The
Alleghany County Board of Commissioners and Sparta Town Council held a joint meeting
on Monday, June 30, 2008,
at 7:00pm in the Board Meeting
Room of the County
Administration Building,
348 South Main Street,
Sparta, North Carolina.

Present:
Chair Ken Richardson, Vice-Chair Warren Taylor, Commissioner Randy Miller,
Commissioner Doug Murphy, Commissioner Milly Richardson, Mayor John Miller,
Town Council Members Robert Andrews, Agnes Joines, Mike Parlier, County Manager
Don Adams, Town Manager Bryan Edwards and County Clerk to the Board Karen Evans.  John Brady was presented but arrived
late.

Chair
Ken Richardson called the meeting to order for the County at 7:00pm and welcomed everyone.  He recognized Roy Carter, who is a 5th
Congressional district candidate and welcomed him.

Mayor
John Miller called the Town meeting to order at 7:00pm.

Commissioner
Doug Murphy made a motion to approve
the joint agenda.  Commissioner Warren Taylor seconded the motion.  Vote 5:0.

Mike
Parlier made a motion to approve the joint agenda.  Agnes Joines seconded the motion.  Vote 3:0.

Joint County/Town Meeting

June 30, 2008

Agenda

7:00pm           Meeting
Called to Order

Motion on Agenda

7:05pm           Bob Bamberg

RE:  150th Anniversary Celebration

7:20pm           Barbara Lucier

RE:  Community Events Update

Other Business

Adjourn

County Manager
Don Adams announced that the Northwest
North Carolina Cluster received a $400,000 economic innovation grant from the Rural Center
for Alleghany, Ashe and Wilkes counties.

John
Brady arrived at 7:03pm.

County Manager
Don Adams continued reviewing the
grant that was awarded to the Cluster program and what the grant will
accomplish.  He talked about holding
a community-wide forum as a kick off to this program in August or
September.  He further talked about
workforce development in the county and starting in the schools.

Town
Manager Bryan Edwards talked about
the program information that will be presented, working through the Blue Ridge BDC.  He reiterated that this is great news
for us as a region and a county.

Commissioner
Doug Murphy and County Manager Don Adams talked about incorporating this into the
schools as an elective in the 6th-9th grades.

Bob Bamberg talked about the upcoming 150th
anniversary celebration.  He further
talked about in 1859 Alleghany County was broke off from Ashe County.  He said that they are having meetings in
regards to the celebrations.  He
passed around some memorabilia from the 100th celebration.  He talked about activities during that
time.  He further talked about they
have discussed recreating some of those activities.  He reviewed other ideas for the
celebrations.

Mayor John Miller
talked about plans are already underway for class reunions for Sparta School,
Glade Valley and Piney Creek schools.

Bob
Bamberg talked about ways to archive some the
history, images and voices.  He
further talked about the Chamber’s interest in this because they think
this will bring people into the county.
He said people will come from other areas to be a part of this and help
the local economy.  He stated his
appreciation for the boards’ time.

Mayor John Miller talked
about having an active steering committee and are open to good ideas.  He further talked about there are lots of
good ideas floating around with one idea being a list of the most influential 150
people in the county listed in alphabetical order.

Barbara Lucier presented information about the
upcoming events in Alleghany
County.

Chair
Ken Richardson stated that the wanted to publicly acknowledge Barbara’s
efforts in promoting Alleghany County and Sparta.

Mayor John Miller
agreed.

Town Manager Bryan Edwards stated that he wanted to recognize
Andrew McMillan who is going to school at Appalachian and is interning at the
Town.

John Brady talked about
the teapot museum’s plan of selling part of the property.

Mike Parlier invited
everyone to come to the park Thursday night.

Commissioner Warren
Taylor stated his appreciation to the people who promote our town and county;
Bob Bamberg, Barbara Lucier, DW Miles.

Commissioner Doug
Murphy talked about DW Miles has worked very hard.

Commissioner Randy
Miller offered his appreciation, too.

Commissioner Milly
Richardson stated that they do an excellent job.  She talked about having entertainment without
driving far.  She further talked
about Boone’s plans with the New River.

Town Manager Bryan Edwards stated that they were aware of this and
doesn’t think it will have any impact on the Water Authority’s
project.  He said they hope to have
pipe in the ground late summer or early fall to connect the two towns.

Chair Ken Richardson talked
about the future of Alleghany
County lies with these
two governing boards.  He talked
about the announcement of $400,000, and his appreciation to the Town for their
work on the water project.

DW Miles stated that response
has been tremendous about June Jamboree, brought a lot of people from out of
town, a lot of people picked up the brochures, Barbara has worked very hard on
this, money the boards invested has been well received and response well
received.  He talked about the JOB
fund and very pleased about the quality of inquires that has been real
rewarding.

Mayor John Miller stated
that the Town and County are indebted to you for your services.

Bob
Bamberg commended DW Miles for the JOB Fund.

DW Miles stated that
the fund is going to expand and add to create more good things with it.

Robert Andrews made a
motion to adjourn the Town’s meeting at 7:40pm.  John
Brady seconded the motion.  Vote 4:0.

Chair Ken Richardson
declared the County meeting in recess at 7:40pm.

Chair Ken Richardson
reconvened the meeting at 8:00pm.

Commissioner Randy
Miller made a motion to approve the budget agenda.  Commissioner Milly Richardson seconded
the motion.  Vote 5:0.

Budget Meeting Agenda

June 30, 2008

8:00pm

8:00pm                 Open
Budget Public Hearing

Reading
of Proposed Budget Ordinance

Public
Comments

Adjourn
Public Hearing

Open
Budget Meeting

1.      Discussions regarding 2008/2009
Budget

a.      2008/2009 Budget Ordinance/Review
Changes to Date

b.      2008/2009 Pay Grade Plan

c.      2008/2009 Part-Time Pay Plan

2.      Transportation Budget Amendment for
2007/2008

Adjourn

Chair Ken Richardson
opened the public hearing at 8:00pm.  He asked for public comments.  None were received.

County Manager Don Adams summarized the budget ordinance for FY
2008-2009.   He reviewed each fund’s highlights
including the monies and the tax rate, budget officer authorizations and restrictions,
capital project funds and utilization of the budget and budget ordinance.  He reviewed the final changes made at
the last meeting.

Chair Ken Richardson
asked for public comments.  None
were received.  He closed the public
hearing at 8:20pm.

County Manager Don Adams presented the pay grade plan and part-time
pay grade plan.  He explained the
changes regarding the recreation department that were presented in his budget
message about reclassifying part-time recreation positions and adding an
increase for the Pool Director and Tennis Director because they haven’t
been getting the cost of living increases over the years.

Commissioner Warren
Taylor made a motion to approve the 2008/2009 Pay Grade Plan and 2008/2009
Part-Time Pay Plan.  Commissioner
Milly Richardson seconded the motion.
Vote 5:0.

County Manager Don Adams presented Transportation Fund budget
amendment #1 in the amount of $1,000.

Commissioner Warren Taylor made a motion to approve
Transportation Fund budget amendment #1 in the amount of $1,000.  Commissioner Milly Richardson seconded
the motion.  Vote 5:0.

Commissioner Milly
Richardson made a motion to approve the FY 2008/2009 budget ordinance.  Commissioner Randy Miller seconded the
motion.  Vote 5:0.

Commissioner Doug Murphy talked about the EMS
needs’ for updating some equipment.
He further talked about pursing grants, and he has asked the County Manager
to look into how to get additional money.

County Manager Don Adams stated that when looking for additional sources,
he hadn’t found anything.  He
talked about borrowing the money for the lifepaks would have an annual payment
of $9,800 with total interest paid of $6,114.16 over the life of the loan.

Commissioner Doug
Murphy talked about this issue is urgent.
He asked that this be on the agenda the first meeting in July for
discussion and look at all of the options available.

The Board agreed.

Commissioner Randy
Miller stated that he wanted to thank Don Adams,
the Board of Commissioners and Karen Evans for their hard work.  He talked about this has been a tough
year.  He stated that he thinks the
Board has done what is best for the county.  He said he wanted to personally thank
each one in this room.

Commissioner Warren Taylor thanked the Board for working on
funding for the schools because that is a top priority for him.  He thanked Don
Adams and Karen Evans for their work in keeping with the no-tax
increase.  He stated his concern
about the fund balance number being low.
He further stated another concern is that it will probably limit efforts
in economic development if something comes about.

Commissioner Milly
Richardson stated that she agrees with what has been said, and she applauds the
Board for taking a hard look at the decisions.  She further stated her appreciation for
the hard work.

Commissioner Doug
Murphy stated that this board has worked very hard.  He reminded everyone that the needs are
still there.  He stated that he is proud
to work with each Commissioner.  He
thanked Don Adams and Karen Evans.

Commissioner Milly
Richardson made a motion to adjourn at 8:30pm.  Commissioner Doug
Murphy seconded the motion.  Vote 5:0.

Respectfully submitted,

Karen Evans

Clerk to the Board

ATTEST:

Ken Richardson

Chairman

ALLEGHANY COUNTY BUDGET ORDINANCE

FISCAL
YEAR 2008-2009

BE
IT ORDAINED by the Board of Commissioners of Alleghany County, North Carolina,
meeting this the 30th day of June, 2008, that:

Section
I.  The following amounts are hereby
appropriated in the General Fund for the operation of the county government and
its activities for the fiscal year beginning July 1, 2008, and ending June 30, 2009,
in accordance with the chart of accounts heretofore established for this
county:

Governing
Bodies            $
71,425

Administration            124,817

Finance                       156,513

Board of Elections       95,269

Planning                      55,494

Recreation                  183,841

Tax Administration      297,865

Mapping            50,980

Register
of Deeds            174,910

Public
Buildings            291,827

Sheriff’s
Department            652,932

Dispatch            219,286

Roaring
Gap Deputies            74,897

Animal
Control            54,656

Facility
Fees            4,500

Jail            882,411

Emergency
Management            73,800

Building
Inspector            158,503

Health
Department            12,500

EMS            681,325

Cooperative
Extension            120,008

Soil
& Water            106,222

Veteran’s
Administration
25,061

Transportation
Administration             92,269

Social
Services             1,169,823

Public
Assistance            1,148,170

Special
Adoption Assistance            20,524

In
Home Aide            8,000

Child
Development            602,861

Work
First            14,138

County
Insurance            1,070,994

Debt
Service             1,521,474

School
Current Expense            2,498,525

Transfer
to School Capital            558,676

Special
Appropriations            1,599,508

Contingency            25,000

-------------------

$  14,899,005

Section II.  It is
estimated that the following revenues will be available in the General Fund for
the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Current
Year's Property Tax & Penalties            $
7,327,000

Prior
Year's Property Tax            210,000

Local Option 1% & (3) 1/2% Sales Taxes            2,300,881

State & Federal Aid - Social Services Adm.
2,198,187

Revenues
from State            398,188

Law
Enforcement/Court & Jail Revenues            607,513

County Fees
and Services Revenues            723,166

Rents-Interest
and Miscellaneous Revenues
485,610

Transfers
& Other Revenues            320,420

Fund
Balance Appr.           328,040

-------------------

$ 14,899,005

Section III.  The
following amount is hereby appropriated in the Alleghany Economic Development
Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Alleghany
Economic Development Fund             $
219,937

Vet
Incentives            8,246

Joint
Regional Tourism            7,500

--------------

$
235,683

Section IV.  It is
estimated that the following revenues will be available in the Alleghany
Economic Development Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Appropriated
Fund Balance            $
230,883

Interest            4,800

-----------------

$
235,683

Section V.  The following amount is hereby
appropriated in the Alleghany County Scattered Site Grant Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Grant
Expenses            $
315,722

Section VI. It is estimated that the following revenues will be
available in the Alleghany County Scattered Site Grant Fund for the fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Grant
Revenues            $
315,722

Section VII.  The
following amount is hereby appropriated in the Alleghany County Single Family
Rehab Grant Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Grant
Expenses            $
157,114

Section VIII. It is estimated that the following revenues will be
available in the Alleghany County Single Family Rehab Grant Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Grant
Revenues            $
157,114

Section IX.  The following
amount is hereby appropriated in the Alleghany County Transportation Enterprise
Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Personnel
Expenses            $
168,826

Operational
Expenses            73,861

Capital
Expenses            78,700

Transfers            18,229

------------------

$ 339,616

Section X It is estimated that the following revenues will be
available in the Alleghany County Transportation Enterprise Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Grant
Revenues            $
159,043

Service
Revenues            180,573

-------------------

$ 339,616

Section XI.  The
following amount is hereby appropriated in the Alleghany County Fairgrounds
Fund for fiscal year beginning July 1, 2008, and ending June 30, 2009:

Operating
Expenses            $
28,810

Trail
Enhancements            8,483

---------------

$
37,293

Section XII.  It is
estimated that the following revenues will be available in the Alleghany County
Fairgrounds Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fees            $
3,600

Cleaning
Deposit            3,000

Rental
House            6,600

Fund
Balance Appropriation/Transfer from General Fund            24,093

---------------

$
37,293

Section XIII.  The
following amount is hereby appropriated in the Alleghany County Special Revenue
Drug Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Reserve for Drug Related Expenses                                                             $
214,915

Section XIV.  It is
estimated that the following revenues will be available in the Alleghany County
Special Revenue Drug Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Reserve
for Drug Related Expenses Fund Balance             $
214,490

Misc. Income           225

Interest            200

---------------

$
214,915

Section XV. - The following amounts are hereby appropriated
in the Alleghany County Register of Deeds Enhancement Fund for fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Capital Expenses                                                                              $
57,515

Section XVI. - It is estimated that the following
revenues will be available in the Alleghany County Register of Deeds
Enhancement Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Transfer from General Fund                                                            $
19,051

Fund Balance Appropriation                                                                38,464

------------

$
57,515

Section XVII. - The following amounts are hereby
appropriated in the Alleghany County Soil and Water Fund for fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Eco Enhancement Expenses                                                           $
23,081

Co Op Expenses                                                                                   5,000

Miscellaneous                                                                                           500

------------

$
28,581

Section XVIII. - It is estimated that the following
revenues will be available in the Alleghany County Soil and Water Fund for the
fiscal year beginning July
1, 2008, and ending June 30, 2009:

Transfer from General Fund                                                             $28,081

Donations                                                                                                  500

------------

$
28,581

Section XIX.  The
following amount is hereby appropriated in the Alleghany County Library Fund
for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Book
Expenses            $  7,500

Annex
Expenses            1,050

Capital Building Expenses            28,155

---------------

$
36,705

Section XX.  It is
estimated that the following revenues will be available in the Alleghany County
Library Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fund
Balance Appropriation            $
25,705

Library Building Rent            5,000

Miscellaneous
Revenues            6,000

---------------

$ 36,705

Section XXI.  The
following amount is hereby appropriated in the Revaluation Fund for the fiscal
year beginning July
1, 2008, and ending June 30, 2009:

Reserve
for Revaluation
$ 41,000

Section XXII.  It is
estimated that the following revenues will be available in the Revaluation Fund
for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Contribution
from General Fund            $  40,000

Interest            1,000

--------------

$  41,000

Section XXIII.  The
following amount is hereby appropriated in the School Capital Reserve Fund for
the fiscal year beginning July 1, 2008, and ending June 30, 2009:

School
Capital Projects Fund            $
767,824

Section XXIV.  It is
estimated that the following revenues will be available in the School Capital
Reserve Fund for the period beginning July 1, 2008, and ending June 30, 2009:

Contribution from General Fund—Art. 40 & 42          $
558,676

Fund
Balance Appropriation                        201,148

Interest                        8,000

--------------

$
767,824

Section XXV. The following amount is hereby appropriated in the
Alleghany County Transfer Facility Enterprise Fund for the fiscal year
beginning July 1,
2008, and ending June 30, 2009:

Transfer
Facility Functions            $
350,120

Disposal/Transportation
Expenses
489,828

-----------------

$
839,948

Section XXVI.  It is
estimated that the following revenues will be available in the Alleghany County
Transfer Facility Enterprise Fund for the fiscal year beginning July 1, 2008, and
ending June 30,
2009:

Transfer
Facility Fees            $
403,750

Tipping
Fees            353,560

White Goods/Scrap Tires Revenues            48,638

Sale of Fixed Assets            15,000

State
Reimbursement            9,000

Interest            10,000

---------------

$
839,948

Section XXVII.  The
following amount is hereby appropriated in the Alleghany County E-911 Fund for
fiscal year beginning July
1, 2008, and ending June 30, 2009:

Operating
Expenses            $
156,950

Section XXIII.  It is
estimated that the following revenues will be available in the Alleghany County
E-911 Fund for the fiscal year beginning July 1, 2008, and ending June 30, 2009:

Fees-E911
Surcharge      $
156,950

Section XXIX.  There is
hereby levied a tax rate of $0.43 (forty-three cents) per $100 (One hundred
dollar) valuation of property listed for taxes as of January 1, 2008, for the
purpose of raising the revenues listed as "Current Year's Property Tax and
Penalties" in the General Fund in Section II of this Ordinance.

This
rate of tax is based on an estimated total valuation of property for the
purpose of taxation at $1,761,524,844 and an estimated tax collection rate of 95.9%.

Section XXX.  Special Authorization - Budget Officer

A. The
Budget Officer shall be authorized to reallocate departmental appropriations
among the various objects of expenditure, as he believes necessary.

B. The Budget Officer shall be authorized
to effect interdepartmental transfers, in the same fund, not to exceed 10% of
the appropriated monies for the department whose allocation is reduced.  Notation of all such transfers shall be
made to the Board on the next succeeding Financial Report.

C. May authorize interfund
loans for a period of not more than 60 days.

D. Interfund transfers
established in the budget document may be accomplished without recourse to the
Board.

Section XXXI.  Restriction - Budget Officer

A.  The interfund transfer of monies, except
as noted in Section XXVI, paragraph C and D, shall be accomplished by Board
authorization only.

B.  The utilization of the General Fund
contingency appropriation shall be accomplished only with Board
authorization.

C.  No salary increases, beyond those set
forth in the budget document, may be made without Board approval.

Section XXXII.  Capital Project Funds

The following Capital Project
Funds remain open:

A.
Courthouse Building Fund

B.
Sparta School
Addition Building Fund

Section XXXIII.  Utilization of Budget and Budget
Ordinance

This
Ordinance and the Budget Document shall be the basis of the financial plan for
Alleghany County Government during the 2008/2009 fiscal year.  The Budget Officer shall administer the
budget and he shall insure that operating officials are provided guidance and
sufficient details to implement their appropriate portion of the Budget.  The accounting section established
records that are in consonance with the Budget and this Ordinance and the
appropriate statutes of the State of North
Carolina.

Adopted this the 30th day of June, 2008.