Special Meeting and Budget Public Hearing Packet June 17, 2024

CITY OF SOUTHPORT
BOARD OF ALDERMEN
SPECIAL MEETING AGENDA
223 E. BAY STREET
June 17, 2024
6:00 PM
Agenda
Please turn off all cell phones
If you are not able to attend the Board of Aldermen meetings in person, the meeting will be available
for you to watch via live-stream on the City of Southport website (https://cityofsouthport.com/board-of-
aldermen-meetings/), Facebook page, and YouTube channel.
ETHICS STATEMENT:
“If any members know of any conflict of interest or the appearance of a conflict of interest concerning
matters on the agenda, please so state at this time.”
A. Call to Order
B. Invocation
C. Pledge of Allegiance
D. Approval of Agenda
E. Agenda
1. Utility Merger and Contract with Brunswick County pgs 2-17
2. Setting a Date to Adopt the FY 2024-2025 Budget pg 18
F. Public Hearing
1. Proposed FY 2024-2025 Budget pgs 19-72
G. Mayor's Comments
H. Board Comments
I. Adjourn
Page 1 of 72
BOARD OF ALDERMEN
AGENDA ITEM SUMMARY
DATE: June 7, 2024 DEPARTMENT: Administration/Public Services
PRESENTED BY: Bonnie Therrien, City Manager
ITEM SPONSORED BY: Administration
ITEM/TOPIC: Water/Sewer Merger with Brunswick County
COST: All Water/Sewer Assets BUDGET LINE ITEM: All Water/Sewer Accounts
JUSTIFICATION: On January 10, 2024, the Board voted to start moving forward with merging the
Water and Sewer Systems with Brunswick County. Through the efforts of Steve Stone, County
Manager; Aaron Smith, County Finance Director; and City staff including Lance Flint, Tom Stanley
and Tom Zilinek, we are ready with an agreement to bring to you for your vote.
In summary, all of our Water/Sewer assets including the $8.2 million Fund Balance will be turned
over to the County in July. Any remaining capital projects, the City will take to the bid stage and
advertise and then the County will award the projects and take ownership of finishing the work. The
Local Government Commission did approve of the County taking over our State grants and loans
and the State has agreed to this also.
The County will take over billing with the August billing starting August 1st and will be for a 6 week
period. As of today’s date, we are done with billing for water and sewer.
Our three Water and Sewer employees will go to work with the County on July 1st.
The City Attorney we hired to assist with putting together the Agreement, Mac McCarley, will be at
your meeting via TEAMS to answer your questions and review the final contract with you.
The County is voting on this agreement on June 17th also.
IMPACT IF NOT APPROVED: Water and Sewer will remain with the City.
DEPARTMENT HEAD COMMENTS: Not applicable
CITY MANAGER COMMENTS: I am very proud of the work the County and our staff did to have
this completed by the end of the fiscal year. This took a lot of work but both parties were easy to
compromise with to make sure the agreement is a win/win for all. As we move forward, there may
still be a few small outstanding issues that we are unaware of right now, but all and all, everything is
covered in this document.
ATTACHMENTS: 1) Draft Water/Sewer Agreement to merge with Brunswick County

2) Press Release and Frequently Asked Questions for the Public
REQUESTED ACTION: Vote to authorize Mayor Alt to sign the Agreement with Brunswick County
PROPOSED MOTION: Motion to authorize Mayor Alt to sign the Agreement with Brunswick
County for the merger of the Water and Sewer Division with the County.
Page 2 of 72
AGREEMENT OF CITY OF SOUTHPORT TO CONVEY WATER AND SEWER
SYSTEMS TO BRUNSWICK COUNTY
THIS AGREEMENT TO CONVEY WATER AND SEWER SYSTEMS, dated

this the ______day of June 2024, by and between the COUNTY OF BRUNSWICK, a
political subdivision and body politic of the State of North Carolina of the State of North
Carolina (hereafter the "County"), and the CITY OF SOUTHPORT, a municipal
corporation of the State of North Carolina (hereafter the "City");
W I T N E S S E T H:
WHEREAS, the City owns and operates a public water distribution system consisting of
approximately 44miles of distribution water mains, together with fire hydrants, valves,
service lines, customer meters, land, easements, rights-of-way, and related facilities (all
hereinafter collectively referred to as the "City Water System");
WHEREAS, the City owns and operates a public sanitary sewer collection system
consisting of approximately 49 miles of gravity and pressure sewers, a collection system
together with manholes, lift stations, force mains, valves, air release valves, service taps,
service laterals, clean-outs, land, easements, rights-of-way, and related facilities (all
hereinafter collectively referred to as the "City Sewer System");
WHEREAS, the City has approximately 2800 water customers and approximately 2900
sewer customers;
WHEREAS, the City has approximately $8.2 million in capital improvement funds, debt
service reserve funds, operating reserves, and customer deposits;
WHEREAS, the City holds a Permit to Operate a Community Public Water System, PWS
ID NC 4-10-010;
WHEREAS, the City holds a Permit to Operate Collection System, WQCS00137;
WHEREAS, with regard to its utility’s services, the City currently employs 8 in the Public
Services Department and 3 in the Finance Department;
WHEREAS, the City currently purchases its finished water from Brunswick County
("County"), the source of which is the Cape Fear River ("River");
WHEREAS, the City desires to keep the water and sewer rates as low as possible for its
residents and property owners, but due to the water and sewer system size, the maintenance
and expansion needs, and the number of customers it serves, a larger utility may have the
ability to keep the rates more affordable in the long term; and
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WHEREAS, the County currently operates and maintains water distribution
systems and wastewater collection systems throughout the Brunswick County area; and
WHEREAS, the County has the staff, equipment, expertise, and financial ability
to assume operation and maintenance of the City’s water and sewer systems; and
WHEREAS, N.C.G.S. § 160A-274 expressly authorizes the City to convey

its interests in real and personal property to the County "upon such terms and
conditions as it deems wise [and] with or without consideration...;" and
WHEREAS, the City and County have agreed that the City will subdivide the
present Bay Street pump station parcel to facilitate the City transfer of that portion of the
present parcel which contains the pump station ( the "Pump Station site"), while the City
retains the portion containing the pier and the rock revetment, both new parcels having
direct access to Bay Street; and
WHEREAS, North Carolina General Statutes 160A, Article 20, Interlocal

Cooperation, authorizes and empowers any units of local government to enter into
interlocal agreements for the ownership, construction, operation, maintenance,
management, and financing of all or portions of water and sewer utility systems
within or outside the corporate limits of those units of local government.
NOW, THEREFORE, in consideration of the premises and the mutual covenants and
agreements hereinafter contained, the parties hereto agree as follows:
1. WATER DISTRIBUTION AND WASTEWATER COLLECTION SYSTEM

DESCRIPTION
In addition to any components previously described, the City’s water distribution

system shall include all water mains, water service, meter assemblies, valves, fire
hydrants, and other appurtenances required to provide water service to existing and
future water customers in the City.
In addition to any components previously described, the City’s wastewater

collection system shall include all sewer pump stations, manholes, gravity sewer
mains, low pressure sewer mains, force mains, and other appurtenances required to
provide sewer service to existing and future sewer customers of the City.
The City also agrees to transfer to the County all retained earnings associated with
the Water and Sewer Enterprise Fund.
A comprehensive list of the real estate, equipment, other assets and liabilities which
comprise the systems being conveyed are attached hereto in Exhibit A. If such list
is incomplete at the time of execution of this Agreement, the City agrees to continue
updating Exhibit A until all known assets are listed. Specifically excluded from this
list is the parcel of land known as the Sunny Point property (approximately 414
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acres) currently under option with the Wildlife Resources Commission of the State
of North Carolina.
2. TRANSFER OF THE WATER AND SEWER SYSTEMS; RESERVATIONS
The City agrees to transfer to the County the City’s water and sewer systems as
described above. Transfer shall be by execution of deed and dedication documents
prepared by the County’s Attorney and executed by the appropriate City
representatives, in addition to any other documentation, agreements or bills of sale
necessary to complete the transfer. Upon execution of the deed and dedication
documents, the County shall own, operate, and maintain the water and sewer
systems within the City. The current City water and sewer customers and future
water and sewer customers will become customers of the County.
At Closing, at a time and place mutually acceptable to the parties, the City shall
convey to the County, free and clear of liens and encumbrances, the Water and
Sewer Systems by delivering Warranty Deeds for the City's real property and an
Assignment and Bill of Sale for the City's personal property including, inter alia,
the Systems' infrastructure, facilities, structures, vehicles, equipment, supplies,
funds, permits, contracts, easements, other property rights, liabilities, debt
obligations, and all other materials and things associated with or required for the
ownership, operation, and maintenance of the Water and Sewer Systems.
Notwithstanding the above agreement to transfer, the County grants to the City a
perpetual right to place, maintain, access, replace or service the Weather Alert
Station presently mounted on top of the Bay Street Lift Station, so long as the Lift
Station shall exist and so long as the Weather Alert Station does not interfere with
the operation of the Lift Station. Further, the City shall share the data from the
Weather Alert Station in a time and manner mutually satisfactory to both parties.
Further, the City grants to the County a perpetual right to place, maintain, access,
replace or service the SCADA/AMI infrastructure presently mounted on the tower
in the City Public Service Yard, so long as the tower shall exist and so long as the
SCADA/AMI infrastructure does not interfere with the operation of the equipment
on the tower. The County agrees to notify the City Public Services Director of the
need to enter the yard prior to making entry, emergency entry excepted.
The City agrees to execute any NC DEQ forms or applications required to transfer
or assign any necessary permits for the operation and maintenance of the water and
sewer systems to the County. In addition, the City hereby authorizes the transfer
to the County of the infrastructure improvement loan awarded to Southport by the
Division of Water Infrastructure (DWI) of NC DEQ, and City and County officials
are authorized to execute any necessary documents to accomplish this purpose. The
Parties understand that upon receiving this authorization DWI will reissue the
award to the County and the County will accept the award by resolution. Further,
the Parties agree that the scope of the project which is the subject of award will
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remain the same as the original project which received the award, to wit, to benefit
Southport.
3. EASEMENTS AND RIGHTS-OF-WAY
The City agrees to transfer all easements and fee simple property related to the
water and sewer systems to the County. The City also gives the County the right to
operate, maintain, and construct new water and sewer mains within the rights-of-
way owned by the City or deeded to the City by developers. Any new easement
required to expand the water and sewer systems would be the responsibility of the
County.
4. SYSTEM IMPROVEMENTS
The County agrees to make such improvements as required to integrate the City of
Southport water and sewer systems into the overall County water and sewer
systems. The County will be responsible for the cost of the improvements. County
agrees to operate, maintain and expand said water and sewer systems to
accommodate planned growth and development within City’s planning and zoning
jurisdiction in accordance with County utility system policies, standards, and
procedures, and to serve present and future demands in a manner so as not to impede
the orderly growth and development of City.
Further, the County agrees to use ten million five hundred thousand dollars
($10,500,000.00) granted by the State of North Carolina for the purpose of
delivering the Sewer Replacement Project, and will deliver the project in a timely
manner in consultation with the City.
5. EMPLOYEE TRANSFER
City employees that are eligible and elect to transfer to County will be offered
employment with County’s water and sewer utility system and will be offered a
position as equivalent as possible to their present positions with City. These
employees will transfer subject to the same drug screening and pre-employment
review as other new hires and will be bound by the terms of the County Personnel
Policy upon employment. The County agrees to accept and give each transferred
employee credit for existing sick leave. Further, the County agrees to credit the
transferred employees with the same number of years of service as they have with
the City at the time of transfer, for the purpose of holding the transferred employees
harmless for benefits such as vacation and sick leave accrual. The City shall pay
out any accumulated vacation of City employees prior to their transfer to the
County.
Page 6 of 72
6. RECORDS TRANSFER
City shall transfer to County all available reproducible and electronic copies of any
and all records, data, information, and models arising from the construction,
operation and maintenance of City’s water and sewer utility system and any other
related activity, including projects in progress, and including, but not limited to, the
following:
1) Construction contracts, drawings, maps, and all other related documents

evidencing the condition or location of any portion of the subject water and sewer
systems including such documents as may be in the possession of any engineer or
other consultant of City;
2) Billing, collection and payment records on all present customers of the subject
water and sewer systems;
3) An accurate tabulation or listing of all actual service locations in the City system
to be transferred to County from City, to include:
a) Address - Number and Street;
b) Account Name (if active);
c) Billing Address for Each Account Number;
d) Account Numbers and all meter reading books and the history of all
accounts for the past twelve (12) months;
e) One Year’s Account History;
f) Meter Location Description;
4) Contracts or agreements for the supply of equipment, materials, supplies, and
products;
5) Pending applications for water and sewer service;
6) Contracts or agreements to provide water and or sewer service currently in effect;
7) Receipts, accounts and other records of deposits made by all present and past
customers of the subject water and sewer systems;
8) Any and all warranty information on any facilities, property, land, and equipment
transferred to County pursuant to this Agreement;
9) Repair, maintenance, trouble, and emergency response records for all portions
of City’s water and sewer systems;
10) Any and all notices of violation, legal actions, and lawsuits pertaining to City’s
water and sewer system ;
11) Plans, permits, reports, specifications, surveys, etc., for water and sewer
facilities and operations;
12) Number and locations of all unmetered services;
13) Copies of all water and sewer system maps;
14) Copies of all easements;
15) Copies of all encroachment agreements;
16) Identification of all inside City customers;
17) Identification of all outside City customers;
18) Record of all assessments for system extensions;
19) Identification of all taps for which payment has been made;
20) Identification of all backflow prevention installations;
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21) Identification of all Pretreatment Program installations;
22) Copies of such records as are necessary to inform County of the location of all
facilities of City for other utility operations;
23) Accounts payable records;
24) Accounts receivable records; and,
25) Any other information, data, and records pertaining to City’s water and sewer
utility.
City agrees that within a reasonable time after the Transfer Date, City shall submit
to County such accounting, commercial, engineering, planning, personnel, and
facility records pertaining to City’s water and sewer utility system. City may make
copies of said materials for City’s records and archives. Prior to the Transfer Date,
the County Manager and City Manager, or their designees, shall determine mutually
satisfactory administrative details for the transfer of the above-referenced records.
7. CUSTOMER TRANSFER AND RECYCLING & YARD WASTE

COLLECTION BILLING
As of the Transfer Date, all customers and users of City’s water and sewer system
shall become subject to all rules, regulations and ordinances of County as the same
apply to all users and customers of the water and sewer system of County, and as
same are now or may hereafter be amended. Such rules, regulations and ordinances
and schedule of rates, fees, charges and penalties shall constitute a part of the
Agreement between County and any customer or user of the subject water and
sewer system and any extensions thereof for the provision of water and sewer
service.
A team comprised of County and City staff shall develop a seamless transfer of
customer accounts at Transfer Date in order to provide continuity of account
activity after the merger. All accounting after the Transfer Date shall be made
within the County utility enterprise fund.
Effective immediately following the Transfer Date, City shall transfer customer
deposits to County.
From and after the Transfer Date the County agrees to perform billing services for
the City for the City Recycling & Yard Waste Fee (the Fee). The Fee will be
included on the monthly County Utility Bill for customers inside the City limits,
and the revenue produced from the Fee remitted to the City on a schedule as agreed
to between the Finance Directors of the City and the County. The Parties agree that
in lieu of a charge for these billing services, the City shall continue to maintain the
right of ways and other areas occupied by or adjacent to the Bay Street liftstation.
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8. WATER AND SEWER RATES
The water and sewer customers in the City will pay the same water rates and fees
as currently in effect for similarly situated customers of the County. The City agrees
to transfer all meter deposits held on behalf of their customers to the County
9. ORDINANCES AND PERMITS
The City agrees to maintain in effect ordinances regulating water and sewer
connections and the use of the water and sewer systems to include mandatory
connection to the water and sewer systems for all structures developed within the
corporate limits of the City. The City’s sewer use ordinance must conform to the
County’s current ordinance and the NC DENR minimum requirements.
The County agrees that land use permitting decisions in the City ETJ will continue
to be processed by the City. The County shall take into consideration the requests
from the City for utility service provisioin within the ETJ, however, the County
shall be the ultimate decision maker as to the provision of said service.
10. FUTURE EXPANSION OF WATER DISTRIBUTION AND SEWER

COLLECTION SYSTEMS
It is understood and agreed that all future expansions to the water distribution and
sewer collection systems within the corporate limits of the City subsequent to the
execution of this Agreement whether constructed by the City or private developers
shall be constructed in accordance with County specifications and shall be
dedicated to the County upon completion of construction. The County agrees to
solicit input from the City on current and future water and sewer needs of the City
on at least an annual basis.
11. GRANT OF EXCLUSIVE RIGHT TO THE COUNTY
The City, subject to the terms and provisions of this Agreement hereby grants and
gives the County the exclusive right to own, maintain, and operate the sewer
collection and water distribution systems within the City.
12. NO ORAL MODIFICATIONS
Any change or modification of this Agreement must be in writing signed by both

parties.
13. TERM AND TERMINATION OF AGREEMENT
This Agreement shall be perpetual. City and County hereby agree that such
perpetual duration is reasonable and necessary in light of the purposes of this
Agreement. If for any reason a court of competent jurisdiction rules in a final
decision that may not be appealed that a perpetual term to this agreement is
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unlawful, then this agreement shall have a term of sixty (60) years. If the term of
this agreement is so limited to sixty (60) years, the expiration of the term shall only
affect the agreements hereunder with respect to events and performances that occur
after the expiration date of such term, and shall not affect the existence or validity
of any transfer, conveyance, undertaking, liability, or other action or right that
occurred or arose prior to the expiration date.
14. CITY REPRESENTATIONS AND WARRANTIES
The City hereby represents and warrants as follows:

A. Except as otherwise disclosed herein, the City has good and marketable
title, free and clear of liens and encumbrances, to the real and personal property
being conveyed to the County, including all permits, associated with every
aspect of the Water and Sewer Systems.
B. The Water and Sewer Systems are in good condition and repair, normal
wear and tear excepted, and are in compliance with all laws, rules, and
regulations of applicable governmental units.
C. The City shall provide the County with true, accurate, and complete
copies of the following: the City's rates and fees for water and sewer service;
all ordinances, resolutions, and/or rules and regulations relating to the Water
and Sewer Systems, all which remain in full force and effect, and all other
plans, specifications, and operation/maintenance manuals for the Water and
Sewer Systems.
D. The City shall provide the County with true, accurate, and complete
copies of each permit and contract associated with the Water and Sewer
Systems under which the City is obligated to perform together with written
evidence showing that the permits have been transferred to the County and that
the other parties to the contracts, whenever required, have consented to
assigning the contracts to the County.
E. The City has the power and authority to assign the permits, contracts,
liabilities, and debt obligations associated with the Water and Sewer Systems
to the County, no events of default have occurred or are occurring thereunder,
the permits, contracts, liabilities, and debt obligations remain in full force and
effect, and are enforceable in accordance with their respective terms and
conditions.
F. This Agreement, and all other documents and instruments related hereto
and/or required hereby, has/have been or will be, duly authorized, executed,
and delivered by the City and constitute valid and binding obligations by the
City enforceable in accordance with its terms and conditions subject to
bankruptcy, insolvency, or other laws affecting the enforcement of creditor's
rights.
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G. The City's execution and delivery of this Agreement and compliance
with its terms and conditions will not conflict with or constitute a breach or
violation of, or a default under any agreements to which the City is a party,
any applicable law, rule, or regulation of any governmental unit or agency
thereof, any applicable judgment or decree of any court or other governmental
agency or body, or the provisions of any permits held by the City for the
ownership, operation, and maintenance of the Water and Sewer Systems.
H. The execution and delivery of this Agreement and the conveyance of the
City's Water and Sewer Systems to the County do not require the approval of
any regulatory body, governmental unit or agency, or any other
persons/entities whatsoever, except as may have been obtained.
I. All permits held by the City regarding the ownership, operation, and
maintenance of its Water and Sewer Systems are in full force and effect, have
been duly complied with in all material respects, and are assignable and
transferable to the County.
J. All easements held by the City with regard to its Water and Sewer
Systems are assignable by the City without the consent of third parties. In case
any easement is contested the City will cooperate with the County in
defending the contested easement or by granting a specific assignment to, or
joint use agreement with, the County
K. If deemed necessary by the County, the City will adopt ordinances such
as, but not limited to, a sanitary use ordinance, backflow prevention
ordinance, grease trap ordinance, right of entry ordinance, and other
ordinances that are reasonably necessary to regulate the proper use of, and
provide for the proper billing and collection of bills for, the subject water and
sewer system and any extensions thereof by the customers and users within
the jurisdiction of City.
15. COUNTY REPRESENTATIONS AND WARRANTIES

The County hereby represents and warrants as follows:
A. This Agreement, and all other documents and instruments related or
required hereby, have been duly authorized, executed, and delivered by the
County and constitute valid, binding, and enforceable obligations by the
County.
B. The County's execution and delivery of this Agreement and compliance
with its provisions will not conflict with or constitute a breach or violation of,
or a default under any agreements to which the County is a party, any
applicable law, rule, or regulation of any governmental unit or agency thereof,
or any applicable judgment or decree of any court or other governmental
agency or body.
Page 11 of 72
C. The County will perform the services customarily performed by water
and sewer utility systems with respect to the acquired systems and customers,
such as:
1. Read all meters of, send all bills to, and collect all payments from the
Water and Sewer Systems' customers.
2. Administer the provision of water and sewer services to new
customers and coordinate the construction of related infrastructure by
developers intending to connect to the Water and/or Sewer Systems.
3. Maintain, repair, and improve the systems in a timely manner and
operate and manage the systems in a manner consistent with good business
and operating practices for comparable facilities and in full compliance
with all issued permits, operational requirements, industry standards, and
the applicable laws, rules, and regulations of regulatory bodies,
governmental units, or agencies thereof.
4. Operate, maintain, and manage the water and sewer system with
employees who have the operational expertise and professional
credentials necessary to perform their respective duties, and perform the
administrative and managerial duties required for the operation of public
enterprise water and sewer systems.
16. COOPERATION OF THE PARTIES

The City and the County agree to cooperate, fully, effectively, and efficiently
with each other to accomplish the intent and purposes of this Agreement,
execute all supplementary documents necessary to enforce its terms, and to
take all additional actions deemed necessary and appropriate so as to give full
force and effect to the terms, conditions, and intent of this Agreement. Neither
party shall unreasonably withhold or delay providing such cooperation. The
parties further agree to provide to each other, if requested, all plans, as built
drawings, financial information, and all other information, documents,
materials, and other things in their possession or control associated with the
Water and Sewer Systems, and the performance of the terms and conditions
set forth herein.
17. ENTIRE AGREEMENT
This Agreement constitutes the entire understanding between the parties and
supersedes all prior and independent agreements between the parties covering the
subject matter hereof.
18. SPECIFIC PERFORMANCE IN EVENT OF DEFAULT

The parties acknowledge that monetary damages would not fully compensate
either party in the event of any breach or default of this Agreement. The parties
10
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therefore agree that in the event of a breach or default by either party, the other
party shall, in addition to seeking damages, be entitled to seek and obtain the
specific performance of the defaulting party's obligations hereunder.
19. AUTHORIZATION
Each party certifies that all appropriate steps to legally enter into this Agreement
have been taken, that the matter has been approved by the appropriate legislative
body, and that the terms of this Agreement are understood. Moreover, each party
certifies that all laws, rules, and regulations as well as any local governmental rules
were followed with regard to acceptance of this Agreement and that this Agreement
meets all standards for governmental agreements.
20. SECTION HEADINGS
The section headings in this Agreement are for convenience and ease of reference
only. Such headings are not part of this Agreement and are not to be used in
interpreting its provisions.
21. CHOICE OF LAW
This Agreement shall be governed by and interpreted in accordance with the law of
the State of North Carolina.
22. SEVERABILITY
It is hereby the declared intention of City and County that the paragraphs, sections,
sentences, clauses, and phrases of this agreement are severable. If one or more
paragraphs, sections sentences, clauses, or phrases shall be declared void, invalid
or otherwise unenforceable for any reason by the valid, final judgment or decree of
any court of competent jurisdiction, such judgment or decree shall not affect the
remaining provisions of this agreement.
23. WARRANTIES
The County and City represent and warrant that each has full power and authority
to enter into and perform any and all provisions of this Agreement between the
County and the City.
24. SIGNATURES
This Agreement, together with any amendments or modifications, may be executed

in one or more counterparts, each of which shall be deemed an original and all of
which shall be considered one and the same agreement. This Agreement may also
be executed electronically. By signing electronically, the parties indicate their
intent to comply with the Electronic Commerce in Government Act (N.C.G.S § 66-
11
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358.1 et seq.) and the Uniform Electronic Transactions Act (N.C.G.S § 66-311 et
seq.). Delivery of an executed counterpart of this Agreement by either electronic
means or by facsimile shall be as effective as a manually executed counterpart.
IN WITNESS WHEREOF, the parties hereto, acting by and through their duly
authorized representatives pursuant to the resolutions of their respective governing bodies,
have caused this Agreement to be executed as of the day and year first above written.
ATTEST: THE COUNTY OF BRUNSWICK
___________________________ By: _____________________________

Clerk Randy Thompson, Chairman
(SEAL)
ATTEST: CITY OF SOUTHPORT
___________________________ By: _______________________________

City Clerk Rich Alt, Mayor
(SEAL)
“This instrument hasbeen preaudited in the manner required by the Local Government
Budget and Fiscal Control Act.”
___________________________________
Aaron Smith, Director of Fiscal Operations
Brunswick County
“This instrument has been preaudited in the manner required by the Local Government
Budget and Fiscal Control Act.”
___________________________
Lance Flint, Finance Director
City of Southport
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EXHIBIT A
Real Estate, Equipment, Assets and Liabilities
Water/
Sewer/
Property Description Both Type Acquired
1 SYSTEM Water SYSTEM 7/1/1975
1 NEW LIFT STATION Sewer LAND 7/1/1986
1 1986-87 ADDITIONS Water SYSTEM 8/1/1986
1 EASEMENT - NEW LIF Sewer LAND 9/23/1986
I EASEMENT - STATIO Sewer LAND 3/25/1987
1 FOREST OAKS Water SYSTEM 7/1/1987
1 INDIGO PLANTATION Water SYSTEM 7/1/1988
1 ADDUTUIBS Water SYSTEM 7/1/1988
13 BLOCK BUILDINGS Water SYSTEM 7/1/1989
I ADDITIONS Water SYSTEM 7/1/1989
1 7.9 HP PUMP Water SYSTEM 7/1/1989
1 ENGINEERING FEES- C Water SYSTEM 7/1/1989
1 11ST PROJECT Water SYSTEM 9/1/1990
1 SYSTEM ADDITIONS F Water SYSTEM 1/1/1994
1 SYSTEM ADDITIONS Water SYSTEM 1/1/1995
1 95/96 System Additions Water SYSTEM 1/1/1996
1 96/97 ADDITIONS Water SYSTEM 1/1/1997
1 97/98 SYSTEM ADDITI Water SYSTEM 1/1/1998
I SBSD LINE ON HWY I Water SYSTEM 4/1/1998
I 98/99 System Additions Water SYSTEM 1/1/1999
I Well & WIT tank paintin Water SYSTEM 5/12/1999
1 99-00 system additions Water SYSTEM 1/1/2000
1 SEWER SYSTEM IMPR Sewer SYSTEM 6/1/2000
I SEWER SYSTEM-THE Sewer SYSTEM 7/13/2000
I WATER & SEWER-HA Both SYSTEM 7/13/2000
I WATERLINES-THE LA Water SYSTEM 7/13/2000
1 SEWER COLLECTION Sewer SYSTEM 8/22/2000
1 2000-2001 SYSTEM AD Water SYSTEM 1/1/2001
I System additions 01-02 Water SYSTEM 1/1/2002
1 System interconnect SE Water SYSTEM 1/1/2002
I Yacht basin waterline pr Water SYSTEM 1/1/2002
1 NC 211 LINE RELOCA Water SYSTEM 8/15/2002
I Yacht basin waterline pr Water SYSTEM 11/21/2002
13
Page 15 of 72
I System addition 02/03 Water SYSTEM 1/1/2003
1 County waterline interco Water SYSTEM 6/30/2003
1 System Water SYSTEM 7/1/2003
1 Yacht Basin Waterline Water SYSTEM 9/26/2003
1 System additions 03/04 Water SYSTEM 1/1/2004
1 Kemp Contractors Water SYSTEM 6/30/2004
1 SCADA system Sewer EQUIPMENT 12/6/2004
1 Donated system Water SYSTEM 12/9/2004
1 04-05 System additions Water SYSTEM 1/1/2005
1 Waterline interconnectio Water SYSTEM 1/1/2005
1 Yacht Basin Project Water SYSTEM 1/1/2005
1 Appraisal-Spayfield Land Sewer LAND 6/13/2005
1 Cottage Point- Donated Water SYSTEM 10/13/2005
1 Land for Wastewtr Enha Sewer LAND 11/22/2005
1 System additions 05-06 Water SYSTEM 1/1/2006
1 YactBasin Interconnect Water SYSTEM 1/1/2006
I System- Professional fee Water SYSTEM 1/1/2006
I Lift Station- Leonard St Sewer SYSTEM 2/9/2006
Waterline lnterconnect 0 Water SYSTEM 4/30/2006
I 06-07 System Water SYSTEM 1/1/2007
1 SCADA Water Controls Water EQUIPMENT 6/6/2007
1 WWTR Enhance Phase Sewer SYSTEM 3/15/2008
1 Turtlewood Sewer & Wat Both SYSTEM 4/10/2008
1 BAY STREET PUMP Sewer SYSTEM 6/27/2008
I Sprayfield Improvement Sewer LAND 6/30/2008
County Water Tank % 07/01/08 Water SYSTEM 7/1/2008
I Sprayfield Improvement Sewer LAND 9/30/2008
1 Dutchman Village Sewer Sewer SYSTEM 11/8/2008
1 R1VERMIST SEWER Sewer SYSTEM 10/14/2010
I WWTS ENHANCEMEN Sewer SYSTEM 1/25/2011
1 REHAB PUMP STATIO Sewer SYSTEM 6/7/2011
Manhole Water SYSTEM 6/30/2012
Rivermist - Block 6, 425 lf 8" sewer Sewer SYSTEM 5/8/2013
Spectra Shield concrete water main liner Water SYSTEM 5/14/2013
Replace sewer main - E. 11th from Howe sts Sewer SYSTEM 6/27/2013
River Drive lift/pump station improvements Sewer SYSTEM 6/27/2013
Replace existing M/H - E. Bay and I Am sts Water SYSTEM 6/27/2013
Pump station - River Drive Sewer SYSTEM 6/27/2013
LAND
Sewer Plant Revetment Sewer 6/30/2014
IMPROVEMENT
Sewer Rehab Sewer SYSTEM 6/30/2014
.40 ac property Forest Oaks lift station Sewer LAND 6/30/2015
Generator - Bay Street Sewer EQUIPMENT 6/30/2015
14
Page 16 of 72
Generator - Landing Sewer EQUIPMENT 6/30/2015
Utility Main ASCO 300 Series Water EQUIPMENT 6/30/2015
162 vertical ft manhole liner Sewer EQUIPMENT 6/30/2015
1(8") & 1 (10") altitude valve Water EQUIPMENT 6/30/2015
Manhole Sewer SYSTEM 6/30/2015
6"Gate valve Water SYSTEM 6/30/2015
Forest Oaks Lift Station Sewer SYSTEM 6/30/2015
water main Lord St ,Owens, to West West Water SYSTEM 6/30/2015
Cades Cove-Water and Sewer lines donated Both SYSTEM 6/30/2015
Prices Creek-Water and sewer lines donated Both SYSTEM 6/30/2015
Jonas Creek-Water and sewer lines donated Both SYSTEM 6/30/2015
The Ridge at Forest oaks-donated lines Both SYSTEM 6/30/2015
Old Southport W & s lines donated Both SYSTEM 6/30/2015
AMI PROJECT METERS INSTALLATION Water SYSTEM 6/30/2015
9 fire hydrants installations Water SYSTEM 5/12/2016
Altitude valves Water EQUIPMENT 6/30/2016
Accela software Water EQUIPMENT 6/30/2016
Accela Software Water EQUIPMENT 6/30/2017
AMI PROJECT METERS INSTALLATION Water SYSTEM 6/30/2017
Pump central lift station Sewer SYSTEM 6/30/2017
Sewer asset management plan Sewer EQUIPMENT 2/9/2018
Water main at Harbor Oaks Water EQUIPMENT 6/30/2018
GENERATOR Sewer EQUIPMENT 6/30/2019
Water Asset Management Plan Water EQUIPMENT 6/30/2021
Howe St Sewer Project Sewer SYSTEM 9/17/2021
Repl. submersible pump for Deep Point Marina Lift Station. Sewer SYSTEM 2/11/2022
Backup pump for Forest Oaks Lift Station: Hydromatic, 10hp, 3ph Sewer
SYSTEM 6/8/2022
Replacement Generator for Forest Oaks Sewer SYSTEM 10/3/2022
Replacement Generator for Indigo Sewer SYSTEM 10/3/2022
Replacement Generator for Turtlewood Sewer SYSTEM 10/3/2022
New backup/replacement pump for Central Lift Station Sewer SYSTEM 12/1/2022
Meter Boxes for Water Meter Services Water SYSTEM 8/31/2023
WIP Generator for River Dr Lift station Sewer SYSTEM 9/14/2023
400 RDM Water Meters Water SYSTEM 11/19/2023
WIP Generator for Cottage Pt Lift Station Sewer SYSTEM 2/1/2024
15
Page 17 of 72
BOARD OF ALDERMEN
AGENDA ITEM SUMMARY
DATE: June 17, 2024 DEPARTMENT: Administration

PRESENTED BY: Bonnie Therrien, City Manager
ITEM SPONSORED BY: Administration
ITEM/TOPIC: Setting a Budget adoption date
COST: n/a BUDGET LINE ITEM: n/a
JUSTIFICATION: The Board never votes on an item at the same meeting as the Public
Hearing. We need to set a Special Meeting to adopt the FY24-25 Budget. Special
Meetings require at least (48) hours’ notice. And the budget must be adopted no later than
June 30th, but the County needs to know as soon as possible, so they can get the bills
updated and ready to send.
We will need to make sure the Community Building or Indian Trail Meeting Hall is
available.
REQUESTED ACTION: Set a date for budget adoption.
PROPOSED MOTION: I move to set the Budget Adoption date for

_______________________.
Page 18 of 72
Mayor’s Proposed Budget Comments
Your Southport elected officials, along with the City Manager and staff, have been working
on a proposed budget for several months. We welcome hearing from you at our Budget
Public Hearing on June 17, 2024, at 6:00 p.m. at the Community Building. As in almost all
aspects of life, compromise has been a big aspect of these discussions.
I offer for your consideration a short history of where we are, how we got here, and some
thoughts on how we might actually move forward and away from paralysis by analysis.
• Southport, like all municipalities that establish Enterprise Funds such as the
water/sewer fund, traditionally use some of the fund’s revenues to pay part
of the salaries of employees with a direct relationship to the fund. This
includes the City Manager, Finance Director, and staff, as well as Human
Resources to name a few. Starting with the Budget Year commencing July
01, 2024, the total amount the City will have to make up each year is
$1,200,000. During this current budget development process, Brunswick
County agreed to allow the City to retain a one-time amount of $1.2 million
from the Water/Sewer Fund Balance to smooth the transition of this shortfall.
In addition, the transfer of three employees to the County, whose salaries and
benefits were paid exclusively by the Enterprise Fund, will offset a portion
of this revenue issue. How to make up the rest of this budgetary gap is one
of the questions before the Board.
• Additional employees are always a topic of much discussion since it is a

recurring cost. You will see that the Fire Department and the Emergency
Medical Services have proposed three additional full-time firefighters and
three full-time Emergency Medical Technicians (EMTs). The City’s
volunteer cadre is aging out, and new volunteer members who can pass the
hours of training and the various certifications are diminishing across the
country. To offset the cost of the new firefighter positions, there will be less
of a need for the volunteer 12-hour paid slots and the reimbursement for each
volunteer who responds to a call, so those savings will go towards reducing
the tax burden of the new hires.
Regarding the proposed hiring of three additional EMTs, the Fire Department
has raised its ambulance transport fees to match the County’s fee schedule. The
number of transports over the past two years has grown significantly. Both actions
Page 19 of 72
will help defer the costs of the EMTs to equate to only a $3,000-$4,000 increase in
new taxes.
Southport took the position years ago to have a medical response component
because there are times when the County can take up to 19 minutes to respond. The
choice we all have is whether we pay the 4 cents per $100 dollars of Ad Valorem
taxes for EMS or lie on the floor with a serious medical condition for 19 minutes. If
it is a heart attack, you want them there within 4 minutes.
In a separate document, you will be provided a list of the City’s accomplishments
in the past six months to clearly illustrate that the City has moved from talk and little
action to a government that solves problems.
How to balance the ‘needs’ from ‘wants’ and how to find the resources to address
these needs is our dilemma. Please consider letting your thoughts be known to me
and the Board at the June 17th public hearing or before that date in writing to the
City Clerk, Dorothy Dutton.
-Rich Alt, Mayor
Page 20 of 72
FY 2024-2025
Board of Aldermen
Proposed Budget
June 7, 2024
Page 21 of 72
TABLE OF CONTENTS
Manager’s Budget Message pgs 1-5

Capital List pg 6
Funds Overview
General Fund Balance pg 7
Electric Fund pg 8
Capital Fund pg 9
Waterfront Stabilization pg 10
Powell Bill Fund pg 11
Other CIP Projects and Requests pg 12
General Revenues pg 13
Expenses
Board Budget pg 14
Administration Department pgs 15-16
Finance Department pg 17
Public Services (No Electric) Expenses pgs 18-20
Human Resources Department pg 21
Police Expenses pgs 22-23
Fire and Rescue Expenses pgs 24-26
Development Services Expenses pgs 27-28
Parks and Rec Expenses pgs 29-30
Community Relations Expenses pgs 31-32
Public Services: Electrical pgs 33-34
Solid Waste pg 35
Page 22 of 72
1
City of Southport Board of Aldermen
Rich Alt, Mayor
Rebecca Kelley, Mayor Pro-tem Lowe Davis, Alderman
Robert Carroll, Alderman Frank Lai, Alderman
Karen Mosteller, Alderman Marc Spencer, Alderman
FY2024-2025 Budget Message
June 7, 2024
To the Citizen and Taxpayers of Southport:
This Budget Message is an Executive Summary of the proposed Board of

Aldermen Budget for 2024-2025 which begins July 1, 2024, and ends June 30, 2025.
The existing tax rate is 0.275 per $100. This proposed budget has the tax rate going up
6.1 cents with 1 cent going towards capital, 1.3 cents towards 3 additional fire fighters,
and the remaining 3.8 cents used to partially offset the water/sewer gap of $1.2 million.
A penny is worth $145,000. On the average home valued at $440,000 based on

this year's valuation, a yearly tax would be $1,487.00 per year compared to $1,220.00
at the current rate.
Although taxes would go up 6.1 cents, a reminder that with the Water/Sewer
Merger, water and sewer rates went down an average of $775 per year which means
taxpayers would still be saving money with a 6.1 cent tax increase.
2018 2019 2020 2021 2022 2023 2024
$0.2956 $0.2956 $0.2956 $0.2956 $0.3956 $0.275 $0.336
Historical Tax Rate 2018-Current

0.6
Tax Rate per $100 of tax value
0.4
0.4 0.336
0.3 0.3 0.3 0.3
0.275
0.2
0
2018 2019 2020 2021 2022 2023 2024
Tax Year July 1-June 30
Board of Aldermen Budget Message June 7, 2024
Page 23 of 72
2
VALUES EXISTING TAX RATE (0.275) 6.1-CENT (0.336)

$250,000 $687.50 $840.00
$350,000 $962.50 $1,176.00
$450,000 $1,237.50 $1,512.00
$550,000 $1,512.50 $1,848.00
$650,000 $1,787.50 $2,184.00
$750,000 $2,062.50 $2,520.00
$250,000: from current tax rate to 6.1-cent increase is: $152.50

$750,000: from current tax rate to 6.1-cent increase is $457.50
Annual General Fund Revenues are estimated to increase by 6.2 percent. Due to the
shift of costs from the Water-Sewer Fund to the General Fund and inflation, the General
Fund expenses will be 8.0 percent higher than FY2023-2024 General Fund budget.
INTRODUCTION TO SOUTHPORT’S CURRENT FINANCIAL PICTURE:
For any municipality, to keep taxes level, a number of factors need to occur:
• Increase Development – Southport residents have long voiced their concerns

with additional development within the City and the ETJ. If there is no more
development, then the only people who can pay for city services and capital
costs are the current taxpayers as your tax base will remain the same.
• Decreased Level of Services – Southport residents and business owners really
appreciate the quick response they receive to complaints, problems, and
concerns they have about City government. You all demand an excellent service
level from our staff but this costs money. If you want to continue this high level
of service, keep up with capital items to protect City assets, and retain our
current employees, the cost of expenditures will keep increasing just with
inflation alone. If you want to decrease the level of services or a certain service
all together, then we might be able to decrease future budgets. That is a
decision the taxpayers must decide upon for the future.
• Increase Revenues - Under North Carolina State law, municipalities are allowed
to raise revenues in very few ways, unless approved by the State Legislature.
One of the options and a part of this budget proposal is a local Motor Vehicle
Tax of $30 per vehicle which is estimated to bring in $138,540 and can be spent
as a part of the General Fund with some going towards road paving. Taking care
of our roads and sidewalks desperately need to be done.
Page 24 of 72
3
If you, the taxpayer, do not want further development or decreased expenditures, then
that equates to increased revenues via fees and taxes.
WHAT CAUSED THE SHIFT IN THE GENERAL FUND BUDGETS?
Loss of Water/Sewer Revenues: One big change to the budget for next year is the loss
of revenues from the Water and Wastewater budget that was always used to offset
some General Fund expenses. This is due to the upcoming system merger with
Brunswick County which will be completed this fiscal year. In last year's budget, a
minimum of $1.2 million of revenues from the Water/Sewer fund offset General Fund
salaries and expenses related to work done by General Fund staff. The Board did
appropriate $1.2 million in water and sewer fund balance to assist the General Fund in
absorbing the costs and the Board is utilizing $200,000 of that money set aside to offset
these costs. The rest of the money will be used in future years to continue to offset the
lost revenues.
Although taxes would go up 6.1 cents, a reminder that with the Water/Sewer Merger,
water and sewer rates went down an average of $775 per year which means taxpayers
would still be saving money with a 6.1 cent increase.
Fire/EMS/Rescue: Because of the increasing demand for fire and rescue/EMS services
in Southport, the Department's needs have grown along with coverage for the Fire
District geographic area. Volunteers used to be the backbone of the Fire Departments,
but the number of volunteers has dwindled to the point that we need more paid
firefighters to fill shifts. Volunteers must go through the same training as the paid
staff, and the average person does not have the time to devote to this any longer so
we must move more towards paid staff. The cost for 3 new Fire Fighters to assist with
each shift is $189,344 and will cost 1.3 cents increase in taxes.
Personnel Costs: The greatest asset we have is our employees and the Board has
selected salaries and benefits as one of their priority goals for the next few years to
attract and retain our staff. With housing costs so high in our area, we are finding it
harder and harder to attract new employees as they cannot afford the cost of living.
Over the last year, a salary and classification study was conducted to compare our
payment plan with municipalities in the County and similar communities to Southport
around us and outside of Brunswick County. The study identified several positions,
especially in Public Safety, that are below the market average. Funding is set aside in
this proposed budget for any needed market adjustment. The Job Study found that
Southport’s minimum salaries are 4% below the market, so the additional funding
would bring us to 65% of the market, making us more competitive in attracting
personnel. Also included in this budget is a 3.5% cost-of-living adjustment and an on
average 3.75% merit increase. We are proposing moving to a new health plan which
improves the employees’ coverage, reduces their out-of-pocket costs, and saves the
City money. Healthcare costs are budgeted to decline by 5.75% over this year’s budget,
a savings of $48,000 compared to this year, and a savings of $111,000 compared to
renewing the current plan for another year.
Page 25 of 72
4
For the first time, the Police and Fire budgets include steps so that employees have a
way to climb up the ladder without waiting years. This step program will be an
incentive for employees to stay with us and encourage them to take on more training
and responsibilities.
Capital Funding for Goals and Priorities: At a Board workshop earlier this year, the
Mayor and Aldermen identified several major capital goals and general priorities for
the next few years. The Board is dedicated to improving the quality of life for the
residents, protecting, and improving infrastructure and natural resources, and
retaining city staff. But all that costs money.
Some of the top goals include maintaining our existing parks, to include Franklin
Square Park; preserving the historic courthouse and other municipally owned building
assets; improving city streets and sidewalks; and finding alternative ways to generate
revenue to pay for these items. Many of these goals are included in the new 6-year
Capital Improvement Plan, which establishes a guide for accomplishing projects and
making purchases that cost $75,000 plus. The City will need funding to complete these
projects and many others in future years. The proposed Capital list with funding
sources is attached. In future years, you will need money to finish Shoreline
Stabilization as well as the Dredging Projects. That is why the Board is proposing a
one cent tax increase for current and future capital projects as well as $283,671 from
the General Fund Balance to cover capital expenses. This will start to build a pool of
money that can be assigned to specific projects without going to the Fund Balance.
All the existing Capital Project Fund dollars and the one-cent tax increase will help
fund many projects such as the grant share for the dredging project, City building
repairs, the environmental work at the historic Courthouse building, stormwater
design, the continued improvements to Franklin Square Park and sidewalk repairs to
name just a few.
New Positions: The Board is recommending 3 new EMS personnel whose salaries will
be covered by increased fees from ambulance transports which is covered by
Medicare/Medicaid and insurances. Part-time salaries and volunteer funding have also
been reduced to cover some of the expenses of these positions. As was pointed out at
the last Board meeting, if you are having a heart attack, would you rather receive a 4-
minute response by our personnel here in Southport or wait for a County ambulance
which could take up to 15 minutes?
Adequate Fund Fixed Costs: Our fixed and permanent costs must be funded
adequately, including salaries and benefits. Health benefits are projected to decrease
$48,000. Worker's Compensation insurance costs, utilities, fuel, and supplies for our
vehicles have all increased. Much as you, the taxpayers, have had to deal with,
inflationary costs, so has the City with every commodity we use to do the work staff
does on a daily basis. Capital projects have increased significantly and the wait time
to have equipment delivered is months and sometimes years.
Fund Balance: We estimate the Fund Balance percentage for Fiscal Year 2024-25 to be
86%. The Board adopted a Fund Balance policy in June 2023 that sets the required
Page 26 of 72
5
fund balance at 55%, or six and a half months of operating expense and is used for
emergencies. We must maintain and increase our fund balance to receive the
lowest interest rates possible for future debt if we go out for bonding or loans. This
money will also help Southport make it through any large-scale weather event where
FEMA reimburses us, but we must upfront the money for repairs.
We are recommending we utilize $250,000 of the General Fund Balance towards the
water/sewer gap of $1.2 million and $228,671 towards Capital thus leaving 82 percent
in the General Fund Balance.
Electric Fund Budget: Over the past few years, the Board of Aldermen has prioritized
transitioning to underground service. Like most everything else, the cost of materials
and labor is increasing. Because of the lead time to have the materials in hand, the
City has tried to order materials well in advance.
In planning for the future growth of our community, a second electrical point of delivery
is needed in 2-3 years, as well as sectionalization of services. This will help create
redundancies, which means less service interruption.
Much like everything else, electric rates will be rising next year.
Next Steps:
As you go through budget deliberations, remember that for every $145,000 you delete
or add to the budget, this equates to one penny in taxes. We look forward to hearing
how you would change this budget proposal to meet your goals for Southport.
This proposed budget could not have been put together without the extensive work of
our Finance Director, Lance Flint, and his staff, Assistant City Manager Dorrie Dutton,
as well as the Department Heads. A lot of hours went into producing this budget
document and the Board appreciates their efforts.
City staff and the Board look forward to working with you, our taxpayers, to develop
the best budget for the new fiscal year that keeps in mind your priorities and needs.
There is no “wants” in this budget but only “needs”, for our City.
The Board of Aldermen welcomes your input, suggestions for changes, and ways we
can refine the budget during our Public Hearing on June 17, 2024, at 6:00 p.m. in the
Community Building.
Sincerely,
The Southport Board of Aldermen
Page 27 of 72
6
PROPOSED CAPITAL LIST FOR 2024-2025
REVENUES: $145,000 - Penny Increase in Taxes

$1,447,329 – Current Capital Funds (Money must be assigned to a Project)
$266,296 – General Fund Surplus
TOTAL: $1,808,625
PROJECTS:
1) Design – City Pier $15,000.00

2) Dredging – Grant Share $15,625.00
3) Design - City Dock Boat Slips $18,000.00
4) City Building Repairs – Facilities (HICAPS) $130,000.00
5) Old City Hall Environmental $700,000.00
6) Parks Building Improvements $75,000.00
7) Stormwater Design $75,000.00
8) Sidewalk Repairs $100,000.00
9) Franklin Square Park $50,000.00
___________________________________________________________________________
TOTAL: $1,178,625.00
**Remaining money in capital will go towards future Capital Projects, such as Shoreline Stabilization and Dredging**
Page 28 of 72
7
FY2025 Budget Fund Balance Usages and Balances

As of June 6, 2024
General Fund
Projected Beginning General Fund Balance - Regular $11,647,875

Projected Beginning General Fund Balance - Water/Sewer Reserve $1,200,000
+ Projected Total Beginning General Fund Balance $12,847,875
FY2025 Revenue and Expenses

Expenses Net Incr/(Decr)
Department Revenue Personnel Non-Personnel Capital Total Expenses General Fund
General Revenue $8,901,747 $8,901,747
Board of Aldermen $62,202 $97,689 $159,891 ($159,891)
Administration $639,320 $370,536 $215,081 $1,224,937 ($1,224,937)
IT $100,000 $100,000 ($100,000)
Finance $464,712 $127,435 $592,146 ($592,146)
Public Works Admin $162,116 $162,116 ($162,116)
Buildings & Grounds $754,909 $500,985 $27,000 $1,282,894 ($1,282,894)
Garage $210,143 $34,612 $12,000 $256,755 ($256,755)
Streets $535,537 $260,834 $53,000 $849,371 ($849,371)
Human Resources $0 $108,104 $24,986 $133,090 ($133,090)
Police $71,672 $1,821,317 $356,265 $164,613 $2,342,195 ($2,270,523)
Fire $2,238,933 $1,742,909 $680,650 $105,000 $2,528,559 ($289,626)
Rescue $566,880 $777,802 $236,193 $65,000 $1,078,995 ($512,115)
Dev Services-Planning/Zoning $40,000 $268,352 $121,667 $7,000 $397,019 ($357,019)
Dev Services-Permitting $587,080 $526,909 $43,949 $14,000 $584,858 $2,222
Parks & Recreation $54,000 $648,284 $224,671 $208,300 $1,081,255 ($1,027,255)
Community Building $200,000 $141,432 $29,869 $2,000 $173,301 $26,699
Community Relations $232,500 $204,448 $90,984 $0 $295,432 ($62,932)
Solid Waste $371,306 $371,306 $371,306 $0
- Total FY2025 Activity $13,264,118 $9,068,493 $3,672,630 $872,994 $13,614,118 ($350,000)
FY2025 Net Change Funded By
Water-Sewer Fund Reserve $200,000 $200,000

Regular General Fund $250,000 $250,000
Regular General Fund - Gap Smoothing ($100,000) ($100,000)
Total Funding of FY2025 Net Change $350,000
Projected Ending General Fund Balance - Regular $11,497,875

Projected Ending General Fund Balance - Water/Sewer Reserve $1,000,000
= Projected Total Ending General Fund Balance $12,497,875
7
Page 29 of 72
8

As of June 6, 2024
Electric Fund
Projected Beginning Electric Fund Balance $6,390,580
Less Existing Obligations for Underground Project ($2,655,533)
+ Projected Available Beginning Electric Fund Balance $3,735,047
FY2025 Revenue and Expenses
Expenses Net Incr/(Decr)

Department Revenue Personnel Non-Personnel Capital Total Expenses Electric Fund
Electric Department $8,152,050 $113,491 $7,605,389 $220,000 $7,938,880 $213,170
Board of Aldermen $29,841 $11,916 $41,757 ($41,757)
Administration $35,066 $35,066 ($35,066)
Finance $232,008 $22,804 $254,812 ($254,812)
Public Works Admin $80,932 $80,932 ($80,932)
Human Resources $6,360 $6,360 ($6,360)
+ Total FY2025 Activity $8,152,050 $497,698 $7,640,110 $220,000 $8,357,807 ($205,757)
FY2025 CIP Expenditures

Net Incr/(Decr)
Project Expenditure Electric Fund
Second Electrical Point of Delivery $1,750,000 ($1,750,000)
Overhead to Underground Electric Conversion $1,500,000 ($1,500,000)
Pole Replacement $50,000 ($50,000)
Sectionalization/Mitigation $75,000 ($75,000)
EV Charging Stations $40,000 ($40,000)
- Total FY2025 CIP Expenditures $3,415,000 ($3,415,000)
= Projected Ending Electric Fund Balance $114,290
Page 30 of 72
8
9

As of June 6, 2024
Capital Fund
+ Projected Beginning Capital Fund Balance $3,296,309
- Less Existing Obligations ($748,980)
- Less Restricted to Paving after Sewer Replacement ($1,100,000)
+ 1 cent tax increase for Capital Fund $145,000
= Projected Available Capital Fund Balance $1,592,329

Net Incr/(Decr)
Project Expenditure Capital Fund
City Pier Pile Repairs $15,000 ($15,000)
Old Yacht Basin Dredging (25% of spend for grant match. 75% is grant funding) $15,625 ($15,625)
Stormwater Improvements $75,000 ($75,000)
Sidewalk Improvements $100,000 ($100,000)
City Dock $18,000 ($18,000)
Franklin Square Park $50,000 ($50,000)
City Building Repairs $130,000 ($130,000)
Old City Hall Improvements $700,000 ($700,000)
Parks & Rec Building Improvements $75,000 ($75,000)
- Total FY2025 CIP Expenditures $1,178,625 ($1,178,625)
= Projected Ending Capital Fund Balance to Return to General Fund $413,704
Page 31 of 72
9
10

As of June 6, 2024
Waterfront Stabilization Fund
+ Projected Beginning Waterfront Stabilization Fund Balance $4,938,098

Expenditure Net Incr/(Decr)
- Shoreline Stabilization Expenditures $250,000 ($250,000)
= Projected Ending Waterfront Stabilization Fund Balance $4,688,098
Page 32 of 72
10
11

As of June 6, 2024
Powell Bill Fund
+ Projected Beginning Powell Bill Fund Balance $342,831

- Less Existing Obligations (Dump Truck on order. 30% of cost. 70% obligated in Capital Fund) ($72,941)
= Projected Available Beginning Powell Bill Fund Balance $269,890
+ Projected Powell Bill Revenue in FY2025 $160,000
= Projected Available Powell Bill Funding $429,890
- FY2025 Road and Sidewalk Projects $429,890

= Projected Ending Powell Bill Fund Balance $0
Page 33 of 72
11
12

As of June 6, 2024
Other CIP Projects
Funded Projects - Other Fund Sources
Project Fund Source Amount

Old Yacht Basin Dredging 75% grant funding SDI Grant $46,875
Radio Replacement - Fire & Rescue Funds transferred from Water-Sewer Fund $750,000
Radio Replacement - Police Funds transferred from Water-Sewer Fund $150,000
Total Funded CIP Requests-Other Fund Sources $946,875
Page 34 of 72
12
13
FY2025 Proposed Budget

General Revenue
FY2023 FY2024 FY2025

Account Account Name Item/Description Actual YTD 4/10/24 Request
10-00-3100-1100 Ad Valorem Taxes Property values from County, add 1.3¢ for Firefighters and ~4¢ for WS Gap 4,291,472 4,160,633 5,018,746
10-00-3100-1200 Motor Vehicles Tax Collections FY25 estimate equals actual revenue received between Mar 2023 and Feb 2024 241,293 178,268 245,728
Motor Vehicle Registrations $30 per vehicle registration fee 138,540
10-00-3100-1700 Interest/Penalties -Taxes 9,154 7,045 8,886
10-00-3100-1710 Motor Vehicle Interest 1,598 1,401 1,762
10-00-3102-0000 Ad Valorem Tax Prior Years 26,057 26,992 29,940
10-00-3230-0000 Local Option Sales Tax FY25 estimate equals actual revenue received between Mar 2023 and Feb 2024 1,807,493 1,461,982 1,876,633
10-00-3260-0000 Privilege Licenses 1,390 1,470 1,200
10-00-3260-0800 Itinerant/Peddler Permit 200 50 150
10-00-3322-0000 Beer & Wine Tax 19,154 - 19,000
10-00-3324-0000 Utility Franchise Tax FY25 estimate equals payments received for last 4 quarters 405,209 324,356 416,754
10-00-3420-0200 FEMA Reimbursement 38,050 139,569 -
10-00-3474-0000 Cemetery Lot Sales & Fees 600 799 800
10-00-3810-0000 Interest Earned Average earnings for General Fund assets, reduced by 5% for interest rate risk 539,454 554,696 561,979
10-00-3833-0005 Donations WS related donations not likely to be made to City after merger 20,100 300 1,000
10-00-3833-0100 Forestry Committee Donations 750 1,050 750
10-00-3835-0000 Sale Of Fixed Assets 25,760 - -
10-00-3836-0000 Community Garden 1,410 699 1,500
10-00-3837-0000 Southport ABC Distribution FY25 estimate equals payments received for last 4 quarters 601,990 490,000 572,379
10-00-3839-0100 Miscellaneous Revenues Reduced for Utility donations 12,045 11,310 6,000
10-00-3991-0000 Appropriated Fund Balance Reserve transferred from WS Fund by BOA for FY25 operating fund support 250,000
10-00-3991-0000 Appropriated Fund Balance Other Fund Balance usage per BOA directive - (1,250) 200,000
Total General Revenue 8,043,178 7,359,371 9,351,747
Page 35 of 72
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14

Board of Aldermen
FY2025 Budget Request
FY2023 FY2024 Total Cost Transfers To: Net After
Account Account Name Rev/Exp Item/Description Actual YTD 4/10/24 Amount Electric Fund Transfers
10-00-3839-0200 Insurance Recovery Rev 153 809 - -
10-00-3991-0000 Appropriated Fund Balance Rev - (1,250) - -
Total Department Revenue 153 (441) - - -
10-00-4110-0000 Full-Time Employees Exp Stipends for Mayor & Board of Aldermen 27,484 21,855 84,000 (27,720) 56,280
10-00-4110-0900 F.I.C.A. Exp 7.65 % of Compensation 1,532 1,309 6,426 (2,121) 4,305
10-00-4110-1100 Health/Life/Dental Insurance Exp Current enrollment choices 263 289 1,617 - 1,617
Total Personnel Costs 29,280 23,453 92,043 (29,841) 62,202
10-00-4110-1400 Workers Compensation Insurance Exp 232 183 30 30
10-00-4110-1800 Professional Fees Exp Annual Financial Audit 44,111 21,252 36,110 (11,916) 24,194
10-00-4110-2600 Departmental Supplies Exp 15,799 4,313 6,000 6,000
10-00-4110-3100 Travel & Training Exp 3,429 762 8,000 8,000
10-00-4110-3200 Communications Exp 312 1,551 2,500 2,500
10-00-4110-3900 Other Services Exp 200 200 200 200
10-00-4110-4400 Contract Services Exp Provision for Attorney Fees, Property 91,525 78,770 37,000 37,000
Appraisals, Studies and Surveys
10-00-4110-4500 Insurance & Bonding Exp 3,445 3,645 4,265 4,265
10-00-4110-6000 Donations Exp Provision for donations. In recent years, - 10,000 10,000 10,000
Southport Elementary School has received a
donation in this amount.
10-00-4110-6800 Election Expense Exp - - 5,500 5,500
10-00-4110-9700 Contingency Exp - - - -
Total Non-Personnel Costs 159,053 120,676 109,605 (11,916) 97,689
10-00-4110-5500 Capital Outlay - Equipment Exp 22,950 - - -
10-00-4110-5600 Capital Outlay - Weather tower Exp - 500 - -
Total Capital Costs 22,950 500 - - -
Total Board of Aldermen 211,130 145,070 201,648 (41,757) 159,891
14
Page 36 of 72
15

Administrative Departments
Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Permitting Transfers
10-01-4120-0000 Full-Time Employees City Manager, Asst City Manager, City Clerk, Asst City Clerk, PIO 120,031 110,493 490,036 (25,728) (54,987) 409,321
x Electric Fund Transfer: 10% of City Manager and City Clerk -
x Permitting Transfer: 10% of City Mgr; 1/3 of Asst City Mgr -
10-01-4120-0001 Employee Overtime Asst City Clerk 579 429 1,877 - 1,877
10-01-4120-0200 Part-Time Employees City Engineer - 66,375 - 66,375
10-01-4120-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 5,745 5,446 24,460 (1,281) (2,749) 20,430
10-01-4120-0900 F.I.C.A. 7.65 % of Compensation 9,190 8,418 42,709 (1,968) (4,207) 36,534
10-01-4120-1000 LGERS Retirement State Requirement 13.6% of Compensation for Eligible Employees 13,911 13,937 66,532 (3,484) (7,478) 55,570
10-01-4120-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings. Includes provision for vacancies. 14,443 13,774 56,777 (2,605) (4,959) 49,213
Total Personnel Costs 163,897 152,497 748,766 (35,066) (74,380) 639,320
10-01-4120-1400 Workers Compensation Insurance Workers compensation insurance with NCLM. Admin, HR 1,127 1,084 2,298 2,298
10-01-4120-2100 Uniforms & Protective Gear - - - -
10-01-4120-2500 Vehicle Supplies Gas and supplies 292 633 600 600
10-01-4120-2600 Departmental Supplies Office supplies, agenda folders and dividers, frames, plaques and certificates, minute 20,478 20,943 21,000 21,000
books, postage
10-01-4120-2601 Safety Committee AED's for Parks locations - 16,000 16,000
10-01-4120-3100 Travel & Training ICMA Annual Conference 4,000 4,000

Clerks Certification Course 4,000 4,000
Clerks Workshops 1,500 1,500
Managers Conferences 2,000 2,000
PIO Class 1,500 1,500
ICMA Dues 1,300 1,300
Other 1,700 1,700
Total Travel & Training 5,922 10,088 16,000 - - 16,000
10-01-4120-3200 Communications Share of telephone/internet service at city hall; cell phones; postage 4,305 4,517 6,200 6,200
10-01-4120-3300 Utilities - Admin Share of water, sewer, and electric service for city hall 6,540 4,436 6,300 6,300
10-01-4120-3400 Emergency Preparedness Preparation materials for Emergencies 18,320 1,434 5,000 5,000
10-01-4120-3900 Other Services Special events, holiday decorations, flowers, catering, ID badges. 1,229 208 1,300 1,300
10-01-4120-4400 Contract Services Attorney Fees 90,000 90,000
Digitizing/Scanning 15,000 15,000
UNC Fellow 25,000 25,000
Archive Social 7,300 7,300
CivicClerk 3,000 3,000
CivicPlus Codification 3,000 3,000
Recite Me 4,000 4,000
POLCO 4,000 4,000
CodeRed replacement 3,750 3,750
Boxcast 3,000 3,000
FreshySites 3,600 3,600
CFCOG Annual Dues 1,100 1,100
Other: Canva $300, JotForm $300, StarNews $125, Buffer $400, Zoom $166 1,291 1,291
Total Contract Services 40,863 143,589 164,041 - - 164,041
15
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Administrative Departments
Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Permitting Transfers
10-01-4120-4500 Insurance & Bonding Property and liability insurance 5,570 5,810 6,797 6,797
10-01-4120-9700 Contingency Provision for implementation of Salary Study results - - 125,000 125,000
Total Non-Personnel Costs 104,646 192,742 370,536 - - 370,536
10-01-4120-5000 Capital Purchases Under $5000 - 36,319 - -

10-01-4120-5400 Capital Outlay - Vehicles One Leased vehicle 6,951 5,239 7,000 7,000
10-01-4120-5800 Capital Outlay Capital Improvements AV Equipment for ITMH and CB ($50,000), and Website Overhaul ($50,000) - 100,000 100,000
10-01-4120-7100 Debt Service Annual Payments Fire Station 116,169 113,473 108,081 108,081
Total Capital Costs 123,120 155,030 215,081 - - 215,081
Total Administration x 391,663 500,270 1,334,383 (35,066) (74,380) 1,224,937
IT Department
x x x x x x x
10-13-4400-4400 Contract Services Katalyst Contract. IT no longer budgeted by Department. 100,000 100,000
IT Department x - - 100,000 - - 100,000
Page 38 of 16
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17

Finance
Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Transfers
10-02-4140-0000 Full-Time Employees 6 Positions: Finance Director, Deputy Finance Director, Tax Collector, Payroll Tech, 143,775 103,560 453,405 (150,984) 302,421
Accounts Payable Tech, Full-Time CSR
10-02-4140-0001 Employee Overtime Payroll & Accounts Payable Techs 3,503 549 992 (330) 662
10-02-4140-0200 Part Time Employees Part-Time CSRs (2); Part-Time Document Scanning Tech (1) 21,059 20,666 45,448 (15,134) 30,314
10-02-4140-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 8,823 5,145 22,557 (7,512) 15,045
10-02-4140-0900 F.I.C.A. 7.65 % of Compensation 15,866 9,371 38,238 (12,733) 25,505
10-02-4140-1000 LGERS Retirement 13.6% of compensation for Full Time employees 21,652 13,275 61,356 (20,432) 40,924
10-02-4140-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 26,072 18,929 74,723 (24,883) 49,840
Total Personnel Costs 240,750 171,496 696,720 (232,008) 464,712
10-02-4140-1400 Workers Compensation Insurance 1,728 1,319 2,077 2,077

10-02-4140-2600 Departmental Supplies Paper, Envelopes, Office Supplies 5,500 5,500
Postage 3,000 3,000
Postage Machine Lease 2,400 2,400
Bottled Water 600 600
GFOA Membership 200 200
Total Departmental Supplies 31,209 6,991 11,700 - 11,700
10-02-4140-3100 Travel & Training UNC School of Govt training and travel 11,253 2,538 5,000 5,000
10-02-4140-3200 Communications Office phones (Focus) $6,000; 3 Cell phones $1,440 5,612 6,372 7,440 7,440
10-02-4140-3300 Utilities Electric, Water, Sewer charges 3,399 2,474 3,650 3,650
10-02-4140-3901 Community Garden Expenses 175 228 750 750
10-02-4140-4400 Contract Services Financial Accounting Software (Springbrook) 35,412 (11,804) 23,608
Payroll Software and Service (Paylocity) 33,000 (11,000) 22,000
Copier/printing 4,090 4,090
Customer Lookup Software 120 120
COBRA Admin Fee 600 600
Other 575 575
Total Contract Services 57,409 28,645 73,797 (22,804) 50,993
10-02-4140-4410 Property Tax Fees County fee for collecting property taxes 32,425 31,444 33,333 33,333
10-02-4140-4411 Motor Vehicle Fees County fee for collecting Motor Vehicle Fees 9,038 7,083 10,321 10,321
10-02-4140-4500 Insurance & Bonding 1,860 2,874 2,171 2,171
Total Non-Personnel Costs 154,109 89,968 150,239 (22,804) 127,435
10-02-4140-5000 Capital Purchases Under $5000 - 5,488 -

10-02-4140-5100 Capital Outlay - Equipment 2,172 - - -
Total Capital Costs 2,172 5,488 - - -
Total Finance 397,031 266,952 846,958 (254,812) 592,146
Page 39 of 17
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18

Public Services - Excluding Electric Department
FY2023 FY2024 Total Cost Trf To Net After
Group Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Transfers
Public 10-08-4560-0000 Full-Time Employees 2 FTE: Public Works Director; Administrative Assistant. 1/3 charged to Electric Fund 173,301 (57,820) 115,481
Works
Admin 10-08-4560-0001 Employee Overtime Hours estimated using 12 month history of OT incurred 176 (59) 117
10-08-4560-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 8,620 (2,876) 5,744
10-08-4560-0900 F.I.C.A. 7.65 % of Compensation 13,271 (4,428) 8,843
10-08-4560-1000 LGERS Retirement 13.6% of compensation for Full Time employees 23,446 (7,822) 15,624
10-08-4560-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 24,235 (7,927) 16,308
Total Personnel Costs - Public Works Admin - - 243,048 (80,932) 162,116
Total Public Works Admin - - 243,048 (80,932) 162,116
Buildings & 10-03-4190-0000 Full-Time Employees 9 FTE 476,818 409,494 504,864 504,864
Grounds 10-03-4190-0001 Employee Overtime Hours estimated using 12 month history of OT incurred 2,411 3,010 3,075 3,075
10-03-4190-0200 Part-Time Employees - - - -
10-03-4190-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 23,607 20,295 25,126 25,126
10-03-4190-0900 F.I.C.A. 7.65 % of Compensation 35,923 30,756 38,857 38,857
10-03-4190-1000 LGERS Retirement 13.6% of compensation for Full Time employees 57,182 52,361 68,343 68,343
10-03-4190-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 128,638 104,109 114,644 114,644
Total Personnel Costs - Buildings & Grounds 724,579 620,024 754,909 - 754,909
10-03-4190-2100 Uniforms & Protective Gear Safety shoes, PPE, First Aid Supplies, Uniforms 9,040 6,568 11,000 11,000
10-03-4190-2500 Vehicle Supplies Fuel/Tires for B&G trucks, mowers, Gas for equipment 14,565 9,324 16,000 16,000
10-03-4190-2600 Departmental Supplies Tools, office & janitorial supplies, holiday decorations, trimmer string, Blades 21,489 13,864 20,000 20,000
10-03-4190-3100 Travel & Training Recertifications for pesticide and mosquito license, Spring turf course, tree pruning 577 123 4,000 4,000
courses
10-03-4190-3200 Communications Cloud, AT&T phones 2,917 1,679 28,000 28,000
10-03-4190-3300 Utilities - Bldgs & Grounds Water, Sewer and Electric Service 14,225 10,295 14,400 14,400
10-03-4190-3500 R/M Equipment Repair/ Maintenance to all grounds equipment, tractors and mowers 4,012 6,397 9,000 9,000
10-03-4190-3501 R/M Vehicles Repair/ Maintenance to grounds fleet vehicles; tires. 2,865 692 5,000 5,000
10-03-4190-3502 R/M Facilities Tree trimmng 30,000 30,000
AC Replacement 20,000 20,000
City Hall modifications to move offices after Police relocation 20,000 20,000
Routine Maintenance and minor repairs identified in condition assessement 140,000 140,000
Total R/M Facilities 158,098 84,284 210,000 - 210,000
10-03-4190-3503 R/M Cemetery Cemetery Maintenance, No other projects have been suggested by committee - 17,129 70,670 70,670
10-03-4190-2601 Cemetery Committee Citizen fund for Cemetery projects 5,000 5,000
10-03-4190-3504 Forestry Projects Previously budgeted in Development Services - 3,146 5,250 5,250
10-03-4190-3900 Other Services Payment of Fire Fees related to municipal properties. 17,678 14,903 28,000 28,000
10-03-4190-4400 Contract Services Pest Control 1,900 1,900

Elevator Contract 4,000 4,000
HVAC Maintenance Contract 7,000 7,000
Fire Extinguisher Inspection 1,800 1,800
Panic Button Service 2,100 2,100
Creek Sampling 12,000 12,000
Total Contract Services 13,957 18,364 28,800 28,800
10-03-4190-4500 Insurance & Bonding Property, Auto & General liability insurance 35,289 35,788 41,872 41,872
Total Non -Personnel Costs - Buildings & Grounds 303,284 232,747 500,985 - 500,985
10-03-4190-5000 Capital Purchases Under $5000 Replacement push mowers, trimmers, blowers, edgers 11,076 1,616 5,000 5,000
10-03-4190-5100 Capital Outlay - Equipment - - - -
10-03-4190-5400 Capital Outlay - Vehicles Current leased vehicles (4) 20,745 15,617 22,000 22,000
Page 40 of 18
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19

Total Capital Costs - Buildings & Grounds 31,821 17,233 27,000 - 27,000
Total Buildings & Grounds 1,059,684 870,004 1,282,894 - 1,282,894
Garage 10-04-4250-0000 Full-Time Employees 2 FTEs 125,063 100,647 141,493 141,493

10-04-4250-0001 Employee Overtime Hours estimated using 12 month history of OT incurred 545 616 1,111 1,111
Total Personnel Costs - Garage 193,240 152,095 210,143 - 210,143
10-04-4250-2100 Uniforms & Protective Gear Uniforms, welding gear, tyvek, safety shoes, gloves and misc. 3,463 1,223 3,500 3,500
10-04-4250-2500 Vehicle Supplies Fuel for 2 shop vehicles 4,745 2,638 4,110 4,110
10-04-4250-2600 Departmental Supplies Software upgrade for diagnostic tool($1500),city seals ($400), Misc. hand tools ($1500), 8,386 4,077 5,250 5,250
Safety inspection numbers ($400),Emissions book ( $350)
10-04-4250-2602 Other Equipment 2,186 5,935 - -
10-04-4250-3100 Travel & Training Registrations and tavel to Inspections workshops, continuing education 644 - 1,000 1,000
10-04-4250-3200 Communications Share of landlines/internet at PW, AT&T Cell phones,Cloud 1,480 820 1,650 1,650
10-04-4250-3300 Utilities - Garage Share of water/sewer & electric service at PW 8,123 6,882 8,300 8,300
10-04-4250-3500 R/M Equipment R&M to garage equipment, compressors, post lifts. 813 2,499 3,400 3,400
10-04-4250-3501 R/M Vehicles R&M to garage F250 & F150 725 - 1,000 1,000
10-04-4250-4400 Contract Services Diagnostic Equipment Support ($500), CO2, O2, Argon & Propane gases ($580) lease plus 2,005 1,979 3,280 3,280
usage, waste oil removal ($900), Oil fliter recycling ($800), Vehicle lift Inspections ($500)
10-04-4250-4500 Insurance & Bonding Property, Auto & General liability insurance 1,272 1,325 1,551 1,551
Total Non -Personnel Costs - Garage 36,739 30,212 34,612 - 34,612
10-04-4250-5000 Capital Purchases Under $5000 3,800 - - -
10-04-4250-5400 Capital Outlay - Vehicles Leased F250 & F150 11,928 9,000 12,000 12,000
Total Capital Costs - Garage 15,728 9,000 12,000 - 12,000
Total Garage 245,707 191,308 256,755 - 256,755
Streets 10-05-4511-0000 Full-Time Employees 6 FTE 119,382 119,776 290,771 290,771

10-05-4511-0001 Employee Overtime Hours estimated using 12 month history of OT incurred 5,181 5,782 10,938 10,938
10-05-4511-0200 Part-Time Employees PT City Engineer 25,146 63,915 83,700 83,700
Total Personnel Costs - Streets 217,564 257,618 535,537 - 535,537
10-05-4511-2100 Uniforms & Protective Gear Safety shoes, uniforms, PPE, Reflective Gear, Cold & Wet Weather gear, First Aid 2,511 1,502 15,500 15,500
10-05-4511-2500 Vehicle Supplies Fuel for vehicles and equipment and dump trucks. 9,220 5,440 25,000 25,000
10-05-4511-2600 Departmental Supplies Maintenance Supplies: Stone, asphalt, pavement saws/ blades, street signs, posts, cones, 55,000 55,000
barricades
Vector Control ( chemicals, larvae pellets, sprayer parts) 4,500 4,500
July 4th Streamers 5,000 5,000
Office Supplies 500 500
Total Deparmental Supplies 29,018 17,808 65,000 - 65,000
Page 41 of 19
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20

10-05-4511-3100 Travel & Training Continuing Ed for all license holders (w&S), OSHA 5,000 5,000
10-05-4511-3200 Communications Land lines, AT&T cell phones, On call services, Cloud 881 1,027 15,000 15,000
10-05-4511-3300 Utilities - Streets Street Lights moved to Electric Fund 116,021 71,860 - -
10-05-4511-3500 R/M Equipment R&M to backhoes, Skid Steer, Street Sweeper (& sweeper brooms) , Mini Excavator, 3,404 1,419 20,000 20,000
Pumps, Ford Mower, miller/planer, Vac Truck, Jetter
10-05-4511-3501 R/M Vehicles R&M to vehicles including tires 1,954 2,213 25,000 25,000
10-05-4511-4400 Contract Services Disaster Debris Removal 9,000 9,000

Water Tank Maintenance 12,320 12,320
Solids Container & Solids Removal 15,000 15,000
Copier lease/printing 1,200 1,200
NCRWA dues 700 700
Office 365 license 180 180
10-05-4511-4500 Insurance & Bonding Property, Auto & General liability insurance. Add $25k for half of FY24 Water-Sewer 15,690 16,569 44,385 44,385
amount
Total Non -Personnel Costs - Streets 205,093 125,276 260,834 - 260,834
10-05-4511-5000 Capital Purchases Under $5000 Harben/ Vactor Jetter nozzles (storm drain cleaning) 5,920 4,700 5,000 5,000
10-05-4511-5400 Capital Outlay - Vehicles Current Leased Vehicles Annual Payments (7) 5,785 4,364 48,000 48,000
10-05-4511-5500 Capital Outlay - Equipment 275,700 2,059 - -
10-05-4511-5800 Capital Outlay- Capital Improv Sidewalk repairs - 1,772 - -
Total Capital Costs - Streets 287,405 12,894 53,000 - 53,000
Total Streets 710,062 395,788 849,371 - 849,371
Grand Total Public Works - Excluding Electric Department 2,015,453 1,457,100 2,632,067 (80,932) 2,551,135
Page 42 of 72
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21

Human Resources
Account Account Name Rev/Exp Item/Description Actual YTD 4/10/24 Amount Electric Fund Permitting Transfers
10-07-3410-0100 Wellness Prgm Grants/Donations Rev - 2,500 - -
Total Department Revenue - 2,500 - - - -
10-07-4700-0000 Full-Time Employees Exp One FTE: HR Director. 5% charged to Electric Fund; 10% allocated to Permitting - 22,073 92,824 (4,641) (9,282) 78,901
10-07-4700-0700 401K Retirement Supplement Exp 5.0% of Compensation for Eligible Employees - 1,095 4,614 (231) (464) 3,919
10-07-4700-0900 F.I.C.A. Exp 7.65 % of Compensation - 1,648 7,101 (355) (710) 6,036
10-07-4700-1000 LGERS Retirement Exp 13.6% of compensation for Full Time employees - 2,824 12,550 (628) (1,262) 10,661
10-07-4700-1100 Health/Life/Dental Insurance Exp Current enrollment choices less 5.75% savings - 2,855 10,102 (505) (1,010) 8,587
Total Personnel Costs - 30,495 127,191 (6,360) (12,728) 108,104
10-07-4700-1400 Workers Compensation Insurance Exp - 145 386 386
10-07-4700-2600 Departmental Supplies Exp - 101 1,000 1,000
10-07-4700-3100 Travel & Training Exp - - 2,000 2,000
10-07-4700-3150 Tuition Reimbursement Exp - - 5,000 5,000
10-07-4700-3200 Communications Exp One cell phone - 342 600 600
10-07-4700-3900 Other Services Exp Employee recognition - - 5,000 5,000
10-07-4700-4400 Contract Services Exp HR Management Software licensing (Neogov) - 28,254 11,000 11,000
Total Non-Personnel Costs - 28,841 24,986 - - 24,986
Total Human Resources - 56,836 152,177 (6,360) (12,728) 133,090
21
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22

Police Department
FY2023 FY2024 FY2025

10-10-3437-0600 Misc. Receipts/Police Dept. FY24 is insurance proceeds for damages to a vehicle 7,819 8,126 -
10-10-3437-0601 Police Shop with a Cop 100% donations/fundraisers 17,150 11,903 10,000
10-10-3437-0602 Golf Cart Fees Double fee to $50 15,595 4,475 29,150
10-10-3443-0300 Police Misc Grants FY24 is for State apportionment - 201,720 -
10-10-3838-0000 ABC Revenue for Law Enf. 5% of estimated ABC Store profit 29,327 19,400 32,522
10-06-3210-0000 Civil Penalties Animal Control account no longer used 320 75 -
10-06-3220-0000 Pet license & tags Animal Control account no longer used 810 1,510 -
10-06-3833-0005 Donations Animal Care Animal Control account no longer used - 30 -
Total Department Revenue 71,022 247,239 71,672
10-10-4310-0000 Full-Time Employees Chief, Major, 16 FT sworn Officers, 1 APS officer, 1 FT Administrative employee 890,346 759,850 1,151,893
10-10-4310-0001 Employee Overtime Provides minimum shift coverage, training/certification, events coverage 55,447 53,790 77,514
10-10-4310-0200 Part time Salaries 2 PT sworn offices and 1 PT Admininstrative employee 56,158 29,417 49,678
10-10-4310-0400 Separation Allowance-Leo One former officer on permanent leave 13,453 9,720 12,819
10-10-4310-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 46,627 40,234 64,003
10-10-4310-0900 F.I.C.A. 7.65 % of Compensation 76,555 64,184 98,831
10-10-4310-1000 LGERS Retirement 15.1% of compensation for Full Time employees 120,538 112,084 193,290
10-10-4310-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 169,239 150,807 173,288
Total Personnel Costs 1,428,364 1,220,086 1,821,317
10-10-4310-1400 Workers Compensation Insurance Department allocation of insurance 24,915 30,343 19,058
10-10-4310-2100 Uniforms & Protective Gear Maintain current budgeted amount plus replacement of 6 expiring ballistic vests @~$850 22,168 7,006 25,000
each (5 year life)
10-10-4310-2500 Vehicle Supplies Fuel,replacement equipment, printers, lights, suplemental emergency equipment, 6,838 37,338 57,000
flashlights, etc.
10-10-4310-2600 Departmental Supplies Office supplies, misc. shipping costs, stationery, books 96,739 7,311 16,000
10-10-4310-2602 Animal Care Prior years expense in Animal Control 10-10-4310-2602 8,474 2,478 8,500
10-10-4310-3100 Travel & Training Estimated $500 per officer & APS / Required increase of firearms training from 1 time per 15,175 10,104 20,000
year to quarterly as required for accreditation / Required annual Taser Re-Cert & Training
Materials/ targets & supplies/training conferences/certifications and renewals and
renewals/specialized training as required for accreditation.
10-10-4310-3101 Community Resource Program Continued with budgeted amount to support Shop w/a Cop, other community planned 18,400 10,000 15,000
public events and programs.
10-10-4310-3200 Communications Officer Cell Phones (First Net); Mobile internet access for mobile data terminals and Axon 15,600
body camera uploads (Cradle Point)
US Cellular - Patrol GPS Units 3,500
Department cable service (Spectrum) 883
Total Communications 24,613 20,344 19,983
22
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23

Police Department
FY2023 FY2024 FY2025

10-10-4310-3300 Utilities Utilities for new leased PD HQ. Estimate electric @ $1.40/sf. Electric & water estimated 3,399 2,652 6,000
at $500/month
10-10-4310-3500 R/M Equipment Weapon system, in-car camera, flashlight repair/replacement, body cameras and 802 269 4,500
mounts, computer repairs, radios (in-car and mobile), in car mounts, cages, consoles,
electronics, cell phones, radar/lidar repairs, in office equipment repair (monitors,
peripheral computer parts, lights, etc.)
10-10-4310-3501 R/M Vehicles Tires, brakes, vehicle lights, windshields, fluids, batteries, ins. deductables 60,340 15,374 6,500
10-10-4310-4400 Contract Services Lease of new police HQ 53,750
Common Area Maintenance new leased police HQ 12,500
Axon cartridges and supplies 11,852
9,215
Lexipol LLC-3 system usages; KMS; policy & legal services; 1 Police Academy; traning &
training records resource management; Cordico; officer wellness support program
Records Management (Central Squares) 7,148
Southern Software 4,525
Wolfcom Body & Mobile Camera Subscription 4,100
Police App/OCV 3,995
Copier lease and service 3,500
LEADS Online investigative tool 2,500
Tyler Technologies Citations 2,050
DCI 2,000
FMRT 1,700
Annual RADAR Recertification 1,200
BC Law Enforcement Range 750
Total Contract Services 64,970 90,401 120,785
10-10-4310-4500 Insurance & Bonding Maintain current budgeted amount 34,238 33,792 37,361
Total Non-Personnel Costs 381,438 267,413 356,265
10-10-4310-5000 Capital Purchases Under $5000 - 1,170 -
10-10-4310-5400 Capital Outlay - Vehicles 15-Patrol vehicles plus 1 -APS vehicle ($1073.97 x2 ordered) 124,720 91,626 164,613
10-10-4310-5500 Capital Outlay - Equipment - 115,043 -
Total Capital Costs 124,720 207,839 164,613
Total Police 1,863,500 1,448,098 2,270,523
23
Page 45 of 72
24

Fire and EMS Departments
FY2023 FY2024 FY2025

Group Account Account Name Item/Description Actual YTD 4/10/24 Request
Fire 10-11-3434-0100 Fire District Fees 1,888,170 1,931,557 1,978,933
10-11-3434-0200 Duke Energy Donation For Fire Dept - 50,000 50,000
10-11-3434-0400 Fire Response Fees 6,214 5,978 10,000
10-11-3434-0500 Fire - Miscellaneous Revenue Sale of surplus vehicles: Ladder 362 ($50k); Brush 378 ($30k); Mobile Command Trailer - - 160,000
($30k); 396 ($50k).
10-11-3434-0700 Fire Inspections & Permit Fees 10,256 13,629 40,000
Total Department Revenue 1,904,261 2,001,163 2,238,933
10-11-4340-0000 Full-Time Employees This line covers 14 full-time staff members. Current staffing model is 2 full-time FF’s at 718,180 613,227 1,057,967
Headquarters, supplemented by a full-time FF and a volunteer at Caswell.
10-11-4340-0001 Employee Overtime Any of our 24 hour employees have forced overtime with their shift. This line also covers 107,746 69,138 103,743
overtime for the staff for training and shift coverage when employees are out sick or on
vacation.
10-11-4340-0100 PT/Volunteer Fire Fees Part-time FF’s to help with shift coverage $20 per hour @ 1000 hours per year. 103,128 92,745 22,525
10-11-4340-0200 Employee/Volunteer Stipend Volunteer stipend $25 per call. 87,100 50,800 50,375
10-11-4340-1000 Fire Fighter Pension Plan Cont 13.6% of compensation for Full Time employees 99,022 86,770 159,597
10-11-4340-1002 Payments To Retirees Retirement for FF’s that have 20 years of service with SFD and have reached 55 years of 24,756 21,989 24,180
age.
Total Personnel Costs 1,349,072 1,128,324 1,742,909
10-11-4340-1300 Unemployment Reserve Federal requirements. -
10-11-4340-1400 Workers Compensation Insurance Coverage for full-time employees and volunteers. 17,564 20,167 22,639
10-11-4340-1800 Professional Fees Allocation for grant writers, and dues for associations such as NFPA, NCSFA, NCFLSE, 2,930 8,593 10,000
NCFRIA, and payments for special inspections.
10-11-4340-2100 Uniforms & Protective Gear This line covers Class A & B uniform supplies for full-time personnel and 80 volunteers. I 27,216 23,430 30,000
have built in a special uniform allowance of 400.00 per year for full-time staff that may
have special needs, such as duty boots, jackets, or job shirts. Also any PPE that is needed
for members.
10-11-4340-2500 Vehicle Supplies Gas and Tire allowance for all departmental vehicles and trailers. 47,032 36,500 40,000
10-11-4340-2600 Departmental Supplies Supplies for offices, administration, fire suppression foam, saw blades, storm supplies, 20,409 12,829 25,000
batteries, hand tools, tarps, cleaning, water, kitchen items, SCBA supplies, gloves, soap,
paper towels, toilet tissues, items for rehab, etc.
10-11-4340-2604 Fire Prevention This line covers all fire prevention, citizens academy, and safety day needs. Inclusive of 18,609 21,603 20,000
programs for elementary schools, day care centers, and the senior population. Purchase
items for the clown troop, parades, festivals, safety days, car seat inspection days,
brochures, curriculum, props, and educational materials. Also, for DVDs, smoke alarms,
puppet items, and give aways promoting fire safety.
10-11-4340-3100 Travel & Training Instructor and registration fees, conference, conventions, seminars, hotel lodging, travel 11,929 22,031 25,000
expenses, fire academy and colleges.
Page 46 of 72
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25

FY2023 FY2024 FY2025

10-11-4340-3200 Communications Telephone lines for all stations, cell phones, internet, cable service, security camera 11,485 19,665 30,000
maintenance, key entry system, pagers and radios.
10-11-4340-3300 Utilities - Fire Dept All utilities on Headquarters & (2) substations. The Town of Caswell Beach pays for the 38,095 29,454 30,000
utilities at that substation.
10-11-4340-3500 R/M Equipment Repair & Maintenance on all portable equipment. 11,173 13,525 12,000
10-11-4340-3501 R/M Vehicles Repair & Maintenance on all departmental vehicles. 41,036 47,556 40,000
10-11-4340-3502 R/M Facilities Repair & Maintenance on Headquarters, the downtown substation, and the Long Beach 14,477 11,689 18,000
Road Substation.
10-11-4340-3503 Substation Lease Lease on the Long Beach Road Substation. 15,000 11,250 15,000
10-11-4340-4400 Contract Services Contracts for physical exams for FFs, Elevator, generator, hydro testing, SCBA testing, 18,110 33,893 33,000
ladder & hose testing, copier, garbage, security system, hood system, sprinkler,
plymovent, fire recovery, management solutions, drug testing, background checks,
member monitoring for criminal activity, and any other contracts.
10-11-4340-4500 Insurance & Bonding Coverage on all facilities, vehicles, and portable equipment. 42,886 48,280 50,000
10-11-4340-7100 Debt Service Payment of Headquarters and on 2 fire engines. 383,487 285,403 280,011
10-11-4340-5500 Capital Outlay - Equipment 5000 feet of supply hose $10k; Nozzle replacements $10k; 2 Battery Powered Ejection fans - 138,288 105,000
$10k; 10 sets of turnout gear $50k; 2 thermal imaging cameras $25k
Total Capital Costs - 138,288 105,000

Total Fire 166,250 (88,682) 289,626
EMS 10-12-3437-0400 Rescue Dept/Misc. Receipts 2,242 - -

10-12-3437-0500 Rescue Squad Fees 274,260 224,969 566,880
10-12-4370-0000 Full-Time Employees This line covers our Full-time EMS Captain and 2 paramedics. 56,792 115,406 363,467
10-12-4370-0001 Employee Overtime This line covers the forced overtime that is due to working 24-hour shifts, there is also 14,260 28,286 36,266
factored in OT for employees being out sick, on vacation, and for training.
10-12-4370-0200 Volunteer Rescue Fees EMS volunteer/part-time employees. EMTs will be paid ($130) for 12-hour shift, Advanced- 193,526 201,164 204,250
EMTs will be paid ($155) for a 12 hour shift. They are also paid ($25) for every transport.
10-12-4370-1000 Retirement/State Shared 13.6% of compensation for Full Time employees 8,582 18,327 55,860
Total Personnel Costs 302,796 413,770 777,802
10-12-4370-1400 Workers Compensation Insurance Coverage for full-time employees and volunteers. 1,653 2,220 12,193
Page 47 of 72
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26

FY2023 FY2024 FY2025

10-12-4370-2100 Uniforms & Protective Gear This line covers Class A & B uniform supplies for full-time personnel and 25 volunteers. I 11,784 2,760 15,000
have built in a special uniform allowance of 400.00 per year for full-time staff that may
have special needs, such as duty boots, jackets, or job shirts. Also any PPE that is needed
for members.
10-12-4370-2500 Vehicle Supplies Gas & Tire allowance for all departmental vehicles and trailers. 14,420 20,612 20,000
10-12-4370-2600 Departmental Supplies This line covers all EMS supplies throughout the entire year, medications, and other 9,808 4,139 12,000
supplies like charts, office supplies, medical bags, IV Fluids, bandages, oxygen tubing, and
other needed supplies.
10-12-4370-2601 Medical Supplies 19,728 24,299 28,000
10-12-4370-2603 Other Equipment - 516 -
10-12-4370-3100 Travel & Training Travel & Training for 3 fulltime employees and 25 EMS volunteers. 6,418 459 5,000
10-12-4370-3200 Communications Pagers for duty shifts, radios for ambulance crews, cell phones and tablets for the 6,702 4,865 8,000
ambulances.
10-12-4370-3300 Utilities 25% of utility expenses at Headquarters and the downtown substation. 5,777 - 10,000
10-12-4370-3500 R/M Equipment Money allocated for any repairs on cardiac monitors, stretchers, or other ambulance or 8,072 96 12,000
EMS equipment.
10-12-4370-3501 R/M Vehicles Repair and Maintenance on 3 ambulances, 1 QRV, and 1 EMS Polaris. 6,996 8,251 12,000
10-12-4370-3502 R/M Facilities A percentage of maintenance on Headquarters and the Downtown Substation. 9,934 299 7,000
10-12-4370-3900 Other Services 1,595 - -
10-12-4370-4400 Contract Services Contracts cover the EMS Billing for patient transports, cardiac monitors, stretcher 40,383 27,512 50,000
contracts, percentages on the copier, garbage, and security systems.
10-12-4370-4500 Insurance & Bonding Percentage of insurance costs of facilities, vehicles, and portable equipment. 40,114 22,767 45,000
10-12-4370-7100 Debt Service 52,726 30,249 -
10-12-4370-5400 Capital Outlay - Vehicles Lease payment on 2 vehicles - - 15,000
10-12-4370-5500 Capital Outlay - Equipment Cardiac Monitor 35k, LUCAS Device 15k - 42,551 50,000
Total Capital Costs - 42,551 65,000
Total Rescue 262,406 380,396 512,115
Total Fire and Rescue 428,655 291,714 801,741
Page 48 of 72
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27

Development Services
Group Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Permitting Transfers
Planning & 10-40-3220-0000 Civil Penalties - 18,846 5,000 5,000
Zoning 10-40-3343-0000 Inspection Permits Beginning in FY25 will be budgeted in 10-41-3343-0000 - -
10-40-3343-0100 Home Owners Recovery Fund 133 460 - -
10-40-3343-0300 Re-Inspection Fees - - - -
10-40-3343-0400 Planning & Zoning Fees Fees collected from zoning permits and all zoning applications. 22,619 29,230 35,000 35,000
Total Department Revenue 22,752 48,536 40,000 - - 40,000
10-40-4350-0000 Full-Time Employees 3 FTE: Vacant Director DS, Maureen, HP 283,962 82,747 243,133 (51,570) 191,563
10-40-4350-0001 Employee Overtime Based on historical hours 5,479 3,770 1,188 1,188
10-40-4350-0200 Part-Time Employees 7,857 - - -
10-40-4350-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 14,312 4,149 12,135 (2,565) 9,570
10-40-4350-0900 F.I.C.A. 7.65 % of Compensation 21,671 6,318 18,691 (3,945) 14,746
10-40-4350-1000 LGERS Retirement 13.6% of compensation for Full Time employees 34,698 10,704 33,007 (6,977) 26,030
10-40-4350-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 47,354 14,581 30,306 (5,051) 25,255
Total Personnel Costs 415,333 122,269 338,460 - (70,108) 268,352
10-40-4350-1400 Workers Compensation Insurance Planning and Code Enforcement Staff 3,365 2,046 1,015 1,015
10-40-4350-2500 Vehicle Supplies Code Enforcement Vehicle Fuel 1,983 632 600 600
10-40-4350-2600 Departmental Supplies Planning Office Supplies 16,100 1,418 5,000 5,000
10-40-4350-2601 Forestry Projects Budget moved to Buildings & Grounds 5,000 - - -
10-40-4350-3100 Travel & Training NCAZO Dues, HPC Training, Other training (2) planners, (1) director, (1) Code Enf, GIS 8,812 1,963 7,000 7,000
Training
10-40-4350-3200 Communications Cell phones, postage, legal notices 6,672 4,393 6,000 6,000
10-40-4350-3300 Utilities 3,771 2,617 1,800 1,800
10-40-4350-3500 R/M Equipment 192 - - -
10-40-4350-3501 R/M Vehicles NAPA, Auto-work for (1) code enf vehicle 545 563 1,000 1,000
10-40-4350-3900 Other Services 12,741 - - -
10-40-4350-4400 Contract Services Demolition of Minimum Housing ($25k); Granicus($10k), Alliance Code Enforcement 66,044 55,512 94,600 94,600
($55k), ARC GIS ($1.6k), copier lease share ($3k)
10-40-4350-4500 Insurance & Bonding (2) Planners, (1) Director, (1) Code Enf 7,924 3,976 4,652 4,652
Total Non-Personnel Costs 133,149 73,120 121,667 - - 121,667
10-40-4350-5400 Capital Outlay - Vehicles Auto leases for (1) Code Enf vehicle 13,880 9,279 7,000 7,000
Total Capital Costs 13,880 9,279 7,000 - - 7,000
Total Dev Services-Planning/Zoning 539,611 156,132 427,127 - (70,108) 357,019
Permitting 10-41-3343-0000 Inspection Permits Fees from all permits, failed inspections, etc. Prior years budgeted in 10-40-3343-0000. 807,240 556,370 575,000 575,000
10-41-3343-0100 Home Owners Recovery Fund All revenue collected for HRF-$10 per project with a GC, $1 Net - - 80 80
10-40-3343-0300 Re-Inspection Fees 12,000 12,000
Total Department Revenue 807,240 556,370 587,080 - - 587,080
10-41-4380-0000 Full-Time Employees 4 FTE: Building Inspectors (2); Permit Tech/Historical Planner (1); Permit Tech (1) - 142,463 255,958 115,839 371,797
10-41-4380-0001 Employee Overtime Based on historical actual hours - 2,852 2,060 2,060
10-41-4380-0200 Part-Time Employees - 2,196 - -
10-41-4380-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees - 7,006 12,793 5,778 18,571
10-41-4380-0900 F.I.C.A. 7.65 % of Compensation - 11,118 19,738 8,862 28,600
10-41-4380-1000 LGERS Retirement 13.6% of compensation for Full Time employees - 18,076 34,796 15,717 50,513
10-41-4380-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings - 21,789 44,348 11,020 55,368
Total Personnel Costs - 205,500 369,693 - 157,216 526,909
10-41-4380-1400 Workers Compensation Insurance (2) Inspectors (2) Permit techs - 2,046 1,072 1,072
10-41-4380-2500 Vehicle Supplies Fuel for (2) Inspector vehicles - 573 1,600 1,600
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28

Development Services
Group Account Account Name Item/Description Actual YTD 4/10/24 Amount Electric Fund Permitting Transfers
10-41-4380-2600 Departmental Supplies General office supplies for permitting and inspections - 5,996 5,000 5,000
10-41-4380-3100 Travel & Training Classes, travel and training for (2) inspectors, (2) permitting techs - 5,452 7,000 7,000
10-41-4380-3200 Communications Cell phones for (2) inspectors, postage - 2,785 2,200 2,200
10-41-4380-3300 Utilities Departments share of utilities - 143 1,800 1,800
10-41-4380-3501 R/M Vehicles NAPA, Auto-work for (2) Inspections vehicles - - 1,500 1,500
10-41-4380-4400 Contract Services OpenGov ($13k), BlueBeam ($1.6k), Digital Codes for (2) Inspectors ($2.3k), Copier Lease - 22,835 19,900 19,900
($3k)
10-41-4380-4500 Insurance & Bonding (2) Inspectors (2) Permit techs - 3,437 3,877 3,877
Total Non-Personnel Costs - 43,267 43,949 - - 43,949
10-41-4380-5400 Capital Outlay - Vehicles Leases for (2) Inspections vehicles - 3,393 14,000 14,000
Total Capital Costs - 3,393 14,000 - - 14,000
Total Dev Services-Permitting (807,240) (304,210) (159,438) - 157,216 (2,222)
Total Development Services (267,630) (148,077) 267,689 - 87,108 354,797
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29

Parks & Recreation
FY2023 FY2024 FY2025

10-80-3410-0100 Boat Dock FEMA/Golden Leaf 30,353 - -
10-80-3437-0700 Rent Recreation Facilities Income from renting the Jaycee building, The Senior Building, and all of the Parks 11,291 7,095 12,000
10-80-3612-0000 Recreation Programs Receipts Income from all recreation programs offered that have a fee attached. 33,990 22,182 40,000
10-80-3612-0200 Parks & Recreation Donations Donations collected for the PR department for anything. 10,369 1,700 2,000
10-80-6120-0000 Full-Time Employees 6 Full Time FTEs, including two Grounds Maintenance staff proposed to transfer from 165,371 165,755 354,518
Public Services.
10-80-6120-0001 Employee Overtime OT for all FT employees other than Director 9,423 9,283 10,541
10-80-6120-0200 Part Time Salaries 8 PT or Seasonal Employees, plus 3 BB referees 115,237 76,526 127,000
10-80-6120-1400 Workers Compensation Insurance workers compensation insurance with the NCLM 3,217 7,356 10,371
10-80-6120-2100 Uniforms & Protective Gear PR staff unifoms for all full time and part time employees 780 1,187 5,000
10-80-6120-2500 Vehicle Supplies Fuel and supplies for City bus, city explorer, city vans, and city truck 5,915 3,748 6,500
10-80-6120-2600 Departmental Supplies Supplies for 4 recreation buildings and 13 facilities 11,190
Special Events 5,200
Robotics Camp 2,500
Recreation programs 17,000
Seniors 9,150
Athletics 14,960
Total Departmental Supplies 50,232 32,520 60,000
10-80-6120-3100 Travel & Training NCRA and NRPA dues, conferences, workshops and classes; Pesticide license, CPSI,CPRP, 2,225 3,893 5,500
CPRE certifications, CDL licenses.
10-80-6120-3200 Communications Recreation facilities telephones, internet access, postage, and cell phones. 4,833 4,846 6,500
10-80-6120-3300 Utilities - Parks & Recreation Utilities for 4 recreation buildings and 13 recreation parks and sites 41,022 38,344 46,200
10-80-6120-3500 R/M Equipment Maintenance and repair on computers and phones 1,337 175 2,000
10-80-6120-3501 R/M Vehicles Vehicle inpections, oil changes, and repairs to the city bus, vans, truck, and explorer. 572 1,358 3,150
10-80-6120-3502 R/M Facilities Regular and preventative maintenance on all PR parks and sites/playgrounds plus 24,815 24,254 51,600
emergency repairs when needed. $3600 is for court repairs and $7000 for restriping.
10-80-6120-4400 Contract Services Monthly copier costs, concerts and movies in the park, CDL licenses, Monthly pest 25,939 17,346 27,850
control, ASCAP for the City, Perry Weather contract, Cintas contract.
10-80-6120-5000 Capital Purchases Under $5000 2 desk top computers for the 2 new Park Maintenance positions 18,202 - 4,000
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30

Parks & Recreation
FY2023 FY2024 FY2025

10-80-6120-5500 Capital Outlay - Equipment New equipment for the Park Maintenance positions - - 53,000
10-80-6120-5400 Capital Outlay - Vehicles City Explorer and 2 15 passenger vans for the PR department. 6,843 7,549 51,050
10-80-6120-5800 Capital Outlay -Capital Improv New recycled plastic trash cans to replace all of the wooden trash cans downtown and in - - 22,250
the parks.
10-80-6120-5900 Capital Outlay-Improvements Repairs to Caviness Park- resurface basketball court, shade structure over stage - 78,000
Total Capital Costs 25,045 7,549 208,300

Total Parks & Recreation 474,999 438,777 1,027,255
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31

Community Services
FY2023 FY2024 FY2025

Community 10-81-3834-0000 Community Bldg Rental Revenue on CB 201,142 167,775 200,000
Building Total Department Revenue 201,142 167,775 200,000
10-81-6150-0000 Full-Time Employees 2 FTE: Community Building Manager; Facilitator - 16,106 81,042
10-81-6150-0001 Employee Overtime 64 308 -
10-81-6150-0200 Part-Time Employees 2 Part-time Custodians 36,556 24,770 17,709
10-81-6150-0700 401K Retirement Supplement 5.0% of Compensation for Eligible Employees 24 768 4,012
10-81-6150-1000 LGERS Retirement 13.6% of compensation for Full Time employees 63 1,981 10,911
10-81-6150-1100 Health/Life/Dental Insurance Current enrollment choices less 5.75% savings 199 4,017 20,204
10-81-6150-1400 Workers Compensation Insurance 551 1,700 369
10-81-6150-2600 Departmental Supplies Organizing items, office supplies, etc 1,889 1,758 3,000
10-81-6150-2700 Marketing Marketing the building as a destination wedding venue 2,264 2,862 5,000
10-81-6150-3200 Communications Canva, Eventective, Square Appointments, Wedding Wire, The Knot 1,493 1,718 2,500
10-81-6150-3300 Utilities - Community Bldg 11,004 7,891 12,500
10-81-6150-3502 R/M Facilities Window cleaning - - 1,000
10-81-6150-4400 Contract Services Provision for outsourced cleaning to supplement PT custodians as needed (1,647) 9,668 5,500
10-81-6150-5000 Capital Purchases Under $5000 Seat cushions for Community Building chairs 1,960 - 2,000
10-81-6150-5800 Capital Outlay -Capital Improv 49,521 - -
Total Capital Costs 51,481 - 2,000
Total Community Building (94,367) (91,115) (26,699)
Community 10-82-3270-0000 Local Occupancy Tax 217,538 156,434 210,000

Relations 10-82-3617-0000 Tourism Special Events Income from special events - Winterfest Tea & assumes Summer Markets will go back to 11,105 28,281 15,000
DSI in 2025
10-82-3834-0300 Tourism - Misc Revenue Income from donations in gift shop 13,901 5,279 7,500
10-82-3839-0501 Tourism - Filming Fees Income from film permitting - - -
10-82-6170-0000 Full-Time Employees 2 FTE: Director; Assistant Director 188,386 101,368 144,601
10-82-6170-0001 Employee Overtime 157 1,521 1,494
10-82-6170-0200 Part time wages 522 - -
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32

Community Services
FY2023 FY2024 FY2025

10-82-6170-1400 Workers Compensation Insurance 1,844 3,154 607
10-82-6170-2600 Departmental Supplies Canva, organizing items, office supplies 12,675 3,693 12,380
10-82-6170-2601 Beautification Committee Increase attributable to in-process proects 3,009 2,426 5,000
10-82-6170-2710 Tourism Community Events Primarily the Winterfest Tea 11,676 14,854 10,000
10-82-6170-2711 Special Marketing Opps Rack Cards/Brochures, Our State Magazine, Wilma Magazine, State Port Pilot, Leland / 8,159 11,793 15,000
Southport Magazine, The Cape Fear Resource Guide, Wilmington Film Commisson,
Southport-Oak Island Chamber of Commerce, COAST Host, NC Festivals and Association
10-82-6170-2712 Grant Matching Funds Electricities grant matching fund pool - - 10,000
10-82-6170-3100 Travel & Training Training Opportunities 2,612 1,980 5,000
10-82-6170-3200 Communications Cell phones three employees. Other prior year costs for PIO moved to Admin 23,260 6,377 1,620
10-82-6170-3300 Utilities-Community Relations Utilities for buildings including Community Building 11,537 10,378 12,500
10-82-6170-3502 R/M Facilities New lights for the Holly Trees on Howe Street - 10,000
10-82-6170-4400 Contract Services Indian Trail Meeting Hall Deck Repair 5,481 5,563 5,000
10-82-6170-4500 Insurance & Bonding - 4,849 3,877
10-82-6170-5000 Capital Purchases Under $5000 2,580 1,300 -
Total Capital Costs 2,580 1,300 -
Total Community Relations 106,599 21,040 62,932
Total Community Services 12,231 (70,074) 36,233
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33

Electric Department
30-00-2940-0000 Accumulated Amortization 13,294 - - -
30-93-3710-0000 Sale Of Electricity Electricities Estimate 6,977,772 5,909,044 7,369,453 7,369,453
30-93-3720-0100 Utility Sales Tax 7% Utility sales tax collected by BEMC and City Demand Billing 487,513 411,761 551,396 551,396
30-93-3720-0300 Service Charges 595 - 595 595
30-93-3720-0326 Electric late Charges 11,058 9,518 11,058 11,058
30-93-3720-0327 Electric Meter Tampering 10,020 8,145 10,020 10,020
30-93-3720-0330 Electric Agreements 1,040 915 1,040 1,040
30-93-3720-0331 Electric Reconnect/Disconnect 3,940 - 3,940 3,940
30-93-3831-0000 Interest Earned 60,098 215,925 204,547 204,547
30-93-3839-0000 Miscellaneous Revenues 76,683 5,265 - -
30-93-3991-0000 Appropriated Fund Balance - - - 205,757
Total Department Revenue 7,642,014 6,560,572 8,152,050 - 8,357,807
30-93-7210-0000 Full-Time Employees 1 FTE-Ditton 371,356 292,446 72,943 72,943
30-93-7210-0001 Employee Overtime 3,935 1,594 669 669
30-93-7210-0200 Part-Time Employees 21,059 20,667 - -
30-93-7210-1000 LGERS Retirement 13.6% of compensation for Full Time employees (83,008) 34,549 9,938 9,938
Total Personnel Costs 422,384 429,797 113,491 - 113,491
30-93-7210-1400 Workers Compensation Insurance Workers Compensation Insurance with NCLM 1,929 1,464 306 306
30-93-7210-1800 Professional Fees Portion of audit cost 13,196 17,485 11,500 11,500
30-93-7210-2100 Uniforms & Protective Gear Safety shoes, rain gear, vests, hard hats, uniforms 521 682 1,100 1,100
30-93-7210-2500 Vehicle Supplies Fuel for 2020 Ford Escape Hybrid 633 256 650 650
30-93-7210-2600 Departmental Supplies General office supplies, hand tools; allowance for new tools/multimeter 12,736 5,278 2,000 2,000
30-93-7210-2700 Power Purchase Estimate from Electricities + Rivermist Street light reimbursement ($11,000) 5,198,455 3,174,471 5,925,632 5,925,632
30-93-7210-2701 Utility Sales Tax Remit to NCDOR the 7% Utility sales tax collected in account 30-93-3720-0000 512,545 350,657 551,396 551,396
30-93-7210-3100 Travel & Training Certifications, continuing education, travel meals and lodging, ElectriCities training 3,777 875 5,000 5,000
convention and summit
30-93-7210-3200 Communications Land lines and cell phones, on-call answering service ($4,000), additional cell fee for 3,385 3,337 10,912 10,912
telemetric devices ($2,880), Bill to read 28 devices ($4,032).
30-93-7210-3300 Utilities - Electric Street Lights & Portion of Public Works Office & City Garage utility bills 1,358 919 109,500 109,500
30-93-7210-3500 R/M Equipment Repair and Maintenance of Multimeters, calibration of devices and other equipment - - - -
30-93-7210-3501 R/M Vehicles Repair and Maintenance of 2020 Ford Escape; parts, new tires, etc. 137 19 1,000 1,000
30-93-7210-3502 Install Load Mgt Switches 51 - Load Management Switches & Installation; service calls 18,258 18,258
50-ecoBe thermostats 7,812 7,812
10-eco-repeaters 2,275 2,275
6-eco-Net Gateways for Load Management replacement/expansion 4,133 4,133
BEMC installation of repeaters & gateways 12,000 12,000
Total Load Management Switches 55,895 11,512 44,478 44,478
30-93-7210-4400 Contract Services USIC Location Services - 100% after WS Merger 50,000 50,000
811 Membership 1,400 1,400
Electricities Dues 13,038 13,038
Copier Maintenance 800 800
Generators maintenance 900 900
Annual nexGrid software fees 5,000 5,000
Credit check services for customer applications 1,542 1,542
Page 55 of 72
33
34

Electric Department
30-93-7210-4500 Insurance & Bonding Insurance and Bonding 7,426 7,754 9,072 9,072
30-93-7210-4800 Billing Contract BEMC Billing contract annual CIP-U increase 2.0369119% 235,866 191,510 255,400 255,400
30-93-7210-4900 Operations & Maintenance BEMC Operations and Maintenance BEMC 1,047,427 489,345 597,763 597,763
30-93-7210-5400 Capital Outlay - Vehicles Lease for Electric Department vehicle: 2020 Ford Escape hybrid ($7,000.00). 83 5,053 7,000 7,000
30-93-7210-5500 Capital Outlay - Equipment - 6,843 - -
30-93-7210-7200 Lease Amortization 6,647 - - -
30-93-9990-0000 Depreciation 418,287 - - -
Various Cost Transfers from Other Depts Personnel costs from support departments charged to Electric Fund - 418,927 418,927
Total Non-Personnel Costs 7,585,473 4,339,027 7,605,389 418,927 8,024,316
30-93-7210-5800 Capital Outlay -Capital Improv 100 Electric Meter Disconnect Collars ($20,000), ROW Trimming ($55,000). - 20,310 75,000 75,000
30-93-7210-9700 Contingency Expenses Contingency plan for for unforseen LM switch replacement and/or storm damage to LM - 145,000 145,000
infrastructure ($25,000), any non-O&M underground expense ie; burnout ($120,000.00)
NOTE: Has been budgeted previously but not used
Total Capital Costs - 377,459 220,000 - 220,000
Total Electric 365,842 (1,414,290) (213,170) 418,927 -
Page 56 of 72
34
35

Solid Waste
FY2023 FY2024 FY2025

10-96-3325-0000 Solid Waste Disposal Tax 3,267 2,660 3,734
10-96-3500-0000 Refuse Revenue Increased to offset cost inflation 291,809 262,155 367,572
10-96-4170-4400 Contract Services 12 months of history, inflated by 5.3% per the CPI-U specified in the contract 308,232 250,347 371,306
Total Solid Waste 13,155 (14,467) (0)
Page 57 of 72
35
With Revisions per the Rate Committee
May 2024
FY 2024-2025 BUDGET
MASTER FEE SCHEDULE
Page 58 of 72
SOUTHPORT COMMUNITY BUILDING
WEDDINGS-LIVE OAK
(Interior and Exterior-this package gives you access to the great hall, our tables and chairs, the
catering kitchen, the bridal room, deck and outdoor area, and interior restrooms. This package is
recommended if you plan to have both the ceremony and reception at the Community Building)
Non-Taxpayers Taxpayers
Friday-Sunday $ 4,000 Per Day Friday-Sunday $ 2,000 Per Day
Monday-Thursday $ 2,000 Per Day Monday-Thursday $1,000 Per Day
WEDDINGS-INTRACOASTAL
(Exterior, Restrooms, and Bridal Room-this package gives you access to the bridal room, deck and
outdoor area, and interior restrooms.)
Non-Taxpayers Taxpayers
Friday-Sunday $ 2,000 Per Day Friday-Sunday $ 1,000 Per Day
Monday-Thursday $ 1,000 Per Day Monday-Thursday $ 500 Per Day
CELEBRATIONS OF LIFE
$75 Per Hour Regardless of Residency
(If reserved less than (30) days prior to the event)
ALL OTHER EVENTS:
Non-Taxpayers Taxpayers/Non-profits/City Employees

Friday-Sunday $ 350 Per Hour Friday-Sunday $ 200 Per Hour
Monday-Thursday $ 200 Per Hour Monday-Thursday $ 100 Per Hour
INDIAN TRAIL MEETING HALL
Non-Profit Organizations: Yearly Fee: $300

Per Use Fee: $30
All yearly usage fees are for a
Hours over (2):$15/hour
maximum of (12) reservations/uses.
Local Businesses: Yearly Fee: $300 Each reservation is for a period of
(City limits) Per Use Fee: $30 (2) hours.
Hours over (2): $15/hour
Additional hours will be charged on
Others: Yearly Fee: $1000 an hourly basis.
Per Use Fee: $100
Hours over (2): $50/hour
Page 59 of 72
ANIMAL PROTECTIVE SERVICES
CITY OF SOUTHPORT CODE OF ORDINANCES:
CHAPTER 3-ANIMAL WELFARE
PERMITS
TYPE COST FREQUENCY
Dog/Cat License:
Spayed/Neutered $15.00 Annually
Unaltered $25.00 Annually
Boarding Fee $10.00 Daily

Dangerous Dog Permit $500.00 Annually
PENALTIES & ADMINISTRATIVE FEES
At-Large Dogs $100.00 Each Offense
Redemption Fee $50.00 1st Offense

$75.00 2nd Offense
$100.00 3rd Offense
$150.00 4th and Subsequent
Prohibited Acts $100.00 Each Offense

Public Nuisance $100.00 Each Offense
Abandonment $500.00 Each Offense
Cruelty to Animals $500.00 Each Offense
Dog Park Violations $100.00 Each Offense
Violations of any provision of Chapter 3, for which no specific penalty is set, shall subject
the offender to a civil penalty in the amount of $100.00 for each violation which shall be
paid within (14) days of receipt of citation.
Each day’s continuing violation shall be a distinct and separate offense.
Page 60 of 72
OTHER UTILITY FEES:
Recycling/Yard Debris will be billed
Credit Card Convenience Fee 2.5% of total and collected by Brunswick County
Returned Check Fee $35.00
Recycling/Yard Debris Collection $12.75/month
ELECTRIC FEES
PREPAY RESIDENTIAL COMMERCIAL Charge/kWh

SPRE0 SR0 SC0 $0.127
Base charge Residential $23.00

Base charge Commercial $25.50
Base charge Prepay $26.00
Security Lights Rate Description

Rate Type Cost
SP4 Security Light Only Account
S01 100 W $11.75 SP15 Small Renewable Generation
S05 150 W $14.21 SP33 Construction Account
S04 250 W $24.10
S02 400 W $32.41
S03 1000 W $45.20
S99 100 W Contract Light
Base Rate Usage (kwh) CP Demand Excess kw

Mo. KW (NCP_CP)
Commercial Demand
30kW to 100kW 75.00 0.05710 32.72 2.50
Large Commercial Demand
100kw to 300kw 75.00 0.05980 26.00 4.00
Page 61 of 72
BUILDING INSPECTIONS
Building Valuation-Residential Construction (Schedule A):

(All fees based on the International Code Council Valuations)
Finished and Unfinished Space (per sf) ICC Building Valuation Data
Decks (per sf) Valuated at $65.00 per sf
Porches (per sf) Valuated at $65.00 per sf
Enclosed storage (per sf) Valuated at $100.00 per sf
Fences (per linear foot) Valuated at $25.00 per linear foot
Other Residential Construction:

From $200.01 to $1,000.00 $95.00
From $1,000.01 to $3,000.00 $105.00
From $3,000.01 to $6,000.00 $115.00
From $6,000.01 to $10,000.00 $135.00
From $10,000.01 to $15,000.00 $145.00
From $15,000.01 to $25,000.00 $155.00
From $25,000.02 to $50,000.00 $215.00
$55,000.01 and up $335 plus $8 per thousand over $50,000.00
Accessory Structures $95.00 for up to 400 square feet
General Construction Value for over 400 square feet
Fee Schedule B: Non-Residential Construction

From $100.00 to $1,000.00 $95.00
From $1,000.01 to $50,000.00 $95.00 plus $6.50 per thousand over $1,000.01
From $50,000.01 to $100,000.00 $415.00 plus $5.50 per thousand over $50,000.01
$100,000.01 and above $755.00 plus $3.50 per thousand over $100,00.01
Plumbing Permit Fees

Fixtures, Sewer & Water Connections with other work $17.00
Sewer Connection only (Each Building) $85.00
Water Service Only (Each Pipe or Water Tap) $85.00
Minimum Fee for any Plumbing Permit $85.00
Electrical Permit Fees

Residential New Construction (Per Unit)
Temporary Service Connection $85.00
Rough-in $85.00
Conditional Power $85.00
Final $85.00
Commercial, Industrial, Institutional $215.00 Base Fee Up to 50 Circuits
+ $5 for each additional
Service Upgrade Residential $135.00
Service Upgrade Commercial $190.00
Wiring up to 20 Outlets with no service $130.00
Wiring over 20 Outlets with no service $155.00
Electrical Miscellaneous/Other $85.00
Page 62 of 72
Mechanical Permit Fees
Residential Heating and Cooling Fee $85.00 per unit
Commercial Heating and Cooling Fee $115.00 per unit
Gas Appliances $85.00
Fuel Heater Equipment $85.00
Permit Fees for Installation of Blower or Fan $85.00
Installation of Tank of Flammable/Combustible Liquids $180.00 + $0.35 cents per barrel
Hoods (commercial)(includes duct and ventilation test) $140.00 all sizes
Hoods (residential)(includes duct and ventilation test) $85.00
Bathroom Vents $85.00
Solar Panels $130.00
Gas Permit Fees

Gas Piping Systems $85.00
Gas Piping and Up to (3) Appliances $85.00 + $28.00 for each appliance over (3)
Other Fees
Homeowners Recovery Fee $10.00
Mobile Home Set Up (all trades included) $265.00
House Moving (not including trades) $265.00
Demolition Fee $265.00
Swimming Pools Based on Schedule for General Construction (Valuation)
Extra/Reinspections $85.00
Starting Work Without a Permit Fee 2 x Basic permit fee, minimum of $200.00
Failure to Obtain Final Inspection $300.00
Habitual Working Without Permit Fee: $400.00 second violation
$1500 fee for subsequent violations
Occupying without CO $100.00/day
Refunds on Building Permit 80% Refund on Unexpired; at Dept Heads Discretion
Renewals on Building Permit 20% of initial fee, not to exceed $500.00
Commercial Shell Permit Fee Based on Schedule for General Construction (Valuation)
Commercial Up-Fit Permit Based on Schedule for General Construction (Valuation)
Commercial Pre-Final Stocking Fee $100.00
ABC Inspection (Building and Zoning) $100.00
Temporary Certificate of Occupancy $50.00 Residential; $100.00 Commercial
DEVELOPMENT FEES
Rezoning: Less than 6 Acres $750.00

Rezoning: 6.01 + Acres $1000.00 +$100/acre
Minor Subdivision: 1-7 lots $500.00 +$50/lot
Creation of lots (heirs) $100.00
Subdivision Exception $200.00
Major Subdivision $1,000.00 +$100/lot
Master Plan Approval (PUD) $1,000.00 +$100/acre
PUD Modification (Minor) $500.00
PUD Modification (Major) $1,000.00
Page 63 of 72
Minor Site Plan Review $500.00
Minor Site Plan Modification $250.00
Major Site Plan Modification $1000.00
Major Site Plan Review $1500.00
Conditional Rezoning $1000.00 +$100/acre
Special Use Permit $750.00
Special Use Permit Modification $250.00
Home Occupation or Accessory Dwelling Unit SUP $250.00
Variance $750.00
Variance Modification $250.00
Appeal $250.00
Interpretation $250.00
Certificate of Appropriateness
Zoning Text Change/Code of Ordinance Amendment $300.00
Zoning Verification Letter $100.00
Zoning Compliance Permit $100.00
Zoning Compliance Change of Use (existing structure) $100.00
Floodplain Development Permit $100.00
Flood-zone Determination Letter $100.00
Tree Removal Permit No charge
Sign Permit 0-20 SF $75.00
Sign Permit > 20 SF $100.00
Billboard $1,000.00
Mobile Food Vendor $100/year
Tree Removal Penalty (per the UDO) $1.00 for every square foot
of the parcel/s
Residential Stormwater Plan Review $100.00/per plan (single lot)
$200.00/per plan (2-3 lots)
(up to two acres; and more than three lots) $300.00/per plan
(over two acres; and more than three lots) $500.00/per plan
Commercial Stormwater Plan Review (up to two acres) $300.00/per plan
(over two acres) $500.00/per plan
Soil Import Fee $100.00
Soil Export Fee $100.00
ENGINEERING OR CONSULTING Up to $75,000 or up to 100% of the costs

(If the City has to contract with an engineering firm or consultant for the review or
planning of any project with the City limits or the Extra-territorial jurisdiction)
Page 64 of 72
FIRE INSPECTION FEES AND SCHEDULE FOR EXISTING BUILDINGS
Inspection schedules of existing buildings shall be in accordance with Section 106 of the
N.C. Fire Prevention Code, and shall be conducted no less frequently than described in
the schedule below:
OCCUPANCY CLASSIFICATION INSPECTION FREQUENCY

Public Schools Every Six Months
Hazardous Inspectors Discretion
Institutional Every Year
High Rise Every Year
Assembly Every Year
Residential (Other than one- and two-family dwellings) Every Year
Industrial Every Year
Educational (Except Public Schools) Every Year
Foster Care Home (GS 131-D) Every Year
Group Care Home Every Year
Business Every Year
Mercantile Every Year
Storage Every Year
Churches and Synagogues Every Year
SCHEDULED INSPECTION FEE

Under 1,500 square feet $75.00
1,500 – 5,000 square feet $150.00
5,000 to 10,000 square feet $350.00
Over 10,000 square feet $500.00 + $10.00/1,000 square feet
Special Situations (i.e., Outside storage, LP Bulk Storage, No Building) $150.00
Foster Care Inspection n/a
Residential
Footprint of building less than 10,000 square feet $95.00
Tents under 200 square feet (Cooking & Concession) $75.00
Tents over 200 square feet $150.00
This inspection schedule is intended to meet the requirements of GS 153A-364 and GS 160A-424. Political subdivisions
assuming inspection duties as set out in GS 153A-351 and GS 160A-411, shall have a periodic inspection schedule for
the purpose of identifying activities and conditions in buildings, structures and premises that pose dangers of fire,
explosion, or related hazards. Frequency of inspections of occupancies as mandated by the NC General Statutes shall
supersede the above inspection schedule.
(North Carolina State Building Code Volume V, Fire Prevention, Section 106)
PLAN REVIEW AND INSPECTION FEE SCHEDULE

Small plan review < 2,500 square feet $100.00 (includes inspection)
Basic plan review 2,500<10,000 square feet $250.00 (includes inspection)
Intermediate plan review 10,001–25,000 square feet $500.00 (includes 1 inspection)
Page 65 of 72
Complex plan review 25,00 –100,000 square feet $750.00 (includes 2 inspections)
Special plan review >100,001 square feet $1000.00 + $10.00 per 1,000 square feet
(includes 2 inspections)
Small and Basic re-inspection (each trip) $50.00
Intermediate re-inspection (each trip) $100.00
Complex re-inspection (each trip) $100.00
Special re-inspection (each trip) $100.00
(North Carolina State Building Code Volume V, Fire Prevention, Section 104.2)
CONSTRUCTION PERMITS
A construction permit must be obtained from the Office of the City of Southport Fire
Marshal in the following situations:
3.2.2 – Construction Permits

(Applies to installation of new systems and renovations to existing systems)
Code Section Description Permitting Fee

105.7.1 Automatic fire-extinguishing systems $150.00 + 5.00 per Nozzle/Head
105.7.2 Battery Systems $175.00
105.7.2 Compressed Gases $100.00
105.7.3 Cryogenic Fluids $200.00
105.7.5 Emergency Responder Radio Coverage System $200.00
105.7.3 Fire Alarm and Detection Sys./Related equipment $150.00 + 5.00 per initiating Device
105.7.4 Fire Pumps and Related Equipment $175.00
105.7.5 Flammable and Combustible liquids $100.00
105.7.9 Gates/Barricades Across Fire Apparatus Roads $100.00
105.7.6 Hazardous Materials $250.00
105.7.7 Industrial Ovens $225.00
105.7.8 L.P./Natural Gas Installation and Mod. $100.00
(Applies only to occupancies covered by the N.C. Fire Prevention Code)
105.7.9 Private Fire Hydrants $75.00 per hydrant
105.7.14 Smoke Control and/or Smoke Exhaust Systems $225.00
105.7.15 Solar Photovoltaic Power System $225.00
105.7.10 Spraying and Dipping $50.00
105.7.11 Standpipe Systems $150.00 with Sprinkler System
$100.00 W/O Sprinkler System
105.7.12 Temporary Membrane structures, tents, and canopies $175.00
The code official is authorized to issue construction permits for work as set forth in sections 105.7.1 through
105.7.118.
Operational Permits 3.2.1
Code Section Description Permitting Fee

105.6.1 Aerosol products $100.00
Page 66 of 72
105.6.2 Amusement Buildings $150.00
105.6.3 Aviation Facilities $100.00
105.6.4 Carbon Dioxide Systems (beverage dispensing machines) $75.00
105.6.4 Carnivals and Fairs $475.00
105.6.6 Cellulose Nitrate Film $115.00
105.6.7 Combustible Dust-Producing Operations $175.00
105.6.8 Combustible Fibers (Except Agriculture) $125.00
105.6.9 Compressed Gases $250.00
105.6.10 Covered Mall Buildings $275.00
105.6.11 Cryogenic Fluids $325.00
105.6.12 Cutting and Welding $175.00
105.6.13 Dry Cleaning Plants $195.00
105.6.14 Exhibits and Trade Shows $275.00
105.6.15 Explosives $275.00
105.6.16 Fire Hydrants and Valves $75.00/unit
105.6.17 (1) Flammable &Combustible Liquids Pipeline $275.00
105.6.17 (2) Flammable &Combustible Liquids Class I Storage $275.00
105.6.17 (3) Flammable &Combustible Liquids Class II Storage $275.00
105.6.17 (4) Flammable & Combustible Liquids Removal $275.00
105.6.17 (5) Flammable & Combustible Liquids production, processing, transportation
storage, dispensed, used $275.00
105.6.17 (6) Install, alter, remove, or abandon flammable or combustible liquid tanks $275.00
105.6.17 (7) Change the contents of a flammable or combustible liquid tank $275.00
105.6.17 (8) Manufacture, process, blend, or refine flammable or combustible liquids $275.00
105.6.17 (9) To engage in the dispensing of liquid fuels into the fuel tanks of motor vehicles at
commercial, industrial, governmental, or manufacturing establishments $ 275.00
105.6.17 (10) To utilize a site for the dispensing of liquid fuels from tank vehicles into the fuel tanks of
motor vehicles at commercial, industrial, governmental, or manufacturing establishments $100.00
105.6.18 Floor Finishing using Class I or II Liquids $175.00
105.6.19 Fruit and Crop Ripening $125.00
105.6.20 Fumigation and Thermal insecticidal fogging $275.00
105.6.21 Hazardous Materials Storage, Transport, Dispense, Use and Handling $275.00
105.6.22 Hazardous Materials Facilities $175.00
105.6.23 High-Piled Storage $125.00
105.6.24 Hot Work $175.00
105.6.25 Industrial Ovens $125.00
105.6.26 Lumber Yards and Woodworking Plants $475.00
105.6.27 Liquid or Gas fueled vehicles or equipment in assembly buildings $125.00
105.6.28 L.P.Gas Bulk Storage $100.00
105.6.29 Magnesium $125.00
105.6.30 Miscellaneous Combustible Storage $125.00
105.6.31 Motor Fuel Dispensing Facilities $275.00
105.6.32 Open Burning $350.00
105.6.33 Open Flames and Torches $225.00
105.6.34 Open Flames and Candles $125.00
105.6.33 Organic Coatings $175.00
Page 67 of 72
105.6.34 Operation of Places of Assembly $375.00
105.6.35 Private fire hydrants removal from service, use or operation $110.00/hydrant
105.6.36 Pyrotechnic special effects materials $450.00
105.6.37 Pyroxylin Plastics $125.00
105.6.38 Regulated Refrigeration Equipment $125.00
105.6.39 Repair Garages and Service Stations $175.00
105.6.40 Rooftop Heliports $375.00
105.6.41 Spraying or dipping operations $125.00
105.6.42 Storage of Scrap Tires and Tire Byproducts $250.00
105.6.43 Temporary membrane structures, tents, and canopies $225.00
105.6.44 Tire-Rebuilding Plants $225.00
105.6.45 Waste Handling $225.00
105.6.46 Wood Products $175.00
*Churches and synagogues shall be exempt from Operational permitting fees

These permits will only be issued during a new construction situation. The permit will be valid for the same
period as the inspection schedule in section 106 and the renewal will be the payment of the inspection fee for
existing buildings.
An existing building may be issued an operational permit for the above situations, the permit will be included
in the fee for the inspection of an existing building in accordance with section 106.
The code official is authorized to issue operational permits for the operations set forth in sections 105.6.1
through 105.6.46.
Collection of Fees
Plan Review Fees-Plan review fees shall be collected, or arrangements make for collection prior to
issuance of any building or fire permits.
Inspection Fees (New Construction)-In the event additional fees are required to be assessed
during a construction project, and all fees must be paid in full prior to the issuance of the building’s
Code of Occupancy. Occupying a building that has not been issued a Certificate of Occupancy will
constitute a civil penalty for each day’s continued offense.
Inspection Fees (Existing Buildings)-The fee for an inspection of an existing building shall be
assessed and an invoice will be supplied to the owner, occupant, or designee. Subjects will have
thirty (30) days to remit payment. After (30) days, the bill will be placed in a past due status and a
second invoice will be sent to the subject. After a period of sixty (60) days of non-payment, the
account will be subject to a 10% late fee and the account will be placed on hold and no additional
inspections or permits will be issued. Civil action will be taken through the court system after a
period of (90) days.
Page 68 of 72
Civil Penalty Schedule
Any person who shall violate any of the provisions of the N.C. Fire Prevention Code, or fail
to comply therewith, or who shall violate or fail to comply with any order made there under,
or who shall build in violation of any detailed statement of specifications or plans submitted
and approved there under or any certificate or permit issued there under, shall be subject
to penalties as specified below as approved by the City of Southport Board of Alderman.
These penalties shall be recovered by the City in a Civil Action in the nature of debt if the
offender does not pay the penalties within a period of 30 days after the issuance of the
notice of violation. The notice of violation shall be in writing, signed by the Fire Marshal
and/or the Fire Official charged with the enforcement of the N.C. Fire Prevention Code and
shall be delivered or mailed to the offender either at his/her residence or place of business
or at the location where the violation occurred. Each day’s continuing violation shall be a
separate and distinct offense. Any action to recover such penalties may be joined in an
action for appropriate equitable remedy, including injunctions and orders of abatement and
including an action to recover damages by the City in abating, correcting, limiting, and
otherwise dealing with the harmful effects of the offending action. Civil penalties are
assessed in accordance with North Carolina G.S. 153A and G.S. 160A.
First Offense $100.00

Second Offense $300.00
Third and Subsequent Offenses $500.00
Violation(s) consisting of locked and/or blocked exits, impedance of the occupants to quickly
evacuate a structure or premise, or conditions posing imminent danger to the occupants on or
about the premise or Violation(s) of Occupancy Limits established pursuant to the North Carolina
State Building and/or Fire Code must be corrected during the time of the inspection if at all
possible.
Page 69 of 72
PARKS AND RECREATION
Activity/Facility City Resident Rate Non-Resident Rate

Summer Camp $85/week $95/week
Before/Afterschool $50/week $60/week
Youth Basketball $60 $70
Aerobics/Fitness $40/month $50/month
Seniors Cost of activity Cost of activity
Special Activities Cost of the Activity Cost of Activity + $10
Jaycee Building $150 (4 hour minimum) $250 (4 hour minimum)
Senior Building $150 (4 hour minimum) $250 (4 hour minimum)
Lowe/White Park $150 (4 hour minimum) $250 (4 hour minimum)
Franklin Square Park $150 (4 hour minimum) $300 (4 hour minimum)
Taylor Field $150 (4 hour minimum) $300 (4 hour minimum)
Caviness Park $75 (4 hour minimum) $150 (4 hour minimum)
Kingsley Park $75 (4 hour minimum) $150 (4 hour minimum)
Keziah Park $75 (4 hour minimum) $150 (4 hour minimum)
Riverwalk $75 (4 hour minimum) $150 (4 hour minimum)
City Gym Movie Rental ONLY

$1,000/day
Page 70 of 72
GENERAL & MISCELLANEOUS FEES
FILMING LICENSES
Filming $250.00 per filming day

Equipment on Location $100.00 per non-filming days
Filming on City Property:

Community Building Current Rental Rates
Riverwalk/Gazebo $500.00/day
Jaycees Building $200.00/day
Waterfront Park/City Pier $500.00/day
City Dock at Yacht Basin $200.00/day (no docking of boats)
City Hall $500.00/day
Stevens Park $200.00/day
Taylor Field $500.00/day
Lowe White Park $500.00/day
Keziah Park $500.00/day
Caviness Park $500.00/day
Tennis Court (Leonard St) $200.00/day
Franklin Square Park $500.00/day
City Gym $1000.00/day
Street Closure per Block $100.00/day
City Property Use:

Marked Patrol Vehicle $21.50/hour
Fire/Rescue Vehicles $200.00/hour
Hydrant Meter $35.00/daily
Barricades $20.00/hour
Dump Truck $75.00/hour
Backhoe/Excavator $125.00/hour
City Personnel Use:

Police Officers on Duty TBD (ODM) https://odm.officertrak.com/Southport-NC-PD
Fire Inspector TBD (ODM) https://odm.officertrak.com/Southport-NC-PD
Public Services Staff $60.00/hour-Regular Time
$90.00/hour-Overtime
Other:
A & B Explosives Permit $20.00/per event
C Explosives Permit $35.00/per event
Fireworks Permit $200.00/per event
Requests made in less than (2) working days’ notice: $250.00 extra
Services/Property Not Listed: Based on time, equipment, and materials
*Partial days are considered full days for expense purposes*
Page 71 of 72
BUSINESS REGULATIONS AND MISCELLANEOUS FEES
BEER & WINE LICENSE
BEER WINE
On Premise: $15.00 On Premise: $15.00
Off Premise: $5.00 Off Premise: $10.00
ITINERANT/PEDDLERS PERMIT $50.00
TAXICAB PERMIT $100.00
GOLF CART PERMIT $50.00
INFORMATION REQUESTS:
Digital: No fee if delivered via email, or a flash drive is provided.
Paper: $0.20 per copy
OTHER COPIES:
Standard Size/Graphics: $0.20 per copy
Ledger Size/Heavy Graphics: $0.50 per copy
BURIAL PERMITS: Monday-Friday $50.00

Weekends and Holidays $150.00
Page 72 of 72

Special Meeting and Budget Public Hearing Packet June 17, 2024

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Special Meeting and Budget Public Hearing Packet June 17, 2024

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CITY OF SOUTHPORT

DATE: June 7, 2024 DEPARTMENT: Administration/Public Services

PRESENTED BY: Bonnie Therrien, City Manager

ITEM SPONSORED BY: Administration

ITEM/TOPIC: Water/Sewer Merger with Brunswick County

The County is voting on this agreement on June 17th also.

DEPARTMENT HEAD COMMENTS: Not applicable

ATTACHMENTS: 1) Draft Water/Sewer Agreement to merge with Brunswick County

SYSTEMS TO BRUNSWICK COUNTY

THIS AGREEMENT TO CONVEY WATER AND SEWER SYSTEMS, dated

WHEREAS, the City holds a Permit to Operate Collection System, WQCS00137;

WHEREAS, N.C.G.S. § 160A-274 expressly authorizes the City to convey

WHEREAS, North Carolina General Statutes 160A, Article 20, Interlocal

1. WATER DISTRIBUTION AND WASTEWATER COLLECTION SYSTEM

In addition to any components previously described, the City’s water distribution

In addition to any components previously described, the City’s wastewater

2. TRANSFER OF THE WATER AND SEWER SYSTEMS; RESERVATIONS

3. EASEMENTS AND RIGHTS-OF-WAY

1) Construction contracts, drawings, maps, and all other related documents

7. CUSTOMER TRANSFER AND RECYCLING & YARD WASTE

9. ORDINANCES AND PERMITS

10. FUTURE EXPANSION OF WATER DISTRIBUTION AND SEWER

11. GRANT OF EXCLUSIVE RIGHT TO THE COUNTY

12. NO ORAL MODIFICATIONS

Any change or modification of this Agreement must be in writing signed by both

13. TERM AND TERMINATION OF AGREEMENT

14. CITY REPRESENTATIONS AND WARRANTIES

The City hereby represents and warrants as follows:

15. COUNTY REPRESENTATIONS AND WARRANTIES

16. COOPERATION OF THE PARTIES

17. ENTIRE AGREEMENT

18. SPECIFIC PERFORMANCE IN EVENT OF DEFAULT

20. SECTION HEADINGS

21. CHOICE OF LAW

This Agreement, together with any amendments or modifications, may be executed

ATTEST: THE COUNTY OF BRUNSWICK

___________________________ By: _____________________________

ATTEST: CITY OF SOUTHPORT

___________________________ By: _______________________________

DATE: June 17, 2024 DEPARTMENT: Administration

PROPOSED MOTION: I move to set the Budget Adoption date for

• Additional employees are always a topic of much discussion since it is a

-Rich Alt, Mayor

Manager’s Budget Message pgs 1-5

FY2024-2025 Budget Message

To the Citizen and Taxpayers of Southport:

This Budget Message is an Executive Summary of the proposed Board of

A penny is worth $145,000. On the average home valued at $440,000 based on

2018 2019 2020 2021 2022 2023 2024

$0.2956 $0.2956 $0.2956 $0.2956 $0.3956 $0.275 $0.336

Historical Tax Rate 2018-Current

Board of Aldermen Budget Message June 7, 2024

VALUES EXISTING TAX RATE (0.275) 6.1-CENT (0.336)

$250,000: from current tax rate to 6.1-cent increase is: $152.50

INTRODUCTION TO SOUTHPORT’S CURRENT FINANCIAL PICTURE:

• Increase Development – Southport residents have long voiced their concerns

Board of Aldermen Budget Message June 7, 2024

WHAT CAUSED THE SHIFT IN THE GENERAL FUND BUDGETS?

Board of Aldermen Budget Message June 7, 2024

Board of Aldermen Budget Message June 7, 2024

_ By: ___

_ By: _____