On March 1 the North Carolina Local Government Commission sent a letter to the mayor with its analysis of the most recent audit, pointing out areas where corrective action is needed.
Of the 23 control deficiencies and material weaknesses listed by our auditor, the Local Government Commission focused on a dozen: four control deficiencies and eight material weaknesses requiring corrective action.
Of the eight material weaknesses, one appears to be partially incorrect. The town was maintaining a fixed equipment ledger. The town manager admits he didn't completely understand what the auditors were looking for. Afterward, when the ledger was found, it proved to be incomplete. That is being corrected. Another material weakness cited - the lack of a contract authorizing the town to act on behalf of Bay River - was recognized by the town board last year. An agreement has been under negotiation since last August. Substantive issues remain.
The remaining six material weaknesses reflect policies and procedures put in place years ago. When the audit was presented to the public, arguments were presented from the floor to the effect that: "we're too small," "it's too much paperwork," "that's a really bad idea," and so forth. The Local Government Commission plainly didn't agree.
Similar arguments were made about the four "significant deficiencies." Again, the LGC didn't agree.
In closing, the letter observed: "Each of the items noted by the auditor was identified to assist the Board in improving the Town's overall accounting system. We urge the Board to develop a corrective action plan immediately and begin eliminating these serious internal control weaknesses."
Tuesday, March 9, 2010
Monday, March 8, 2010
The Census is Upon Us
I received notice today that the 2010 census form will arrive in the mail in about a week.
The task: "please fill it out and mail it in promptly."
The task: "please fill it out and mail it in promptly."
Sunday, March 7, 2010
Semper Fi
Yesterday morning Oriental lost one of its WWII veterans: Florence Elizabeth ("Betty") Brandon.
Betty was twenty-three years old when she left her small town in Pennsylvania and joined the United States Marine Corps. She served in San Francisco.
After completing her wartime service, she joined the multitude of veterans who took advantage of the GI Bill to get an education. She was able to walk through doors that would otherwise have remained closed.
She loved the outdoors and shared many adventures with her husband, Ken. She loved to read and was always working her way through a newly published work of history or biography.
She was a wise and witty woman. Her friends relish having known her and greatly miss her.
Betty was twenty-three years old when she left her small town in Pennsylvania and joined the United States Marine Corps. She served in San Francisco.
After completing her wartime service, she joined the multitude of veterans who took advantage of the GI Bill to get an education. She was able to walk through doors that would otherwise have remained closed.
She loved the outdoors and shared many adventures with her husband, Ken. She loved to read and was always working her way through a newly published work of history or biography.
She was a wise and witty woman. Her friends relish having known her and greatly miss her.
Friday, March 5, 2010
Support and Defend
This morning I took office as a newly appointed member of Pamlico County's Board of Elections. Sue Whitford, Pamlico County's Register of Deeds, did me the honor of administering the oath to support and defend the Constitution of the United States of America and the Constitution of the State of North Carolina.
This is the ninth time I have taken such an oath, modeled on the one prescribed in the United States Constitution for the President.
I take the obligation to support and defend the Constitution very seriously. One way or another, I have devoted my adult life to that endeavor.
As oaths of allegiance go, the United States oath broke new ground. In European monarchies, the usual procedure when the monarch died was for all military officers and high government officials to swear allegiance to the new king (or tsar or kaiser). But our constitution provided for replacing the president every four years or perhaps more often in case of death. In addition, the president was not a sovereign. The people were sovereign.
So to whom should federal military officers and other public officials swear allegiance? Should they swear a new oath every time a new president was elected?
The solution was an oath to "support and defend the Constitution against all enemies, foreign and domestic." It also worked nicely as a presidential oath, avoiding the religious issues inherent in the British coronation oath.
The Board of Elections is a major player in defending the Constitution. If the people are sovereign, the way they exercise that sovereignty is at the ballot box.
I think we can be proud of the way elections are run in Pamlico County. I will work hard to make sure we continue that fine tradition.
This is the ninth time I have taken such an oath, modeled on the one prescribed in the United States Constitution for the President.
I take the obligation to support and defend the Constitution very seriously. One way or another, I have devoted my adult life to that endeavor.
As oaths of allegiance go, the United States oath broke new ground. In European monarchies, the usual procedure when the monarch died was for all military officers and high government officials to swear allegiance to the new king (or tsar or kaiser). But our constitution provided for replacing the president every four years or perhaps more often in case of death. In addition, the president was not a sovereign. The people were sovereign.
So to whom should federal military officers and other public officials swear allegiance? Should they swear a new oath every time a new president was elected?
The solution was an oath to "support and defend the Constitution against all enemies, foreign and domestic." It also worked nicely as a presidential oath, avoiding the religious issues inherent in the British coronation oath.
The Board of Elections is a major player in defending the Constitution. If the people are sovereign, the way they exercise that sovereignty is at the ballot box.
I think we can be proud of the way elections are run in Pamlico County. I will work hard to make sure we continue that fine tradition.
Wednesday, March 3, 2010
Use it or Lose it II: Our Freedoms
Today's Pamlico News has a front page article reporting a case of alleged "cyber stalking" at Pamlico High School.
It's hard to tell from the report, but it seems as though some students at the High School created an entry on a social networking site pretending to be the targeted school official, and advocated obviously absurd actions on the part of students. It's hard to say what the content of the site was which so offended officials, since the site has been removed.
The great mystery is why school officials chose to make this a criminal matter. It seems as though the students in question intended the site to be a parody or satire.
It might have been used as a "teachable moment." It is now a wasted opportunity. Lawyers are involved. Too late.
A classroom discussion might have examined and discussed the literary history of satire, beginning with Jonathan Swift's "Modest Proposal." It might have examined acceptable boundaries of satire and parody. It might have examined issues related to the internet.
Classes studying History, Government and Civics might have examined the First Amendment to the Constitution of the United States. This is one of the fundamental sources of our freedoms, that seems no longer as valued as it once was. In a 2005 study, high school students seemed to favor more government censorship. The First Amendment Center conducts an annual study, that unfortunately reveals widespread ignorance about and lack of commitment to this most basic freedom. The James L. Knight Foundation conducts detailed studies about the future of the First Amendment. The results aren't reassuring.
It doesn't help when people in authority get carried away.
About forty years ago, many young Americans wore T-Shirts emblazoned with the slogan: "Question Authority."
In a democracy, that's an essential practice.
It's hard to tell from the report, but it seems as though some students at the High School created an entry on a social networking site pretending to be the targeted school official, and advocated obviously absurd actions on the part of students. It's hard to say what the content of the site was which so offended officials, since the site has been removed.
The great mystery is why school officials chose to make this a criminal matter. It seems as though the students in question intended the site to be a parody or satire.
It might have been used as a "teachable moment." It is now a wasted opportunity. Lawyers are involved. Too late.
A classroom discussion might have examined and discussed the literary history of satire, beginning with Jonathan Swift's "Modest Proposal." It might have examined acceptable boundaries of satire and parody. It might have examined issues related to the internet.
Classes studying History, Government and Civics might have examined the First Amendment to the Constitution of the United States. This is one of the fundamental sources of our freedoms, that seems no longer as valued as it once was. In a 2005 study, high school students seemed to favor more government censorship. The First Amendment Center conducts an annual study, that unfortunately reveals widespread ignorance about and lack of commitment to this most basic freedom. The James L. Knight Foundation conducts detailed studies about the future of the First Amendment. The results aren't reassuring.
It doesn't help when people in authority get carried away.
About forty years ago, many young Americans wore T-Shirts emblazoned with the slogan: "Question Authority."
In a democracy, that's an essential practice.
Tuesday, March 2, 2010
Oriental Commissioners Approve Minutes
Normally that wouldn't be a big deal. Still, since the new board was sworn in December 1 of last year, this is the first time the commissioners unanimously approved a set of minutes.
Turning to substantive business the commissioners adopted a Special Project Ordinance for the refurbished fishing reef, as well as a budget amendment to establish transparency concerning where the money came from and how it is spent. This should have been done in 2007 when the project began. With the Special Project Ordinance, supporters of the reef project can continue to contribute indefinitely. There will be no time limit on when the funds must be spent. The project does not include any Oriental tax funds. One effect is that the approximately $20,000 collected to date for the project will no longer be counted as part of the town's unrestricted fund balance. It never should have been so counted, in any event.
In other business, the Board filled two of the three vacant slots on the town's Tourism Board, appointing Missy Baskervill, a resident of Arapahoe, and Grace Evans, a resident of Oriental who has long been active in promoting the town. The tourism board's substantial budget comes from the town's occupancy tax, the only tax the town collects for itself.
In addition to the vacancy on the tourism board, there is a vacancy on the planning board and three vacancies on the Parks and Recreation Advisory Committee. Though it was not on tonight's agenda, Commissioner Warren Johnson has initiated efforts to reactivate the town's Water Board, hopefully in time for the visit by the Rural Water Center, who will begin an audit of our system March 17.
Notwithstanding these longstanding board vacancies, the commissioners discussed requests from the Planning Board and the Parks and Recreation Advisory Committee to establish additional advisory committees. More openings for volunteers.
After agreeing to proclamations for Multiple Sclerosis Awareness Week and Arbor Day, the Board went into closed session to discuss a personnel matter. When they returned to open session, they continued tonight's meeting until March 8 at 4:00, probably to return to closed session.
Remember Arbor Day! March 20 at 9:30 a.m. at Lupton Park. Agenda: replace the destroyed magnolia.
Turning to substantive business the commissioners adopted a Special Project Ordinance for the refurbished fishing reef, as well as a budget amendment to establish transparency concerning where the money came from and how it is spent. This should have been done in 2007 when the project began. With the Special Project Ordinance, supporters of the reef project can continue to contribute indefinitely. There will be no time limit on when the funds must be spent. The project does not include any Oriental tax funds. One effect is that the approximately $20,000 collected to date for the project will no longer be counted as part of the town's unrestricted fund balance. It never should have been so counted, in any event.
In other business, the Board filled two of the three vacant slots on the town's Tourism Board, appointing Missy Baskervill, a resident of Arapahoe, and Grace Evans, a resident of Oriental who has long been active in promoting the town. The tourism board's substantial budget comes from the town's occupancy tax, the only tax the town collects for itself.
In addition to the vacancy on the tourism board, there is a vacancy on the planning board and three vacancies on the Parks and Recreation Advisory Committee. Though it was not on tonight's agenda, Commissioner Warren Johnson has initiated efforts to reactivate the town's Water Board, hopefully in time for the visit by the Rural Water Center, who will begin an audit of our system March 17.
Notwithstanding these longstanding board vacancies, the commissioners discussed requests from the Planning Board and the Parks and Recreation Advisory Committee to establish additional advisory committees. More openings for volunteers.
After agreeing to proclamations for Multiple Sclerosis Awareness Week and Arbor Day, the Board went into closed session to discuss a personnel matter. When they returned to open session, they continued tonight's meeting until March 8 at 4:00, probably to return to closed session.
Remember Arbor Day! March 20 at 9:30 a.m. at Lupton Park. Agenda: replace the destroyed magnolia.
Monday, March 1, 2010
Importance of Strategy
Strategy without tactics is the slowest route to victory.
Tactics without strategy is the noise before defeat.
Sun Tzu: The Art of War
Tactics without strategy is the noise before defeat.
Sun Tzu: The Art of War
Be Enumerated
This month, the United States Postal Service will deliver to every postal customer a questionnaire for the 2010 census. The Constitution calls it an "enumeration."
Why would the founders use a four syllable word when a single syllable word (count) might have done just as well? Because it was never just a count.
Here is the relevant passage from Article I Section 2 of the U.S. Constitution:
Section 2 - The House
The House of Representatives shall be composed of Members chosen every second Year by the People of the several States, and the Electors in each State shall have the Qualifications requisite for Electors of the most numerous Branch of the State Legislature.
No Person shall be a Representative who shall not have attained to the Age of twenty five Years, and been seven Years a Citizen of the United States, and who shall not, when elected, be an Inhabitant of that State in which he shall be chosen.
(Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.) (The previous sentence in parentheses was modified by the 14th Amendment, section 2.) The actual Enumeration shall be made within three Years after the first Meeting of the Congress of the United States, and within every subsequent Term of ten Years, in such Manner as they shall by Law direct. The Number of Representatives shall not exceed one for every thirty Thousand, but each State shall have at Least one Representative; and until such enumeration shall be made, the State of New Hampshire shall be entitled to chuse three, Massachusetts eight, Rhode Island and Providence Plantations one, Connecticut five, New York six, New Jersey four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten, North Carolina five, South Carolina five and Georgia three.
So the census was never a simple count. It involved arithmetic, too.
The first census of 1790 and each subsequent census through 1840 listed only the head of household, but divided the count of household members into different categories.
From 1850 on, individuals were listed, and the census began asking some pretty personal questions. In 1870, the census wanted to know if the individual was "deaf and dumb, blind, insane or idiotic." From the 1880 census (27 questions), I learned that my great grandfather was illiterate. From the 1910 census, I learned that two of my great grandmothers had children I had never heard about. The 1910 census and the 1930 census seem to hold the record to date for number of questions (32).
This year's census asks 10 questions. It should take about ten minutes to complete.
Please complete it and mail it back.
Census data not only determines how Congressional Representatives are apportioned, it determines state and local apportionment as well. Not only that, population from the census is one of the factors the state uses to determine how to distribute tax revenue to counties and municipalities, as well as to determine eligibility for certain grants.
So filling this form out is important for your town, your county, and your friends and neighbors.
One last thought: many homeowners in Oriental and elsewhere in Pamlico County also have homes elsewhere. If you have an option about where you report that you live for census purposes, count yourself here. It would help this community, and it has no effect on tax domicile. That's a separate issue.
Most of all, make sure you are enumerated!
Why would the founders use a four syllable word when a single syllable word (count) might have done just as well? Because it was never just a count.
Here is the relevant passage from Article I Section 2 of the U.S. Constitution:
Section 2 - The House
The House of Representatives shall be composed of Members chosen every second Year by the People of the several States, and the Electors in each State shall have the Qualifications requisite for Electors of the most numerous Branch of the State Legislature.
No Person shall be a Representative who shall not have attained to the Age of twenty five Years, and been seven Years a Citizen of the United States, and who shall not, when elected, be an Inhabitant of that State in which he shall be chosen.
(Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.) (The previous sentence in parentheses was modified by the 14th Amendment, section 2.) The actual Enumeration shall be made within three Years after the first Meeting of the Congress of the United States, and within every subsequent Term of ten Years, in such Manner as they shall by Law direct. The Number of Representatives shall not exceed one for every thirty Thousand, but each State shall have at Least one Representative; and until such enumeration shall be made, the State of New Hampshire shall be entitled to chuse three, Massachusetts eight, Rhode Island and Providence Plantations one, Connecticut five, New York six, New Jersey four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten, North Carolina five, South Carolina five and Georgia three.
So the census was never a simple count. It involved arithmetic, too.
The first census of 1790 and each subsequent census through 1840 listed only the head of household, but divided the count of household members into different categories.
From 1850 on, individuals were listed, and the census began asking some pretty personal questions. In 1870, the census wanted to know if the individual was "deaf and dumb, blind, insane or idiotic." From the 1880 census (27 questions), I learned that my great grandfather was illiterate. From the 1910 census, I learned that two of my great grandmothers had children I had never heard about. The 1910 census and the 1930 census seem to hold the record to date for number of questions (32).
This year's census asks 10 questions. It should take about ten minutes to complete.
Please complete it and mail it back.
Census data not only determines how Congressional Representatives are apportioned, it determines state and local apportionment as well. Not only that, population from the census is one of the factors the state uses to determine how to distribute tax revenue to counties and municipalities, as well as to determine eligibility for certain grants.
So filling this form out is important for your town, your county, and your friends and neighbors.
One last thought: many homeowners in Oriental and elsewhere in Pamlico County also have homes elsewhere. If you have an option about where you report that you live for census purposes, count yourself here. It would help this community, and it has no effect on tax domicile. That's a separate issue.
Most of all, make sure you are enumerated!
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