260615 Budget Adoption
June 15, 2026 – Budget Adoption
The Randolph County Board of Commissioners met in special session at 6:00 p.m. in the 1909
Randolph County Historic Courthouse Meeting Room, 145 Worth Street, Asheboro, NC.
Chairman Darrell Frye, Vice-Chairman Kenny Kidd, Commissioner David Allen, Commissioner
Hope Haywood, and Commissioner Lester Rivenbark were present. Also present were County
Manager Zeb Holden, Assistant County Manager/Finance Officer Will Massie, Assistant County
Manager William Johnson, County Attorney Ben Morgan, Deputy Clerk to the Board Amber Cole,
and Clerk to the Board Dana Crisco.
Close-out Budget Items for FY2025-26
On motion of Kidd, seconded by Allen, the Board voted 5-0 to approve the Budget Ordinance
Amendments, as follows:
approve Budget Amendment – School Districts Tax Fund ($200,000), as follows:
2025-2026 Budget Ordinance
School Districts Tax Fund
Budget Amendment #64
RevenuesIncrease Decrease
Ad Valorem Property Taxes$200,000
Appropriations Increase Decrease
Tax Distributions $200,000
approve Budget Amendment – Fire Districts Tax Fund ($400,000), as follows:
2025-2026 Budget Ordinance
Fire Districts Tax Fund
Budget Amendment #65
RevenuesIncrease Decrease
Ad Valorem Property Taxes$400,000
Appropriations Increase Decrease
Tax Distributions $400,00
transfer to Budget Amendment – White Goods ($66,720), as follows:
2025-2026 Budget Ordinance
General Fund – Budget Amendment #66
RevenuesIncrease Decrease
Other Taxes $66,720
Appropriations Increase Decrease
Public Works $66,720
transfer to Budget Amendment – Deep River Trail Coordinator Grant ($6,375), as
follows:
2025-2026 Budget Ordinance
General Fund – Budget Amendment #67
RevenuesIncrease Decrease
Sales and Service $6,375
Appropriations Increase Decrease
Other Appropriations – Cultural $6,375
and Recreational
6/15/26
transfer to Budget Amendment – Lease and Subscription Based Information
Technology Agreements (SBITA) ($100,000), as follows:
2025-2026 Budget Ordinance
General Fund – Budget Amendment #68
RevenuesIncrease Decrease
Other Financing Sources $1,000,000
Appropriations Increase Decrease
Tax$500,000
Information Technology $500,000
On motion of Kidd, seconded by Allen, the Board voted 5-0 to approve the Capital Projects
Amendments, as follows:
approve Capital Project Amendments – Sales Taxes on ARPA Projects, as follows:
Coronavirus Recovery Fund
Budget Amendment #37
RevenuesIncrease Decrease
Appropriations Increase Decrease
Transfer to I-74 Sewer Project $10,787
Transfer to Franklinville W&S $20,401
Project
Contingency $9,614
I-74 Industrial Center Sewer Capital Project Ordinance
Budget Amendment #11
RevenuesIncrease Decrease
Sales tax reimbursements $10,787
Transfer from Coronavirus $10,787
Recovery Fund
Appropriations Increase Decrease
Franklinville W&S Improvements Capital Project Ordinance
Budget Amendment #6
RevenuesIncrease Decrease
Sales tax reimbursements $20,154
Transfer from Rural W&S $247
Infrastructure Project
Transfer from Coronavirus $20,401
Recovery Fund
Appropriations Increase Decrease
Rural W&S Infrastructure Capital Project Ordinance
Budget Amendment #15
RevenuesIncrease Decrease
6/15/26
Appropriations Increase Decrease
Transfer to Franklinville W&S $247
Project
Contingency$247
approve Capital Project Amendments - Ramseur Water & Sewer Improvements
Project, as follows:
Coronavirus Recovery Fund
Amendment #38
RevenuesIncrease Decrease
Appropriations Increase Decrease
Transfer to Ramseur Sewer $48,175
Project
Contingency $48,175
Ramseur W&S Capital Project Fund
Amendment #9
RevenuesIncrease Decrease
Sales tax reimbursements $14,266
Transfer from Rural $90,793
Infrastructure Water Fund
Transfer from Coronavirus $48,175
Recovery Fund
Appropriations Increase Decrease
Engineering $45,000
Miscellaneous $52,303
Construction$15,086
Contingency $42,485
Rural Water Infrastructure Fund
Amendment #15
RevenuesIncrease Decrease
Appropriations Increase Decrease
Transfer to Ramseur Sewer $90,793
Project
Contingency $90,793
Capital Improvement Plan
Will Massie, Assistant County Manager/Finance Officer, stated that at this time, the Board has
not specified any new projects that would require debt issuance during FY 26-27. He requested
the Board to approve the Budget Amendment regarding Capital Reserve Funds.
On motion of Allen, seconded by Kidd, the Board voted 5-0 to approve the Budget Amendment
- Transfer to Capital Reserves, as follows:
6/15/26
2025-2026 Budget Ordinance
General Fund - Budget Amendment #69
RevenuesIncrease Decrease
Appropriated Fund Balance$9,737,440
Appropriations Increase Decrease
Transfer to Capital Reserve Fund$9,737,440
Capital Reserve Ordinance
Budget Amendment #17
RevenuesIncrease Decrease
Transfer from General Fund $9,737,440
Appropriations Increase Decrease
Contingency $9,737,440
Fire Department Tax Rates
On motion of Rivenbark, seconded by Kidd, the Board voted 5-0 to approve the Coleridge Fire
Tax District at $0.12/$100 valuation.
On motion of Frye, seconded by Kidd, the Board voted 5-0 to approve the Fairgrove Fire Tax
District at $0.132/$100 valuation.
On motion of Allen, seconded by Kidd, the Board voted 5-0 to approve the Franklinville Fire
Tax District at $0.16/$100 valuation.
On motion of Allen, seconded by Kidd, the Board voted 5-0 to approve the Liberty (Northeast)
Fire Tax District at $0.17/$100 valuation.
On motion of Kidd, seconded by Rivenbark, the Board voted 5-0 to approve the remaining Fire
Tax Districts, as follows:
Bennett Fire District
$0.1100
*Climax Fire District
$0.1800
Eastside Fire District
$0.1700
Farmer Fire District
$0.1200
Guil-Rand Fire District
$0.1500
Julian Fire District
$0.1350
Level Cross Fire District
$0.1700
Randleman-Sophia Fire District
$0.1700
Seagrove Fire District
$0.1200
Southwest (New Hope) Fire District
$0.1200
Staley Fire District
$0.1000
Tabernacle Fire District
$0.1225
Ulah Fire District
$0.1200
Westside Fire District
$0.1600
*Central Piedmont Fire Department will continue to be funded through Climax Fire District.
6/15/26
Adopt School Tax Rates
On motion of Frye, seconded by Kidd, the Board voted 5-0 to approve the Archdale-Trinity
Supplemental Tax District at $.0803/$100 valuation.
On motion of Kidd, seconded by Frye, the Board voted 5-0 to approve the Asheboro City
Schools Supplemental Tax District at $.1153/$100 valuation.
Adopt Fee Schedules
On motion of Haywood, seconded byAllen, the Board voted 5-0 to approve the fee schedules,
as presented, following these minutes as Exhibit A.
Consideration of Outside Agency
Chairman Frye explained that being on the Board for Communities in Schools, he would need
to be recused from voting on an appropriation for this agency.
On motion of Frye, seconded by Kidd, the Board voted 4-0 to allow Darrell Frye to recuse
himself from voting on the Communities in Schools appropriation.
On motion of Allen, seconded by Haywood, the Board voted 4-0 to approve the Communities
in Schools appropriation of $70,000.
Commissioner Allen explained that being on theBoard for Trillium, he would need to be
recused from voting on an appropriation for this agency.
On motion of Allen, seconded by Kidd, the Board voted 4-0 to allow David Allen to recuse
himself from voting on the Trillium appropriation.
On motion of Kidd, seconded by Haywood, the Board voted 4-0 to approve the Trillium
appropriation of $844,000.
Discussion of Proposed FY 2025-26 Budget
Chairman Frye commented that this budget did not fund everything requested but nothing had
been cut. There has been an emphasis on funding employee salaries to try to remain competitive
with other counties.
Commissioner Allen proposed an additional 1% COLA for employees.
Commissioner Rivenbark asked how the extra 1% would be funded. Mr. Holden reported that
interest earnings havebeen higher than expected. Also, some of the Asheboro City School debt
will be retired.
Vice-Chairman Kidd stated that this increase would be ongoing and would create a risk going
forward.
Commissioner Allen said without the extra 1%, the County would lose employees to
surrounding jurisdictions. The cost to replace them is greater than the 1% increase.
6/15/26
Commissioner Haywood stated that the Sheriff’s Office had presented some creative solutions
and reminded everyone that the COLA benefits all employees.
Commissioner Rivenbark said it was not fair to burden the citizens with a pay increase for
employees as the Board adopts the Budget.
Chairman Frye stated that this is not the first time the Board has made changes at the Budget
Adoption meeting.
On motion of Allen, seconded by Haywood, the Board voted 3-2 with Kidd and Rivenbark
opposing to give an additional 1% COLA to employees bringing the final COLA to 3%.
On motion of Allen, seconded by Haywood, the Board voted 5-0 to adopt the Budget Ordinance
for FY 2026-27 as amended, and set the Ad Valorem Tax Rate at $.50/$100 valuation producing
a budget of $207,200,144, following these minutes as Exhibit B.
Adjournment
At 6:45 p.m., on motion of Allen, seconded by Frye, the Board voted 5-0 to adjourn.
________________________________ ________________________________
Darrell Frye, Chairman Kenny Kidd
________________________________ _________________________________
David Allen Hope Haywood
________________________________ _________________________________
Lester Rivenbark Dana Crisco, Clerk to the Board
6/15/26
Exhibit A
6/15/26
Exhibit B
6/15/26
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Be It Ordained by the Board of Commissioners of Randolph County, North Carolina:
Section 1.
ThefollowingamountsareherebyappropriatedintheGeneralFundofRandolphCounty
for the fiscal year beginning July 1, 2026 and ending June 30, 2027:
General Governing Body238,492$
Government:
Administration5,943,713
Information Technology4,760,588
Tax 3,810,844
Elections822,053
Register of Deeds879,304
Facilities Management4,126,952
Custodial Services759,176
Public
Sheriff38,162,396
Safety:
Animal Services1,629,516
Emergency Services19,915,710
Building Inspections1,799,459
Adult Day Reporting Center398,177
Juvenile Day Reporting Center1,166,351
Other Public Safety Appropriations513,041
Economic and
Planning and Zoning1,041,671
Physical
Cooperative Extension Service925,956
Development:
Soil and Water Conservation402,272
Agricultural Center281,265
Other Economic and Physical Development Appropriations 14,560,477
Environmental
Protection:Public Works635,376
Human Services:Public Health8,256,316
Social Services27,982,385
Veteran Services361,369
Child Support Services1,670,357
Other Human Services Appropriations2,774,489
Cultural and Public Library3,809,991
Recreational:53,536Other Cultural and Recreational Appropriations
Education43,961,816
Debt Service15,557,096
Other Financing
Uses:Interfund Transfers Out-
Contingency -
Total207,200,144$
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 2.
ItisestimatedthatthefollowingrevenueswillbeavailableintheGeneralFundforthe
fiscal year beginning July 1, 2026, and ending June 30, 2027:
Ad Valorem Property Taxes108,500,927$
Local Option Sales Taxes48,980,000
Other Taxes2,904,000
Unrestricted Intergovernmental190,000
Restricted Intergovernmental19,511,798
Permits and Fees2,147,300
Sales and Services13,590,038
Investment Earnings3,837,600
Miscellaneous504,440
Other Financing Sources:
Appropriated Fund Balance3,200,371
Interfund Transfers In3,833,670
Total207,200,144$
Section 3.
ThereisherebyleviedforthefiscalyearbeginningJuly1,2026andendingJune30,2027,
acounty-widetaxrateof$0.50per$100valuationofestimatedtaxablepropertysituated
intheCounty.Theadvaloremtaxisbasedonatotalestimatedpropertyvaluationof
$21,737,561,000, with an expected collection rate of 99.0%.
Section 4.
ForthefiscalyearbeginningJuly1,2026,andendingJune30,2027,thereisherebylevied
in the County of Randolph a dog license fee at the rate of $5.00 per dog.
Section 5.
ThereisherebyleviedforthefiscalyearbeginningJuly1,2026,andendingJune30,2027,
thefollowingSchoolDistrictpropertytaxratesper$100valuationofestimatedtaxable
propertysituatedinthespecialdistrict.Theseleviesareforthepurposeofraising
revenues to supplement school programs within each respective district.
Net ValuationTax Rate
School DistrictEstimatedApproved
Archdale-Trinity School District$ 4,298,897,000$ 0.0803
Asheboro City School District$ 3,474,712,000$ 0.1153
Section 6.
ThefollowingamountsareherebyappropriatedintheSchoolDistrictsTaxFundfor
the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Tax Distributions
$ 7,476,774
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 7.
ItisestimatedthatthefollowingSchoolDistrictrevenueswillbeavailableduring
the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Ad Valorem Property Taxes7,476,774$
Section 8.
ThereisherebyleviedforthefiscalyearbeginningJuly1,2026,andendingJune30,2027,
thefollowingpropertytaxratesforFireProtection,per$100valuationofestimated
taxablepropertysituatedinthespecialdistrict.Theseleviesareforthepurposeofraising
revenues for fire protection within each respective district.
Fire Service
Rural Fire
Net ValuationDistrict
Tax District
Tax RateTax Rate
Fire Service DistrictApprovedEstimatedApproved
Bennett Fire District$ 0.110073,780,3370.0000
Climax Fire District$ 0.1800843,593,0080.0000
Coleridge Fire District$ 0.1200441,650,1120.0000
Eastside Fire District$ 0.1700784,352,5700.0000
Fairgrove Fire District$ 0.1320743,726,848
0.0000
Farmer Fire District$ 0.1200382,720,8790.0000
Franklinville Fire District$ 0.1600884,642,639
0.0000
Guil-Rand Fire District$ 0.15003,739,014,1720.0000
Julian Fire District$ 0.13503,741,146,463
0.0000
Level Cross Fire District$ 0.1700388,213,0500.0000
Northeast Fire District$ 0.1700234,925,595
0.0000
Randleman Sophia Fire District$ 0.1700646,754,1170.0000
Seagrove Fire District$ 0.1200342,571,059
0.0000
Southwest Fire District$ 0.1200130,512,9240.0000
Staley Fire District$ 0.1000302,005,921
0.0000
Tabernacle Fire District$ 0.1225617,481,8060.0000
Ulah Fire District$ 0.1200988,241,546
0.0000
Westside Fire District$ 0.16001,101,892,1080.0000
Section 9.
ThefollowingamountsareherebyappropriatedintheFireDistrictsTaxFundforthefiscal
year beginning July 1, 2026, and ending June 30, 2027:
Tax Distributions
$ 23,656,219
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 10.
dthatthefollowingFireDistrictrevenueswillbeavailableduringthefiscal
Itisestimate
year beginning July 1, 2026, and ending June 30, 2027:
Ad Valorem Property Taxes23,656,219$
Section 11.
ThefollowingamountsareherebyappropriatedintheEmergencyTelephoneSystemFund
of Randolph County for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
E-911 SystemTotal491,979$
Section 12.
ItisestimatedthatthefollowingrevenueswillbeavailableintheEmergencyTelephone
System Fund for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
NC 911 Board Distributions386,618$
Investment Earnings2,500
Appropriated Fund Balance102,861
Total491,979$
Section 13.
ThefollowingamountsareherebyappropriatedintheSolidWasteManagementFundof
Randolph County for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Solid Waste Management82,000$
Section 14.
ItisestimatedthatthefollowingrevenueswillbeavailableintheSolidWaste
Management Fund for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Investment Earnings1,000$
Appropriated Fund Balance81,000
Total82,000$
Section 15.
ThefollowingamountsareherebyappropriatedintheLibraryResourceFundforthefiscal
year beginning July 1, 2026, and ending June 30, 2027:
Library Support
$ 342,090
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 16.
ItisestimatedthatthefollowingLibraryResourceFundrevenueswillbeavailableduring
the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Investment Earnings11,860$
Miscellaneous320,090
Appropriated Fund Balance10,140
Total342,090$
Section 17.
ThefollowingamountsareherebyappropriatedintheSocialServicesRepresentative
Payee Fund for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Representative Payee Disbursements1,200,000$
Section 18.
ItisestimatedthatthefollowingSocialServicesRepresentativePayeeFundrevenueswill
be available during the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Restricted Intergovernmental1,200,000$
Section 19.
ThefollowingamountsareherebyappropriatedintheFines&ForfeituresFundforthe
fiscal year beginning July 1, 2026, and ending June 30, 2027:
Education
$ 1,600,000
Section 20.
ItisestimatedthatthefollowingFines&ForfeituresFundrevenueswillbeavailable
during the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Restricted Intergovernmental1,600,000$
Section 21.
ThefollowingamountsareherebyappropriatedintheDeedofTrustFundforthefiscal
year beginning July 1, 2026, and ending June 30, 2027:
Distributions to State of NC130,000$
Section 22.ItisestimatedthatthefollowingDeedofTrustFundrevenueswillbeavailableduringthe
fiscal year beginning July 1, 2026, and ending June 30, 2027:
Permits and fees130,000$
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 23.ThefollowingamountsareherebyappropriatedintheOpioidAbatementFundforthe
fiscal year beginning July 1, 2026, and ending June 30, 2027:
Human Services900,000$
Section 24.
ItisestimatedthatthefollowingOpioidAbatementrevenueswillbeavailableduringthe
fiscal year beginning July 1, 2026, and ending June 30, 2027:
Restricted Intergovernmental900,000$
Section 25.ThefollowingamountsareherebyappropriatedintheTourismDevelopmentAuthority
Fund for the fiscal year beginning July 1, 2026, and ending June 30, 2027:
Tourism Development
$ 1,805,000
Section 26.
ItisestimatedthatthefollowingTourismDevelopmentAuthorityFundrevenues
will be available during the fiscal year beginning July 1, 2026, and ending June 30,
Other Taxes - Occupancy1,300,000$
Sales and Services220,000
Investment Earnings35,000
Appropriated Fund Balance250,000
Total1,805,000$
Section 27.ThefollowingamountsareherebyappropriatedintheWaterFundforthefiscalyear
beginning July 1, 2026, and ending June 30, 2027:
r
Bulk Wate
$ 2,041,000
Section 28.
ItisestimatedthatthefollowingWaterFundrevenueswillbeavailableduringthefiscal
year beginning July 1, 2026, and ending June 30, 2027:
Investment Earnings11,000$
Appropriated Fund Balance2,030,000
Total2,041,000$
RANDOLPH COUNTY
Budget Ordinance
Fiscal Year 2026-2027
Section 29.
PursuanttotherequirementsofNorthCarolinaGeneralStatute§159-9,theCounty
ManagerisappointedtoserveasBudgetOfficer.TheCountyManagerandtheAssistant
CountyManager/FinanceOfficer,ashisdesignee,areherebyauthorizedtotransfer
appropriations as contained herein under the following conditions:
a.
TheBudgetOfficer,orhisdesignee,maytransferamountsbetweenlineitem
expenditureswithinadepartmentwithoutlimitationandwithoutareportbeing
required.
b.
TheBudgetOfficer,orhisdesignee,maynottransferamountsbetween
departmentsoftheGeneralFundorbetweenfunds,exceptasapprovedbythe
Board of County Commissioners in the Budget Ordinance, as amended.
Section 30.
TheBudgetOfficer,orhisdesignee,maymakecashadvancesbetweenfundsforperiods
nottoexceedonehundredeightydayswithoutreportingtotheBoardofCommissioners.
AnyadvancesthatextendbeyondonehundredeightydaysmustbeapprovedbytheBoard.
Alladvancesthatwillbeoutstandingattheendofthefiscalyearmustbeapprovedbythe
Board.
Section 31.
CopiesofthisBudgetOrdinanceshallbefiledwiththeClerktotheBoardof
CommissionersofRandolphCountyandfurnishedtotheAssistantCounty
Manager/FinanceOfficerfordirectioninthecollectionofrevenuesandtheexpenditureof
amounts appropriated.
Section 32.This Budget Ordinance will be effective on July 1, 2026.
UponmotionofCommissionerAllen,secondedbyCommissionerHaywood,theforegoing
Budget was passed with the following vote:
Ayes:Commissioner David Allen
Commissioner Darrell Frye
Commissioner Hope Haywood
Commissioner Kenny Kidd
Commissioner Lester Rivenbark
Noes:None
I,DanaS.Crisco,ClerktotheRandolphCountyBoardofCommissioners,doherebycertifythatthe
foregoingOrdinancewasdulyadoptedbythegoverningbodyofRandolphCountyataspecialmeeting
on June 15, 2026, a quorum being present.
The 15th day of June, 2026.
Clerk to the Board