for THE PAPER
The Town of Glen Alpine will have to answer to the Local Government Commission regarding their noncompliance with a North Carolina General Statute that deals with budgeting.
Carol Avery from Lowdermilk, Church & Co. presented the results of a financial audit to the Glen Alpine Board of Aldermen Monday evening. In the findings, Avery said that the town was not in compliance with North Carolina General Statute 159-28(a), which deals with incurring obligations under budgetary accounting for appropriations.
Avery said the town exceeded its public works general fund budget by about $22,000, primarily due to unbudgeted capital outlay costs for acquiring or upgrading physical assets. Essentially, the town had the funds to spend on certain projects, but they did not make budget amendments before doing so, causing the budget to be thrown off.
“When you do the budget, you budget for a certain amount of money, and so when there’s something to pay for, even though you have the cash to pay for it, it has to be budgeted,” Avery said.
Avery provided a short budgeting 101 lesson to the board, providing examples of departments receiving grants for new equipment or vehicles. Before the funds from the grant are spent, she said, the board needs to add a line item to the budget before proceeding.
“When you’re signing those checks, you’re saying ‘I have looked at the budget and the money is in the budget,’” Avery said.
Last month, the town hired two new employees under Reid Scott’s newly appointed position as chief of public works. However, no budget amendment was made, and the town’s current budget for the fiscal year 2025-26 only includes $84,605 for original public works employees Nick Adams and Kenny Williams.
According to Town Administrator Crystal Carswell, the town has not set a salary for Scott, so he is working in his role without a salary. For the two other new positions, Carswell responded that there was no request made by Mayor Michelle Lewis or the board of aldermen for a budget amendment for the two new employees.
The September meeting minutes showed that Jason Miller, Luke Boone, and Reid Scott voted in favor of Scott’s appointment. North Carolina General Statute 12-234 states it is improper for a local government board member to vote for their compensation or contract where there is a direct benefit.
Board Attorney Rob Denton noted, however, that there is no contract between Scott and the town and at the time of the vote, there were no specific terms, pay, or benefits being voted on. Therefore, Denton said that Scott has derived no direct benefit from his vote.
Another finding in the audit, Avery said, was a note that is commonly found in small towns, which is that there is limited staff, so there needs to be a segregation of duties. Avery added that comment is included in the audit every year. “It’s not indicative of anything going on, it’s just to make you aware that you have limited staff,” she said.
Avery said someone should be reviewing invoices, signing checks, and checking bank statements. “You don’t want one person doing all of it. That not only protects the town, it protects Crystal.”
Another comment in the report, Avery said, is that the town does not draft their own financial statements, but that her firm does. She said this is typical for small towns with limited staff.
COMMUNITY SURVEY
Glen Alpine is asking residents to participate in a survey for the use of the town’s recently acquired property at 201 Main St. Philippe Rosse with Authentic Solutions Inc., which is facilitating the survey, said that so far, he has received 60-80 responses, but wants to double that number.
The property, which sits conveniently situated near the town center and features an accessible grassy area for community use and emergency services, was purchased in December 2024 from Bottom Drop, LLC of which board attorney Denton is a partner.
From the responses Rosse has received so far, there are three recurring themes that he said residents feel would make the best use of the property. Those three themes include that emergency services are of key importance and require immediate investment, the development of the local economy and businesses was the most frequently identified need, and that education is critical and requires support.
Other areas that were identified, but not as frequently, were housing services, physical and mental health services, aging services, and childcare.
Rosse requested a one-month extension to receive more responses on the survey so that more Glen Alpine residents can voice their views. For those who want to participate in the survey, follow this online link.
EMERGENCY PREPARATION POLICY
In the event of another catastrophic event like Hurricane Helene, the board of aldermen approved a new policy stating that the department head or one suitable employee from each town department be stationed at town hall in the event of the mayor or the governor declaring a state of emergency.
“We had some issues with some departments … where some folks missed three or four days in a time where water is crucial, where power is crucial, where utilities is crucial,” Mayor Pro Tempore Luke Boone said.
Boone brought the item forward, adding that the town hall should serve as a command center in the event of an emergency, adding that public works, fire, and police should not be suspended during that time.
RICE STREET REPAIRS
Scott has been advocating for the repair of Rice Street, which he said has several potholes that need to be filled. He suggested that the town move forward with a $500 offer to add ground-up asphalt to fill the potholes and then pack it down to repair the road.
But the issue is that Rice Street is a privately owned road, so public funds cannot be spent on it unless the residents on the road agree to turn the ownership over to the town. Alderwoman Sheila Perkins expressed concerns that the town would not be able to keep up with maintenance in the future if the problem is habitual.
Madison Lipe is the municipal reporter for The Paper. She can be reached at 828-445-8595 or madison@thepaper.media.