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Showing posts with label Macon County Board of Commissioners. Show all posts
Showing posts with label Macon County Board of Commissioners. Show all posts

Thursday, July 16, 2026

Macon County Board of Commissioners
July 14, 2026, Part One
Introduction and Public Comment




Executive Summary

The July 14, 2026, Macon County Board of Commissioners meeting opened with a large, engaged crowd. After brief announcements about pickleball court construction at the Rec Park and upcoming boardwalk work, and procedural items, the Board entered an extended public comment period. Public comment focused on three main topics and was overwhelmingly critical of proposed changes.

Media Outlets Present

Macon Media (Bobby)
Smoky Mountain News (Kyle)
The Franklin Pres (Shelby)
Macon Sense (Dan)

Public Comment (organized by topic)

Redistricting

Near-unanimous opposition to the Planning Board’s 3:2 recommendation (with at-large elements). Speakers strongly preferred five pure districts with district-only voting for better local representation, rural voice protection, and accountability. Many called for a public referendum after broader community outreach and education.

Data Centers/High-Impact Land Use Ordinance

Intense opposition to large-scale data centers. Key concerns included constant noise pollution, massive water and electricity consumption, light pollution harming dark-sky tourism and wildlife, environmental risks to headwaters, lack of meaningful local jobs, and potential loopholes in the current ordinance. Speakers urged stronger restrictions, a moratorium, or an outright ban.

Library/Fontana Regional Library (FRL)

Concerns about exiting the long-standing regional library system. Speakers emphasized its value, called for supportive appointments to library boards, and suggested exploring partnerships rather than withdrawal.

Macon County Commissioners Part 1 (07-14-2026) | Macon Media



Opening & Announcements (approx. 6:00–6:07 PM)

Chairman Josh Young called the meeting to order and welcomed the large turnout.

Announcements covered Pickleball courts at Red Park are now under construction (area closed to the public). Boardwalk construction on Arthur Drake Road is expected to begin soon (parking lot access adjustments noted).

Commissioner John Shearl (Planning Board liaison) stated that while redistricting was on the agenda, no action would be taken tonight. He emphasized the need for several months of community outreach to residents who had not attended Planning Board meetings.

Chairman Young announced plans to strengthen the high-impact land use ordinance (Chapter 157) to better address data centers and server-based facilities (crypto mining already covered by noise restrictions). Proposed language was included in the agenda packet (shown in red). The item would be referred to the Planning Board for review, followed by a public hearing and board vote the following month. He noted that speakers in favor of data centers should use their time, as most commissioners appeared inclined to support restrictions.

A moment of silence and the Pledge of Allegiance followed. There were no public hearings or agenda additions. The public comment period opened with the clarification that all signed-up speakers would be heard and that speakers could address multiple topics in one trip to the podium.

Public Comment Period – Divided by Topic (approx. 6:07–8:15 PM)

Topic 1: Redistricting

The first block of public comment focused on the Planning Board’s recommendation for a 3:2 configuration (with some at-large voting). Nearly every speaker opposed this and advocated for five pure districts with district-only voting.

Key points raised

The 3:2 plan would dilute rural voices (especially in Highlands, Nantahala, Scaly Mountain, and Otto areas) by expanding District 1 and 3 territories or concentrating representation in less-populated areas.

It prioritizes candidate convenience and political ambition over fair citizen representation and local knowledge.

The current system (three districts with a multi-member central district) resulted from a 1976 referendum that passed overwhelmingly for fairness and has worked without major public complaint.

Planning Board meetings showed little data analysis or serious consideration of alternatives; public comment there was overwhelmingly against 3:2 (only one supportive comment noted). Calls for the Board to reject the recommendation, conduct robust community education on all options, and ultimately put any change to a public referendum/ballot vote.

Historical and constitutional context was cited, along with examples from other North Carolina counties.

Speakers in this block included Joanne Rosner (Scaly Mountain), Kim Leister (Franklin, also on the town planning board), Lisa Walker, Constance Neely (Scaly Mountain), Margaret Pickett (Highlands), Lorraine Ross (Union Precinct), Ricky (Highlands), Heather Johnson (Otto), and others. The consistent message was “Let the voters decide.”

Topic 2: Data Centers / High-Impact Land Use Ordinance

The next block addressed data centers and proposed ordinance tweaks. Opposition was intense and detailed.

Key concerns expressed

Noise: Constant high-pitched or freight-train-like hum from cooling and backup generators; residents in other communities report needing windows closed year-round or using plexiglass/mattresses for soundproofing.

Resource consumption: Enormous water use for cooling and electricity demand (potentially requiring gas turbines); risks to wells, rivers, and the county’s headwaters status.

Light pollution: Would harm dark-sky tourism (a significant economic driver), lightning bugs, and salamander habitat (Macon County described as “salamander capital of the world”).

Economic & environmental impact: Limited local jobs (national contractors used); built-in obsolescence; property value declines; toxic “e-waste” and chemical discharge risks.

Loopholes & enforcement: Current language too vague or specific; crypto facilities could convert to data centers; calls for a moratorium, broader definitions, or outright prohibition.

Transparency: Difficulty finding zoning/ordinance details online; need for clearer public notice.

Speakers included Matt Jackson (realtor perspective on “unrestricted” land and need for stronger rules), a storyteller-style critique highlighting environmental protection, Chuck Watson, Rob James (tech industry background warning about AI resource drain and bubble economics), Michael Scarborough (IT professional calling for better transparency in zoning changes), Judy Hartley, and Pam Haley (noise and quality-of-life impacts from other communities). Several speakers urged the Board to “vote against these data centers of all kind” and strengthen the ordinance language.

Topic 3: Library / Fontana Regional Library (FRL)

The final public comment block addressed the library system and potential exit from the regional partnership.

Key points

The FRL has served the community well for over 80 years and should be maintained or improved rather than exited.

Jackson County’s departure was noted, but speakers urged Macon County to stay and work on solutions (e.g., recruiting another partner county or appointing board members who support the library).

Libraries were framed as essential community “data centers” providing broad public benefit. Calls to appoint supportive members to library boards rather than those opposed to the system.

Speakers included Linda Tyler and Dan Kowal (who also touched on data centers and the responsibility of protecting headwaters water quality).

Public comment concluded after these topics. The Board then moved into formal New Business items (including the scheduled discussion on Flock Safety cameras with Sheriff Brent Holbrooks). These parts of the meeting will be covered by later articles and videos.

This public comment segment was notably passionate and heavily skewed toward protecting local character, environment, privacy, and democratic representation. No formal votes or actions occurred during this portion of the meeting.


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Published at 4:40am on Thursday, July 14, 2026
Author: Bobby Coggins

Tuesday, July 14, 2026

Macon County Board of Commissioners July 2026
Agenda and Livestream



The Macon County Board of Commissioners will be meeting tonight at 6pm in the county courthouse. There will likely be a large number present due to public concern about data centers and discussions about the Macon County Public Library and flock cameras being on the agenda, so arrive early, before 5.30pm, especially if you want a good seat or intend to sign up to speak. Macon Media intends to be there before 5pm.

The county will livestream the meeting, but be advised that their audio is almost always less than adequate and you will not be able to hear commissioners, staff, and members of the public who do not speak into the microphones. Those of you who are forced into the overfill room if we do not go upstairs need to let the deputies know if you cannot hear what is being said during the meeting.

Livestream | Macon County



Macon Media will attempt a livestream on Facebook starting at 5.55pm at https://www.facebook.com/MaconMediaNews/live_videos/ I apologize that it is in portrait mode instead of landscape mode.


Public Agenda
July 14, 2026 at 6:00 PM


1. Call to order and welcome by Chairman Young

2. Announcements

3. Pledge of Allegiance

4. Public Hearing(s)

5. Additions to agenda

6. Public Comment Period

7. Adjustments to and approval of the agenda

8. Reports/Presentations - None

9. Old Business
a. Continued Discussion Regarding Macon County Public Library - County Manager Warren Cabe
b. Re-districting Recommendation from Macon County Planning Board - Planning, Permitting, and Development Director Joe Allen
c. Update on the 2027 Reappraisal for Macon County - Tax Administrator Abby Braswell

10. New Business
a. Discussion concerning License Plate Reader Cameras - Sheriff Brent Holbrooks
b. Schedule Public Hearing on proposed revisions to the High Impact Ordinance and request the Planning Board to review – Attorney Eric Ridenour

11. Consent Agenda
a. Minutes of the June 9, 2026 Regular Meeting
b. Budget Amendments #2-12 and 14
c. Highlands Area Chamber of Commerce Service Contract
d. Franklin Area Chamber of Commerce Service Contract
e. USDA Lease Agreement
f. FY 2026-2027 Juvenile Crime Prevention Council Certification and County Plan
g. Revised Overtime (Compensatory Time) Policy
h. Capital Project Ordinance Amendment - Highlands School Project
i. Tax Releases for the Month of June 2026 in the Amount of $3,075.10
j. Monthly ad valorem tax collection report - no action necessary

12. Appointments
a. SCC Board of Trustees (1 Seat)

13. Closed Session as allowed under NCGS 143-318.11

14. Adjourn/Recess


Agenda Packet } (Download 117 Page PDF




Support Macon Media

• You can now support Macon Media with a $1.99 monthly Facebook subscription at Facebook Subscription
• Become a Patron: patreon.com/MaconMedia
• PayPal: paypal.me/MaconMedia

Published at 4.03am on Tuesday, July 14, 2026
Author: Bobby Coggins

Tuesday, June 9, 2026

Macon County Board of Commissioners
June 09, 2026 Regular Meeting/Budget Hearing


The Macon County Board of Commissioners will be meeting tonight in the Commissioners Boardroom on the third floor of the Macon County Courthouse. Entry after 5pm will be through the backdoor.




Live Video | Macon County







Public Agenda

1. Call to order and welcome by Chairman Young

2. Announcements

3. Moment of Silence

4. Pledge of Allegiance

5. Public Hearing(s) – 6 P.M.
a. Recommended Fiscal Year 2026-2027

6. Adoption of the FY27 Budget and Budget Ordinance

7. Additions to agenda

8. Public Comment Period

9. Adjustments to and approval of the agenda

10. Reports/Presentations - None

11. Old Business - None

12. New Business
a. Discussion on Revising Fire Department Contracts – County Manager Warren Cabe

13. Consent Agenda
a. Minutes of the May 12, 2026, Regular Meeting, the May 21, 2026, Continued Session/Budget Work Session, and the May 26, 2026 Continued Session/Budget Work Session
b. Amended Minutes of the March 10, 2026, Regular Meeting
c. Budget amendments #368-369
d. Ordinance Amending FY 2025-2026 Budget
e. Capital Project Ordinance Amendment – Recreation Parks Capital Projects
f. Capital Projects Ordinance Amendment – Franklin High School Project
g. Grant Project Ordinance Amendment – Housing Administration
h. Grant Project Ordinance Amendment – Duke Energy 2017 HHF
i. 5311 Certification Resolution – Macon County Transit
j. Macon County Public Health Fee Schedule and Billing Guide
k. Tax Releases for the Month of May 2026 in the Amount of $2,380.75
l. Monthly ad valorem Tax Collection Report – no action necessary

14. Appointments
a. Macon County Public Library Board of Trustees – 3 seats

15. Closed Session as allowed under NCGS 143-318.11

16. Adjourn/Recess




Agenda Packet | (Download 154-page PDF)




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• [SEVERE WEATHER CHANNEL]
 
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If you receive value from what Macon Media provides to the community, please consider becoming a supporter and contribute at least a dollar a month. Those who support Macon Media with at least a dollar a month receive early access to video of some events and meetings before they are made public on the website. Videos and news involving public safety are not subject to early access.



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Published at 3.30pm on Wednesday, June 09, 2026
Author: Bobby Coggins


Wednesday, May 13, 2026

Weather and News Briefing for Wednesday, May 13, 2026







• Town of Franklin Asks Residents to Observe Voluntary Water Restrictions [Macon Media]

• [Public Safety Notifications]

• [SEVERE WEATHER CHANNEL]
 
• You can now support Macon Media with a $1.99 monthly Facebook subscription at [LINK]





NWS GENERAL OUTLOOK

1. A cold front will bring spotty showers, and possibly a thunderstorm, this afternoon and evening. Warm and dry weather returns late week into the weekend.


WEATHER SPONSOR

This space available




DAY SPONSOR


This space available




GENERAL FORECAST

(since this is a quick forecast intended to cover the whole county, bear in mind that higher elevations may experience cooler temperatures than this and the lower elevations may experience higher temperatures than those in the forecast)

..TODAY....Sunny. Highs in the lower 70s. West winds 5 to 10 mph.

..TONIGHT....Partly cloudy. A chance of showers in the evening. Lows in the mid 40s. Northwest winds 5 to 10 mph with gusts up to 30 mph. Chance of rain 40 percent.

..THURSDAY....Sunny. Highs in the mid 60s. Northwest winds 5 to 10 mph with gusts up to 30 mph.

..THURSDAY NIGHT....Clear. Lows in the lower 40s. North winds 5 to 10 mph. Gusts up to 25 mph in the evening.

..FRIDAY....Sunny. Highs in the mid 70s. West winds around 5 mph.

..FRIDAY NIGHT....Mostly clear. Lows in the lower 50s.


HAZARDOUS WEATHER



Hazardous weather is not expected today or tonight.







NEWS UPDATES
(Links aggregated to show what various news outlets are reporting)






State and Local News


• Macon County Board of Commissioners: Downloadable Agenda Packet and Live Video of Meeting [ Macon Media]

• NC leaders unveil budget framework with teacher, law enforcement raises [ WLOS-TV (Asheville, NC) ]

Asheville Tea Company finds new home after Helene | WLOS-TV (Asheville, NC)



NC lawmakers advance proposal to limit property tax increases | WRAL-TV (Raleigh, NC)



• NC Republican leaders announce end to state budget impasse [NC Newsline]

• Sen. Thom Tillis urges Campbell Law graduates to lead with integrity in divided legal climate [WRAL-TV (Raleigh, NC)]

• State Democrats propose 7% tax on income over $1M to fund NC schools [Asheville Citizen-Times]

• Budget deal outlined + Details on raises and bonuses for state workers, teachers [Raleigh News & Observer]






Iran War News


The Great Battleship Debate | John Konrad of gCaptain and Zach Cooper of AEI | What's Going on With Shipping?



US defends cost of war as Iran threatens to enrich uranium | BBC News



• Iran Update Special Report, May 13, 2026 [Institute for the Study of War]

• Jerusalem Post Liveblog [Jerusalem Post]

• DW News Liveblog [DW News]

• Al Jazeera Liveblog [Al Jazeera]

• Fox News Liveblog [Fox News]

• Shipping industry fears fuel shortages as Iran war squeezes bunker fuel supply [AP News]

• Bahrain-led UN resolution on Strait of Hormuz gains support of 112 nations [Al Jazeera]

• Iran retains access to majority of missile launch sites, US intelligence shows - report [Jerusalem Post]

• The war is on hold, but Iran’s internal crackdown is only deepening [NBC News]

Russia, China and Iran: What do Beijing and Moscow want to gain from conflict? | FRANCE 24 English








World News


Yermak faces charges in Ukraine corruption case | World News Tonight | TVP World



The Trump Administration's China Strategy | The Dispatch



• Liveblog: Trump in China [DW News]

• South Korea's AI chip boom sparks labor dispute at Samsung, profit-sharing debate [Yonhap News Agency]

• (video) Hantavirus: How was ‘patient zero’ infected? [France 24]

• Russian Offensive Campaign Assessment, May 12, 2026 [Institute for the Study of War]

Why German companies are pivoting to defense production | The Dip Podcast | DW News






National News


ABC World News Tonight with David Muir Full Broadcast - May 12, 2026 | ABC News



The Battle Over the Federal Reserve’s Independence (full documentary) | FRONTLINE (PBS)



• Trump brushes off Iran war’s cost at home: ‘I don’t think about American financial situation’ [Independent (UK)]

• The Great Fragmentation: How Culture Stopped Arriving Together [The Intellectualist]

• A Conspiracy Theory About QR Codes Has Led to Chaos Ahead of Georgia's Midterms [WIRED]

• Mysterious Meddling in Democratic Primaries Has G.O.P. Fingerprints [New York Times]

• Senate GOP balks at $1B in security for White House ballroom, despite Secret Service pitch [The Hill]

• Raffensperger: 'I will not back down' after campaign bomb scare [UPI]

• Inside the ‘digital lockdown’ for US officials as Trump arrives in China [Fox News]




Financial News


CLARITY Act is missing this one HUGE thing | Yahoo Finance and The Wolf Of All Streets



Economist WARNS surging energy prices are ‘BLEEDING THROUGH’ | Fox Business



Trump Heads to China, SoftBank Profit Jumps on OpenAI Bet | The Opening Trade 5/13/2026 | Bloomberg Television



• Nvidia's Jensen Huang is a late addition to Trump's China trip, joining Elon Musk, Tim Cook, and others [Yahoo Finance]

• Gas tax holiday as Trump promises? Not so fast, trucking, construction industries say [CNBC]




Science and Technology


Most Galaxies Spin, This One Just Stands Still. New JWST Mystery | Anton Petrov



• Twin brothers wipe 96 gov’t databases minutes after being fired [Ars Technica]

• Imminent Samsung Strike Could Be an Earthquake for AI [Gizmodo]

• Quantum breakthrough could revolutionize teleportation and computing [Science Daily]

• TWiV 1320: Clinical update with Dr. Daniel Griffin [Microbe TV]

The Level1 Links with Friends Show May 13 2026: OT III (Any%)






Crypto News


Inflation Rises to 3.8% | Benjamin Cowen



• Bitcoin Miner MARA Sells $1.5 Billion in BTC, Reports $1.26 Billion Q1 Loss[Decrypt]

• Arkham maps Iran central bank wallets after $344M USDT freeze [Coin Telegraph]

• Whale Accumulates 21,800 ETH in a $47M Bet on Ethereum’s Long Game [Bitcoin.com]

The Sovereign Individual in the Bitcoin Era | Bitcoin 2026 | Bitcoin Magazine



Support Macon Media


• [SEVERE WEATHER CHANNEL]
 
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If you receive value from what Macon Media provides to the community, please consider becoming a supporter and contribute at least a dollar a month. Those who support Macon Media with at least a dollar a month receive early access to video of some events and meetings before they are made public on the website. Videos and news involving public safety are not subject to early access.



Become a Patron!



Or, if you prefer Pay Pal, try PayPal.me/MaconMedia


Published at 9.00am on Wednesday, May 13, 2026
Author: Bobby Coggins


Tuesday, May 12, 2026

Macon County Board of Commissioners
Downloadable Agenda Packet and Live Video of Meeting



The Macon County Board of Commissioners will be meeting tonight at 6pm. Macon Media cannot be there tonight. You can watch the meeting live via a player embedded below and peruse the supporting document further down the page.

Board of Commissioners (05-12-2026) | Macon County






Public Agenda Agenda

1. Call to order and welcome by Chairman Young

2. Announcements

3. Moment of Silence

4. Pledge of Allegiance

5. Public Hearing(s) - None

6. Additions to agenda

7. Public Comment Period

8. Adjustments to and approval of the agenda

9. Reports/Presentations
a. Fiscal Year 2026-2027 Budget Presentation - County Manager Warren Cabe

10. Old Business
a. Approval of Updated Macon County Recreation Commission Bylaws - Parks and Recreation Director Seth Adams
b. Update on Quarter-Cent Sales Tax - Commissioner Shields

11. New Business
a. Discussion and Approval of Resolution Authorizing County Manager to Convey Property to Pine Grove School Community Club, Inc. - Mr. Cabe and Attorney Eric Ridenour
b. Discussion and Consideration of Macon Early College Repair Bid - Planning, Permitting, and Development Director, Joe Allen
c. Discussion and Consideration of Pickleball Court Bid – Mr. Allen

12. Consent Agenda
a. Minutes of the April 14, 2026, Regular Meeting
b. Budget amendments #312-316 and #318
c. FY 2025-2026 Distribution Request-Public School Building Capital Fund-North Carolina Education Lottery
d. Fireworks Permit - Town of Franklin
e. Fireworks Permit - Nantahala Fire and Rescue
f. Monthly Ad valorem Tax Collection Report April 2026

13. Appointments
a. Child Fatality Task Force – 2 seats
b. Recreation Commission - 7 Seats

14. Closed Session as allowed under NCGS 143-318.11

15. Adjourn/Recess




Agenda Packet | (Download 68-page PDF)




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If you receive value from what Macon Media provides to the community, please consider becoming a supporter and contribute at least a dollar a month. Those who support Macon Media with at least a dollar a month receive early access to video of some events and meetings before they are made public on the website. Videos and news involving public safety are not subject to early access.



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Published at 4.50pm on Tuesday, May 12, 2026
Author: Bobby Coggins


Tuesday, March 10, 2026

Agenda for the March 2026 Regular Meeting of the Macon County Board of Commissioners



The Macon County Board of Commissioners will be meeting toight at 6pm in the Commissioners Boardroom March 2026, regular meeting.


The Public Agenda and the Agenda Packet are added below in the interest of promoting transparency in government, as well as allowing residents time to prepare for the meeting.

PUBLIC AGENDA

1. Call to order and welcome by Chairman Young

2. Announcements

3. Moment of Silence

4. Pledge of Allegiance

5. Public Hearing(s) – None

6. Additions to agenda

7. Public Comment Period

8. Adjustments to and approval of the agenda

9. Reports/Presentations
(A) Water Quality Advisory Committee – Jason Love
(B) Program Report and Approval of Resolution Declaring April 19, 2026 through April 25, 2026, Macon County Volunteer Week to Honor the Volunteers at Macon County Crawford Senior Center – Macon County Senior Services Administrative Officer Jennifer Hollifield

10.Old Business
(A) Approval of Community Funding Pool Applications – Mr. Cabe
(B) Discussion and Consideration of the 2026 PARTF Grant – Parks and Recreation Director Seth Adams
(C) Approval of Resolution Revising the Structure of the Macon County Planning Board
(D) Continued Discussion and Update on Revising the Structure of the Macon County Board of County Commissioners – Commissioner Shearl
(E) Discussion and Update on the Fontana Regional Library (FRL) InterLocal Agreement – Mr. Cabe

11. New Business
(A) Discussion and Consideration of Relocation of Voting Precinct in Nantahala – Nantahala Community Members
(B) Discussion and Consideration of Pay Plan Change for Macon County Board of Elections – Board of Elections Director Melanie Thibault
(C) Approve Surplus of Service Weapon for Macon County Sheriff’s Office Retirees
(D) Approval of Updated Macon County Personnel Policy Manual – HR and Safety Director Tammy Keezer
(E) Consideration and Approval of Inter-Local Agreement with Town of Highlands – Mr. Cabe

12. Consent Agenda – Attachment #12
All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of Commissioners.
(A) Minutes of the February 10, 2026, Regular Meeting
(B) Budget Amendments #207-210
(C) Capital Project Ordinance Amendment – Recreation Parks Capital Projects
(D) Resolution Exempting Engineering Services for Tsali Boardwalk Project
(E) Report of total unpaid 2025-26 Taxes in the Amount of $2,086,813.22 and Approval for the Tax Collector to Advertise the Tax Liens
(F) Tax releases for the month of February 2026 in the amount of $401.83
(G) Monthly ad valorem tax collection report – no action necessary

13. Appointments
(A) Economic Development Commission (EDC) – (9 Seats)
(B) Macon County Planning Board – (1 seat)
(C) Town of Franklin Planning Board – (1 seat)

14. Closed session as allowed under NCGS 143-318.11

15. Adjourn/Recess


AGENDA PACKET (Download 195 page PDF



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If you receive value from what Macon Media provides to the community, please consider becoming a supporter and contribute at least a dollar a month. Those who support Macon Media with at least a dollar a month receive early access to video of some events and meetings before they are made public on the website. Videos and news involving public safety are not subject to early access.



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Published at 4.30pm on Tuesday, March 10, 2025
Author: Bobby Coggins


Monday, February 9, 2026

Macon County Board of Commissioners
February 2026 Regular Meeting



The Macon County Board of Commissioners will be meeting Tuesday Night at 6pm in the Commissioners Boardroom February 2026, regular meeting.

Macon County Board of Commissioners | Macon County




The Public Agenda and the Agenda Packet are added below in the interest of promoting transparency in government, as well as allowing residents time to prepare for the meeting.

PUBLIC AGENDA

1. Call to order and welcome by Chairman Young

2. Announcements

3. Moment of Silence

4. Pledge of Allegiance

5. Public Hearing(s)
A. Revising the Structure of the Macon County Board of County Commissioners
B. Revising the Structure of the Macon County Planning Board Following the close of each the public hearings, the board may take action.

6. Additions to agenda

7. Public Comment Period

8. Adjustments to and approval of the agenda

9. Reports/Presentations
(A) Mid-Year Budget Review – County Manager Warren Cabe and Finance Director Lindsay Leopard

10. Old Business
(A) Update on the Hiring and Selection Process for Department of Social Services (DSS) Director – Social Services Board Member and Selection Committee Chair Julie Adams
(B) Update from the One-Quarter Cent Sales Tax Committee – Commissioner Shields
(C) Continued Discussion and Follow-up Concerning Detention Officer Salaries. – Mr. Cabe

11. New Business
(A) Approval of Resolution Exempting Professional Services for Design and Construction of the New Carson Convenience Center – Mr. Cabe
(B) Approval of Proposal from NCDOT for Improvements to the Intersection at Porter Street and Panther Drive – Mr. Cabe

12. Consent Agenda – Attachment #12
All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of Commissioners.
(A) Minutes of the January 13, 2026, Regular Meeting
(B) Budget Amendments #185-186
(C) Grant Project Ordinance Amendment – Duke Energy Weatherization Grant
(D) Appointment of CHSA Director Kimberly Dills to the VAYA Regional One Board to Replace Patrick Betancourt
(E) Tax releases for the month of January 2026 in the amount of $8,869.35
(F) Monthly ad valorem tax collection report – no action necessary

13. Appointments
(A) Consolidated Human Services Agency (CHSA) Board (1 seat)
(B) Board of Equalization and Review (5 seats)
(C) Fontana Regional Library Board of Trustees (1 seat)

14. Closed session as allowed under NCGS 143-318.11

15. Adjourn/Recess


AGENDA PACKET (Download 86 page PDF



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If you receive value from what Macon Media provides to the community, please consider becoming a supporter and contribute at least a dollar a month. Those who support Macon Media with at least a dollar a month receive early access to video of some events and meetings before they are made public on the website. Videos and news involving public safety are not subject to early access.



Become a Patron!



Or, if you prefer Pay Pal, try PayPal.me/MaconMedia


Published at 6.00am onMonday, February 08 2025
Author: Bobby Coggins


Wednesday, January 14, 2026

Annual Audit Presentation to the Macon County Board of Commissioners (July 2024 to June 2025)



Audit Presentation | Macon County



This article covers the annual audit presented to the Macon County Board of Commissioners at their regular meeting in January 2026. The first section is an executive summary, followed by a 'paraphrased' transcription of the presentation with slides added. Macon Media was not present at the meeting due tio illness and watched from home. The above video was recorded by the county.


Here is an Executive Summary of the presentation by Bao Thao from Martin Starnes and Associates on the Macon County fiscal year 2025 audit (covering the period ending June 30, 2025, presented to the Board of Commissioners):

Overall Audit Opinion

  • The county received an unmodified (clean) opinion, meaning the financial statements are fairly presented in all material respects in conformity with Generally Accepted Accounting Principles (GAAP), with no reservations.

General Fund Highlights

  • Fund balance increased by $455,000 (0.8% growth).
  • Revenues exceeded expenditures by $11 million, but after other financing sources/uses, the net increase was $455,000.
  • Total revenues$70.9 million, up ~5% (~$3.4 million) from prior year, driven mainly by restricted intergovernmental revenues and miscellaneous.
  • Top three revenue sources (≈85% of total):
    • Ad valorem taxes (51%) — up $686,000 (1.9%).
    • Restricted intergovernmental (14%) — up $1.3 million (14.2%), largely due to a two-year Medicaid cost settlement.
    • Local option sales tax (20%) — up $24,000 (0.2%).
  • Total expenditures$60 million, down 1.2% (~$737,000), mainly in transportation.
  • Top three expenditures (≈73% of total):
    • Public safety (33%) — up $717,000 (3.8%).
    • Human services (20%) — down $491,000 (3.9%).
    • Education (20%) — up $392,000 (3.4%).
  • Available fund balance rose to 95.89% (from 85.62% in 2024), well above the 20% minimum and the average of similar units (39%). Nonspendable items included inventory, prepaids (~$637,000), notes receivable, and leases.

Solid Waste Enterprise Fund

  • GAAP net income decreased from prior year, primarily due to increased landfill closure/post-closure care costs (full accrual liability adjustment).
  • Cash-basis net income increased, driven by higher operating revenues.
  • Unrestricted net position decreased, partly due to higher net investment in capital assets.
  • Cash flows from operations improved with revenue growth. (Note: Cash-basis excludes depreciation, post-closure/OPEB changes, but includes capital outlay and debt service.)

Single Audit / Compliance

  • Four major federal programs tested.
  • One significant deficiency (finding 2025-001) in Medicaid eligibility — a participant had moved out of state but received benefits.
  • The other three programs had no findings.

Performance Indicators

  • Strong financial position: 95.89% available fund balance, 98.5% property tax collection rate.
  • No negative performance indicators noted.

Additional Context from Discussion

  • The audit was delayed ~30 days due to issues at fiscal year-end and Local Government Commission (LGC) processing/approval.
  • The county maintained stability despite large fund-balance-funded projects (e.g., ~$10M Highlands School renovation/expansion, ~$500K library work) while keeping the tax rate unchanged.
  • Solid Waste fund decrease partly tied to upfront expenditures on the new landfill cell (reimbursement expected in the next year).

The presentation concluded positively, with appreciation for the county's fiscal stability and no major adverse findings beyond the noted Medicaid deficiency.


Below is a paraphrased transcription with obvious speaking errors and pauses omitted. Some minor grammar errors have also been corrected to make the transcript easier to read without taking away from the intent of the speakers.





Bao Tao (Martin Starnes and Associates):


Good evening. My name is Bao Tao, and I'm from Martin Starnes and Associates. I will be presenting the fiscal year 2025 audit financial statements. The audit has been submitted and approved by the Local Government Commission. I will begin by going over some audit highlights. We issue an unmodified opinion. An unmodified opinion or clean opinion is issued when an auditor can state without reservation that the financial statements are fairly presented in all material respects in conformity with GAAP. [Editor's note: GAAP stands for Generally Accepted Accounting Principles]


There was an increase of $455,000 in the General Fund fund balance, or 0.8%. There was a decrease of $430,000 in the Solid Waste net position.


This slide shows the total fund balance. In the General Fund, the total fund balance increased by $455,000. The increase in fund balance over prior year is 0.8%. Total revenue exceeded expenditures by $11 million, but after other financing sources and uses, this left the General Fund with an increase in fund balance of $455,000.


This slide shows the fund balance position in the General Fund. The available fund balance is a calculation utilized as the basis for comparing you to other units and calculating your fund balance percentage. Nonspendable includes inventory in the amount of $12,000 prepaid $637,000, notes receivable $5,000, and leases $7,000. The increase in available fund balance from prior year is due to the increase in the total fund balance.


This slide shows the available fund balance: in 2024 it was 85.62% and in 2025 it was 95.89%.


This slide shows the General Fund summary. Revenue increased by 5%, about $3.4 million from prior year, increased mainly in restricted intergovernmental revenues and miscellaneous revenues. Expenditures decreased by 1.2%, about $737,000 from prior year, decreased mainly in transportation.


This slide shows the top three revenues in the General Fund. Total revenue is $70.9 million. The top three comprise $60.3 million or about 85% of total revenues. Top three revenue sources are ad valorem taxes at 51%, restricted intergovernmental at 14%, local option sales tax at 20%.

We'll discuss the top three revenues in the next two slides.


Ad valorem tax revenue increased by $686,000 or 1.9% and it is comparable to prior year.


Restricted intergovernmental revenue increased by $1.3 million or 14.2%. The increase is due to receiving a two-year Medicaid cost settlement fund in fiscal 25.


Local option sales tax revenue increased by $24,000 or 0.2% and this is comparable to prior year.


This slide shows the top three expenditures in the General Fund. Total expenditures are $60 million. The top three comprise $43 million or 73% of total expenditures. Top three expenditures: Public safety at 33%, Human services at 20%, Education at 20%.


Public safety expenditures increased by $717,000 or 3.8% and this is comparable to prior year.


Human services expenditures decreased by $491,000 or 3.9% and is comparable to prior year.


Education expenditures increased by $392,000 or 3.4% and is comparable to prior year.


This slide shows the Enterprise Fund Solid Waste. GAAP net income decreased over prior year. Cash basis net income increased over prior year. Unrestricted net position decreased over prior year. Please note that cash basis net income does not include items such as depreciation, changes in post-closure costs and other post-employment benefits, but does include capital outlay and debt service payments.

Current year is higher than prior year due to increase in operating revenues. In the current year, GAAP net income decreased mainly due to increase in the landfill closure and post-closure care costs. This is related to the full accrual adjustment of the liability.

Cash flows from operations increased due to increase in revenues received. Unrestricted net position decreased due to increases in net investment in capital assets.


We tested four major programs that are shown above. There was the Medicaid finding 2025-001. There was a significant deficiency related to eligibility compliance requirement. Participant had moved out of the state and was not eligible to receive receive benefits. The other three programs reported were no findings.


This slide shows the performance indicators as discussed earlier. In the county's General Fund, fund balance available including the debt service fund balance for fiscal 25 was 95.89%, which is above the minimum of 20% and the average of similar units of 39%. The county has a stable property tax collection percentage at 98.5%. The county did not have any negative performance indicator.

This concludes my audit presentation. Thank you for allowing us to present, are there any questions?

Chairman Josh Young's response:

Thank you. Very well done.

Commissioner John Shearl:

We went from a tier 2 to a tier 3. What are the factors that changed that?

County Manager Warren Cabe:

Most of that has to do with your median income that the Department of Commerce calculates those tiers off of and then your general growth in your population. So that's not necessarily related to the information that she has. It's close, but it's not directly related.

And Mr. Chairman, I'll add a couple things to her presentation. Obviously we're about a month later than normal for the audit process, but it took a while for the Local Government Commission. There were some issues that we had to work through back at the end of the fiscal year to go through the audit process. And then of course we had to send it to them, get it approved. So that's the reason we're about 30 days behind where we normally would be. That was on the front end of the process submitting the information, LGC telling us what to look for and go through the process.

My suggestion would be based on obviously this information be available on the web page, look at the information that's in there. We could either have a special meeting or we could do it at a February meeting. At least have a basically a mid-year discussion on our budget and where we're at and then kind of get our priorities set because we're going to start the budget process in February for the upcoming fiscal year. So we need to have that conversation fairly early.

A couple of points based on information that she had there. You saw that the General Fund increased $455,000 and some change. That's still a significant amount of money. That's also a big difference from the $3 million or so that we did a year before. However, I'm also pretty pleased with that. That's not an insignificant amount of money.

But you also need to remember that we've had several projects that we have paid for out of fund balance, including roughly a $10 million renovation/expansion to Highland School that came out of fund balance, $500,000-ish expenditure for the library renovation out there. So you've done a lot of work out of that fund balance, still managed to keep it on the positive side. We're still not dipping. We're still good on the dollar figure that's there, still kept your tax rate the same and accomplished all that at the same time. So that's a pretty significant achievement for the board. And financially it's a very stable process that you've entertained there.

I'll also address that you saw the deficiency on the Solid Waste Enterprise Fund. That partially answers part of the Carson question. But if you remember when we did the financing package for the new landfill cell, we had already expended a significant chunk of money on that cell on the stuff up front, $578,000 somewhere in there and some change, but we'd already expended out of that fund balance. So when that's why you see that big decrease in there. But now next year when we come back, we will have reimbursed ourselves that money and that will allow us. That's the money that we need to use to do the Carson Center. And then we're going to talk about some grant opportunities there as well. So we were trying to make sure our cash flow was good on that, make sure our numbers look good. And we were, we had the financials to handle that before we got terribly deep in that project. But I will have some more information on that.

Chairman Josh Young:

You know, right after Covid, it seems like everything kind of spiked, you know, very, very quickly. And I'd almost like to see a chart, a trend, you know, from 10 years. Because every budget, you know, it's based on prior year and they still keep climbing. You know, like once Covid got over with, didn't go back to regular times, it just keeps elevating. And I wouldn't mind to see the trend, you know, over the past five to eight years.

You know, can you provide that? Can you do that? I just think it'd be neat to kind of see. Well, not necessarily. Well, we'll just get sales tax, you know, just revenues.

County Manager Warren Cabe:

Yeah. And I can talk, I mean we can talk about this mid-year view. But you know, part of that was the growth that you mentioned there, the tax base growth, the roughly 5% or whatever that number was there. So that helps partially with revenue. We mentioned that back in the budget process last year. So that's where part of that is.

Our sales tax, if you look at last year, we were basically flat. Not great. But the good thing was we were flat because you had counties like Buncombe and Henderson and some of those other counties because of Helene, they dipped. They would have been tickled to death to be flat. So I still think that says a lot for us. And our trends are looking positive this year on our sales tax revenue. So I think we're gonna recover very well from that. Which still says a lot about your economy, which goes into that tier ranking that you're talking about.


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Published at 3.30pmm on Wednesday, January 14, 2026
Author: Bobby Coggins