[{"_1":2,"_99":-5,"_100":-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],{"_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",6527371,"mediaKeyId","3633245-24da658e8af4db4326c2a66f77409060","parentId",3633245,"title","Gates County commissioners approve response to auditors' findings; pledge corrective steps","audioSeconds",139,"startMs",158000,"endMs",297000,"viewUrl","/Search/View?dp=1&key=3633245-24da658e8af4db4326c2a66f77409060&start=158&end=297","thumbnailUrl","https://assets.pipeline.soar.com/3633245-24da658e8af4db4326c2a66f77409060/thumbnail_158000.jpg","articleUrl","/articles/6527371/Gates-County/North-Carolina/Gates-County-commissioners-approve-response-to-auditors-findings-pledge-corrective-steps","mediaUrl","https://secure.pipeline.soar.com/6527371-65b5aa49aae626a7b8ce6ea8e8aadd57/orig.mp4?Expires=1771199268&Signature=jSR8i7o5sg7eDpwtn8Af~VNC2ezIutElmW4fc9EXur5YScp9~9GdPPmZCwK2xNN85U38m9NmjD9rAH9XR3VaTEzV5ZikUkl83cPzhoi07i9~ZYI2x8~t~pOv5iN5Ysvud-SUCSRns4MnE6nn3ITc7OyzCX8sOh~RhYVjaNSPzzCLHPC9JbzdNErPaxUFNMZPkAFcLTmvL8Tlz-MnakahU2ZFvfUy7KsJHjbSG05cv4~a2Tw~JDiEfobWnXL4jSYJ4LifKxIHEdB0Qp~RJjZ7SKiCwMrpPfjNygWCZ9x~vevqpRGcdmGz6Uk8r0COunKI7ZfuhK~jxjubAsHDgNBQbg__&Key-Pair-Id=KUT5TJCACFTXG","author","Gates County","date","2025-06-03T12:37:13Z","article","The Gates County Board of Commissioners voted unanimously to approve a resolution responding to the independent auditor's findings and recommendations related to the fiscal year ending June 30, 2024.

County Manager Scott Sauer presented the resolution to the board, saying the response groups the county's corrective actions and commits the governing body to oversight and improved procedures. Sauer told the commissioners, \"we have 60 days from the date of the audit presentation, so we have until June, sixteenth.\" The board approved the resolution by a 5-0 vote.

Why it matters: the resolution formalizes the county's response to multiple audit items that the auditors flagged as concerns or material misstatements and is required to be filed with the North Carolina Local Government Commission (LGC). The county's submission to the LGC and the board's signature(s) are part of the LGC's review process.

Key issues cited in the audit and the county's responses
- Financial close/general ledger adjustment: Sauer described a late payment on school-construction invoices that resulted from an incorrect ACH number. The corrective posting that drew auditor attention was $335,691 posted to the lottery fund to fix an accounts-payable/cash posting error. Management has committed to monthly balance-sheet reconciliations and accurate revenue classification to ensure statements comply with generally accepted accounting principles.
- Prior-period restatements and opioid-settlement accounting: auditors identified restatements to opening balances related to opioid settlement receipts. Sauer said the restatements involved amounts of about $34,003.05 and $825,008.73; county staff cited evolving state guidance and GASB guidance (notably GASB 100) in the accounting of settlement proceeds.
- Federal procurement and ARPA-funded water-meter project: auditors noted a significant deficiency in procurement practices tied to the county's water-meter replacement project, which used ARPA funds. Sauer described a sequence beginning in 2022 when informal solicitations were used while key finance and management positions were vacant; county leadership canceled the informal process, reran a formal procurement (RFP/bid number 2023-06-01), and in July 2023 awarded the project to Consolidated Pipe and Supply after completing a compliant solicitation. The county's response documents the corrective actions taken and timeline.
- Reporting of lottery-funded school capital projects: the county's resolution notes that both the county and the Board of Education share responsibility for submitting the brief final report required by the grant, and staff are working to ensure future compliance.
- Late submission to the Local Government Commission: the audit package was uploaded to the LGC portal by the auditor on April 7, 2025, not March 31 as intended; the county confirmed the LGC accepted the submission and did not levy a penalty. The resolution commits the county to address procedures that led to the late portal upload.

The resolution asks that a majority of the governing body sign the response before it is returned to the LGC. Manager Sauer told the board that the LGC's procedures call for signatures and that staff would seek the board's signatures and return the package by the June 16 deadline.

Next steps and context
The board's approval authorizes staff to forward the response to the LGC and implement the financial and procurement controls summarized in the resolution. Sauer also noted the county has scheduled a kickoff meeting with the auditors for the FY2025 audit on June 11.

Ending
The resolution formalizes Gates County's plan to address audit findings ranging from accounting entries to procurement process improvements and documents the county's commitment to the LGC's review timeline. The board approved the resolution by voice vote with all five commissioners voting yes.","mediaType","Video","parentTitle","6-2-25: 6pm Regular BOC Meeting","oneSentenceSummary","The Gates County Board of Commissioners voted unanimously to approve a resolution responding to independent auditors' findings for the fiscal year ending June 30, 2024, pledging corrective actions on general ledger maintenance, opioid-settlement accounting, ARPA procurement, and late audit submittal.","taxTitle","Gates County, North Carolina","taxId",73548,"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},6527360,"Gates County manager unveils proposed FY 2025-26 budget; recommends revenue-neutral 66¢ tax rate",918,1564000,2482000,"/Search/View?dp=1&key=3633245-24da658e8af4db4326c2a66f77409060&start=1564&end=2482","https://assets.pipeline.soar.com/3633245-24da658e8af4db4326c2a66f77409060/thumbnail_1564000.jpg","/articles/6527360/Gates-County/North-Carolina/Gates-County-manager-unveils-proposed-FY-2025-26-budget-recommends-revenue-neutral-66-tax-rate","https://secure.pipeline.soar.com/6527360-0a2f8aa82adfa9215fd4bc61eb7e2c23/orig.mp4?Expires=1771199268&Signature=NGgSxN34SpErQt8uhr74dRKYxOJT-vctSQTBSonVcr99ogavbrpWq-a8RnYy6htXduKNxzwGW~PECYLqaX1TR2-ecoxlqkWY573dE5dwkFdg1tupPv7g-bnEYhjJKeBKYeJ8UwQ9F94JOIR2JxFHttq4qfHGJwRwuNjjbBbK862uZvEpV44CqbC81GKrh5u0TtwRzTB7MNCnIgOusOJ1kBF86dh9Tz6i3zYawhFttR8BGUWCSFKp24MtnxNFUszhuyIEPnsfS245GX2o6ITo9Vs2GGyd1S1CyeBTNuLVbgV6j1WIHmLeGpZJZoVHvE48rYpoMCAmmxYJ4uUt7YS1UQ__&Key-Pair-Id=KUT5TJCACFTXG","County Manager Scott Sauer presented the Gates County Board of Commissioners with a proposed balanced budget for fiscal year 2025-26, telling commissioners the presentation marks the start of the board's formal budget process.

Sauer said the budget as prepared meets the revenue-neutral tax rate calculated after the county's revaluation. \"We hit the revenue neutral tax rate... at 66¢,\" he told the board, and said that rate would generate a levy of $8,656,767. Sauer presented a baseline budget plan of approximately $16,615,347 and described items the administration built into the baseline and options the board could consider.

Primary elements in the proposed plan
- Revenue neutral tax rate and levy: proposed revenue-neutral tax rate of 66 cents per $100 of assessed value; estimated levy $8,656,767.
- Overall totals: Manager described a budget plan figure of $16,615,347 and later summarized general-fund and all-funds totals during the presentation; staff noted the proposed budget is roughly 2% below last year's ordinance on a like-for-like comparison.
- Staffing and personnel: recommendations include funding salary adjustments the sheriff requested (to address pay compression and restore a previously frozen position), adding an income-maintenance caseworker 3 in Department of Social Services (50% anticipated to be reimbursed by the state), converting a part-time custodian to full time in building and grounds, Board of Elections part-time positions to remain at sub‑benefit hours, and adding a senior meter technician funded fully by the utility enterprise fund.
- Public safety and 911: the consolidated 911 communications arrangement with Perquimans County increases Gates County's share by $87,020 in the proposed plan; manager highlighted investments in vehicle leasing that replaced aging fleet and spread costs.
- Schools and Board of Education requests: the Board of Education submitted requests that would require roughly $2,845,000 in additional general-fund support; the manager proposed carrying current expense for schools at the board's historical baseline of $2,953,000 in the recommended column and identified options for using the capital reserve fund for nonrecurring school needs, technology, or the nutrition program.
- Fund balance and capital outlay: staff proposed appropriating $317,463 of fund balance for one-time capital items, including $167,000 for emergency management projects, $113,000 for building and grounds (including roofs at county facilities), and $24,000 for the Tri-County Bridal Shelter roof.
- Capital reserve and debt service: the capital reserve fund held $2,236,832 as of May 30, staff said; school debt-service obligations tied to the Central Middle School loan remain significant — manager reported the outstanding principal at about $5,740,000 and total remaining obligation (principal plus interest) around $6,730,150, with final payment expected in 2038.
- Retirement and benefits: employer retirement rates will increase for general county employees to 14.4% and to 16.08% for law enforcement; next year's employer cost for health, dental and life-insurance premiums for funded positions was presented at about $904,432, with the county paying 100% of the health-premium share for employees.
- Utility and FEMA context: manager reiterated the county's water and wastewater utility was designated as a distressed unit by the North Carolina Department of Environmental Quality in August 2022, underlining the ongoing importance of the water-meter replacement project and other utility investments.

Board questions and follow-up
Commissioners asked for additional detail on several items including cost-of-living adjustments (Sauer said a 3% COLA would cost roughly $199,000 and estimated a 1% COLA would cost about $66,000), the audit contract amount, water and sewer indirect-cost allocations, and use of fund balance for capital projects. Commissioners expressed differing views about using fund balance for one-time capital needs versus conserving reserves; several asked staff to provide a detailed list of the proposed capital outlays.

Schedule and next steps
The board agreed to hold a work session on Monday, June 9 at 10 a.m. to review budget detail. Staff noted the public hearing for the budget is scheduled for June 18 at the regular meeting and that the auditors' FY2025 kickoff meeting is set for June 11.

Ending
Manager Sauer presented the revenue-neutral scenario and a recommended baseline while leaving several options for the commissioners to consider during follow-up work sessions; the board scheduled further review before a public hearing on June 18.","County Manager Scott Sauer presented a proposed FY 2025-26 budget that targets a revenue-neutral tax rate of 66 cents, a general-fund plan of about $16.6 million, staffing and benefit changes, and one-time capital requests funded from reserves; the board scheduled follow-up work sessions and a public hearing.",{"_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},6527366,"Gates County appoints Sam Solomon to Board of Adjustments",63,1429000,1492000,"/Search/View?dp=1&key=3633245-24da658e8af4db4326c2a66f77409060&start=1429&end=1492","https://assets.pipeline.soar.com/3633245-24da658e8af4db4326c2a66f77409060/thumbnail_1429000.jpg","/articles/6527366/Gates-County/North-Carolina/Gates-County-appoints-Sam-Solomon-to-Board-of-Adjustments","https://secure.pipeline.soar.com/6527366-bad145e7d7c02a4b6c6238fdc34eaeea/orig.mp4?Expires=1771199268&Signature=CDUp0abniQ115zCyt8XsruI-YZo5a5HpquSBQWpsPKuTLkH3BsmhXTlSExOERleAorrJSit6HDRumPIQSXHq3~DndCHdGQSyBGOiO4f2NmkxzYvNRwt5qWzDUYltq-5h1m9ORSpLo-g1rF2-NiQGo-Ztw5a5OwZbSJEjXmWkbvPJWHM7g1jjl3peYeBWZRvWRP4f1Mt-7jTyjtyNzSqCv0wEBRfFQYfZoysf70pI-o6b~MqnWsi-FkdaJSYPYEGGDUCGoD4cEXluJ9ufmrb6CSzmi6tur2800FUnKJSe0VYwaY5XJrtgEJRScZ0kkYwI7SvSy16NVt4ZGdOiPhk46A__&Key-Pair-Id=KUT5TJCACFTXG","The Gates County Board of Commissioners unanimously appointed Sam Solomon of Gatesville to the county Board of Adjustments.

Clerk Renee Draper told the board that Solomon's application met the board-of-adjustments criteria and that staff recommended approval. Solomon spoke briefly at the meeting about his business and technical background: \"I've got a lot of experience in business dealing from small and remote offices to international and national business... We did cybersecurity, computers and a lot of wireless and computer work,\" he said, and added he wants to help local businesses succeed.

The board voted without discussion; the motion and second were made on the record and the vote was unanimous, 5-0.

Ending
Solomon's appointment fills an open seat on the Board of Adjustments. No term length or ordinance number was specified in the meeting minutes.","The Gates County Board of Commissioners unanimously appointed Sam Solomon to the county Board of Adjustments after staff reported he met the membership criteria and recommended by staff.","actionData","errors"]

Article not found

Gates County commissioners approve response to auditors' findings; pledge corrective steps

Gates County manager unveils proposed FY 2025-26 budget; recommends revenue-neutral 66¢ tax rate

Gates County appoints Sam Solomon to Board of Adjustments