[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6623159,"mediaKeyId","2776455-74d8d83c7af1299ee2a9772b2a1b133f","parentId",2776455,"title","Preliminary FY26 budget projections show lower revenues; commissioners weigh property revaluation, sales tax and budget choices","audioSeconds",791,"startMs",4443220,"endMs",5234995,"viewUrl","/Search/View?dp=1&key=2776455-74d8d83c7af1299ee2a9772b2a1b133f&start=4443&end=5234","thumbnailUrl","https://assets.pipeline.soar.com/2776455-74d8d83c7af1299ee2a9772b2a1b133f/thumbnail_4443220.jpg","articleUrl","/articles/6623159/Scotland-County/North-Carolina/Preliminary-FY26-budget-projections-show-lower-revenues-commissioners-weigh-property-revaluation-sales-tax-and-budget-choices","mediaUrl","https://secure.pipeline.soar.com/6623159-eb14e4fd54e609388b1e3c8eaa679c2d/orig.mp4?Expires=1773643204&Signature=NPzth0trn73qbk7Z75jes~IjDGu3gKiA0nRK7DQSkFiYjoyCSdF8Yh-CqQ36wI9LTXeVJbGvhdk0Tk4dN3Hnr0C9zrQeWvT4tmt2gVKwmcqf-STMgjjPTwbFasnZGvkw7FmRkeYKwl72dgWsF5kLLOYHKj11ZCeC5TmJHSBwMuYYybMT--4DAd-DoOoMb2JPltlQvphRYgGA-jOL5BljRdcY2Tn11eUZDIYyje6LedOVDinX-EMPFgk6-2xB8AAxNG3Tffq1IEheS2ZcGcjV4cfbjN1ItV24147W6OUm82nJsGJy87dHbMHjEYVyjHmhQFBo-JVHg4RA2Wq2z6RNlg__&Key-Pair-Id=KUT5TJCACFTXG","author","Scotland County","date","2025-03-26T14:44:20.05Z","article","County administration presented initial FY2026 budget projections to the commission, beginning with a preliminary revenue estimate of roughly $51.8 million compared with the prior year's original budget of about $54.8 million. Staff attributed much of the decline to recent property valuation changes and a sales-tax refund timing issue and noted the projections are preliminary and subject to change.

The presentation listed unrestricted revenues and restricted revenue streams (including DSS and other grant-funded lines). Staff identified several line items that could change, such as sales-tax refunds and the county's fund balance; one line item (other sources) included a remaining balance for the John Blue House and a requested additional $8,000. Departmental variances noted in the projection included a decrease in sheriff and jail budgets (sheriff down about $500,000; jail down about $160,000 in the preliminary table) and increases proposed by the health department and DSS (the health department request and DSS request figures were discussed as increases; DSS requested about $1.3 million more in restricted revenue in the draft table).

Staff highlighted potential volatility tied to the pending property revaluation: commissioners observed recent qualifying sales used for revaluation had produced large percentage increases in assessments in some cases (transcript discussion referenced possible increases of 40% or more for some properties and a last-10-sales figure shown at 69.4%). Commissioners discussed the timing for communicating revaluation results to taxpayers and considered options such as lowering the tax rate if values increase materially and pursuing a local quarter-cent sales tax to diversify revenue.

Other budget items noted included industrial incentive grants (a $300,000 line item shown in the preliminary sheet that staff said did not reflect known new awards and likely requires follow-up), school funding (the packet used $10,000,000 plus capital) and debt-service projections. Staff noted the packet did not include a 2% cost-of-living adjustment (COLA) and progression pay changes under discussion for personnel; commissioners indicated a preference to retain the COLA and progression plan if possible, while recognizing the need to \"sharpen the pencil\" on other expenditures.

Commissioners asked staff to return with additional detail, including budget meetings with departments (the transcript records meetings scheduled), and agreed to revisit health-benefit modeling and other major drivers before adopting final budget decisions.","mediaType","Video","parentTitle","BOC Budget Meeting March 26, 2025","oneSentenceSummary","County staff presented initial FY2026 revenue and expenditure projections showing lower starting revenues largely driven by property valuation and sales-tax adjustments; commissioners discussed reevaluation impacts, potential consumption tax, and options to hold or shift priorities as they prepare the budget.","taxTitle","Scotland County, North Carolina","taxId",71283,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6623164,"Commissioners study rising employee health costs; direct staff to investigate self-funding and clinic options",457,3267105,3724880,"/Search/View?dp=1&key=2776455-74d8d83c7af1299ee2a9772b2a1b133f&start=3267&end=3724","https://assets.pipeline.soar.com/2776455-74d8d83c7af1299ee2a9772b2a1b133f/thumbnail_3267105.jpg","/articles/6623164/Scotland-County/North-Carolina/Commissioners-study-rising-employee-health-costs-direct-staff-to-investigate-self-funding-and-clinic-options","https://secure.pipeline.soar.com/6623164-022530fbd776286d686b3ac11dba6b3f/orig.mp4?Expires=1773643204&Signature=c1t0p1awmPfYCQOa2sqGATesvYREtKGtFfjsjN-cySKcD6cPPNlJmMY3UEk3XCEA3hjMcBfjkWnPackPxFWWijat0rL8cPME7u-CGel7yXbgYcN-EBm3w51zwnAb6jIjTNwAHpCBDV1WpZNIql5GGEwErzE5ljc6x4kDqsoOMdLtQzURr6twctqDNrqtpzcRihCaXQu87OJdPO1JDA0sBXw-nYfTovk82kpnIcGBchFTUNz-KvWzqP5thH0oNQq7B~r9zgSWBvaRwyeIAJz5TYXj-gNrLR6wmMKj5hj-skk7IvqholKpjwrNPzUW1yCz7sj1H1OyR3ynymfR~Tllpg__&Key-Pair-Id=KUT5TJCACFTXG","Scotland County commissioners heard initial estimates for fiscal year 2026 health-insurance costs that showed substantial upward pressure driven by large claims and overall cost trends. Commissioners directed staff to investigate alternatives, including self-funded models used by other counties and an employee health clinic, and to return with a report and further data at the April meeting.

County staff and the benefits broker presented several plan scenarios, including performance-funded options and a UnitedHealthcare alternative. The presentation noted the county currently faces a cluster of large claims: staff said there were 12 large claims in a recent month, which drove much of this year's losses; that number was said to have declined to eight at the time of discussion. The broker noted individual large claims in the hundreds of thousands of dollars had occurred in the plan year.

Commissioners raised the possibility of moving to a self-funded pool and asked staff to contact nearby jurisdictions (the transcript records an explicit instruction to call Richmond County) to learn how other counties operate self-funding arrangements and whether those models would suit Scotland County. Commissioner discussion also raised the idea of establishing an employee health clinic to treat minor conditions and provide preventive care; staff said such a clinic could reduce small claims and help manage overall costs if the county billed insurance for clinic services.

The board asked the county's benefits broker and staff to gather more data on the new \"self-funded\" column proposed in the broker's options, to model what Scotland County's claims experience would have produced under a self-funded arrangement, and to confirm the practical steps and risks. Commissioners agreed the information should be returned to the board at the regular commission meeting on April 7.

No formal vote was taken on plan selection during the meeting; commissioners discussed possible employee cost-sharing and participation models but did not adopt a policy change at this session.","Commissioners reviewed initial fiscal-year-2026 health insurance estimates showing potential double-digit increases and large claims driving costs. The board asked staff to study self-funded models, Richmond County's approach and the feasibility of an employee health clinic and asked for an update at the April meeting.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6623169,"Scotland County Schools asks commissioners to retain $10 million appropriation; superintendent highlights enrollment, staffing and capital needs",1092,864835,1957190,"/Search/View?dp=1&key=2776455-74d8d83c7af1299ee2a9772b2a1b133f&start=864&end=1957","https://assets.pipeline.soar.com/2776455-74d8d83c7af1299ee2a9772b2a1b133f/thumbnail_864835.jpg","/articles/6623169/Scotland-County/North-Carolina/Scotland-County-Schools-asks-commissioners-to-retain-10-million-appropriation-superintendent-highlights-enrollment-staffing-and-capital-needs","https://secure.pipeline.soar.com/6623169-51f9a7dc770f08f4783e8a5ee06ec73b/orig.mp4?Expires=1773643204&Signature=I6qQz7iRSNE0HzQSx96xx3RNKKsRh18CCPDJ0EgpJoasV0m50Dx30Y25rINeQlw5MhrOJJ0Dj5MaCm0d7-dr5VGyLe1ncP02d8tKsw9S~D2LmYYvTUWTG0fVpGQ3Dxf~hNcc02vegPWB59-zi7LSJy28LLs9sHHA4BQrRUXLblHzn5DFSrohhA7TKwql4ZBZ-FjOxaL3NyCRIRhqwFvkejjRdMorwFsQNdrRv24x7IfT~M1j4HDhyJWs4dBEcLvgfFggmuonTp5YozzcWXJ9fKoijs7cKhPgsdRyfYuEy47IFfHbSLHeadNIeFh5caJqT08Jkvl5hVzBEwJ2lo8fNQ__&Key-Pair-Id=KUT5TJCACFTXG","Scotland County Schools Superintendent Dr. Baldwin urged commissioners to retain a county appropriation of $10,000,000 for fiscal year 2025-26 and a $300,000 capital outlay allocation, providing an overview of district enrollment, staffing and program achievements and explaining how local dollars are being spent.

Dr. Baldwin told the board the district serves approximately 5,118 students (presentation slide referenced \"51 18\"), plus about 300 prekindergarten children not included in average daily membership (ADM). He said the district employs about 846 staff, including roughly 570 certified teachers; 73% of staff live in Scotland County. The superintendent reported a teacher retention rate near 95% and a graduation rate around 88%, above the state average the presenter cited as 86.9%.

The superintendent described the district's Career and Technical Education offerings and apprenticeship partnerships, saying the system provides multiple trade pathways (electrical, plumbing, carpentry, culinary, medical and roofing among others) and credential opportunities for students entering the workforce. He listed 26 CTE pathways and said students had earned industry credentials; the presentation emphasized plumbing and other trades as important local workforce options.

On finances, Dr. Baldwin outlined how the district used its local appropriation, lottery funds and lease revenue. He said South Johnson Elementary is funded through a 20-year lease that began in December 2018 and runs through December 2038; the slide presented a South Johnson lease payment of about $2,116,706.26 for the period discussed, with lottery funds and sale-tax projections contributing to that payment. The superintendent said the district applied approximately $382,009.73 in lottery funds toward its costs and that a remaining balance of about $720,007.72 would come from local county appropriation in the district's accounting presented to the board.

Dr. Baldwin asked the commissioners to hold the school appropriation at the current funding level of $10 million for the coming year, arguing the funds are essential to sustain momentum in instruction, student supports, and personnel. He said rising employer costs (retirement, hospitalization) make sustaining staff and program support a priority.

Commissioners questioned several line items; Dr. Baldwin and operations director Dr. Chapman described a multi-year project to convert district landlines to Voice-over-IP, which the staff said should reduce landline costs and cut mobile-phone charges substantially (the presentation projected roughly $100,000 in annual savings and a 60% reduction in mobile charges). Dr. Chapman noted e-rate funding restrictions meant some central-office and transportation systems could not use those federal subsidies and that local funds had to advance infrastructure work.

The presentation closed with the superintendent thanking commissioners for past support and reiterating the district's request to maintain the appropriation and capital outlay to keep staff and programs intact.","Superintendent presented district enrollment and staffing data, highlighted gains in graduation and staff retention, outlined Career and Technical Education pathways, and requested the county keep its $10 million appropriation and $300,000 in capital outlay to support programs and a lease payment for South Johnson Elementary.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6623173,"Commissioners approve amendment to audit contract; auditors issue unmodified 2024 opinion",673,52365,726330,"/Search/View?dp=1&key=2776455-74d8d83c7af1299ee2a9772b2a1b133f&start=52&end=726","https://assets.pipeline.soar.com/2776455-74d8d83c7af1299ee2a9772b2a1b133f/thumbnail_52365.jpg","/articles/6623173/Scotland-County/North-Carolina/Commissioners-approve-amendment-to-audit-contract-auditors-issue-unmodified-2024-opinion","https://secure.pipeline.soar.com/6623173-f362c1867c311e86f3075c226920e96a/orig.mp4?Expires=1773643204&Signature=KXN-qUxZunL9PVsj5pSlvPQknAjlpRuE~ks1uw69kTYERIINLeg-3G4eCctvieoMviFnTUApfabnSkKJVzdlXCdpvJCqJUBMtGxbBRaaHUZkrfkrv4wQKwYSCi0lXg4sUKC8mAIJWUGvKEkcxlcTmu9HzjdpRBvI6iqRxZRo~lgZast4WdTgGEAiPX-kmE2xmBsaFQgwsBS8oHPqc7OKfJegqdpac8EKD73o-7Vyh1pdO6Osvo7-ndefpoaYsObaT8cqIHz9WbZ~MhGSxzFhRR0KMX7CbhOojdCaUU7FiwtF2CKffCEYiNEA~vBOgKMIaDCx~aPAtrVoC4oJTHyscg__&Key-Pair-Id=KUT5TJCACFTXG","Scotland County commissioners approved an amendment to the county's audit contract and heard a presentation of the county's full-year 2024 single-county audit, which issued an unmodified opinion on the financial statements but identified three findings, two related to Medicaid procedures.

The board moved and seconded to approve the amendment to the call audit contract by voice vote; the chair announced the motion carried. County auditors then presented a summary of the 2024 audit, saying they issued an \"unmodified report,\" the standard favorable opinion on financial statements. The auditors said management provided a representation letter dated March 7 and that they were unaware of consultations between management and outside auditors.

Auditors told the board the report included three findings. One finding was timeliness-related; two were Medicaid findings. The auditors said the Medicaid issues prompted responses from the responsible department and that \"no funds were involved in the findings.\" The presentation highlighted fund-balance and cash-position figures across funds: a general-fund total fund balance of about $17.0 million for year-end June 30, 2024, unassigned- and available-balance percentages used by the state's debt reviewers, and department-level revenue and expenditure summaries. Auditors noted the county used ARPA funds as revenue replacement and that the general fund balance rose from roughly $16.08 million to about $16.99 million year over year.

The auditors also flagged a financial-performance indicator related to fixed assets: accumulated depreciation exceeded 50 percent of total fixed assets (about $6.7 million accumulated depreciation on $12.8 million of fixed assets). The auditor said that triggers a request from the Local Government Commission (LGC) to document a long-term replacement plan, though it did not call the situation an immediate alarm.

The presentation included operating highlights for the county's water districts, noting positive cash flow and net-position changes after internal restructuring, and a discussion of property tax collection rates (about 96.89% collection reported). The auditors invited commissioners to call with follow-up questions.

No formal board vote on acceptance of the audit report was recorded in the transcript; the only formal action captured was approval of the amendment to the call-audit contract.","At a recessed meeting, commissioners approved an amendment to the county's audit contract and heard a presentation of the Scotland County 2024 single-county audit, which contained an unmodified opinion and three findings, including two Medicaid-related items.","actionData","errors"]

Article not found

Preliminary FY26 budget projections show lower revenues; commissioners weigh property revaluation, sales tax and budget choices

Commissioners study rising employee health costs; direct staff to investigate self-funding and clinic options

Scotland County Schools asks commissioners to retain $10 million appropriation; superintendent highlights enrollment, staffing and capital needs

Commissioners approve amendment to audit contract; auditors issue unmodified 2024 opinion