided that periodic determination of net
income is appropriate for accountability purposes.
Water and Sewer Fund - This fund accounts for the County's water and sewer operations.
Solid Waste Fund - This fund accounts for the County's solid waste operations.
I-1 788
I-2 789
Union County, North Carolina Schedule 50
Water and Sewer Fund
Schedule of Revenues and Expenditures -
Budget and Actual (Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Final
Budget Actual
Variance
Positive
(Negative)
2024
Actual
REVENUES
Operating revenues
Charges for services $82,515,870 $82,963,181 $447,311 $77,695,377
Miscellaneous revenue -3,746 3,746 15,352
Other operating revenue 2,078,245 1,749,887 (328,358)1,819,781
Total 84,594,115 84,716,814 122,699 79,530,510
Nonoperating revenues
Investment earnings 550,000 6,942,572 6,392,572 7,676,912
Sale of capital assets 70,000 115,521 45,521 2,557
Total 620,000 7,058,093 6,438,093 7,679,469
Total revenues 85,214,115 91,774,907 6,560,792 87,209,979
EXPENDITURES
Administration 27,905,715 19,731,494 8,174,221 18,098,821
Water regulatory compliance 123,508 90,624 32,884 102,443
Water system operations 8,299,837 7,569,257 730,580 7,241,757
Water system maintenance and repairs 5,193,997 5,016,589 177,408 4,549,555
Sewer-county customers system operations 17,647,249 13,063,907 4,583,342 12,458,411
Sewer-county customers system maint & repairs 665,871 683,790 (17,919)528,231
Sewer-Marshville/Monroe system operations 369,795 354,660 15,135 342,561
Sewer regulatory compliance 319,320 276,414 42,906 255,471
Revenue bonds - principal 11,970,000 11,970,000 -11,405,000
Interest on long term debt 13,769,471 13,769,471 -14,332,421
Total expenditures 86,264,763 72,526,206 13,738,557 69,314,671
Revenues over (under) expenditures (1,050,648)19,248,701 20,299,349 17,895,308
OTHER FINANCING SOURCES (USES)
Transfers out
Transfers out Water and Sewer Capital Project
Fund (5,629,614)(5,629,614)-(50,201,447)
Transfers In
Transfer in Water and Sewer District Fund ---17,071,897
Transfer in Water Sewer District SDF CRF -670,153 670,153 2,025,500
Capital contributions - cash-other -1,112 1,112 720
Issuance of lease liability ---11,476
Issuance of subscription liability 1,248,928 1,248,928 -1,135,873
Total other financing sources (uses)(4,380,686)(3,709,421)671,265 (29,955,981)
APPROPRIATED FUND BALANCE (5,431,334)-5,431,334 -
Revenues, other financing sources and
appropriated fund balance over (under)
expenditures and other financing uses $(10,862,668)$15,539,280 $26,401,948 $(12,060,673)
I-3 790
Union County, North Carolina Schedule 51
Water and Sewer District Fund
Schedule of Revenues and Expenditures -
Budget and Actual (Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Final
Budget Actual
Variance
Positive
(Negative)
2024
Actual
OTHER FINANCING SOURCES (USES)
Transfers out Water and Sewer Operating Fund $-$-$-$(17,071,897)
Total other financing sources (uses)---(17,071,897)
Revenues, other financing sources and
appropriated fund balance over (under)
expenditures and other financing uses $-$-$-$(17,071,897)
I-4 791
Union County, North Carolina Schedule 52
Water and Sewer - System Development Fees Capital
Reserve Fund
Schedule of Revenues and Expenditures -
Budget and Actual (Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Final
Budget Actual
Variance
Positive
(Negative)
2024
Actual
OTHER FINANCING SOURCES (USES)
Transfers out Water and Sewer Capital Project
Fund $ (5,907,201) $ (5,907,201) $- $ (4,958,655)
Transfers out Water and Sewer Operating Fund (670,153) (670,153)- (2,025,500)
Capital contributions - system development fees - 11,535,872 11,535,872 6,563,539
Total other financing sources (uses)(6,577,354)4,958,518 11,535,872 (420,616)
APPROPRIATED FUND BALANCE (6,577,354)-6,577,354 -
Revenues, other financing sources and
appropriated fund balance over (under)
expenditures and other financing uses $(13,154,708)$4,958,518 $18,113,226 $(420,616)
I-5 792
Union County, North Carolina Schedule 53
Water and Sewer Capital Project Fund
Schedule of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual (Non-GAAP)
From Inception and for the Year Ended June 30, 2025
Project
Authorization
Prior
Years Actual
Total To
Date
Variance
Positive
(Negative)
REVENUES
Nonoperating revenues
Investment earnings $ 3,024,036 $ 3,284,575 $- $ 3,284,575 $260,539
Intergovernmental 70,360,000 2,587,741 30,451,873 33,039,614 (37,320,386)
Total revenues 73,384,036 5,872,316 30,451,873 36,324,189 (37,059,847)
EXPENDITURES
Administrative Capital Outlay
12 ML WRF Adm Building 1,583,512 1,568,304 -1,568,304 15,208
CCWRF Admin Building 1,325,000 122,300 15,576 137,876 1,187,124
Master Plan Update 1,360,834 1,212,671 147,226 1,359,897 937
Op Center Expansion & Renovation 14,543,060 42,920 147,163 190,083 14,352,977
Water Capital Outlay
821 Zone Providence Rd BPS Sup 2,300,000 ---2,300,000
853 East Zone Transmission 480,000 ---480,000
853 W Zone Transmission Main Ph 1 24,058,971 23,546,663 2,800 23,549,463 509,508
853 W Zone Transmission Main Ph 2 2,073,321 2,073,320 -2,073,320 1
853 W Zone Transmission Main Ph 3 1,365,580 545,491 125,338 670,829 694,751
853 W Zone Transmission Main Ph 4 13,200,000 ---13,200,000
853 West Hydraulic Modeling 100,000 -59,164 59,164 40,836
880 Zone Charlotte Interconnection 1,078,000 ---1,078,000
935 East Zone Tank 926,000 ---926,000
Advanced Metering Infrastructure 18,212,625 13,380,931 2,630,189 16,011,120 2,201,505
Chestnut Lane Connector Water 775,000 ---775,000
CRWTP Expansion 8,962,579 ---8,962,579
CRWTP Mitigation 35,866 ---35,866
CRWTP Water Pump Upgrade 925,810 786,179 76,081 862,260 63,550
Emerald Woods Water Line 800,000 114,057 497,873 611,930 188,070
Galvanized Water Line Replacement 905,794 836,685 -836,685 69,109
Indian Trail Additional Tank 2,488,000 ---2,488,000
Indian Trail Road Streetscape 1,100,000 15,200 -15,200 1,084,800
Lawyers-Rocky River Road Roundabout 400,000 ---400,000
Marshville Tank Interior Rehabilitation 1,000,000 -60,801 60,801 939,199
Marshville Water Tank Rehabilitation 1,280,406 1,059,846 47,461 1,107,307 173,099
Moore Park Water Main Extension 50,000 -31,200 31,200 18,800
New Additional Marshville Tank 3,250,373 3,222,863 2,306 3,225,169 25,204
Risk & Resiliency Assessment 160,000 -88,800 88,800 71,200
SCADA 1,714,852 202,059 115,238 317,297 1,397,555
SCADA Master Plan Water 9,200,000 3,465,890 1,105,568 4,571,458 4,628,542
Short Water Line Extensions 20,005,801 7,766,827 2,599,071 10,365,898 9,639,903
Stack Road Water Line 793,488 760,403 -760,403 33,085
Stallings Road Water Line 329,077 329,076 -329,076 1
Storage Tank Rehabilitation 425,000 ---425,000
Water R&R Program 4,540,000 ---4,540,000
Water Treatment PFAS Study 103,000 73,950 29,050 103,000 -
Waxhaw Water Improvements 430,600 418,084 187 418,271 12,329
Yadkin Carbon Dioxide Pilot Study 50,000 -9,905 9,905 40,095
Yadkin Distribution System Improvements 37,450,000 3,295,516 22,008,272 25,303,788 12,146,212
Yadkin Program Management 17,045,420 16,797,863 49,374 16,847,237 198,183
Yadkin Raw Water Intake & Pump Station 160,240,720 156,565,558 214,051 156,779,609 3,461,111
Yadkin Water Supply 4,691,510 4,166,280 -4,166,280 525,230
Yadkin Water Treatment Plant 120,655,044 117,213,080 565,992 117,779,072 2,875,972
Yadkin-Montgomery County Settlement 784,943 778,318 -778,318 6,625
Yadkin-Stanly County Settlement 1,038,440 1,022,986 -1,022,986 15,454
Sewer Capital Outlay
12 Mile Creek Exp 7.5 to 9 MGD 56,390,000 2,237,798 6,037,111 8,274,909 48,115,091
12 Mile Creek I&I Abatement 1,232,981 414,955 355,181 770,136 462,845
CCWRF Electrical Improvements 3,908,962 3,848,239 -3,848,239 60,723
CCWRF Process Improvements 4,240,000 4,129,769 -4,129,769 110,231
Collection System SSES & Rehab 798,919 544,824 -544,824 254,095
Crooked Creek Interceptor Improve Ph 1 635,129 570,196 29,554 599,750 35,379
Crooked Creek Interceptor Improve Ph 2 20,670,400 2,766,002 6,296,504 9,062,506 11,607,894
Crooked Creek UV Equipment 3,598,710 349,055 2,053,206 2,402,261 1,196,449
Continued on next pageI-6 793
Union County, North Carolina Schedule 53
Water and Sewer Capital Project Fund
Schedule of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual (Non-GAAP)
From Inception and for the Year Ended June 30, 2025
Project
Authorization
Prior
Years Actual
Total To
Date
Variance
Positive
(Negative)
East Fork Interceptor Improvements 3,829,000 -62,762 62,762 3,766,238
Eastside #3 Pump Station Improvements 50,000 -21,819 21,819 28,181
EDC Industrial Park Pump Station 3,700,000 2,670,658 613,315 3,283,973 416,027
Forest Park Pump Station Improvements 451,000 -49,850 49,850 401,150
Grassy Branch WRF Expansion 11,750,000 754,464 4,710,240 5,464,704 6,285,296
Helmsville Force Main Replacement 800,000 30,015 466,539 496,554 303,446
Hwy 74/IT Fairview Rd Replacement 1,500,000 -37,800 37,800 1,462,200
Lower Crooked Creek Site B 4,817,506 4,814,760 -4,814,760 2,746
Poplin Force Main Relocation 600,000 40,000 -40,000 560,000
Poplin Road Pump Station Interim IP 17,140,281 16,157,753 -16,157,753 982,528
Potter-Pleasant Plains WW 2,300,000 ---2,300,000
SCADA Master Plan Wastewater 9,200,000 3,796,064 1,128,377 4,924,441 4,275,559
Sewer PS Rehab Assessment Study 100,000 -49,232 49,232 50,768
Six Mile Crk Joe Kerr Manhole Rehab 60,000 ---60,000
SPCC Extension 660,000 ---660,000
Stallings-Collection System 388,200 106,200 -106,200 282,000
STEG Assessment Waxhaw 4,120,000 238,225 10,614 248,839 3,871,161
STEG Asset Inventory/Assessment 3,104,302 1,851,461 4,658 1,856,119 1,248,183
STEG Indian Trail/Stallings Sewer Replacement 3,400,000 -168,146 168,146 3,231,854
Wastewater Pump Station Improvement 3,377,314 136,608 103,139 239,747 3,137,567
Wastewater R&R Program 2,476,068 80,376 -80,376 2,395,692
Wastewater Treatment Plant R&R 300,181 179,310 -179,310 120,871
Waxhaw Interceptor 6,243,160 6,046,801 (184,877)5,861,924 381,236
West Fork 12ML Interceptor Improvement 13,931,135 12,743,466 151,265 12,894,731 1,036,404
WRF Process Evaluation 591,380 481,031 86,793 567,824 23,556
Total expenditures 670,603,254 426,371,350 52,879,914 479,251,264 191,351,990
Revenues over expenditures (597,219,218)(420,499,034)(22,428,041)(442,927,075)154,292,143
OTHER FINANCING SOURCES
Transfers from General Fund 400,000 400,000 -400,000 -
Transfer from General Capital Project Fund 3,000,000 3,000,000 -3,000,000 -
Transfers from water and sewer operating fund 161,598,365 158,365,108 5,629,614 163,994,722 2,396,357
Transfer from special revenue fund 16,700,000 700,000 4,902,476 5,602,476 (11,097,524)
Transfer in Water Sewer District SDF CRF 23,782,446 17,893,445 5,907,201 23,800,646 18,200
Capital contributions - cash-other 400,000 3,013,714 429,549 3,443,263 3,043,263
Revenue bonds issuance premiums 8,765,000 20,404,154 -20,404,154 11,639,154
Revenue bonds issuance 382,573,407 336,523,775 -336,523,775 (46,049,632)
Total other financing sources 597,219,218 540,300,196 16,868,840 557,169,036 (40,050,182)
Revenues and other financing
sources over (under) expenditures $-$119,801,162 (5,559,201)$114,241,961 $114,241,961
FUND BALANCE
Beginning of year - July 1 119,801,162
End of year - June 30 $ 114,241,961
I-7 794
Union County, North Carolina Schedule 54
Water and Sewer Fund
Schedule of Reconciliation of Budgetary Basis (Non-GAAP)
to Full Accrual Basis
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Revenues and other financing sources over (under) expenditures and
other financing uses
Operating Fund $15,539,280 $(12,060,673)
Water and Sewer District -(17,071,897)
Water and Sewer SDF CRF 4,958,518 (420,616)
Water and Sewer Capital Project Fund (5,559,201)22,946,040
Total 14,938,597 (6,607,146)
Reconciling items
Amortization of G.O. and revenue bond premium 1,680,794 1,680,794
Payment of debt principal 11,970,000 11,405,000
Increase (decrease) in compensated absences payable (629,748)(207,502)
Increase (decrease) in interest expense accrual 47,421 44,606
Increase (decrease) in inventories (525,686)556,905
Decrease in allowance for uncollectible accounts (186,509)(60,715)
Increase (decrease) in net pension asset, separation allowance 2,118 (8,098)
Increase (decrease) in net other post employment benefit liability (5,403,433)164,744
Capital Outlay 53,291,262 32,012,137
Capital contributions 21,448,484 10,254,323
Gain (loss) on investment in joint venture (978,448)(1,297,343)
Loss on disposal of capital asset (7,210)-
Depreciation (33,915,354)(29,255,458)
Increase (decrease) in pension expense (667,743)(1,068,306)
Amortization of deferred loss on refundings (220,934)(220,934)
Amortization of lease assets (19,177)(18,088)
Amortization of subscription assets (486,764)(403,097)
Issuance of lease liability -(11,476)
Issuance of subscription liability (1,248,928)(1,135,873)
Right to use lease asset -11,476
Right to use subscription asset 1,248,928 1,135,873
Revenue bond arbitrage rebate liability -91,181
Total 45,399,073 23,670,149
Change in net position $60,337,670 $17,063,003
I-8 795
Union County, North Carolina Schedule 55
Solid Waste Fund
Schedule of Revenues and Expenditures -
Budget and Actual (Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Final
Budget Actual
Variance
Positive
(Negative)
2024
Actual
REVENUES
Operating Revenues
Charges for services $13,131,504 $13,306,696 $175,192 $10,097,690
Disposal fees 480,200 695,701 215,501 711,526
Miscellaneous revenue ---5,339
Other operating revenue 25,000 65,007 40,007 58,346
Total 13,636,704 14,067,404 430,700 10,872,901
Nonoperating Revenue
Investment earnings 100,000 622,618 522,618 641,934
Intergovernmental -20,479 20,479 20,113
Sale of capital assets -3,198 3,198 8,538
Total 100,000 646,295 546,295 670,585
Total revenues 13,736,704 14,713,699 976,995 11,543,486
EXPENDITURES
Personnel 2,850,971 2,750,885 100,086 2,523,482
Operating expense 9,938,801 8,876,016 1,062,785 7,423,302
Total expenditures 12,789,772 11,626,901 1,162,871 9,946,784
Revenues over (under) expenditures 946,932 3,086,798 2,139,866 1,596,702
OTHER FINANCING SOURCES (USES)
Transfers from General Fund 650,000 650,000 -550,000
Transfers in
Transfers to Solid Waste Capital Project Fund (1,400,000)(1,400,000)-(1,112,000)
Issuance of lease liability ---(200)
Total other financing sources (uses)(750,000)(750,000)-(562,200)
APPROPRIATED FUND BALANCE 196,932 -(196,932)-
Revenues, other financing sources and
appropriated fund balance over (under)
expenditures and other financing uses $393,864 $2,336,798 $1,942,934 $1,034,502
I-9 796
Union County, North Carolina Schedule 56
Solid Waste Capital Reserve Fund
Schedule of Revenues and Expenditures -
Budget and Actual (Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
Final
Budget Actual
Variance
Positive
(Negative)
2024
Actual
TOTAL $-$-$-$-
Revenues, other financing sources and
appropriated fund balance over (under)
expenditures and other financing uses $-$-$-$-
I-10 797
Union County, North Carolina Schedule 57
Solid Waste Capital Project Fund
Schedule of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual (Non-GAAP)
From Inception and for the Year Ended June 30, 2025
Project
Authorization
Prior
Years Actual
Total To
Date
Variance
Positive
(Negative)
EXPENDITURES
Austin Chaney Site Redesign $ 3,846,300 $ 3,613,120 $55,321 $ 3,668,441 $177,859
C&D Cell Expansion 700,000 117,751 -117,751 582,249
Landfill Access Road Widening 125,000 ---125,000
Scalehouse Renovation 350,000 ---350,000
Landfill Operations Center 1,500,000 ---1,500,000
MSW Transfer Station Expansion 150,000 ---150,000
Total expenditures 6,671,300 3,730,871 55,321 3,786,192 2,885,108
Revenues over expenditures (6,671,300)(3,730,871)(55,321)(3,786,192)2,885,108
OTHER FINANCING SOURCES
Transfers from water and sewer operating fund 6,671,300 5,271,300 1,400,000 6,671,300 -
Total other financing sources 6,671,300 5,271,300 1,400,000 6,671,300 -
Revenues and other financing
sources over (under) expenditures $-$1,540,429 1,344,679 $2,885,108 $2,885,108
FUND BALANCE
Beginning of year - July 1 1,540,429
End of year - June 30 $ 2,885,108
I-11 798
Union County, North Carolina Schedule 58
Solid Waste Fund
Schedule of Reconciliation of Budgetary Basis (Non-GAAP)
to Full Accrual Basis
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Revenues and other financing sources over (under) expenditures and
other financing uses
Operating Fund $2,336,798 $1,034,502
Solid Waste Capital Fund 1,344,679 (2,312,893)
Total 3,681,477 (1,278,391)
Reconciling items
Increase (decrease) in compensated absences payable (68,311)(6,894)
Decrease in allowance for uncollectible accounts 49,066 18,621
Increase (decrease) in net pension asset, separation allowance 26,654 (578)
Increase (decrease) in net other post employment benefit liability (707,902)39,659
Capital Outlay 443,012 3,565,262
Depreciation (626,073)(606,494)
Increase in accrued landfill postclosure care costs (136,054)1,020,400
Increase (decrease) in pension expense (88,877)(113,712)
Amortization of lease assets (970)(915)
Issuance of lease liability -200
Right to use lease asset -(200)
Total (1,109,455)3,915,349
Change in net position $2,572,022 $2,636,958
I-12 799
I-13 800
Internal Service Funds
The Internal Service Funds account for the financing of goods or services provided by one
department to other departments of the County on a cost-reimbursement basis.
Health Benefits Fund - This fund accounts for amounts from individual departments and
employees to pay health benefit costs.
Workers' Compensation Fund - This fund accounts for amounts from individual departments to
pay workers' compensation claims.
Property and Casualty Fund - This fund accounts for amounts from individual departments to
pay property and casualty claims and premiums.
J-1 801
J-2 802
Union County, North Carolina Schedule 59
Health Benefits Fund
Schedule of Revenues and Expenditures
(Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Operating revenues
Interfund charges and employee contributions $26,598,569 $26,635,144 $36,575 $27,044,917
Total 26,598,569 26,635,144 36,575 27,044,917
Nonoperating revenues
Other operating revenue -44 44 -
Investment earnings 9,705 174,761 165,056 330,704
Total transfers ----
Total revenues 26,608,274 26,809,949 201,675 27,375,621
EXPENDITURES
Operating expenditures
Personnel -213 (213)-
Other operating expenditures 3,743,916 3,551,343 192,573 3,579,434
Health benefit claims and premiums 27,164,358 27,908,399 (744,041)23,707,072
Total expenditures 30,908,274 31,459,955 (551,681)27,286,506
Revenues over (under) expenditures (4,300,000)(4,650,006)(350,006)89,115
APPROPRIATED FUND BALANCE 4,300,000 -(4,300,000)-
Revenues and appropriated fund balance
over (under) expenditures $-$(4,650,006)$(4,650,006)$89,115
Reconciliation from budgetary basis (modified accrual) to full
accrual basis
Revenues over expenditures $(4,650,006)$89,115
Increase (decrease) in health benefit claims payable (9,560)(25,446)
Change in net position $(4,659,566)$63,669
J-3 803
Union County, North Carolina Schedule 60
Workers Compensation Fund
Schedule of Revenues and Expenditures
(Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Operating revenues
Interfund charges and employee contributions $795,408 $799,979 $4,571 $680,107
Insurance Reimbursement ---7,474
Total 795,408 799,979 4,571 687,581
Nonoperating revenues
Investment earnings 9,017 72,172 63,155 68,378
Total revenues 804,425 872,151 67,726 755,959
EXPENDITURES
Operating expenditures
Personnel 73,074 47,130 25,944 82,161
Other operating expenditures 425,626 281,569 144,057 317,309
Worker's compensation claims 305,725 144,893 160,832 385,704
Total expenditures 804,425 473,592 330,833 785,174
Revenues over (under) expenditures -398,559 398,559 (29,215)
Reconciliation from budgetary basis (modified accrual) to full
accrual basis
Revenues over expenditures $398,559 $(29,215)
Increase (decrease) in workers' compensation claims payable 224,384 22,434
Increase (decrease) in compensated absences payable (821)9,620
Increase (decrease) in pension expense 5,860 676
Increase (decrease) in net other post employment benefit
liability (15,079)(24,003)
Change in net position $612,903 $(20,488)
J-4 804
Union County, North Carolina Schedule 61
Property and Casualty Fund
Schedule of Revenues and Expenditures
(Non-GAAP)
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
Final
Budget Actual
Variance
Positive
(Negative)Actual
REVENUES
Operating revenues
Interfund charges and employee contributions $2,176,636 $2,181,196 $4,560 $2,332,484
Miscellaneous revenue ---352
Total 2,176,636 2,181,196 4,560 2,332,836
Nonoperating revenues
Investment earnings 3,951 38,898 34,947 31,764
Total transfers ----
Total revenues 2,180,587 2,220,094 39,507 2,364,600
EXPENDITURES
Operating expenditures
Personnel 73,074 46,977 26,097 77,444
Property and casualty claims and premiums 2,219,843 1,951,135 268,708 1,857,374
Total expenditures 2,292,917 1,998,112 294,805 1,934,818
Revenues over (under) expenditures (112,330)221,982 334,312 429,782
APPROPRIATED FUND BALANCE 112,330 -(112,330)-
Revenues and appropriated fund balance
over (under) expenditures $-$221,982 $221,982 $429,782
Reconciliation from budgetary basis (modified accrual) to full
accrual basis
Revenues over (under) expenditures $221,982 $429,782
Increase (decrease) in property and casualty claims payable (38,243)(97,342)
Increase (decrease) in compensated absences payable (821)9,414
Increase (decrease) in pension expense 5,034 936
Increase (decrease) in net other post employment benefit
liability (16,788)(22,296)
Change in net position $171,164 $320,494
J-5 805
J-6 806
Fiduciary Funds
Trust Funds account for assets held by the County in a trustee capacity. Custodial Funds account
for assets held by the County as an agent for individuals or other governments.
Pension Trust Fund
Special Separation Allowance Fund - This fund accounts for the accumulation of resources for
the payment of special separation benefits to qualified County employees.
Other Postemployment Retiree Healthcare Benefits (OPEB) Fund - This fund accounts for the
accumulation of resources for the payment of retirees' healthcare benefits to qualified County
employees.
Custodial Funds
Jail Inmate Fund - This fund accounts for monies held by the Union County Sheriff's Office (Jail)
for the benefit of certain individuals.
Municipal Tax Collection Fund - This fund accounts for the proceeds of taxes that are collected
by the County on behalf of the municipalities within the County.
Gross Rental Receipts Tax Fund - This fund accounts for the proceeds of municipalities that
levy a local tax on gross receipts derived from the short-term lease or rental of vehicles at retail to
the general public, which are collected by the County on behalf of the municipalities within the
County.
K-1 807
K-2 808
Union County, North Carolina Schedule 62
Special Separation Allowance Fund
Schedule of Revenues, Expenses, and Changes in
Fiduciary Net Position - Pension Trust Fund
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
ADDITIONS
Operating revenues
Employer contributions $2,981,045 $2,761,020
Net investment income 320,784 63,760
Total revenues 3,301,829 2,824,780
DEDUCTIONS
Operating expenses
Employee benefits 1,772,203 1,639,110
Revenues under expenses 1,529,626 1,185,670
NET POSITION
Beginning of year-July 1 6,301,414 5,115,744
End of year-June 30 $7,831,040 $6,301,414
Funds do not reconcile by:-(7,831,040)
K-3 809
Union County, North Carolina Schedule 63
Other Postemployment Retiree Healthcare Benefits (OPEB) Fund
Schedule of Revenues, Expenses, and Changes in
Fiduciary Net Position - Pension Trust Fund
For the Year Ended June 30, 2025
With Comparative Actual Amounts for the Year Ended June 30, 2024
2025 2024
ADDITIONS
Operating revenues
Employer contributions $4,487,718 $7,441,924
Net investment income 7,682,268 6,745,335
Total revenues 12,169,986 14,187,259
DEDUCTIONS
Operating expenses
Employee benefits 4,487,718 4,322,657
Revenues under expenses 7,682,268 9,864,602
NET POSITION
Beginning of year-July 1 71,562,727 61,698,125
End of year-June 30 $79,244,995 $71,562,727
Funds do not reconcile by:-(79,244,995)
K-4 810
Additional
Financial Data
This section contains additional information on property taxes.
Schedule of Ad Valorem Taxes Receivable - General Fund
Analysis of Current Tax Levy - County-Wide Levy
L-1 811
L-2 812
Union County, North Carolina Schedule 64
Schedule of Ad Valorem Taxes Receivable - General Fund
June 30, 2025
Uncollected Additions Collections Uncollected
Fiscal Balance and and Balance
Year June 30, 2024 Adjustments Credits June 30, 2025
2024-2025 $ - $ 176,883 $ 70,619 $ 106,264
2023-2024 499,157 245,681,439 245,837,359 343,237
2022-2023 254,734 73,256 228,524 99,466
2021-2022 127,650 129,668 194,932 62,386
2020-2021 85,047 81,738 118,016 48,769
2019-2020 83,269 1,836 22,168 62,937
2018-2019 93,805 (1,577) 8,341 83,887
2017-2018 50,640 (1,080) 2,390 47,170
2016-2017 41,809 - 2,610 39,199
2015-2016 34,974 - 2,383 32,591
2014-2015 18,033 - 2,180 15,853
2013-2014 36,073 - 36,073 -
$ 1,325,191 $ 246,142,163 $ 246,525,595 $ 941,759
Less: Allowance for uncollectible ad valorem taxes receivable (254,769)
Ad valorem taxes receivable (net) $ 686,990
Reconcilement with revenues
Taxes - ad valorem $ 247,329,501
Reconciling items
2025-2026 tax prepayments 70,619
Write-offs per statute of limitations 36,073
Collections in advance (93,874)
Interest, advertising cost recovery, and garnishments (810,487)
Foreclosure fees and overpayments (6,236)
Rounding adjustment (1)
Total reconciling items (803,906)
Total collections and credits $ 246,525,595
L-3 813
Union County, North Carolina Schedule 65
Analysis of Current Tax Levy
County-Wide Levy
For the Year Ended June 30, 2025
County-wide Total Levy
Property
excluding
Amount Registered Registered
Property of Motor Motor
Valuation Rate Levy Vehicles Vehicles
Original levy
Property taxed at current year's rate $ 40,732,994,296 0.5880 $ 239,488,819 $ 219,813,170 $ 19,675,649
Motor vehicles taxed at prior year's rate 988,644,449 0.5880 5,808,136 - 5,808,136
Motor vehicles taxed at prior year's rate 12,239,108 0.5880 72,986 - 72,986
Total 41,733,877,853 245,369,941 219,813,170 25,556,771
Discoveries
Property taxed at current year's rate 116,345,570 0.5880 684,112 684,111 -
Total 116,345,570 684,112 684,111 -
Abatements
Property taxed at current year's rate 63,369,782 0.5880 372,614 372,614 -
Total 63,369,782 372,614 372,614 -
Total property valuation $ 41,786,853,641
Net levy 245,681,439 220,124,668 25,556,771
Add: Uncollected taxes at June 30, 2024 499,157 499,157 -
Less: Uncollected taxes at June 30, 2025 (343,237)(343,237) -
Total collections and credits for 2024-2025 $ 245,837,359 $ 220,280,588 $ 25,556,771
Percent current year collected 100.06 % 100.06 % 100.00 %
SECONDARY MARKET DISCLOSURES
County-wide
Property Amount
Valuation Rate of Levy
Assessed valuation
Assessment ratio 67%
Real property $ 34,382,478,024
Personal property 2,429,655,896
Public service companies 624,722,651
37,436,856,571 0.5880 $ 220,124,668
Personal property-motor vehicles 3,349,113,513 0.5880 19,675,649
Personal property-motor vehicles 988,644,449 0.5880 5,808,136
Personal property-motor vehicles 12,239,108 0.5880 72,986
4,349,997,070 25,556,771
Total $ 41,786,853,641 $ 245,681,439
In addition to the county-wide rate, the following
table lists the levies by the county on behalf of
fire protection districts for the fiscal year ended
June 30, 2025:
Fire protection districts $ 16,192,753
Total $ 16,192,753
L-4 814
Statistical Section
The information presented in this section is provided for additional analysis purposes only and has
not been subjected to audit verification as presented.
Financial Trends – These tables contain trend information to help the reader understand how the
government’s financial performance and well-being have changed over time.
Net Position by Component Table 1
Changes in Net Position Table 2
Fund Balances of Governmental Funds Table 3
Changes in Fund Balances of Governmental Funds Table 4
Revenue Capacity – These tables contain information to help the reader assess the
government’s most significant local revenue source, the property tax
Ad Valorem Taxes-General Fund Table 5
Assessed Value of Taxable Property Table 6
Estimated Actual Value of Taxable Property Table 7
Property Tax Rates – Direct and Overlapping Governments Table 8
Construction Information Table 9
Principal Property Taxpayers Table 10
Property Tax Levies and Collections Table 11
Debt Capacity – These tables present information to help the reader assess the affordability of
the government’s current levels of outstanding debt and the government’s ability to issue
additional debt in the future.
Ratios of Outstanding Debt by Type Table 12
Ratios of General Bonded Debt Outstanding Table 13
Legal Debt Margin Information Table 14
Pledged Revenue Coverage per Revenue Bond Indenture – Table 15
Water and Sewer Bonds
Pledged Revenue Coverage – Water and Sewer Bonds Table 16
Demographic and Economic Information – These tables offer demographic and economic
indicators to help the reader understand the environment within which the government’s financial
activities take place.
Demographic and Economic Statistics Table 17
Principal Employers Table 18
Operating Information – These tables contain service and infrastructure data to help the reader
understand how the information in the government’s financial report relates to the services the
government provides and the activities it performs.
Full-time Equivalent Employees by Function/Program Table 19
Operating Indicators by Function/Program Table 20
Capital Asset Statistics by Function/Program Table 21
M-1 815
M-2 816
Table 1
Union County, North Carolina
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
Restated
2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025
Governmental activities:
Net investment in capital assets $ 50,856,584 $ 72,437,355 $ 86,556,007 $ 98,903,188 $ 14,861,530 $ 28,905,072 $ 50,651,906 $ 67,197,900 $ 73,828,805 $ 104,755,339
Restricted 62,691,666 52,573,379 101,469,756 97,719,693 73,441,423 107,862,145 89,263,583 227,642,813 246,301,451 70,773,412
Unrestricted (272,131,081)(242,163,566)(319,114,878)(312,549,502)(219,769,638)(242,772,927)(193,063,777)(291,579,857)(333,433,854)(273,053,871)
Total governmental activities net position $ (158,582,831) $ (117,152,832) $ (131,089,115) $ (115,926,621) $ (131,466,685) $ (106,005,710) $ (53,148,288) $ 3,260,856 $ (13,303,598) $ (97,525,120)
Business-type activities:
Net investment in capital assets $ 180,438,094 $ 205,909,308 $ 182,818,412 $ 142,191,339 $ 197,711,960 $ 210,314,809 $ 242,855,607 $ 254,079,819 $ 264,481,592 $ 308,362,821
Restricted 913,570 876,897 18,235,580 55,468,003 23,555 14,087,659 4,741,596 251,004 377,778 295,332
Unrestricted 103,696,563 98,608,352 109,741,302 131,762,175 148,377,282 140,171,753 150,575,115 174,561,233 183,809,581 202,383,224
Total business-type activities net position 285,048,227 $ 305,394,557 $ 310,795,294 $ 329,421,517 $ 346,112,797 $ 364,574,221 $ 398,172,318 $ 428,892,056 $ 448,668,951 $ 511,041,377
Primary government:
Net investment in capital assets $ 231,294,678 $ 278,346,663 $ 269,374,419 $ 241,094,527 $ 212,573,490 $ 239,219,881 $ 293,507,513 $ 321,277,719 $ 338,310,397 $ 413,118,160
Restricted 63,605,236 53,450,276 119,705,336 153,187,696 73,464,978 121,949,804 94,005,179 227,893,817 246,679,229 71,068,744
Unrestricted (168,434,518)(143,555,214)(209,373,576)(180,787,327)(71,392,356)(102,304,174)(42,488,662)(117,018,624)(149,624,273)(70,670,647)
Total primary government net position 126,465,396 $ 188,241,725 $ 179,706,179 $ 213,494,896 $ 214,646,112 $ 258,865,511 $ 345,024,030 $ 432,152,912 $ 435,365,353 $ 413,516,257
M-3 817
Table 2
Union County, North Carolina
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Expenses
Governmental Activities:
General government $ 17,427,812 $ 16,134,611 $ 15,906,013 $ 16,065,707 $ 25,254,536 $ 28,995,405 $ 35,354,835 $ 33,886,683 $ 38,567,467 $ 44,067,108
Public safety 52,402,492 57,578,659 59,894,161 67,026,282 72,845,343 74,294,108 69,232,976 92,602,509 105,841,345 129,619,494
Economic and physical development 2,729,040 2,933,004 3,598,518 4,905,724 4,939,816 5,067,559 9,308,379 5,585,773 6,021,141 11,509,257
Human services 38,311,835 44,403,278 41,198,351 45,685,378 49,623,331 57,758,191 53,295,379 59,608,975 62,297,408 80,253,669
Cultural and recreational 6,996,026 7,487,519 8,153,459 8,341,339 8,207,449 7,816,884 5,507,578 8,691,375 11,313,809 13,928,898
Education 114,373,247 114,522,089 117,388,325 142,232,139 169,570,717 140,119,720 145,593,143 150,878,680 220,924,425 228,898,675
Interest on long term debt 12,220,595 13,009,921 13,236,217 12,208,660 14,266,021 14,003,945 12,714,619 16,330,847 19,262,514 17,468,740
Total Governmental Activities $ 244,461,047 $ 256,069,081 $ 259,375,044 $ 296,465,229 $ 344,707,213 $ 328,055,812 $ 331,006,909 $ 367,584,842 $ 464,228,109 $ 525,745,841
Business-type Activities:
Water and sewer 37,743,763 44,396,330 46,256,524 50,629,603 54,648,868 32,709,337 66,136,936 70,410,768 86,797,790 129,239,499
Solid waste 4,480,119 4,746,161 5,066,103 5,183,839 6,072,828 7,209,309 9,020,044 9,728,256 9,453,996 12,866,429
Stormwater 166,741 359,971 - - - - - - - -
Total Business-type Activities 42,390,623 49,502,462 51,322,627 55,813,442 60,721,696 39,918,646 75,156,980 80,139,024 96,251,786 142,105,928
Total Expenses $ 286,851,670 $ 305,571,543 $ 310,697,671 $ 352,278,671 $ 405,428,909 $ 367,974,458 $ 406,163,889 $ 447,723,866 $ 560,479,895 $ 667,851,769
Program Revenues
Governmental Activities:
Charges for services:
General government $ - $ - $ - $ - $ 13,561,605 $ 10,663,324 $ 11,674,780 $ 10,293,086 $ 10,784,988 $ 10,161,321
Public safety 7,755,805 7,542,449 7,986,731 7,735,875 8,819,461 6,796,885 8,384,239 5,722,681 5,998,057 8,258,639
Human services 9,895,788 9,602,369 4,909,306 6,226,127 5,091,502 8,831,766 17,885,198 6,405,099 8,016,524 7,271,008
Other activities 2,524,474 2,966,685 9,353,755 9,826,010 1,777,412 4,097,252 4,875,776 2,959,389 3,097,108 3,124,216
Operating grants and contributions:
Human services 20,348,777 20,894,206 18,200,442 17,153,949 17,796,125 25,547,896 16,844,962 25,637,633 23,958,457 21,436,327
Education 9,119,985 10,335,409 10,844,845 12,193,079 13,014,041 14,515,306 16,286,320 17,697,393 16,604,681 16,253,555
General government - - - - 184,258 277,055 233,567 18,407,528 5,221,466 2,002,354
Other activities 3,977,275 4,828,443 4,797,940 5,171,314 4,619,805 4,793,792 5,434,206 6,752,680 7,464,895 13,557,043
Capital grants and contributions 68,520 242,226 - 16,310 423,161 294,098 - - 729,811 2,337,507
Total Governmental Activities $ 53,690,624 $ 56,411,787 $ 56,093,019 $ 58,322,664 $ 65,287,370 $ 75,817,374 $ 81,619,048 $ 93,875,489 $ 81,875,987 $ 84,401,970
Business-type Activities:
Charges for services:
Water and sewer $ 39,992,024 $ 52,611,512 $ 50,908,521 $ 49,747,920 $ 53,512,791 $ 33,418,576 $ 73,917,884 $ 78,819,459 $ 79,959,915 $ 113,294,406
Solid waste 5,200,090 5,581,482 5,434,204 6,216,595 6,890,017 7,955,165 9,024,723 10,114,105 10,871,901 14,067,404
Stormwater 46,386 - - - - - - - - -
Operating grants and contributions - - - - - - 12,888 4,706,371 (2,080,152) 20,479
Capital grants and contributions:
Water and sewer 17,816,555 11,322,960 8,363,042 13,487,093 14,126,775 16,088,204 22,093,752 12,395,716 17,297,076 63,866,890
Total Business-type Activities $ 63,055,055 $ 69,515,954 $ 64,705,767 $ 69,451,608 $ 74,529,583 $ 57,461,945 $ 105,049,247 $ 106,035,651 $ 106,048,740 $ 191,249,179
Total Primary Revenues $ 116,745,679 $ 125,927,741 $ 120,798,786 $ 127,774,272 $ 139,816,953 $ 133,279,319 $ 186,668,295 $ 199,911,140 $ 187,924,727 $ 275,651,149
Net (Expense) /Revenue
Governmental Activities $ (190,770,423) $ (199,657,294) $ (203,282,025) $ (238,142,565) $ (279,419,843) $ (253,238,438) $ (249,387,861) $ (273,709,353) $ (382,352,122) $ (441,343,871)
Business-type Activities 20,664,432 20,013,492 13,383,140 13,638,166 13,824,167 17,543,299 29,892,267 25,896,627 9,796,954 49,143,251
Total primary government net expense $ (170,105,991) $ (179,643,802) $ (189,898,885) $ (224,504,399) $ (265,595,676) $ (235,695,139) $ (219,495,594) $ (247,812,726) $ (372,555,168) $ (392,200,620)
Note: Beginning in fiscal year 2020, General Government revenues were reported separately from Other Activities.
M-4 818
Table 2 (continued)
Union County, North Carolina
Changes in Net Position (continued)
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Revenues
Governmental Activities:
Property taxes levied for $ 191,316,580 $ 194,800,497 $ 205,216,133 $ 199,894,266 $ 205,248,659 $ 216,215,388 $ 230,345,003 $ 240,724,747 $ 251,629,252 $ 265,497,193
general purposes
Local option sales tax 37,420,598 42,828,128 44,074,996 47,069,786 50,242,063 58,998,697 69,525,750 73,534,546 74,897,618 77,704,144
Other taxes and licenses 2,622,315 2,822,173 2,916,298 3,182,688 3,207,810 4,049,677 5,137,873 4,830,535 4,653,156 4,034,104
Unrestricted grants and contributions 115,081 120,366 180,174 160,000 167,570 257,924 308,131 130,927 220,156 493,749
Unrestricted rental income - - - - - - - - - -
Unrestricted investment earnings 923,829 483,772 1,910,293 5,020,147 4,721,500 (13,767) (1,006,337) 10,889,196 22,145,721 14,530,230
Unrestricted miscellaneous 714 112 2 - - - - - - -
Transfers in/out - - - (2,070,572) 159,300 (991,908) - - (1,650,000) (5,552,476)
Gain / (loss) on sale of capital assets 126,632 32,245 55,177 48,744 132,877 137,891 1,015,363 8,546 - 415,405
Extraordinary item - - - - - - - - - -
Total general revenues and transfers 232,525,749 241,087,293 254,353,073 253,305,059 263,879,779 278,653,902 305,325,783 330,118,497 351,895,903 357,122,349
Business-type Activities:
Unrestricted investment earnings 636,881 274,237 1,179,405 2,850,947 2,260,714 (108,847)(790,743) 4,756,503 8,318,846 7,565,190
Transfers - - - 2,070,572 (159,300) 991,908 - - 1,650,000 5,552,476
Gain / (loss) on sale of capital assets 113,935 58,601 88,781 66,538 785,699 35,064 141,728 66,608 11,095 111,509
Total Business-type activities 750,816 332,838 1,268,186 4,988,057 2,887,113 918,125 (649,015) 4,823,111 9,979,941 13,229,175
Total primary government $ 233,276,565 $ 241,420,131 $ 255,621,259 $ 258,293,116 $ 266,766,892 $ 279,572,027 $ 304,676,768 $ 334,941,608 $ 361,875,844 $ 370,351,524
Change in Net Position
Governmental Activities $ 41,755,326 $ 41,429,999 $ 51,071,048 $ 15,162,494 $ (15,540,064) $ 25,415,464 $ 55,937,922 $ 56,409,144 $ (30,456,219) $ (84,221,522)
Business-type Activities 21,415,248 20,346,330 14,651,326 18,628,223 16,691,280 18,461,424 29,243,252 30,719,738 19,776,895 62,372,426
Total Change in Net Position $ 63,170,574 $ 61,776,329 $ 65,722,374 $ 33,790,717 $ 1,151,216 $ 43,876,888 $ 85,181,174 $ 87,128,882 $ (10,679,324) $ (21,849,096)
M-5 819
Table 3
Union County, North Carolina
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025
General Fund
Nonspendable $ 547,783 $ 342,875 $ 176,614 $ 11,836 $ 53,650 $ 37,638 $ 50,308 $ 61,142 $ 70,090 $ 11,260
Restricted 19,608,677 21,323,211 23,728,459 39,558,378 25,853,559 35,636,403 37,204,166 31,694,610 37,155,303 38,254,797
Committed 57,191,296 60,642,715 62,893,854 60,998,762 61,510,365 61,178,336 63,282,510 71,391,899 71,513,449 76,746,600
Assigned 6,043,138 7,284,270 9,053,252 2,779,068 2,933,011 22,447,868 8,270,719 22,169,876 25,177,750 12,516,923
Unassigned 9,080,301 11,172,122 17,025,170 6,026,025 37,695,947 12,260,033 26,263,676 42,363,037 18,081,143 22,551,919
Total general fund $ 92,471,195 $ 100,765,193 $ 112,877,349 $ 109,374,069 $ 128,046,532 $ 131,560,278 $ 135,071,379 $ 167,680,564 $ 151,997,735 $ 150,081,499
All other governmental funds
Restricted:
Special revenue funds $ 3,632,849 $ 3,380,379 $ 3,412,616 $ 3,850,487 $ 4,956,214 $ 6,366,198 $ 7,336,166 $ 10,782,074 $ 10,154,023 $ 12,006,148
Capital project funds 38,677,208 26,483,745 72,131,480 52,622,978 40,923,839 62,491,983 43,690,979 184,363,582 136,380,467 61,753,058
Opioid settlement funds - - - - - - - - 1,123,853 -
Assigned:
Capital project funds 22,168,732 16,020,630 11,375,682 - 78,443,355 36,730,333 52,333,481 55,547,089 48,004,583 40,914,651
Public Safety 302,782 174,782 390,125 663,389 - - 179,957 - 778,955 361,003
Unassigned:
Public Safety - - (142,370)(1,051,824)(674,705) (1,336,113)- (17,487) - -
Special revenue funds - - - - - - (814,125)(1,928,875) (1,711,529)(46,947)
Capital project funds - - - (8,619,143) 31,474 - - (11,353,908)(967,098) 892,559
Total all other governmental funds $ 64,781,571 $ 46,059,536 $ 87,167,533 $ 47,465,887 $ 123,680,177 $ 104,252,401 $ 102,726,458 $ 237,392,475 $ 193,763,254 $ 115,880,472
M-6 820
Table 4
Union County, North Carolina
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025
Revenues
Ad valorem taxes $ 192,395,861 $ 195,274,372 $ 205,544,367 $ 200,033,303 $ 205,018,769 $ 216,861,127 $ 230,583,439 $ 240,745,881 $ 251,588,359 $ 265,480,362
Local option sales tax 37,420,598 42,828,128 44,074,996 47,069,786 50,242,063 58,998,697 69,525,750 73,534,546 74,897,618 77,704,144
Other taxes and licenses 3,136,056 3,652,751 3,789,364 3,973,402 3,954,408 4,866,335 5,891,944 4,830,535 4,653,156 4,034,104
Intergovernmental revenue 33,831,925 36,527,796 34,516,783 36,880,791 38,003,442 52,634,253 53,207,574 69,741,940 55,738,240 56,600,690
Permits and fees 7,472,415 7,227,386 7,862,126 7,372,469 8,596,860 6,976,032 7,616,113 5,843,350 5,391,603 7,138,149
Sales and services 5,173,794 4,599,967 5,914,930 6,546,595 5,749,023 4,809,935 9,026,258 6,223,783 6,752,600 8,707,436
Investment earnings 867,318 451,706 1,824,378 4,764,823 4,609,079 18,714 (984,026) 10,695,931 21,739,972 14,347,766
Miscellaneous 7,145,607 7,583,456 7,377,686 13,543,304 8,182,913 9,976,311 9,932,134 12,268,703 15,380,451 14,372,088
Total Revenues 287,443,574 298,145,562 310,904,630 320,184,473 324,356,557 355,141,404 384,799,186 423,884,669 436,141,999 448,384,739
Expenditures
Current:
General government 12,344,165 13,165,184 13,381,265 14,665,382 18,002,109 26,398,132 31,058,589 34,581,334 38,764,658 35,167,170
Public safety 52,681,383 57,008,242 62,734,029 67,937,224 71,873,105 70,546,972 77,954,992 90,896,342 96,925,579 104,787,519
Economic and physical development 2,629,698 2,813,512 3,322,030 4,534,087 4,601,843 4,640,342 6,032,724 5,180,105 4,987,188 9,304,462
Human services 41,848,033 43,900,232 43,083,568 45,941,860 47,910,610 55,430,052 55,889,295 59,508,046 59,920,506 62,372,846
Cultural and recreational 6,579,913 6,888,443 7,597,933 8,027,154 7,332,683 6,690,573 7,471,269 7,906,109 9,530,012 10,228,246
Intergovernmental:
Education 94,996,333 97,247,541 99,713,171 103,194,389 106,102,982 112,899,751 115,534,483 121,632,240 127,350,720 135,650,077
Debt Service:
Principal 33,292,147 33,251,165 33,201,602 44,683,633 24,947,000 35,820,002 36,686,664 37,926,505 35,046,124 42,041,476
Interest and fiscal charges 14,522,294 12,607,982 12,355,204 12,511,719 14,048,665 14,204,595 13,022,847 11,676,872 16,091,895 16,181,168
Capital Outlay 23,343,138 39,935,681 34,419,297 59,785,746 69,294,756 49,078,618 55,984,248 47,992,142 110,730,289 108,586,058
Total Expenditures 282,237,104 306,817,982 309,808,099 361,281,194 364,113,753 375,709,037 399,635,111 417,299,695 499,346,971 524,319,022
Excess (Deficiency) of Revenues
over (under) Expenditures 5,206,470 (8,672,420) 1,096,531 (41,096,721)(39,757,196)(20,567,633)(14,835,925) 6,584,974 (63,204,972)(75,934,283)
Other Financing Sources (Uses)
Transfers from other funds 16,932,270 21,594,116 22,808,549 22,750,806 42,411,055 23,411,185 36,159,487 55,404,746 66,685,391 38,864,956
Transfers to other funds (18,386,710)(23,349,733)(24,765,252)(24,859,011)(37,863,769)(24,403,093)(39,984,787)(37,618,267)(68,335,391)(44,417,432)
Transfers to General Fund (17,786,479) - -
Transfer to Water and Sewer Fund - - - - - - - - - (4,902,476)
Proceeds from borrowing - - 54,080,325 - 148,561,663 5,600,000 22,758,117 156,153,408 - -
Proceeds from refunding 48,555,017 - - - - - - 26,108,446 - -
Proceeds from lease 618,766 1,379,623 375,674 296,512
Proceeds from subscription 3,004,974 5,167,248 1,391,229
Proceeds from land for resale 350,000 - - -
Payments to escrow agent (48,215,017) - - - (18,465,000) - - (25,956,223) - -
Total Other Financing Sources (Uses)(1,114,440)(1,755,617) 52,123,622 (2,108,205) 134,643,949 4,608,092 19,901,583 160,690,228 3,892,922 (8,767,211)
Net change in fund balances $ 4,092,030 $ (10,428,037) $ 53,220,153 $ (43,204,926) $ 94,886,753 $ (15,959,541) $ 5,065,658 $ 167,275,202 $ (59,312,050) $ (84,701,494)
Debt service as a percentage
of non-capital expenditures 17.0%15.9%15.3%16.2%10.7%13.8%13.3%12.3%10.4%11.2%
M-7 821
Table 5
Union County, North Carolina
Ad Valorem Taxes - General Fund
Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
REVENUES
Ad Valorem Taxes
Current year levy $ 184,604,610 $ 188,197,662 $ 198,305,186 $ 191,662,309 $ 196,802,461 $ 204,543,150 $ 216,833,177 $ 226,106,700 $ 236,246,395 $ 245,931,234
Prior years' levy 1,641,647 1,060,434 819,774 1,065,474 820,652 971,484 831,018 891,069 621,504 581,544
Penalties and interest 1,024,575 804,102 690,864 771,674 661,454 794,559 712,619 728,664 771,800 816,723
Total $ 187,270,832 $ 190,062,198 $ 199,815,824 $ 193,499,457 $ 198,284,567 $ 206,309,193 $ 218,376,814 $ 227,726,433 $ 237,639,699 $ 247,329,501
M-8 822
Table 6
Union County, North Carolina
Assessed Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Public Total Total
Personal Property Service Taxable Direct
Fiscal Tax Real Property Motor Company Assessed Tax
Year Year Commercial Residential Vehicles Other Property Value Rate
2016 2015 $ 2,553,722 $ 17,219,581 $ 2,352,928 $ 1,283,277 $ 387,277 $ 23,796,785 0.7765
2017 2016 2,549,763 17,728,191 2,529,384 1,358,790 413,136 24,579,264 0.7665
2018 2017 2,621,248 18,233,252 2,615,387 1,514,990 420,816 25,405,693 0.7810
2019 2018 2,693,966 18,851,451 2,736,204 1,524,403 427,253 26,233,277 0.7309
2020 2019 2,209,115 20,084,074 2,780,755 1,617,889 372,931 27,064,764 0.7309
2021 2020 2,235,425 20,468,176 3,134,096 1,746,156 397,623 27,981,476 0.7309
2022 2021 2,657,843 28,442,411 3,314,012 1,766,952 512,487 36,693,705 0.5880
2023 2022 2,722,123 29,453,886 3,691,635 2,003,875 557,933 38,429,452 0.5880
2024 2023 2,780,849 30,580,192 3,952,190 2,220,544 604,845 40,138,620 0.5880
2025 2024 2,837,064 31,545,414 4,349,997 2,429,656 624,723 41,786,854 0.5880
Source: County Assessor's Office
Note: Assessed valuations are established by the Board of County Commissioners at 100% of estimated market value. A revaluation of real property is required by the North
Carolina General Statutes at least every eight years. The Board of County Commissioners may accelerate the frequency of revaluations. Prior revaluations were completed for tax
years 2015 and 2021.
M-9 823
Table 7
Union County, North Carolina
Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
Public Estimated
Sales Personal Property Service Actual
Fiscal Tax Assessment Real Motor Company Taxable
Year Year Ratio Property Vehicles Other Property Value
2016 2015 99.71% $ 19,830,812 $ 2,352,928 $ 1,283,277 $ 387,277 $ 23,854,294
2017 2016 95.33% 21,271,325 2,529,384 1,358,790 413,136 25,572,635
2018 2017 88.40% 23,591,063 2,615,387 1,514,990 420,816 28,142,256
2019 2018 84.48% 25,503,571 2,736,204 1,524,403 427,253 30,191,431
2020 2019 79.04% 28,204,946 2,780,755 1,617,889 372,931 32,976,521
2021 2020 77.35% 29,351,779 3,134,096 1,746,156 397,623 34,629,654
2022 2021 100.00% 31,100,254 3,314,012 1,766,952 512,487 36,693,705
2023 2022 82.03% 39,224,685 3,691,635 2,003,875 557,933 45,478,128
2024 2023 70.17% 47,543,168 3,952,190 2,220,544 604,845 54,320,747
2025 2024 66.97% 51,340,119 4,349,997 2,429,656 624,723 58,744,495
Source: County Assessor's Office and NCDOR
M-10 824
Table 8
Union County, North Carolina
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
TaxYear 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Taxes Levied by Union County
County-wide rate 0.7765 0.7665 0.7810 0.7309 0.7309 0.7309 0.5880 0.5880 0.5880 0.5880
Supplemental Fire Districts
Allens Crossroads VFD - - - - - 0.0838 0.0700 0.0689 0.0689 0.0800
Bakers VFD - - - - - 0.0531 0.0335 0.0343 0.0522 0.0638
Beaver Lane VFD - - - - - 0.0843 0.0644 0.0671 0.0671 0.0736
Fairview VFD - - - - - 0.0517 0.0510 0.0503 0.0503 0.0605
Griffith VFD - - - - - 0.0507 0.0215 0.0200 0.0200 0.0229
Hemby VFD 0.0512 0.0485 0.0503 0.0488 0.0488 0.0487 0.0441 0.0441 0.0441 0.0512
Jackson VFD - - - - - 0.0404 0.0288 0.0399 0.0399 0.0502
Lanes Creek VFD - - - - - 0.0792 0.0568 0.0546 0.0546 0.0658
New Salem VFD - - - - - 0.0569 0.0396 0.0384 0.0384 0.0588
Providence VFD - - - - - 0.0392 0.0361 0.0375 0.0375 -
Sandy Ridge VFD - - - - - 0.0584 0.0385 0.0329 0.0329 0.0371
Springs VFD 0.0474 0.0437 0.0567 0.0552 0.0552 0.0403 0.0422 0.0464 0.0464 0.0552
Stack VFD - - - - - 0.0611 0.0455 0.0348 0.0348 0.0508
Stallings VFD 0.0509 0.0503 0.0503 0.0502 0.0502 0.0548 0.0472 0.0478 0.0478 0.0535
Unionville VFD - - - - - 0.0451 0.0616 0.0614 0.0614 0.0677
Waxhaw VFD 0.0380 0.0357 0.0413 0.0545 0.0545 0.0526 0.0403 0.0419 0.0419 0.0523
Wesley Chapel VFD 0.0282 0.0293 0.0293 0.0354 0.0354 0.0392 0.0361 0.0375 0.0375 0.0398
Wingate VFD - - - - - 0.0817 0.0663 0.0670 0.0670 0.0855
Total County Rates
Maximum 0.8277 0.8168 0.8377 0.7861 0.7861 0.8152 0.6524 0.6551 0.6551 0.6616
Minimum 0.7765 0.7665 0.7810 0.7309 0.7309 0.7309 0.5880 0.5880 0.5880 0.5880
Average 0.8021 0.7917 0.8094 0.7585 0.7585 0.7731 0.6202 0.6216 0.6216 0.6248
Overlapping Taxes Levied by
Municipalities
City of Monroe 0.5863 0.5863 0.5863 0.6163 0.6163 0.6163 0.5025 0.5025 0.5025 0.5025
Downtown Monroe District 0.2190 0.2190 0.2190 0.2190 0.2190 0.2190 0.1950 0.1950 0.1950 0.1950
Town of Fairview 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
Town of Indian Trail 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850
Town of Marshville 0.4800 0.4800 0.5100 0.5100 0.5100 0.5100 0.4900 0.4900 0.4900 0.5500
Town of Mineral Springs 0.0250 0.0250 0.0250 0.0250 0.0250 0.0250 0.0210 0.0210 0.0210 0.0210
Town of Stallings 0.2150 0.2150 0.2150 0.2150 0.2150 0.2150 0.1860 0.1860 0.1860 0.2160
Town of Unionville 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
Town of Waxhaw 0.3600 0.3600 0.3600 0.3850 0.3850 0.3850 0.3850 0.3850 0.3850 0.3850
Town of Weddington 0.0520 0.0520 0.0520 0.0520 0.0520 0.0520 0.0480 0.0480 0.0450 0.0250
Town of Wingate 0.4200 0.4200 0.4300 0.4300 0.4300 0.4300 0.3400 0.3400 0.3400 0.3400
Village of Lake Park 0.2300 0.2300 0.2300 0.2400 0.2500 0.2500 0.1900 0.2025 0.2025 0.2125
Village of Marvin 0.0500 0.0500 0.0500 0.0500 0.0500 0.0600 0.0600 0.0600 0.0600 0.0800
Village of Wesley Chapel 0.0165 0.0165 0.0165 0.0165 0.0165 0.0165 0.0129 0.0129 0.0129 0.0165
M-11 825
Table 9
Union County, North Carolina
Construction Information
Last Ten Fiscal Years
(in thousands of dollars except for number of units)
Commercial Residential
Construction Construction
Fiscal Number Number
Year of Units Value of Units Value
2016 592 $ 189,488 3751 $ 370,714
2017 518 113,835 3445 366,948
2018 636 203,181 3778 437,898
2019 589 244,562 3348 356,261
2020 569 455,379 4018 440,606
2021 442 214,374 5263 558,298
2022 528 244,896 5637 758,837
2023 391 327,800 3793 561,897
2024 375 217,578 4037 632,845
2025 390 250,450 4228 668,576
Source: Building Permits are compiled from Union County Planning Dept., City of Monroe, and Town of Waxhaw.
Note: Fiscal Year 2021 permit figures have been updated to fully report counts not reflected in the previous year's
publication.
M-12 826
Table 10
Union County, North Carolina
Principal Property Taxpayers
Current Year and Nine Years Ago
June 30, 2025 June 30, 2016
Percentage Percentage
Taxable of Total Taxable of Total
Type of Assessed Assessed Assessed Assessed
Taxpayer Business Value Rank Value Value Rank Value
Allegheny Technologies Inc.Metals $ 377,006,435 1 0.90 % $ 169,714,793 1 0.71 %
Duke Energy Carolinas, LLC Utility 204,903,607 2 0.49 % 91,881,838 3 0.39 %
Charlotte Pipe & Foundry Company Manufacturing 199,099,787 3 0.48 % 85,170,662 4 0.36 %
Union Electric Membership Corp Utility 183,306,428 4 0.44 % 127,908,599 2 0.54 %
Piedmont Natural Gas Utility 115,791,916 5 0.28 % 57,112,580 5 0.24 %
Goulston Technologies Inc Manufacturing 78,160,272 6 0.19 % - - - %
AMH NC Properties LP Home Rentals 76,227,400 7 0.18 % - - - %
Harris Teeter LLC 2300 Retail 73,856,796 8 0.18 % - - - %
Utility Lines Construction Services Utility 72,872,260 9 0.17 % - - - %
Consolidated Metco Inc Manufacturing 69,468,401 10 0.16 % - - - %
Indian American Monroe Poplin Retail - - 31,324,500 8 0.13 %
TDY Industries Inc Manufacturing - - 30,456,100 9 0.13 %
CSX Transportation Utility - - 27,719,304 10 0.12 %
Wal-Mart Real Estate Business Retail - - 41,593,400 7 0.17 %
AEP Industries INC Manufacturing - - 42,470,771 6
Total assessed valuation of top 10
taxpayers $ 1,450,693,302 3.47 % $ 705,352,547 2.79 %
Total county-wide assessed
valuation $ 41,786,853,641 $ 23,796,785,051
Source: County Assessor's Office.
M-13 827
Table 11
Union County, North Carolina
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
Total Tax Fiscal Year of the Levy Collections in Total Collections to Date
Fiscal Tax Levy for Amount Percentage Subsequent Amount Percentage
Year Year Fiscal Year Collected of Levy Years Collected of Levy
2016 2015 $ 184,680,886 $ 184,123,235 99.7 % $ 481,373 $ 184,604,608 100.0 %
2017 2016 188,432,411 187,912,101 99.7 % 285,561 188,197,662 99.9 %
2018 2017 198,297,575 197,993,083 99.8 % 312,102 198,305,185 100.0 %
2019 2018 192,056,954 191,557,613 99.7 % 104,696 191,662,309 99.8 %
2020 2019 197,546,817 196,786,125 99.6 % 16,336 196,802,461 99.6 %
2021 2020 204,482,872 204,496,057 100.0 % 47,092 204,543,149 100.0 %
2022 2021 216,861,058 216,770,532 100.0 % 62,644 216,817,624 100.0 %
2023 2022 225,973,933 225,998,455 100.0 % 108,245 226,106,700 100.1 %
2024 2023 235,976,975 236,177,952 100.1 % 68,443 236,246,395 100.1 %
2025 2024 245,681,439 245,837,359 100.1 % 93,874 245,931,234 100.1 %
M-14 828
Table 12
Union County, North Carolina
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
General C.O.P.'s and Total Debt to Percentage Debt
Fiscal Obligation Installment Lease Subscription Governmental Assessed of Personal Per
Year Bonds Financing Liability Liability Activities Value Income Capita
2016* $ 318,941,151 $ 76,303,778 $ - $ - $ 395,244,929 1.66 % 3.8 % $ 1,792
2017* 289,513,224 69,396,598 - - 358,909,822 1.46 % 3.2 % 1,602
2018* 314,233,363 62,571,111 - - 376,804,474 1.48 % 3.1 % 1,629
2019* 273,169,328 55,808,592 - - 328,977,920 1.25 % 2.6 % 1,385
2020* 380,695,049 50,249,706 - - 430,944,755 1.58 % 3.2 % 1,797
2021* 347,174,304 50,425,820 - - 397,600,124 1.42 % n/a % 1,639
2022* 336,037,179 44,662,934 440,498 - 381,140,611 1.04 % n/a % 1,543
2023* 458,427,030 37,918,794 1,539,957 1,870,854 499,756,635 1.30 % n/a % 1,967
2024* 426,999,703 32,223,384 1,467,978 4,299,293 464,990,358 1.16 % n/a % 1,805
2025* 389,444,622 26,510,532 1,230,528 3,982,008 421,167,690 1.01 % n/a % 1,554
Total Primary Government
General Other Total Debt Total Percentage Debt
Fiscal Obligation Revenue Long-term Lease Subscription Business-Type Per Water Primary of Personal Per
Year Bonds Bonds Obligations Liability Liability Activities Connections Government Income Capita
2016* $ - $ 62,627,835 $ 9,233,697 $ - $ - $ 71,861,532 $ 1,554 $ 467,106,461 5.1 % $ 2,118
2017* - 60,021,984 8,250,000 - - 68,271,984 1,438 427,181,806 3.8 % 1,907
2018* - 121,096,288 7,500,000 - - 128,596,288 2,708 505,400,762 4.2 % 2,184
2019* - 194,866,255 6,750,000 - - 201,616,255 3,992 530,594,175 4.2 % 2,234
2020* - 160,269,930 - - - 160,269,930 3,084 591,214,685 4.3 % 2,465
2021* - 482,992,769 - - - 482,992,769 9,022 880,592,893 n/a % 3,629
2022* - 476,711,975 - - - 476,711,975 8,618 857,852,586 n/a % 3,472
2023* - 464,156,181 - 75,352 69,833 464,301,366 8,176 964,058,001 n/a % 3,794
2024* - 451,070,387 - 67,365 687,868 451,825,620 7,889 916,815,978 n/a % 3,558
2025* - 437,419,593 - 46,970 1,361,473 438,828,036 7,558 859,995,726 n/a % 3,225
* - Includes unamortized premiums.
M-15 829
Table 13
Union County, North Carolina
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
General Obligation Debt
Total Percentage
General of Actual Debt
Fiscal Obligation Taxable Value Per
Year Debt of Property Capita
2016 $ 318,941,151 1.25 % $ 1,446
2017 289,513,224 1.11 % 1,221
2018 314,233,363 1.24 % 1,358
2019 273,169,328 1.04 % 1,150
2020 380,695,049 1.40 % 1,587
2021 347,174,304 1.24 % 1,431
2022 336,037,179 0.92 % 1,360
2023 458,427,030 1.19 % 1,804
2024 426,999,703 1.06 % 1,657
2025 389,444,622 0.93 % 1,437
Notes: Details regarding the County’s outstanding debt can be found in the notes to the financial statements.
M-16 830
Table 14
Union County, North Carolina
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal Year
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Assessed value of taxable property (in 000's) $ 23,796,785 $ 24,579,264 $ 25,405,693 $ 26,233,277 $ 27,064,764 $ 27,981,476 $ 36,693,704 $ 38,429,452 $ 40,138,620 $ 41,786,854
Applicable percentage: x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08
Debt limit - 8 percent of assessed value 1,903,742,804 1,966,341,124 2,032,455,440 2,098,662,160 2,165,181,120 2,238,518,080 2,935,496,320 3,074,356,160 3,211,089,600 3,342,948,320
Gross debt
General obligation debt 300,545,000 273,565,000 296,700,000 258,290,000 352,718,000 321,833,000 311,187,000 414,172,000 385,927,000 351,357,000
Authorized and unissued - 104,320,000 54,320,000 54,320,000 54,320,000 - - 32,725,000 32,725,000 72,150,000
Certificates of Participation 67,565,000 62,320,000 57,050,000 51,885,000 46,815,000 41,880,000 36,980,000 29,795,000 25,135,000 20,280,000
Installment Financing 3,201,399 2,175,234 1,108,633 - - 5,600,000 5,226,000 4,852,000 4,478,000 4,104,000
NC Clean Water Revolving Loan 9,233,697 8,250,000 7,500,000 6,750,000 - - - - - -
380,545,096 450,630,234 416,678,633 371,245,000 453,853,000 369,313,000 353,393,000 481,544,000 448,265,000 447,891,000
Less: Sewer bonds issued and outstanding - - - - - - - - - -
NC Clean Water Revolving Loan (9,233,697)(8,250,000)(7,500,000)(6,750,000) - - - - - -
(9,233,697)(8,250,000)(7,500,000)(6,750,000) - - - - - -
Total amount of debt applicable to debt limit 371,311,399 442,380,234 409,178,633 364,495,000 453,853,000 369,313,000 353,393,000 481,544,000 448,265,000 447,891,000
Legal debt margin $ 1,532,431,405 $ 1,523,960,890 $ 1,623,276,807 $ 1,734,167,160 $ 1,711,328,120 $ 1,869,205,080 $ 2,582,103,320 $ 2,592,812,160 $ 2,762,824,600 $ 2,895,057,320
Legal debt margin as a percentage
of the debt limit 80.50%82.81%79.87%82.63%79.04%83.50%87.96%84.34%86.04%86.60%
M-17 831
Table 15
Union County, North Carolina
Pledged Revenue Coverage per Revenue Bond Indenture
Water and Sewer Bonds
Last Ten Fiscal Years
Net Revenues
Available for 20%Adj. Total Debt Coverage Tests
Fiscal Current Debt Preceding Senior Debt Subordinate Total Debt Service + 20%Adj. Net Rev /Net Rev /
Year Revenues Expenses Service Year's Surplus Service Debt Service Service Senior Debt Adj. Dbt. Svc. Total Dbt. Svc.
2016 $ 39,566,770 $ 23,088,726 $ 16,478,044 n/a $ 4,395,673 $ 1,220,566 $ 5,616,239 $ 6,495,374 2.54 2.93
2017 43,316,500 24,128,401 19,188,099 n/a 4,185,374 1,195,562 5,380,936 6,218,011 3.09 3.57
2018 52,189,497 26,876,944 25,312,553 n/a 5,978,606 936,863 6,915,469 8,111,190 3.12 3.66
2019 57,433,831 30,006,897 27,426,934 n/a 8,636,232 919,875 9,556,107 11,283,353 2.43 2.87
2020 62,713,139 31,597,835 31,115,304 n/a 8,804,110 865,515 9,669,625 11,430,447 2.72 3.22
2021 72,390,813 33,187,769 39,203,044 n/a 7,411,300 - 7,411,300 8,893,560 4.41 5.29
2022 86,496,692 34,552,552 51,944,140 n/a 10,315,050 - 10,315,050 12,378,060 4.20 5.04
2023 91,239,890 35,537,209 55,702,681 n/a 21,062,986 - 21,062,986 25,275,583 2.20 2.64
2024 92,148,910 43,161,432 48,987,478 n/a 25,737,421 - 25,737,421 30,884,905 1.59 1.90
2025 103,625,919 52,537,460 51,088,459 n/a 25,739,471 - 25,739,471 30,887,365 1.65 1.98
M-18 832
Table 16
Union County, North Carolina
Pledged Revenue Coverage
Water and Sewer Bonds
Last Ten Fiscal Years
Net Revenues
Available for Revenue Bond
Fiscal Current Debt Debt Service
Year Revenues Expenses Service Principal Interest Coverage
2016 $ 39,566,770 $ 23,088,726 $ 16,478,044 $ 1,735,000 $ 1,895,513 4.54
2017 43,316,500 24,128,401 19,188,099 2,395,000 2,339,646 4.05
2018 52,189,497 26,876,944 25,312,553 2,475,000 3,945,954 3.94
2019 57,433,831 30,006,897 27,426,934 4,240,000 4,396,232 3.18
2020 62,713,139 31,597,835 31,115,304 4,395,000 4,409,110 3.53
2021 72,390,813 33,187,769 39,203,044 4,390,000 3,021,300 5.29
2022 86,496,692 34,552,552 51,944,140 4,600,000 5,715,050 5.04
2023 91,239,890 35,537,209 55,702,681 10,875,000 10,187,986 2.64
2024 92,148,910 43,161,432 48,987,478 11,405,000 14,332,421 1.90
2025 103,625,919 52,537,460 51,088,459 11,970,000 13,769,471 1.98
M-19 833
Table 17
Union County, North Carolina
Demographic and Economic Statistics
Last Ten Fiscal Years
Personal
Income Capita Sales (5)
Fiscal Population (thousands Personal School Unemployment (thousands
Year (1)of dollars) (2) Income (2) Enrollment (3) Rate (4)of dollars)
2016 220,546 $ 10,812,551 $ 47,729 41,780 4.3 % $ 1,799,712
2017 224,029 11,486,771 49,709 42,000 4.0 % 2,018,468
2018 231,366 12,216,381 51,802 41,500 3.6 % 2,068,107
2019 237,477 12,812,641 53,417 41,372 3.9 % 2,191,524
2020 239,859 13,895,901 56,820 41,395 7.2 % 2,326,821
2021 242,657 15,781,383 64,609 39,767 4.0 % 2,869,555
2022 247,058 17,321,220 69,515 40,456 3.5 % 3,381,460
2023 254,070 18,606,363 72,553 41,278 3.1 % 3,652,424
2024 257,682 n/a n/a 41,497 3.8 % 3,749,152
2025 266,672 n/a n/a 40,459 3.3 % 3,868,325
Sources:
1. North Carolina State Demographic Unit
2. United States Dept of Commerce, Bureau of Economic Analysis
3. Amounts are estimated by UCPS. https://www.ucps.k12.nc.us/Page/218
4. North Carolina Department of Commerce, Labor Market Publications
5. North Carolina Department of Revenue
M-20 834
Table 18
Union County, North Carolina
Principal Employers
Current Year and Nine Years Ago
2025 2016
Employer Type of Business Employees Rank Employees Rank
Union County Schools Educational Services 1,000+ 1 1,000+ 1
County of Union Public Administration 1,000+ 2 1,000+ 5
Tyson Farms Inc Manufacturing 1,000+ 3 1,000+ 2
ATI Specialty Materials LLC Manufacturing 1,000+ 4 --
Harris Teeter Retail Trade 1,000+ 5 1,000+ 4
Utility Lines Construction Construction 1,000+ 6 --
Wingate University Educational Services 1,000+ 7 500-999 13
Wal-Mart Associates Inc Retail Trade 500-999 8 500-999 6
City of Monroe Public Administration 500-999 9 500-999 8
Atrium Health Health Care and Social Assistance 500-999 10 --
TDY Industries Manufacturing -- 1,000+ 3
Pilgrims Pride Corporation Manufacturing 500-999 -500-999 7
Unicon INC Agriculture, Forestry, Fishing and Hunting ---9
Scott Technologies Inc Manufacturing ---10
Source: North Carolina Department of Commerce
M-21 835
Table 19
Union County, North Carolina
Full-time Equivalent Employees by Function / Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Governmental activities:
General government
Board of County Commissioners 2.1 2.1 2.1 2.1 2.1 1.1 1.1 2.1 2.1 2.1
County Manager's Office 5.0 4.5 4.5 4.8 2.8 4.5 5.5 5.5 6.6 11.5
Economic Development - - - - - - - - - 5.3
Legal Department 4.0 4.0 4.0 4.0 4.0 7.0 7.0 7.0 7.0 9.1
Human Resources Administration 8.1 9.1 9.1 9.1 10.3 10.3 10.3 10.0 8.8 8.1
Finance 8.8 9.8 9.8 10.9 13.9 9.0 11.0 10.0 11.5 11.5
Budget Management - - - - - 5.0 5.0 5.0 5.0 5.0
Tax Administration 48.7 50.4 50.9 52.9 54.4 54.4 54.7 54.7 56.7 55.7
Board of Elections 18.1 17.1 13.0 15.5 18.8 20.7 18.4 18.6 27.0 10.4
Register of Deeds 10.5 10.6 10.5 11.4 11.4 12.4 12.9 11.9 12.3 12.3
Information Technology 11.1 12.1 13.1 15.2 14.3 19.2 19.2 19.2 19.6 20.1
Public Communications - - - - 5.0 6.0 6.0 6.3 6.3 7.6
Procurement 5.1 5.1 5.2 5.2 5.2 5.4 7.4 7.5 7.5 7.5
Fleet - - - - 5.0 5.0 5.0 5.0 7.0 9.0
Facilities Management 5.1 5.1 13.0 15.1 18.5 21.5 27.5 27.0 28.0 31.0
Outside Agencies - Business Partners - - 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Security & Risk Magagement - - - - - - - - 1.4 5.0
Public safety
Sheriff's Office 295.9 300.6 308.9 325.2 328.8 332.8 345.8 356.3 365.5 363.5
Emergency Communications 42.2 50.0 54.0 52.0 52.4 53.3 54.3 54.3 53.7 53.6
Emergency Management 1.3 1.3 1.3 1.6 2.4 2.3 3.3 3.3 3.8 3.8
Fire Marshal's Office 5.3 4.3 5.3 7.6 7.4 7.3 7.3 7.3 7.3 7.3
Building Code Enforcement 18.9 19.8 19.8 26.0 27.6 29.1 31.1 35.1 34.1 34.8
Economic and physical development
Planning & Zoning Services 5.3 6.3 6.3 3.2 4.2 4.0 4.0 4.0 4.0 4.0
Agricultural Services 12.3 12.4 14.4 14.4 15.1 17.4 17.6 17.8 9.0 8.0
Soil & Water Conservation 2.0 2.0 2.0 2.0 2.0 3.0 3.0 3.0 3.0 3.0
Human services
Human Services Administration - - - - - 54.9 55.3 54.9 51.4 47.4
Community Support & Outreach - - - 32.9 35.5 40.0 38.3 38.7 39.1 39.1
Environmental Health - - - 25.7 27.5 27.5 27.5 27.5 27.7 28.3
Public Health 90.4 95.7 94.4 72.8 89.0 70.3 83.0 83.8 89.0 87.7
Social Services 216.1 231.6 225.9 252.6 281.5 240.0 243.2 247.2 264.4 266.4
Transportation 36.0 37.0 60.0 35.7 36.4 35.1 35.8 34.4 36.2 39.2
Veterans Services 4.0 4.0 4.0 4.0 5.1 5.0 5.0 5.0 5.0 5.0
Cultural and recreational
Library Services 54.0 54.0 55.0 53.7 53.9 57.0 59.8 64.8 77.1 77.5
Parks & Recreation 24.7 25.7 26.8 27.5 28.3 28.3 29.7 29.7 29.7 30.3
Sub-total 935.0 974.6 1,014.3 1,084.1 1,163.8 1,189.8 1,236.0 1,257.9 1,307.8 1,311.1
Business-type activities:
Union County Water 93.9 99.9 116.5 129.4 143.8 153.4 160.7 175.1 181.7 186.3
Solid Waste 20.6 21.6 22.4 22.5 27.9 31.9 31.6 37.2 37.1 36.8
Stormwater 1.0 - - - - - - -
Sub-total 115.5 121.5 138.9 151.9 171.7 185.3 192.3 212.3 218.8 223.1
Total 1,050.5 1,096.1 1,153.2 1,236.0 1,335.5 1,375.1 1,428.3 1,470.2 1,526.6 1,534.2
M-22 836
Table 20
Union County, North Carolina
Operating Indicators by Function / Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Government:
Personnel
Number of full-time employees 864 864 898 951 1,013 1,048 1,123 1,256 1,155 1,189
Number of part-time employees 72 98 106 157 159 123 82 187 153 152
Elections
Number of registered voters 145,645 148,448 154,300 150,789 160,261 159,957 168,355 173,272 180,072 177,104
Information Systems (and GIS)
Number of users in system 1,242 1,257 1,883 1,772 1,815 1,828 1,346 1,501 1,577 1,617
General Services
Number of vehicle service requests 4,501 4,629 4,462 4,552 4,518 4,683 4,491 4,928 5,095 4,089
Fire Services
Number of volunteer fire personnel 500 500 500 500 500 500 500 985 985 985
Number of inspections 1,106 906 1,172 1,798 1,375 1,079 2,448 2,587 2,366 3,006
Human services
Public Health
Number of patients 6,786 10,198 8,904 6,497 4,382 3,664 11,031 4,744 6,898 6,969
Number of visits 15,716 17,508 15,099 12,728 10,667 9,211 18,110 11,246 12,421 13,737
Social Services
Number of client visits 47,064 53,125 58,693 58,803 44,275 50,589 46,354 19,976 57,989 58,847
Transportation and Nutrition
Number of trips 74,176 75,342 69,402 79,674 1,417 67,437 71,335 75,784 78,105 82936
Congregate, home delivered and 70,497 75,134 71,963 66,978 101,619 146,204 138,263 117,750 83,555 68,298
supplemental meals
Veterans Services
Number of visitors 3,652 3,576 3,556 3,628 3,048 1,956 2,072 2,293 2,179 1907
Number of phone calls 12,166 11,047 11,215 12,472 12,464 11,336 9,652 11,157 8,870 7974
Cultural and recreational
Library
Number of volumes 207,748 190,370 166,742 145,582 149,573 145,944 133,872 139,443 155,165 140,168
Education
Number of licensed employees N/A 2,976 2,603 3,111 3,117 2,873 2,819 2,786 2,646 2,660
Student Population:
Number of UCPS students 41,780 42,000 41,500 41,300 41,395 41,500 41,200 41,278 41,451 40,459
Number of charter school students* - - - - - - - 4,250 4,523 4,785
Number of virtual students* - - - - - - - 157 173 225
Total student population 41,780 42,000 41,500 41,300 41,395 41,500 41,200 45,685 46,147 45,469
Business-type Activities:
Personnel
Number of full-time employees 109 107 126 137 155 167 183 203 168 174
Number of part-time employees 7 18 21 18 18 16 8 10 4 3
Water and Sewer
Average daily consumption in 13,100 13,880 13,870 14,160 14,228 14,206 15,020 15,140 15740 15,210
gallons (in 000's)
Number of water service connections 46,236 47,489 49,363 50,509 51,961 53,537 55,315 56,789 57274 58,061
Number of sewer service connections 33,631 34,711 36,402 37,319 38,834 40,169 41,742 43,002 43587 44,389
Source: Various county departments
*New data requested by the Board of County Commissioners for FY 2023 and beyond
M-23 837
Table 21
Union County, North Carolina
Capital Asset Statistics by Function / Program
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Government:
Tax Administration
Number of tax parcels 113,574 118,525 117,378 118,431 125,580 133,457 127,632 108,877 132,603 132,618
Elections
Number of precincts 52 52 52 52 52 52 52 52 54 54
Public safety
Law Enforcement (and AC)
Number of stations 8 8 8 8 8 8 8 8 8 8
Number of patrol units 332 335 278 284 299 299 307 313 323 338
Fire Services
Number of stations-main 17 17 17 17 17 17 17 17 16 17
Number of stations-sub 8 8 8 8 8 8 8 9 9 10
Cultural and recreational
Library
Number of libraries 4 4 4 4 4 4 4 4 4 4
Parks and Recreation
Number of parks 3 3 3 3 3 3 3 3 3 3
Number of acres in parks 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290
Number of acres in lakes 350 350 350 350 350 350 350 350 350 350
Education
Number of UCPS schools 53 53 53 53 53 53 53 53 53 53
Number of UCPS
classrooms N/A 2,379 2,075 2,084 2,084 2,084 2,084 2,084 2,094 2,300
Business-type activities:
Water and Sewer
Number of fire hydrants 4,843 4,964 5,041 5,096 5,189 5,279 5,528 5,677 5,666 5,782
Miles of water mains 1,043 1,065 1,082 1,095 1,114 1,132 1,119 1,141 1,174 1,217
Miles of sewer mains 663 684 698 708 727 741 736 758 772 709
Source: Various county departments
M-24 838