Those present were: Chairman Grady Hawkins, Vice-Chair Bill Moyer, Commissioner Renee Kumor, Commissioner Don Ward, Commissioner Marilyn Gordon, County Manager David E. Nicholson, Assistant County Manager Angela S. Beeker, Finance Director J. Carey McLelland, and Budget Analyst Selena Coffey.

Absent was: Clerk to the Board, Elizabeth W. Corn. David Nicholson prepared notes for Ms. Corn.

Chairman Hawkins called the meeting to order and welcomed those in attendance to this Budget Work Session.

Commissioner Ward stated that many counties have one person who serves as Tax Administrator. A Tax Administrator supervises both tax assessment and collection. He stated that Henderson County was paying additional to have two persons to serve in this capacity.

Commissioner Moyer felt that having a Tax Administrator would be more efficient. The Board agreed to work with these persons toward a goal of creating a Tax Administrator. The Board is planning to meet with these tax officials in the next few months to discuss this issue.

The Board began the review of several departments including Information Technology, JWAN, Emergency Management, Fire Service, Inspections, Risk Management, Emergency Medical Services, Criminal Justice Programs, Forest Service, Soil & Water Conservation District, Planning Department, NC Cooperative Extension, Land Records, Home Program, Economic Development, Home & Community Care Block Grant, Youth Programs, Trend, EDTAP Program, Juvenile Justice Grant, Veterans Service, Public Library, Recreation, Debt Service, Contingencies, Non-Departmental, and Transfers. This completed review of the General Fund.

The Board then reviewed the other funds including Capital Projects, Special School Revaluation, Travel & Tourism, Emergency Communications, Solid Waste, Cane Creek Sewer, Mud Creek Sewer, Justice Academy Sewer, and Self-Insurance Fund.

Chairman Hawkins stated that the Board would go through the outstanding issues and come to a consensus over the budget at the scheduled budget work session for June 28, 1999. The Board would then plan to adjourn that meeting until the next day to formally adopt the budget ordinance.

There being no further business to come before the Board, Chairman Hawkins adjourned the meeting at 5:30 p.m.

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