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Special Called Board of Supervisors Meeting (Tuesday, July 29, 2025)
Northumberland County, Virginia
Members Present:
James M. Long (arrived at 4:06p.m.), Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.
Other Staff Present:
Mr. Luttrell Tadlock, County Administrator
Mr. Drew Basye, Assistant County Administrator
Ms. Morgan Wilson, Executive Assistant
Mr. Carl Hayden, IT Technician
Ms. Mary Dodson, Bookkeeper & Benefits Administrator
1. Opening of Meeting 4:00P.M.
Information: A. Call to Order
The special meeting was convened by Chairman Haynie and held at the
Northumberland Courthouse located at 220 Judicial Place, Heathsville, VA 22473.
2. County Administrator Items
Action, Information: A. Resolution - Revenue Anticipation 2025
County Administrator Tadlock explained that this resolution supplements and amends the prior resolution adopted by the Board of Supervisors on June 25, 2025, related to the County issuing a revenue anticipation note. Borrowing this money will be through First-Citizens Bank & Trust Company in the amount of $5M with an interest rate of 4.09%. Mr. Tadlock stated this would get the County from August to October once the tax revenues start coming back into the County. The money would need to be paid back by December 31, 2025. Mr. Tadlock informed the Board that Mr. Kyle Laux and Mr. Austin Sacks from Davenport as well as Bond Counsel, Mr. Chris Kulp, (who are assisting the County with this matter) are present via zoom in case the Board has any questions.
Mr. Kyle Laux reiterated Mr. Tadlock’s statements that the interest rate is fixed at 4.09% and the note would have to be paid back by the end of December. He believes by November/early December, the County will be in good shape cash flow wise given the County’s tax collection cycle.
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Supervisor Williams asked how they came to the amount the County would need to borrow. Mr. Laux stated that it’s an estimate intended to ensure the County is good cash flow wise, knowing that the County collects taxes once a year. He stated that staff looked at some historical trends and how the cash balances have fluctuated and really declined over the summer and fall. County Administrator Tadlock explained that they worked closely with the Treasurer’s Office to come up with the fact that it’s approximately $2M in expenditures monthly, so they looked at August, September, and a portion of October until some of those tax revenues would be coming back into the County.
Motion to approve the revenue anticipation resolution to allow the County to borrow money from First-Citizens Bank & Trust Company in an amount not to exceed $5,000,000 with interest at a rate not to exceed 4.09% as presented to the Board.
The Board did a roll call vote and Supervisor Long wanted to abstain because he arrived to the meeting late. He asked for a short summary of the resolution.
Mr. Tadlock explained the purpose of the resolution presented to the Board.
Motion by: AC Fisher, Jr., second by: Chip Williams.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: B. Transfer of Funds - General Ledger to RDA
Mr. Tadlock thanked Mrs. Duncan, Mrs. King, and Ms. Dodson for their work the last several weeks as they’ve been working with the pre-auditor to create new funds for the ledger accounts to be converted into the RDA system. Mr. Tadlock clarified that these are not new monies, and these transfers are simply aligning the manual ledgers and the RDA system so that everything is in RDA to assist the pre-auditors and auditors moving forward.
Motion to transfer funds for FY25 from the manual general ledger to the RDA system in the total amount of $1,081,022.54. The pre-auditors created new funds for ledger accounts so they can be converted to the RDA system. The breakdown is as follows:
From line item 10-239 to line item 36-9901-9010 in the amount of $20,892.14
From line item 10-287 to line item 28-9901-9010 in the amount of $20.00
From line item 10-289 to line item 79-8105-9979 in the amount of $3,600.00
From line item 10-208 to line item 37-9901-9010 in the amount of $185,000.00
From line item 10-208 to line item 36-9901-9010 in the amount of $426,538.52
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From line item 10-264 to line item 26-9901-9010 in the amount of $23,674.18
From line item 50-101 to line item 10-9901-9050 in the amount of $417,110.52
From line item 10-265 to line item 27-9901-9010 in the amount of $4,187.18
Motion by: James M. Long, second by: James W. Brann.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: C. Transfer of Funds - General Ledger to RDA
Motion to transfer funds for FY25 from the manual general ledger to the RDA system in the total amount of $937,425.95. The pre-auditors created new funds for ledger accounts so they can be converted to the RDA system. The breakdown is as follows:
From line item 10-283 to line item 22-9901-010 in the amount of $4,396.88
From line item 10-285 to line item 24-9901-9010 in the amount of $32,151.36
From line item 56-119 to line item 56-9901-9010 in the amount of $681,388.85
From line item 56-119 to line item 10-9901-9056 in the amount of $28,512.00
From line item 77-124 to line item 77-5302-5977 in the amount of $10,949.75
From line item 57-762 to line item 57-9901-9010 in the amount of $26,161.91
From line item 56-119 to line item 56-3506-5956 in the amount of $137,228.36
From line item 56-119 to line item 56-3506-5956 in the amount of $16,636.84
Motion by: James M. Long, second by: James W. Brann.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: D. Transfer of Funds - Sanitary District
Similarly, Mr. Tadlock explained that the pre-auditors also requested that fund 50, the Sanitary District fund, no longer include payroll since payroll is not funded by the Sanitary District. So, this transfer would move all payroll monies from fund 50 back to fund 10.
Motion to approve a transfer of funds for FY26 from Fund 50 to Fund 10 as requested by the pre-auditors since payroll is not funded by the Sanitary District in the amount of $465,940.00. The breakdown is as follows:
From line item 50-4305-1001 to line item 10-4305-1001 in the amount of $299,191.00 From line item 50-4305-1002 to line item 10-4305-1002 in the amount of $30,000.00 From line item 50-4305-2001 to line item 10-4305-2001 in the amount of $25,183.00 From line item 50-4305-2002 to line item 10-4305-2002 in the amount of $38,536.00 From line item 50-4305-2003 to line item 10-4305-2003 in the amount of $3,530.00
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From line item 50-4305-2004 to line item 10-4305-2004 in the amount of $120.00 From line item 50-4305-2005 to line item 10-4305-2005 in the amount of $68,496.00 From line item 50-4305-2006 to line item 10-4305-2006 in the amount of $884.00
Motion by: Chip Williams, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: E. Transfer of Funds - Sanitary District
Motion to approve a transfer of funds for FY26 from Fund 50 to Fund 10 as requested by the pre-auditors since payroll is not funded by the Sanitary District in the amount of $5,661.00. The breakdown is as follows:
From line item 50-4305-2007 to line item 10-4305-2007 in the amount of $5,469.00 From line item 50-4305-2009 to line item 10-4305-2009 in the amount of $192.00
Motion by: Chip Williams, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: F. Supplemental Appropriation/Transfer for FY25 Sheriff's Office Amendment
County Administrator Tadlock stated that the Board approved a supplemental appropriation of court security monies from the general fund to the court security fund (10-285), however at that time staff had not received the updated account codes from the pre-auditors, so he’s asking that the Board amend their motion made on July 10, 2025 to approve that supplemental appropriation/transfer of funds to revenue account code 24-1300-130204. Mr. Tadlock reiterated that the Board already approved this, but this is correcting the account code since it was modified by the pre-auditors. He clarified that this transfer was for FY25.
Motion to amend the motion made on July 10, 2025 to transfer court security monies from the General Fund back to the Court Security fund (10-285) for FY25 in the amount of $1,222.15 and to instead transfer those monies from 3102-1004 to the revenue account code 24-1300-130204 as the account code number was modified by the pre-auditors.
Motion by: James W. Brann, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.
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Action, Information: G. Opioid Litigation Settlement Notice
Motion to authorize County Administrator Tadlock to sign the Henry Schein Settlement Agreement.
Motion by: James W. Brann, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: H. Great Wicomico Water Hazard - Old Great Wicomico Light Mr. Tadlock explained that at the last meeting the Board discussed applying for the permit to place a buoy on the rockpile hazard in the Great Wicomico River and the Board asked that he reach out to legal counsel to see if there was any liability for the County. In discussions with Mr. Gregory, he felt that the County could move forward in applying for that and there would be no liability on the County to do so.
Motion to authorize County Administrator Tadlock to apply and pay for a permit to place a buoy on the icebreaker rockpile hazard in the Great Wicomico River.
Motion by: James W. Brann, second by: Chip Williams.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Supervisor Fisher stated that the buoy is a temporary fix and asked if the Board was going to work towards having something done about the rockpile.
The Board stated that they were looking to see if the County can use some abandoned vessel funds to address the rockpile so there is a plan in place.
Supervisor Williams asked who is going to maintain the buoy or if it’s misplaced in a storm. Mr. Tadlock explained that the County would be responsible.
After the Board concluded their discussion regarding the rockpile, Chairman Haynie stated that their motion to approve the appropriation to the school in the amount of $410,000 has been really bugging him because he doesn’t believe that they need that much money.
Supervisor Long stated that they needed that money upfront and they plan to return $280,000. He agrees with the previous motion to appropriate those funds.
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Chairman Haynie believes this is poor judgement on the Board’s account. He stated if the school needs additional funds, they can come back and request that.
Vice Chairman Brann believes that is what the school was trying to prevent, so he sees both sides.
Supervisor Fisher stated that the Board needed more time to study the information. Supervisor Williams stated that he’d be open to possibly rescinding the motion if the school had the opportunity to come back and explain why they need the money they requested. He stated that he may be being a little naive but he’s willing to give them a little more benefit of the doubt because there are new people in these positions.
Chairman Haynie stated they have to prove their trust and they haven’t done it yet. Action, Information: I. Rescind Motion - School Appropriation Request
Motion to rescind the motion made on July 23, 2025 to approve the school appropriation request in the amount of $410,000.
Motion by: Richard F. Haynie, second by: NONE.
Final Resolution: Motion Failed
Aye: Richard F. Haynie, AC Fisher, Jr.
Nay: James M. Long, James W. Brann, Chip Williams
The Board asked Mr. Tadlock to check with Dr. Leslie and UHY Advisors to see when they can meet this week, so the Board can advise Ms. Dodson whether or not to enter that appropriation into the system. Ms. Dodson needs this information by Thursday at 12:00p.m. The Board also wanted Mr. Tadlock to request a detailed breakdown of where the $410,000 would be going because miscellaneous spending is not enough detail.
**Chairman Haynie requested a 10-minute recess while Mr. Tadlock contacts the
Superintendent.
3. Items Related to Closed Meeting
Action, Information: A. Convene into Closed Meeting
Motion to Action: A. Convene into Closed Meeting: convene into closed meeting as permitted by Virginia Code Section 2.2-3711 (A)(1); 1. Discussion, consideration, or interviews of prospective
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candidates for employment; assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees of any public body; and evaluation of performance of departments or schools of public institutions of higher education where such evaluation will necessarily involve discussion of the performance of specific individuals. Any teacher shall be permitted to be present during a closed meeting in which there is a discussion or consideration of a disciplinary matter that involves the teacher and some student and the student involved in the matter is present, provided that the teacher makes a written request to be present to the presiding officer of the appropriate board. Nothing in this subdivision, however, shall be construed to authorize a closed meeting by a local governing body or an elected school board to discuss compensation matters that affect the membership of such body or board collectively.
Motion by: AC Fisher, Jr., second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: B. Reconvene into Open Meeting
Motion to reconvene into open session.
Motion by: AC Fisher, Jr., second by: James W. Brann.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: C. Certification of Closed Meeting
Motion that the Northumberland Board of Supervisors return to Public Meeting and certify by roll call vote that only public business matters lawfully exempted from open meeting requirements by the Virginia Freedom of Information Act, and as were identified in the motion convening the closed meeting were heard, discussed or considered during the closed meeting. The vote on the motion was passed by a roll call vote as follows:
Aye: Richard F. Haynie, AC Fisher, Jr., James M. Long, James W. Brann, Charles H. Williams
Motion by: AC Fisher, Jr., second by: James W. Brann.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.
4. Closing of Meeting
The Board scheduled a meeting with Dr. Leslie and Mr. Jack Reagan from UHY Advisors for tomorrow, July 30, 2025 at 12:00 p.m. as that is the best time for Mr. Reagan.
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Supervisor Long reported crops growing too far out into the road on Hazard Road making it difficult to see when driving.
Action: A. Carry Over
Motion to carry over to the special called Board of Supervisors meeting on July 30, 2025 at 12:00 p.m.
Motion by: Richard F. Haynie, second by: James M. Long.
Final Resolution: Motion Carried
Aye: James M. Long, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr.