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File #: 26-068   
Type: Resolution (Consent) Status: Passed
File created: 2/9/2026 In control: Financial and Management Services - Finance
On agenda: 2/26/2026 Final action: 2/26/2026
Enactment date: 2/26/2026 Enactment #: 2026-066
Title: Commissioner Hovis - Financial and Management Services - Finance - To Appropriate Accumulated Interest Earnings and Unspent Proceeds from the FY2023 Vehicle Financing Proceeds ($408,591.47) in FY26
Sponsors: Bob Hovis
Attachments: 1. Adopted 2026-066, 2. BCR

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Commissioner Hovis - Financial and Management Services - Finance - To Appropriate Accumulated Interest Earnings and Unspent Proceeds from the FY2023 Vehicle Financing Proceeds ($408,591.47) in FY26

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STAFF CONTACT

Kyle Sutherland - Finance - 704-866-3130

BUDGET IMPACT
budget

 

Community Investment Fund: Increase FY23 vehicle financing interest earnings by $18,394.03. Increase fund balance appropriation by $390,237.53. Increase transfers out by $408,631.56.

 

Debt Service Fund: Increase transfers in by $408,631.56. Increase debt principal payments expenses by $408,631.56.

 

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BACKGROUND

On June 21, 2023, Gaston County entered into an installment financing agreement with Bank of America for the purchase of county vehicles and equipment. The financing proceeds were deposited into an interest-bearing account with NC Capital Management Trust (NCCMT). Interest earnings totaling $407,581.55 have accrued on these funds and $1,050.01 was remaining in unspent financing proceeds. Of the total $407,581.55 interest, $10,119.38 was recorded in the general CIF interest account and the remaining $397,462.17 was recorded in the FY23 financing interest account. These interest earnings and unspent proceeds will be applied toward outstanding debt service related to the FY2023 Vehicle Financing.

POLICY IMPACT

N/A

ATTACHMENTS

Budget Change Request (BCR)