RET
BUDGET
From Page 1-A
2.25% while the statewide average was 32.32%.
Again, he noted that the city would have had a nega-
tive fund balance had it not transferred $1,250,000
from the electric fund and $740.000 from the gas fund.
"As a result, the General Fund could experience cash
flow problems if unanticipated expenditures arise, if
transfers from the enterprise funds are reduced, or if a
significant reduction in the tax base occurs," the letter
said.
The letter further stated that "all funds should be
self-supporting; therefore, the General Fund should not
rely on transfers from other funds to support its opera-
tions." ’
He also declared that "the water and sewer fund, the
gas fund, and the electric fund, when considered as in-
dependent fiscal and accounting entities, show signs of
financial weakness because current liabilities exceed
liquid assets. Thus, the potential exists for cash flow
problems and possible difficulties in meeting obliga-
tions to creditors, employees, and citizens."
HM On December 18, 1992 Carter wrote another let-
ter to Neisler with carbon copies to all the members of
City Council, stating that the city "has serious prob-
lems that require immediate attention." He again noted
inadequate percentages (2.75%) to support operations
and transfers of $1,250,000 and $740,000 from the
electric and gas funds, respectively. Once again, he
said, if it had not been for those transfers the fund bal-
ance would have been negative, and he again stated
that "all funds should be self-supporting."
BM On December 28, 1992 City Council responded
to Carter's December 18, 1992 letter addressing ways
it would correct the problems. The letter was signed by
Mayor Scott Neisler, City Manager George Wood and
Council members Norma Bridges, Al Moretz, Phillip
Hager, Jim Guyton, Elvin Greene, Jerry White and
Fred Finger. ;
"Let us assure you we are very aware of the reduced
fund balances in the General Fund and the Enterprise
Funds," the letter stated, and it went on to say what
steps it had taken to correct the problems. ;
"We are aware that the General Fund's unappropriat-
ed fund balance is below the 8% of the budget re-
quired," the letter stated, and it went on to say that the
city would repay $427,609 owed to the utility funds
which would return the fund balance to 11.6%.
B On February 22, 1994, Craig Barfield, Director of
the Fiscal Management Section of the LGC, wrote
Neisler and sent carbon copies to all members of City
Council, saying that the LGC continues to be "ex-
tremely concerned about the weak financial condition”
of the city's general fund, and that "these deficiencies
need to be addressed immediately,” with the word "im-
mediately” underlined.
"Once again this year, the fund balance available in
the city's general fund was inadequate to support cur-
rent operations,” he said. "As of June 30, 1993 the
amount of fund balance available was ($54,655) or
1.12% of the total general fund expenditures.”
He noted that the city's fund balance available de-
creased from 2.75 percent at June 30, 1992 (which in
its letter of response the city said it would take action
to return the fund balance to 11.6%). "The city finds it-
self in a position where serious cash flow problems
can be possible. Fund balance available should never
(with "never" underlined) be less than 8% of total gen-
eral fund expenditures or one month's average expen-
ditures."
He stated once again that when considered as inde-
pendent fiscal and accounting entities, "the electric
fund and gas fund show signs of financial weakness
because current liabilities exceed liquid assets.
Therefore, the potential exists for problems in meeting
obligations to creditors, employees, and citizens."
He also stated that the city failed to comply with
certain purchasing and contracting laws of the state,
and encouraged members of the governing board to fa-
miliarize themselves with those General Statutes.
In regards to the city's response of December 28,
1992 concerning the audit of 1992-93, he said the
Kings Mountain "board indicated that it would address
the financial weakness of the city's General Fund and
of the various utility funds. Based upon the results re-
ported for the fiscal year ended June 30, 1993 we
urged you to implement the type of corrective action
that is warranted by the city's financial situation."
Mayor Neisler responded to the letter on February
28, 1994 and said, "I have received your letter of
February 22, 1994 regarding the City's 1992-93 audit
and your agency's concerns about our financial condi-
tion. Let me assure you that we are keenly aware of it,
and have reviewed the situation with the city manager
and the auditor in January."
Neisler said the fund balance was below 8% be-
cause the fund is owed $549,252 by the utility funds,
and "if this amount were repaid, the fund balance
available for appropriation would be 10.75% of
General fund expenditures."
Neisler addressed how the city would correct
Barfield's concerns about the utility transfers and vio-
lation of the General Statutes, and in closing said that
"we believe we are on track to complete the current
fiscal year with some fund balance and working capi-
tal improvement. We also believe that we can earmark
at least $150,000 in next year's budget to further im-
prove the fund balances. If necessary in following
years, we can continue that earmarking until the re-
serves are at a sufficient level."
Auditor Darrell Keller said the city should end the
current fiscal year in better shape than last year, but
because of the spending cuts and hiring freeze recently
imposed by City Council.
"That has helped," he said, "but if the City Council
doesn't go ahead and bite the bullet when it comes
time for bond payments they'll be behind again.
"It will take a couple of years and budget cuts, but
the Council is definitely headed in the right direction."
OS A RD Re
BENEFITS
From Page 1-A
ploys an engineer for the water and
sewer department at a salary of
$31,195. He
The city of Lincolnton employs
a utility maintenance engineer at
salary of $32,817.
Lexington, population 17,000
with a budget of $73.4 million, em-
ploys both a public works director
and assistant who are both licensed
engineers.
The City of Monroe, population
20,000 with a budget of $54 mil-
lion, employs a water/sewer and
water sewer construction head who
is also a registered engineer at a
salary of $46,592 and an engineer-
ing department director, also a reg-
istered engineer, at $47,750 and an .
Energy Resources Gas/Electric
Superintendent, also a registered
engineer, at $54,400 annual salary.
A chart in this week's Herald
compares salaries of Kings
Mountain deparmen: heads with
other cities of similar population
size. The largest city on the chart is
Mooresville, population 10,190,
which exceeds Kings Mountain's
population of nearly 10,000.
Who are the top people on Kings
Mountain's payroll?
City Manager, $57,117. In the
fiscal year 1994-95 budget the new
city manager will earn $50,000 or
more depending on City Council.
Last year Kings Mountain paid its
city manager $57,117, higher than
five of the cities surveyed and less
by $4,000 than Mooresville.
Belmont funds a combined posi-
tion of manager and finance direc-
tor $54,000. Both Lexington and
Monroe, both of which operate
four utilities, pay their managers
considerably more. Lexington's
manager makes $66,745. Monroe's
manager makes $72,800.
Finance Director, $40,019. The
current interim manager will prob-
ably become finance director at a
annual salary of $39,988. In
Hendersonville the finance director
is also the purchasing agent and is
paid $45,180. In Mooresville, the
salary difference is about $6,000
more but Kings Mountain's rate of
pay is higher than Morehead City,
Belmont, Forest City and
Lincolnton.
Police Chief, $38,106. His salary
is slightly lower than the chiefs of
both Morehead City and
Hendersonville, compares with
Belmont, Forest City and
Lincolnton but the position in
Mooresville pays $8,000 more.
Electric/Gas Superintendent,
$38,106. His salary is above Forest
City and Lincolnton. The salary is
above the beginning salary in
Lexington, population 17,000
where the budget is $73.4 million,
but the salary range of the position,
now vacant, is from $37,600 to
$52,600. Lexington also employs a
gas superintendent.
Water/Sewer Superintendent,
$36,296. This position is slightly
lower than Hendersonville, much
higher than Belmont, and lower
than a similar job in Mooresville.
However, Forest City employs both
a water and sewer superintendent
at combined salaries of $65,000
and Lincolnton employs both a wa-
ter and waste treatment director at
combined salaries of $75,000.
Planning and Development
Director, $37,170. This salary is
highest of any paid in cities of
comparable size. Monroe, twice
the size of Kings Mountain, pays a
community planner, who doubles
for a codes/zoning officer $46,592.
Mooresville, slightly larger than
Kings Mountain, pays its codes di-
rector in a two-person office
$31,304. In Forest City, the plan-
ning director is also in charge of
codes, fire prevention and building
inspection and his salary is
$36,547.
Kings Mountain's codes officer
is paid $26,998 annually, consider-
ably higher than the salaries paid in
other cities which employ both a
codes officer and a planning direc-
tor.
Parks and Recreation Director,
$36,244. His salary compares with
the salary for a similar position in
Mooresville but is higher than
salaries paid in Morehead City and
Belmont and lower by $7,000 than
the salary paid in Hendersonville.
Public Works Superintendent,
$34,528. This position is lowest
paid among the seven cities who
were surveyed. Monroe, with 290
employees and a $54 million bud-
get, pays its superintendent
$44,366 annually.
Fire Chief, $30,534. This posi-
tion is lower than the salaries re-
ported by the cities surveyed. In
Monroe, the city employs a Public
Safety Director of both Fire and
Police who is paid $47,757 annual-
ly. In Mooresville the fire chief is
paid $41,950. In Lincolnton, popu-
lation 8,000, the fire chief is paid
$39,009. gor
Kings Mountain's city clerk is
paid $25,500 annually, which in-
cludes overtime pay, and this
salary is slightly lower than
Hendersonville and Morehead City.
In Forest City, the city clerk also
serves as administrative secretary
and is paid $27,206. In
Mooresville, the city clerk is also
assistant manager, and is paid
$44,000.
Several cities reported the fi-
nance director and/or city clerk
doubles in the role of purchasing
agent. Kings Mountain funds a
‘purchasing agent position at
$23,858 annually.
Some cities reported they fund a
garage supervisor position with
public works. Kings Mountain
funds a garage superintendent posi-
tion at $25,688 annually, higher
than Forest City and lower than
Hendersonville's $31,195.
The Mauney Memorial librarian
receives $26,957 annually, higher
by $6,000 than Forest City and
lower by $1,000 than Mooresville.
Only Kings Mountain among
the cities contacted by the Herald,
employed a Director of Aging and
operates a Senior Center.
After 25 years of service with
Forest City, city employees can re-
tire and the city pays $100 toward
medical insurance until the em-
ployee is 65.
In Kings Mountain after 20
years of employment a city em-
ployee can retire with full health
benefits. Kings Mountain pays 40
percent of insurance coverage for
an employee's dependents. The city
contributes a percentage of the em-
ployees' salary to their state retire-
ment fund. Uniforms are free to
police and firemen. The city pays
one-half of the cost of uniforms for
employees in other departments.
=== FIRST BAPTIST CHURCH
“Doing the King's Business in Kings Mountain”
4
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«© oH
{> VACATION BIBLE SCHOOL
JUNE 27 - JULY 1
9:00 AM - 12:00 PM
605 W. King Street © Kings Mountain © (704) 739-3651
HUFFSTETLER
From Page 1-A
erected in its place and the first ser-
vice was held on November 15,
1957. Huffstetler said the church
was paid for in only eight years.
The years took its toll on the
original building and finally it had
to be torn down but not before be-
ing replaced by a handsome fel-
lowship building on May 27, 1971.
By his own testimony and that
of his friends, Huffstetler has never
permitted anything to interfere
with his duties or his love for the
church. He and his late wife of 52
years, Cornelia Huffstetler, worked
side by side in the church.
Church members have returned
that devotion and in recent weeks,
helped with yard work and house
work during his illness and the ill-
ness of his second wife, Helen.
Sunday evening the congrega-
tion surprised him after the evening
worship service with a birthday
party.
Born and raised in a family of
seven girls and two boys in the
Dilling Mill village of Kings
Mountain, Huffstetler went to work
at age 13 for 15 cents an hour in
the Dilling Mill.
He married Cornelia McWhirter
in 1928 and they had one son, Rev.
Boyce Huffstetler, who is pastor of
Mount Pleasant Methodist Church
in Mecklenburg County. There are
three grandchildren, one of whom,
David, has followed his father and
grandfather in the ministry. Rev.
David Huffstetler is associate pas-
tor of First United Methodist
Church of Gastonia. William
Huffstetler is a high school coach
in China Grove. Kenny Huffstetler
is a junior high school teacher in
Mecklenburg County.
Huffstetler was drafted by Uncle
Sam Army's in May 1942 and
served 37 months in World War II
in the European Theatre of
Operations.
After 31 years at Dilling Mill, he
joined Ferguson Gear Company
and retired in 1972 after 30 years
of employment and became
Penley's full-time minister.
Ten years ago at the age of 75 he
met his second wife, Helen
Greenway, at his grandson's wed-
ding and they are happily married.
"I never thought I'd get married
again but I prayed about it and God
told me it was the right thing to
do," said Huffstetler. :
What makes Preacher
Huffstetler special to his congrega-
tion?
His neighbor, Jean McAbee,
says Huffstetler practices what he
preaches, is dedicated, and puts
God and the church first.
"He's the only father I ever
knew," said one adult who grew up
as a youngster in the church when
Huffstetler drove a bus to pick up
youth for Sunday services.
"God has blessed me and my
congregation," said Huffstetler.
He preaches at Sunday morning
and Sunday night services and con-
ducts mid week prayer services.
"Qurs is not a ritual church,"
said Huffstetler of his congregation
of about 100 people.
He said the people had been
faithful and thejchurch program
continued in his aosence.
"Penley's is my life and my joy,"
said Huffstetler, who likes to
preach from the New Testament,
Jesus Christ crucified, buried and
risen.
Huffstetler said his mother used
to watch him tend a sick cat and
tell him, "Leonard, someday you
will minister to somebody."
The late Willie Huffstetler's pre-
diction came true.
"I started out late but I always
had a feeling I'd be in God's work,"
said Huffstetler.
Huffstetler's quick wit and keen
memory belie his years. Friends
Thursday, June 23, 1994 -THE KINGS MOUNTAIN HERALD-Page 3A
say one of his endearing qualities
is his ability to communicate with
people and share their needs.
"I greet the worshipers as they
enter the church and I fellowship
with them as they depart," said
Huffstetler. :
"People can say they worship at
home but fellowship is a real part
of worship and I missed that when
I sat in front of my television set
while out with hip surgery," said
Huffstetler.
"God gave me a choice years
ago on Gamble Hill and life took
on a new meaning for me," said
Huffstetler.
"It's hard to understand when we
have hard times," says Huffstetler.
"But God opens doors for us and
the Lord moves in mysterious
ways."
Huffstetler said it was hard for
him to stand at the grave of his
wife of 52 years and say goodbye.
"I grieved for a long time be-
cause | believed when God places
two people together they remain
together and it was a hard experi-
ence but I believe God led me to
meet a widow who had attended
my son's church and we have had
10 happy years together,
"The Lord moves in mysterious
ways."
Huffstetler said his only regret is
that he was unable to finish school.
He would "learn more words if he
had it to do over."
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