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Bogue accepts clean FY2024–25 audit, approves computer upgrade and ECC ethics training
Summary
The Bogue Town Council heard a clean audit showing a strong fund balance, approved replacement of the town’s 2016 computer system and adopted a resolution designating the Eastern Carolina Council as a qualified provider for statutorily required ethics training under N.C. Gen. Stat. 160A-87.
Reid Parker of Carr, Riggs and Ingram told the Bogue Town Council on Jan. 19 that the town’s fiscal 2024–25 audit resulted in a clean opinion with no internal-control findings. "The opinion that is offered regarding the audit is there is no opinion, which means a clean opinion," Parker said, and he reported a year-end net position of $982,419, a fund balance of $660,072 and an unassigned fund balance of $603,000, which he said represents roughly 578% of general fund expenditures.
Mayor Robert O’Chat said the council has deliberately maintained reserves for storm response and large repairs. "We try to keep money in reserve in the event of storms so we can get the town back up and running or take care of major repairs," he said.
Following the audit presentation, the council approved purchase of an updated computer system to replace equipment from 2016. Mayor O’Chat asked Clerk Barbara Owens about installation timing; Owens said vendor Connecting Point estimated the system would be available in about three weeks. Councilmember Albert Taylor moved to approve the purchase; Councilmember Allison Cannon seconded and the motion carried unanimously.
The council also adopted a resolution recognizing the Eastern Carolina Council (ECC) as a qualified provider of the ethics training required by North Carolina General Statute 160A-87. Clerk Owens noted that the North Carolina League of Municipalities offers the required training online but that ECC is offering an in-person class in New Bern that may be more in-depth. Town attorney Donna Boggs said tailored training from firms that represent municipalities can be useful; Boggs said Sumrell Sugg, which represents many towns, may offer training more specifically adapted to local needs. Councilmember JoAnn Parker moved to adopt the resolution; Councilmember John Dale seconded and the resolution passed unanimously.
Financial details the council reviewed show the town with a solid liquidity position. The audit booklet included with the meeting materials lists the figures Parker cited; no corrective actions or internal-control recommendations were identified by the auditors. The council took the actions on the computer purchase and the ethics-training resolution in the same meeting, with no recorded dissent.
The council’s next regular meeting is scheduled for Feb. 16, 2026.
