BURNSVILLE TOWN COUNCIL Regular Meeting - Thursday, May 2, 2024, 6pm Burnsville Town Hall  On Thursday, May 2, 2024, at 6pm, the Burnsville Town Council with Mayor Pro Tem Judy Buchanan, Randy Ollis, and Bill Wheeler present, held a regular meeting at the Burnsville Town Hall. Mayor Russell Fox and member Denise Collier were unable to attend. Also in attendance were town staff members Heather Hockaday, Shane Dale, Brian Buchanan, Niles Howell, Leslie Crowder, and Chad Fox, and several visitors. Mayor Pro Tem Judy Buchanan called the meeting to order at 6pm and stated that the purpose of the meeting was to conduct regular business for the month of May Adoption oft the agenda Bill Wheeler moved to adopt the agenda as presented. Randy Ollis  2024.  seconded the motion, which carried. All were in agreement.  Public Comment  Grace Collins said that Main Street was getting busy and seemed to be getting more dangerous for pedestrians with motorists speeding. She said that Town Square has a dead tree and she hoped that a certified tree arborist could be involved in any tree trimming that takes place on the square. She also mentioned a Cooperative Extension workshop about meadow-themed plantings and said that insights from the presenter could assist in the Consideration of Minutes - Minutes from a regular meeting held on April 4, 2024 and a special meeting held on April 22, 2024 were considered. Randy Ollis made a motion to approve all minutes as read. Bill Wheeler seconded the motion, which carried. All were in agreement. Minutes from a closed session meeting held on April 4, 2024 were distributed and signed by all  Azalea Lane restoration project.  during the meeting. Presentations  PublicHearings " There was no public hearing.  The Mountain Biking Opportunities presentation was delayed. Bill Wheeler moved to add the presentation to a later meeting. Judy Buchanan seconded to motion, which carried. All were International Firefighters Day Judy Buchanan read a proclamation observing May 4th, 2024, as International Firefighters Day in recognition of all firefighters, past and present, for Police Appreciation Week Randy Ollis said he was honored to read the proclamation in light ofre recent events where several Charlotte officers lost their life in the line of duty. The proclamation designated May 12-18, 2024, as National Police Week, and encouraged citizens to join the Council in commemorating police officers, past and present, who have Public Works Appreciation Week - Town Manager Heather Hockaday read a proclamation designating the week of May 19-25, 2024, as National Public Works Week. The proclamation encouraged citizens to reflect on the importance of the contributions our public works employees make, protecting our community's health, safety, and quality of life. She  ina agreement. Proclamations  their invaluable service to our community and citizens.  rendered a dedicated service to their communities.  May 2, 2024  1    concluded by saying that the Town has a great public works staff, doing. jobs that no one  wants to do, and she is proud to work with them. Manager's Update - Town Manager Heather Hockaday  1. Project updates  Baker's Creek Pump Station rehabilitation - Mrs. Hockaday reported that the project Lead Service Line Inventory Mrs. Hockaday updated the Council on the statewide EPAI required inventory of service lines that may be composed of lead. She reminded them that Burnsville has never had a bad reading on lead or copper testing, saying that the Town also treats lines with orthophosphate that prevents lead from leaching into water. The Town was awarded a $360,000 partial loan but has still not received the loan offer and acceptance package from DEQ. She said that the inventory must be submitted by October 1st, creating a timing issue due tol how long the competitive With the project being short on time, Mrs. Hockaday asked the Council for authority to issue al Request For Proposals while she waits for documentation and specifics on the loan. Judy Buchanan moved to authorize Town Manager Heather Hockaday to issue an RFP for engineering services on the Lead Service Line Inventory project. Bill Wheeler seconded the motion, which carried. All were in agreement. Water Treatment Plant Improvements Mrs. Hockaday reported that the project finally bid and McGill Associates recommended tentative award to Carolina Specialties Construction who submitted the winning bid of $1,009,158. Judy Buchanan moved to approve the Resolution of Tentative Award to Carolina Specialties Construction, LLC for the Water Treatment Plant project and authorize Mayor Fox to signi it. Bill Wheeler seconded the motion, which carried unanimously. 2. Planning Board's written recommendation, Board of Adjustment - Randy Ollis made a motion to approve the Planning Board's written recommendation amending the text of the. Zoning Ordinance Section 1106, Board of Adjustment and call for a public hearing on the proposed text amendments at the June 6th regular Council meeting. Judy Buchanan seconded the 3. Consideration of al letter of support for Advent Health -Mrs. Hockaday presented a letter of support from Advent Health for an additional 26 beds to submit to the state, saying that the addition would be a benefit to the Town. Randy Ollis said that more beds will be needed as the population ages and he is int full support oft the addition. Bill Wheeler moved to approve the letter of support for Advent Health and their application to develop 26 additional beds and authorize Mayor Fox to sign it. Judy Buchanan seconded the motion, which carried. All were 4. Tax Report - Mrs. Hockaday presented a tax report and stated that the collection rate was 97.89%, with ai few outstanding accounts. She said that staff is working on payment plans  began earlier in the week.  bidding process takes.  motion, which carried. All were in agreement.  ina agreement.  and possible foreclosure for ai few accounts. 1. Public Works Public Works Director Shane Dale  Department Updates  a. Local Water Supply Plan Mr. Dale introduced a resolution and said that the Local Water Supply Plan has been approved by the state. Judy Buchanan moved to  May 2, 2024  2    approve the Resolution For Approving Local Water Supply Plan. Bill Wheeler seconded the motion, which carried unanimously. b. Bakers Creek Pump Station Mr. Dale reported that the bypass system has been set up and is much more dependable and less noisy than before.  2. Finance Finance Officer Leslie Crowder previously provided al budget VS actual and  overtime report.  a. Consideration of audit contract - Mrs. Crowder said that the cost had not changed. Randy Ollis moved to approve the Audit Contract for services provided for the year ended June 30, 2024. Bill Wheeler seconded the motion, which carried unanimously. b. Grant Project Ordinance, Water Treatment Plant Improvements - Mrs. Crowder explained the $20,000 local match for engineering that has already been paid. Judy Buchanan moved to approve the Grant Project Ordinance, Water Treatment Plant Improvements. Randy Ollis seconded the motion which carried. All were in  agreement.  3. Fire Department - Fire Chief Niles Howell presented a call summary for the month of April with 29 calls for the month. He also mentioned various equipment tests that the department 4. Police Department - Police Chief Brian Buchanan presented an activity log and said that the department has promoted from within for the open position created by the retirement of the 5. Zoning/Code Enforcement Zoning Administrator Brian Buchanan mentioned projects 6. Burnsville Town Center Town Center Manager Corbin Cooper was unable to attend due to events at the Town Center but provided Council with a May Town Center report that Yancey Chamber of Commerce Town Manager Hockaday mentioned progress on a memorandum of understanding for Town services provided during the Crafts Fair.  has completed and others that are coming up.  detective and posted aj job advertisement for a new patrol officer. discussed at recent planning board and design review meetings.  mentioned upcoming events. Updates from Advisory Boards and Non-Profits  Closed Session - There was none.  Next Town Council Meeting Budget Meeting on May 28, 2024, 10am.  Regular meeting on June 6, 2024, 6pm.  Adjourn With there being no further business, Randy Ollis moved to adjourn the meeting at  6:30pm. Bill Wheeler seconded, meeting adjourned.  of TL   Thu Ay T.Russell Fox, Mayor  96%  May 2, 2024  3    Russell Fox Mayor Heather Hockaday Town Manager/Attorney Chad Fox Town Clerk  Councilors: Judy Buchanan Denise Collier Randy Ollis Bill Wheeler  Couun of Burnsbille  OFBURNS E RTHCARO  International Firefighters Day  Proclamation May 4th, 2024  WHEREAS, International Firefighters' Day is observed each year on May 4th tol honor and remember past firefighters whol have lost their) lives while serving their communities, to express gratitude to those that have served, and to show supportand appreciation for those who presently serve; and  WHEREAS, firefighters follow al long line oftradition and honor that inspires them tol help colleagues, neighbors and strangers alike, playing an essential rolei in the protection ofl lives and property in our  community; and  WHEREAS, the demands off firefighting are accompanied by both personal and physical tolls that all firefighters knowingly accept while risking their lives to protect the lives ofc others: and WHEREAS, iti isofmajori importance that we increase our efforts to reduce deaths, injuries, and  property losses from fire;  NOW, THEREFORE, BEI ITP PROCLAIMED, that the Burnsville Town Council observe May 4th, 2024, as International Firefighters Dayi in recognition ofour Town, County, and State firefighters, past and present, who, by their faithful and loyal devotion to duties, have rendered invaluable service to our  community and its citizens.  IN WITNESS WHEREOF, the Burnsville Town Council has set their hand and caused the seal oft the  Town ofBurnsville, North Carolina to be affixed, this the 2nd day of May, 2024.  OF EURIS  Thamif T. Russell Fox, Mayor  P.O. Box 97 . Burnsville, North Carolina 28714 . Phone (828) 682-2420 . FAX (828) 682-7757 . wwtowmolbursylleong    Russell Fox Mayor Heather Hockaday Town Manager/Attorney Chad Fox Town Clerk  Councilors: Judy Buchanan Denise Collier Randy Ollis Bill Wheeler  Cowun of Burnsbille  DF BURNS : > PRTHCAROLS  National Police Week Proclamation May 12-18, 2024  WHEREAS, the Town of Burnsville Town Council supports and recognizes the vital role law enforcement officers have within our communities. These servants and their families make enormous personal sacrifices but have answered their community's call to serve in aj profession that comes with inherent danger and at any given time may place them in harms way to secure the well-being of others; WHEREAS, law enforcement officers must be highly trained and appropriately resourced to meet the challenges oft today. This Council will continue to support: and appropriately resource the Burnsville WHEREAS, as we state our supporti for our law enforcement officers, iti is acknowledged that they build relationships and trust with the residents they serve, protect thei innocent, aid those in need, perform their duties in a faira and impartial manner, and remain faithful to their solemn oath; and NOW, THEREFORE, BEI ITPROCLAIMED, that the Burnsville Town Council does hereby designate the week May 12-18, 2024, as National Police Week; an opportunity to commemorate police officers, past and present, who by their faithful and loyal devotion to their responsibilities have rendered a dedicated service to their communities, andi in doing so, have established for themselves an enviable IN WITNESS WHEREOF, thel Burnsville Town Council has set their hand and caused the seal ofthe  and  Police. Department to meet the growing needs of our Town; and  and enduring reputation for preserving the rights and security of all citizens.  Town of] Burnsville, North Carolina tol be affixed, this the 2nd day ofl May, 2024.  OF BUENGS  Tlanei fbx  T.J Russell Fox, Mayor  P.O. Box 97 . Burnsville, North Carolina 28714 . Phone (828)682-2420 . FAX (828)682-7757  wwglowpobumwlleong    Russell Fox Mayor Heather Hockaday Town. Manager/Attorney Chad Fox Town Clerk  Councilors: Judy Buchanan Denise Collier Randy Ollis Bill Wheeler  Coton of Burnsbille  C B)  ORTHCAROIE  National Public Works Week  Proclamation May 19-25, 2024  WHEREAS, public works professionals focus oni infrastructure, facilities, emergency management, and services that are ofv vitali importance to sustainable and resilient communities, public health, and the  well-being oft the people oft the Town of Burnsville; and,  WHEREAS, these infrastructures, facilities, and services could not be provided without the dedicated efforts of public works professionals, who are responsible for rebuilding, improving, and protecting our community'sstreets; water supply, water treatment system, wastewater collection and treatment  systems, public buildings, and other facilities essential for our citizens; and,  WHEREAS, iti isi in thej public interest for the citizens, civic leaders, and children in the Town of Burnsville to gain knowledge and maintain ongoing interest and understanding ofthei importance of  public works employees and public works programs; and,  NOW, THEREFORE, BE: ITI PROCLAIMED, that that the Burnsville Town Council does hereby designate the week May 19-25, 2024, as National Public Works Week; all citizens are encouraged to reflect ont the importance of the contributions our public works employees make to protecting our  community'shealth, safety, and quality of life.  IN WITNESS WHEREOF, the Burnsville Town Council has set their hand and caused thes seal ofthe  Town of Burnsville, North Carolina tol be affixed, this the 2nd day ofl May, 2024.  OFBURENE  Thk  T.I Russelll Fox, Mayor  Tow  P.O. Box 97 . Burnsville, North Carolina 28714 . Phone (828) 682-2420 . FAX (828) 682-7757 . wwnxtpwpotboumnay/llong    RESOLUTION OF TENTATIVE AWARD  WHEREAS, Town of Burnsville has received bids, pursuant to duly advertisement notice therefore, for construction oft the Water Treatment Plant Improvements SRP-D-ARP-0128), and WHEREAS, McGill Associates, PA, the Town's Consulting Engineèrs have reviewed the bids; and WHEREAS, Carolina Specialties Construction, LLC wast the lowest bidder for the Water Treatment Plant Improvements construction contract, in the total bid amount of $1,009,158.00, and WHEREAS, the consulting Engineers recommend TENTATIVE AWARD to the lowest bidder(s). NOW,THERE FORE, BEI IT RESOLVED that TENTATIVE AWARD is made to the lowest bidder, Carolina Specialties Construction, LLC for the Total Bid Amount of $1,009,158.00  BEIT FURTHER RESOLVED that such TENTATIVE AWARD be contingent upon the approval of the North Carolina Department of Environmental Quality- Division of Water Infrastructure. Upon motion of JudySdonan seconded by. B: Wheckr  the above  RESOLUTION was unanimously adopted. This 2r day of May 2024.  Thuk Russell Fox, Mayor  Attest:  S67    Shaping Communities Together  mcgill  April 25, 2024  Ms. Heather Hockaday, Town Manager Burnsville, North Carolina 28714  Town of Burnsville 2Town Square  RE: Recommendation of Award and Certified Bid Tabulation  Water Treatment Plant improvements SRP-D-ARP-0128 Yancey County, North Carolina  Dear Heather:  On April 18, 2024, public bids were opened and read aloud at the Town of Burnsville Board Room for the above referenced project. Two (2) bids were received with the apparent low bid submitted by Carolina Specialties Construction, LLC of Hendersonvlle, North Carolina for a total base bid price of $1,009,158.00. Attached is a certified bid Carolina Specialties Construction, LLC holds an Unlimited General Contracting License with the North Carolina Licensing Board for General Contractors. Carolina Specialties Construction, LLC appears to have the capability to complete the work required for the McGill Associates recommends that the Town of Burnsville tentatively award the construction contract to Carolina Specialties Construction, LLC, for a total base bid amount of $1,009,158.00. This award is contingent upon DWI review and approval of the bid and attachments, including the minority business good faith efforts documentation and ont the satisfactory review oft the low biddersreferences and qualifications. A tentative  tabulation with the details for all the bids submitted.  project. Finally, the low bid amount is within the project budget.  resolution is included in this package.  MCGILL ASSOCIATES 55 BROAD STREET, ASHEVILLE, NC 28801/828.252.0575/MCGILLASSOCIATES.COM    Ms. Heather Hockaday, Town Manager  April 25, 2024 Page 2of2  McGill Associates looks forward to continuing to assist the Town during the construction phase of this project. Uponi tentativer resolution oft the çonstruction contract, we will submit the full bid package to the appropriate funding agencies for approval. If you have any questions or require additional information, please do not hesitate to contact me.  Sincerely,  MCGILLASSOCLATES, P.A. MIKE DOWD, PE 44 Practice Area Leader Enclosures  MPopct2017.47200383Bidea2Daugilerec ofa award.docx    9 mooow 9 o  00 0    BURNSVILLE PLANNING BOARD RECOMMENDATION  TO AMEND THE TEXT OF THE TOWN OF BURNSVILESZONING ORDINANCE: A TEXT AMENDMENT TO ARTICLE 11, SECTION 1106TOWN OF BURNSVILLE BOARD OF WHEREAS, on March 7,2024 the Burnsville Town Council referred to the Burnsville Planning Board a proposed text amendment to Article 11, Section 1106 of the Burnsville Zoning Ordinance entitled "Board of Adjustment" (hereinafter BOA). The text amendment will be to the first paragraph of the section establishing a Zoning Board of Adjustment (see attached WHEREAS, the Zoning Administrator fori the Town of Burnsville presented to the Planning Board, at their regularly scheduled board meeting on April 9, 2024, the proposed text  ADJUSTMENT (BOA)  proposed amendments); and  amendment fori their review and comment; and  WHEREAS, upon review oft the proposed text amendment and pursuant to Article 14, section 1402 oft the Burnsville Zoning Ordinance and N.C.G.S $160D-604 the Burnsville Planning Board shall advise, comment and make written recommendation to the Town Council regarding the adoption of the proposed text amendments and whether the proposed amendments are consistent with any comprehensive land use plan that has been adopted by the Town Council; WHEREAS, the Burnsville Planning Board recommends J, doesNOFrecommend, that the Burnsville Town Council approve the text amendments by a vote of_ 5_too. NOW, THEREFORE, THE BURNSVILLE PLANNING BOARD HEREBY RECOMMENDS AS FOLLOWS:  and  1.  That the proposed text amendment to Article 11, Section 1106 establishing a Zoning Board of Adjustment are statutorily required pursuant to N.C.G.S. 160D-302 and consistent with the provisions of said North Carolina General Statute. 2. The proposed text amendment is reasonable and in the public interest and is not inconsistent with the goals and recommendations oft the Burnsville Comprehensive That the Planning Board recommends V deeNeFrecomment: - that the Burnsville Town Council approve the proposed text amendments to the Zoning  Land Use Plan 2021. Ordinance  3.  Thisthe 9+ day of Apdl  2024.    ATTEST  Burnsville Planning Board Richard Gierloff, Chair Lzgg Consented to (yes/no): Planning Board Members:; Richard Gierloff- Martin Stankus- Teresa Brown- Greg Yuzuik- Jeanne Martin-  AA  YEs 6s YES YE5 VES  Alternates (if applicable): Paul Bradley- Jerri Storie- Cherie Turner-    PROPOSED TEXT AMENDMENT  Article 11, Section 1106-Zoning Board of Adjustment (BOA):  Pursuant Article 14 (amendments) oft the Zoning Ordinance oft the Town of Burnsville and in accordance with N.C.G.S. 160D-302, the text of Article 11, Section 1106 establishing a Zoning Board of Adjustment (BOA) is amended to state that the BOA: shall consist of 5 members selected and appointed by the Town Council for the Town of Burnsville. A member's primary residence shall be located in Yancey County, North Carolina andi they shall own property within the corporate limits of Burnsville, NC. The terms of the members oft the BOA: shall be 3 years. Thei initial board member terms shall be staggered SO that all member's terms will note expire at the same time. The Chair and two other members shall be appointed tos serve 3 year terms and the remaining two seats shall serve 2 year terms. Replacement members may be appointed to serve out the remaining term of vacant seats. Members may be re-appointed for subsequent terms at the discretion of the Town Council. The Town Council will set a compensation rate for BOA members who attend meetings and trainings within the annual Fiscal Budget for the Town that  isa adopted and published in the Rate and Fee Schedule fori the Town of Burnsville.    Russell Fox Mayor Heather Hockaday Town Manager/Attoriney Chad Fox Town Clerk  Councilors: Judy Buchanan Denise Collier Randy Ollis Bill Wheeler  Cotun of Burnsbille  F BURNS 1 THCARO  April2 23,2024 Ms. Micheala Mitchell Division of Health Service Regulation 2704 Mail Center Service Raleigh, NC 27699-2704 Dear Ms. Mitchell:  Chief, Healthcare Planning and Certificate of Need Section  The Town of Burnsville fully supports AdventHealth's Certificate of Need (CON) application to develop 26 additional acute care beds at its approved hospital that willl be developed in Weaverville. The prospect of expanding AdventHealth's acute care bed capacity is particularly promising for the residents oft the Town of Burnsville and surrounding areas. As a rural county that does not host an acute care hospital, many Burnsville residents travel to Buncombe County to receive their healthcare. Traveling for healthcare in rural, mountainous areas presents several challenges for patients and families. For example, the terrain, including winding roads and steep inclines, can make travel slow and difficult, particularly during adverse weather conditions like snowstorms or heavy rains. In emergency situations, such as accidents or sudden illnesses, accessing timely medical care becomes crucial. However, the remote nature of rural, mountainous areas can lead to longer response times for emergency medical AdventHealth's new hospital in Weaverville will dramatically increase access to acute care services for Burnsville residents. The location of AdventHealth's new hospital will be significantly closer for local residents than Mission Hospital in Asheville. AdventHealth's proposal to develop 26 additional acute care beds at the approved hospital facility is at testament tot their ongoing commitment toi improving healthcare accessibility because it will allow our residents greater opportunity to receive care closer to home. lam confident AdventHealth's proposal will greatly enhance the overall healthcare landscapei in the Town of Burnsville and contribute to the betterment of our residents' lives. lurge the Division of Health Service  services, delaying critical care and potentially worsening health outcomes.  Regulation to approve AdventHealth's CON application.  Sincerely, Kel Roxe Russell Fox, Mayor Town of Burnsville OF a  P.O. Box 97 . Burnsville, North Carolina 28714 . Phone (828) 682-2420 . FAX/(828)682-7757 . wwwtowmolumaylleong    REAL PROP $17,083.14 $986.87 $198.34 $196.38 $212.68 $235.23 $257.34 $117.90  PERSONAL PROP  TOTAL $17,956.02 $1,190.98 $342.04 $390.96 $1,483.52 $462.33 $589.24 $534.85 $511.18 $553.72 $24,014.84  2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 TOTALS 1-May 2024  $872.88 $204.11 $143.70 $194.58 $1,270.84 $227.10 $331.90 $416.95 $511.18 $553.72 $4,726.96  $19,287.88    5/1/2024 9:34:20. AM Town of Burnsville Tax) Year 2023 Grand Totals:  Collections Rate Report  Page: 1of1  Charges $849,234.85 $849,234.85  Collections $831,278.83 $831,278.83  Net $17,956.02 $17,956.02  Collections Percentage  97.89% 97.89%    RESOLUTION FOR. APPROVING LOCAL WATER SUPPLY PLAN  WHEREAS, North Carolina General Statute 143-355 () requires that each unit ofl local government that provides public water service or that plans to provide public water service and each large community water system shall, either individually or together with other units of local government and large community water systems, prepare and submit al Local Water Supply Plan; and WHEREAS, as required by the statute and in the interests of sound local planning, al Local Water Supply Plan fort the Town of Burnsville, has been developed and submitted to the Burnsville Town Council WHEREAS, the Burnsville Town Council finds that the Local Water Supply Plan is in accordance with the provisions of North Carolina General Statute 143-355 () and that it will provide appropriate guidance for the future management of water supplies for the Town of Burnsville, as well as useful information to the Department of Environmental Quality for the development of a state water supply plan NOW, THEREFORE, BE ITI RESOLVED by the Town Council of the Town of Burnsville that the Local Water Supply Plan entitled, Burnsville Local Water Supply Plan dated March 18, 2024, is hereby approved and shall be submitted tot the Department of Environmental Quality, Division of Water  for approval; and  as required by statute;  Resources; and  BE IT FURTHER RESOLVED that the Burnsville Town Council intends that this plan shall be revised to reflect changes in relevant data and projections at least once every five years or as otherwise requested by the Department, in accordance with the statute and sound planning practice.  This the_ 2nd day of Way 202+  Name:. T.Russell Fox  Title: Signature:  Mayor Themk  ATTEST:  C    4/26/24, 10:32AM  DWR: : Local Water Supply Planning  Burnsville and/or DWR. 1. System Information Contacti Information Water SystemN Name: Burnsville MaillingA Address: POBOX97 Contact Person: Phone: Secondary Contact: AaronN Miller MallingA Address: POE Box97 Distribution: System Asbestos Cement Castl Iron Ductilel Iron Polyvinyl Chloride  2023 V  TheD Divisiono ofv Water Resources (DWR) providest thec datac contained withint thisl Local Water Supply! Plan (LWSP) as acourlesy ands service toourd  DWR staff does notf field verify data. Neither  DWR, nora anyo other party! Involvedi int thep preparation ofthisl LWSPa attestst thatt the datai isc completelyf free ofe errors ando omissions. Furthermore, datau users are cautioned thatL LWSPsI labeled PROVISIONAL havey yetto toben reviewed byD DWRS staff. Subsequent review mayr resulti ins significant revision. Questions regardingt thes accuracy or limitations ofi usage ofti thisc datas should be directed tot thev waters system  PWSID: 01-00-010 Ownership: Municipalily Tile: Public Works Director Coll/Mobile: Phone: 828-682-6868 CellMobile:  Complete  Burnsville, NC2 28714 Shane Dale 828-682-2420 Burnsville, NC2 28714 Linel Type  Size Range (Inches) 4-12 4-12 4-12 2-10  Estimated % ofli lines 8.00% 30.00% 32.00% 30.00%  Whata aret thee estimated totalr miles ofc distribution systemli lines? 21 Miles Howr manyf feeto ofc distributionl Iinesv werer replacedo during2 2023? 1,000F Feet Howr manyf feeto ofr newv waterr mains werea added during2 2023? OFeet Howr manyn metersv werer replacedi in: 2023? 75 Howo olda aret thec oldestr metersi inthiss system? 26Y Year(s) Howr manyn metersf foro outdoorv water use, such asi irigation, arer noth billedf fors sewers services? 6 Whati ist thiss system'sf finished waters storaged capacity? 2.55001 Million Gallons Doest thiss system have aprogramt tow work orf flush hydrants? Yes,Annually Doest thiss system have av valvee exercise program? No,As Needed Doest thiss systemh have ac cross-connection program? Yes Doest thiss systemh have ap programt tor replacen meters? Yes Doest thiss system have ap plumbingr retrofitp program? No Doest thiss system have ana activev watero conservation; publice education program? No Doest thiss system have al leako detectionp program? No Water Conservation Whatt type ofrates structurei is used? Increasing! Block 2. Water Use Information Service Area Nolichucky River (05-1)  Hasv waterp pressure! beeni inadequatei ina anyp partoft thes systems sincel lastu update? Lineb breaks thatv werer repairedq quicklys should not bel included. Yes  Programs  Hown muchr reclaimedv watero doest thiss system use? 0.0000N MGD Forh howr many connections? 0 Does thiss systemH have anir interconnectiony witha anothers system capable ofp providingy wateri inane emergency? No  Sub-Basin(s)  %ofs Service! Population 100%  County(s) Yancey  %of Service Population 100%  What wasth they year-round population servedi in: 2023? 3,970 Hast thiss system acquirede anothers systems sincel lastr report? No  What wastl thes seasonalp populationa andr months servedir in2 2023? (fa applicable) 480(N May. JunJ JulA Aug Sep Oct)  Water Useb by Type Typec ofl Use Residential  Metered Connections 1,263  Metered Averagel Use (MGD) 0.1990  Non-Metered Connections 0  Non-Metered Eslimated Use (MGD) 0.0000  ntps/www.nowaterorgwuDCmppiwsPhepontplppac-0.c00.0108year-2023  1/3    4/26/24, 10:32AM Commercial Industrial Institutional  DWR:L Local Water Supply Planning  262 4 21  0.1570 0.0410 0.0310  0 0 0  0.0000 0.0000 0,0000  Howr muchy waterv wasu usedf fors system processes (backwash, linec cleaning, flushing, etc.)? 0.0350M MGD  3. Water Supply Sources Monthly' Withdrawals &F Purchases Jan Feb Mar Apr  Average Daily Use (MGD) 0.7750 0.7440 0.7360 0.7320  Max Day Use (MGD) 0.9860 0.9900 0,9910 0,9840  Average Daily Use (MGD) 0.7620 0.7320 0.7410 0.7460  Max Day Use (MGD) 0.9870 0.9910 0.9870 0,9880  Average Daily Use (MGD) 0.7880 0.7520 0.7360 0.7540  Max Day Use (MGD) 0.9870 0.9860 0.9760 0.9660  May Jun Jul Aug  Sep Oct Nov Dec  Surface Water Sources Stream BOWLENS CREEK (NF) BOWLENS CREEK( (SF) CANE RIVER Surface Water Sources (continued) Stream BOWLENS CREEK (NF) BOWLENS CREEK (SF) CANE RIVER  Average! Daily Withdrawal MGD Days Used 0.0000 0 0.0000 0 0.7500 365  Maximum Day Withdrawal (MGD) 0.0000 0.0000 0.9910  Available Raw Water Supply MGD *Qualifier 0.2500 F 0.2500 F 1,4800 F County Yancey Yancey Yancey  Usable On-Stream Raw Water Supply Storage (MG) 0.0000 0.0000 0.0000  Reservoir  Qualifier: C-ContractAmount, SY20-20-year Safe) Yield, SY50-50-year Safey Yield, F=20% of7 7Q10 ord otheri instreamf flown requirement, CUA=Capacity! Use AreaF Permit  Reservoir  Drainage Area (sqmi) 2 1 47  Metered? Yes Yes Yes  Sub-Basin Nolichucky River (05-1) Nolichucky River (05-1) Nolichucky River (05-1)  Year Offline  Use Type Emergency Emergency Regular  Whati ist thiss system's off-stream rawy water supplys storage capacity? OMiliong gallons Arey your requiredt tor maintain minimumf flows downstream ofitsi intake ord dam? Yes Doest thiss systema anticipatet transferrings surface waterk between riverb basins? No  Ares surface waters sourcesr monitored? Yes, Daily Water Treatment Plants Plant Name Town ofBurnsville  Permitted (MGD) Capaciy 1.0000  IsR Raw Water Metered? Yes  IsFinished Water Ouput! Metered? Yes  Source Canei River /Bowlens Creek  Dide average daily water production exceed8 80% of approved plant capacity forfi five consecutive days during 2023? No Dida average dallyy waterp production exceed9 90%0 ofa approvedp plant capacityf forfi five consecutive days during: 2023? No Arep peako dayo demandse expectedt to exceedt thew watert treatment planto capacityl int ther next 10y years? No  Ifyes, was anyv waterc conservation! implemented? Ifyes, was anyv water conservationi implemented? 4. Wastewater Information Monthly! Discharges Jan Feb Mar Apr  Average Daily Discharge (MGD) 0.6610 0,6510 0.7070 0.5590  Average Daily Discharge (MGD) 0.5090 0,5180 0.4750 0.5170  Average Daily Discharge (MGD) 0.6150 0.3760 0.3870 0.4310  May Jun Jul Aug  Sep Oct Nov Dec Avg Dally  Bumsville's 2023 Monthly! Discharges  ttps:/www.nowaterorgwuDclappl-wSP/reportpnp/Pw8d-01-00.0108year-2023  2/3    4/26/24, 10:32AM  DWR:L Local Water Supply Planning  Hown many's sewerd connections doest thiss system! have? 1,043 Hown manyy waters service connections withs septics systems does thiss systemh have? 499 Aret there planst tob buildo ore expandv wastewatert treatmentf facllitlesl Int then next1 10y years? No  Wastewater Permits NC0020290 WWTP NC0075965 WTP 5.F Planning Projections Year-RoundF Population SeasonalF Population Residential Commercial Industrial Institutional System Process Unaccounted-or  PermitN Number Type Permitted Capacity Design Capacity AverageA Dally Discharge Annual Maximum Day Discharge  Receivings Stream CANE RIVER  Receiving! Basin Nolichucky River (05-1)  (MGD) 0.8000 0.0480  (MGD) 0.8000 0.0480  (MGD) 0.4910 0.0417  (MGD) 4.4000 0.0480  LITTLE CRABTREE CREEK Nolichucky River (05-1)  2023 3,970 480 0.1990 0.1570 0.0410 0.0310 0.0350 0.2870  2030 4,010 490 0.2005 0.1600 0.0430 0.0330 0,0350 0.3406  2040 4,040 500 0.2020 0.1700 0.0450 0.0350 0.0350 0.3519  2050 4,070 510 0.2035 0.1800 0.0470 0.0370 0.0350 0.3632  2060 4,100 520 0.2050 0.1900 0.0490 0.0390 0.0350 0.3744  2070 4,130 530 0.2065 0.2000 0.0510 0.0410 0.0350 0.3857  Thep projectedu unaccounted-for demandv wasa adjustedt to4 42%0 ofte totald demand whichi ist the! historicalr median fort thep period: 2019-2023.  Demand vsF Percent of Supply Surfacel Water Supply GroundV Water Supply Purchases Future Supplies TotalA Available Supply( (MGD) ServiceA Areal Demand Sales Future Sales TotalD Demand( (MGD) Demande as Percento ofs Supply informationint ther notes field,  2023 1.4800 0.0000 0.0000 1.4800 0.7500 0.0000 0.7500 51%  2030 1.4800 0.0000 0.0000 0.0000 1.4800 0.8121 0.0000 0.0000 0.8121 55%  2040 1.4800 0.0000 0.0000 0.0000 1,4800 0.8389 0.0000 0.0000 0.8389 57%  2050 1.4800 0.0000 0.0000 0,0000 1.4800 0,8657 0.0000 0.0000 0.8657 58%  2060 1.4800 0.0000 0.0000 0.0000 1.4800 0.8924 0,0000 0.0000 0.8924 60%  2070 1.4800 0.0000 0.0000 0,0000 1.4800 0.9192 0.0000 0,0000 0.9192 62%  Thop purpose ofthea above chartistos showa ag generali indication ofhowt thek long-term per capitav water demando changes overt time." Thep pero capita watero demand may actually be different thani indicated duet to seasonal populations andt thes accuracy ofd datas submitted. Waters systemst thath have calculatedk long-term pero capita watero demand! based onan methodology thatp produces different results mays submitt their Yourl long-term waterd demandi is 50g gallons pero capita perc day. What demandr management; practices doy youp plant toi implement tor reducet thep pero capita water demand (le. conduct regular water audits, Implement aplumbingr retrofitp program, employ practices sucha as rainwater harvesting orr reclaimedv water)? Ifthesep practices are elsewhere Iny yourp plan, Indicate where thep practices are discussed here.  Aret there otherc demandi management practices) your willir implementt tor reducey yourf futures supply needs? Whats supplies othert thant thec onesli listedi inf futures supplies areb beingo conslderedt tor meety yourf futures supply needs? Howo doest thev waters systemi intendt toi implement thec demandr management ands supply planningo components above?  Additional Information  Hast thiss system participatedi inr regional water supply orw water usep planning? No Whatn majorv waters supplyr reports ors studies were usedf forp planning?  Please describe anyo other needs ori issuesr regarding, yourv waters supply sources, anyv waters system deficlencles orr neededi improvements (storage,t treatment, etc.) or your abilityt to meet present andf futurey water TheD Divisiono ofWater Resources (DWR) providest thed datac contained withint thisl Localy Water Supply Plan( (LWSP) as a courtesy ands servicet to our customers. DWRS staffo does notf fieldy verify data. Neither DWR, nora anyo other partyi involvedi int they preparationd oft thisL LWSP attests! that! thec datais is completely free oferrors ando omissions. Furthermore, datau users are cautionedt thatL LWSPS labeled PROVISIONAL have yett tober reviewed by DWR staff. Subsequentr review mayr resuiti ins significantr revision. Questions regarding the accuracy orl limitations oft usage oft this datas should be directedt tot thev water system  needs. Includeb botho quantity ando quality considerations, asv wella asfi financial,t technical, managerial, permitting, ando compllancel issues;  and/or DWR.  htps/Nww.nowale:orgpwuDCapplwsPieputpnpfpwsi-0ic0.0108year-2023  3/3    S. Gillespie, P.A. CertifiedPublic. Accountant  April 5, 2024 To the Town Council Members Town of Burnsville Town Square Burnsville, NC 28714 ended. June 30, 2024. Audit Scope and Objectives  We are pleased to confirm our understanding of the services we are to provide for Town of Burnsville for the year We will audit the financial statements of the governmental activities, each major fund, the business activities, the aggregate discretely presented component unit and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements, of Town of Burnsville as of and for the year ended June 30, 2024. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as managements discussion and analysis (MD&A), to supplement Town of Burnsville's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential parto of financial reporting for placing the! basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to Town of Burnsville's RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other! knowledge we obtained during our audit of the basic financial statements. We willr not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by 2) Local Government Employees' Retirement System's Schedules of the Proportionate Share of the Net Pension We have also been engaged to report on supplementary information other than RSI that accompanies Town of Burnsville's financial statements. We will subject the following suppemenaymtomation to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on iti in relation to thet financial statements as a whole in a report combined with our  GAAP and willl bes subjected to certain limited procedures, but will not be audited:  1) Management's Discussion and Analysis. Asset and Contributions  auditor's report ont the financial statements. 1) Schedule of expenditures of federal awards. 2) Combining and individual fund statements  3) Budgetary schedules  The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and issue an auditor's report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when  291 Beams Drive, P.O. Box 725, Spruce Pine, NC: 28777 (828)520-1373 Fax (828)520-1372  Member: American Institute of Certified Public Accountants - North Carolina Association of Certified Public Accountants    considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise fromf fraud ore error and are considered materiali ift there is as substantial likelihoodthat, individually ori int the aggregate, theywouldi influence thej judgment of a reasonable user made based ont the financial Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and' Title2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).  statements. The objectives also include reporting on:  accordance with Government. Auditing Standards.  Auditor's Responsibilities for the Audit of the Financial Statements and Single Audit  We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions oft the Uniform Guidance, and willi include tests of accounting records, a determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation, We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncomplance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed tod detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any. violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports requiredi for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of thet physical existence ofi inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorney as part of the engagement, and the attorney may bill you fort the We have identified the following significant risk(s) of material misstatement as part of our audit planning:  exercise professional judgment and maintain professional skepticism throughout the audit.  provide reasonable assurance of detecting waste or abuse.  extend to any later periods for which we are not engaged as auditors.  reasonable period of time.  inquiry.  1. Management Override of Controls 2. Improper Revenue Recognition    3. Segregation of Duties  Wer may, from time to time and depending on the circumstances, use third-parly service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work We will obtain an understanding of the government and its environment, including the system of internal control, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error ori fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide al basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, msrepresentation, or the override ofi internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, willl bel less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government. Auditing Standards, As required byt thel Uniform Guidance, we will perform tests of controls over compliance to evaluate thes eftectiveness oft the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those. charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. As! part of obtaining reasonable assurance. about whether the financial statements arel free ofr material misstatement, we will perform tests of Town of Burnsville's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not bet to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Goverment Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of Town of Burnsville's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures willl bet to express an opinion on Town of Burnsville's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Oura audit will be conducted ont the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements;  provided by any such third-party service providers. Audit Procedures--internal Control  expressed in our report on internal control issued pursuant to the Uniform Guidance.  Audit rocedurei-Complanee  Uniform Guidance.  Responsibilities of Management for the Financial Statements and Single Audit    and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible fori implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America; and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibilty for program compliance and You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records, and related information available to us; for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government's abilityt to continue as a going concem for the 121 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and related Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and You are responsible for the design and implementation of programs and controls toj prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles ini internal control, and (3) others where the fraud could have a material effect on thei financial statements. Your responsibilties. include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others, In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is managements responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements andi fort the preparation of the schedule of expenditures offederal awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to [include the audited financial statements with any presentation of the schedule ofe expenditures of federal awards that includes our report thereon OR make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards no later than the date the schedule ofe expenditures of federal awards is issued with our report thereon). Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) youl believe the schedule ofe expenditures of federal awards, includingi its form and content, is stated fairlyi in accordance withi the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards.  for the accuracy and completeness of that information,  matters.  int the aggregate, to the financial statements of each opinion unit taken as a whole.  schedule of prior audit findings should be available for our review on May 15, 2024.    You are also responsible for the preparation of the others supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to [include the audited financial statements with any presentation of the supplementary information that includes our report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon). Your responsibilities include acknowledging to us in the written representation letter that (1)you are responsiblet for presentation of thes supplementary! information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibilty includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timinga and We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of Town of Burnsville in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government. Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to periorm any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibillties for the financial statements, schedule of expenditures of federal awards, and related notes, and any other nonaudit services wep provide. Youw will be required to acknowledge int the management representation letter our assistance with preparation of the financial statements, the schedule of expenditures of federal awards, and related notes and that you have reviewed and approved the financial statements, the schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted responsibility for them. Further,y you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's reports, and corrective action plan) along with the Data Collection Form to the Federal Audit Clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's We will provide copies of our reports to the Town Council Members; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of S. Gillespie, PA and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals willl be made available upon request and in at timely manner to the State of North Carolina or its designee, ai federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality  interpretations underlying the measurement or presentation of the supplementary information,  format for providing that information.  Other Services  results of those services; and accept responsibility for them. Engagement Administration, Fees, and Other and willl locate any documents selected by us fort testing.  reports or nine months after the end of the audit period,    review oft the audit, tor resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of S. Gillespie, PA personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained The audit documentation for this engagement will be retained for a minimum of five years after the report release date ori for any additional period requested by the State of North Carolina. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the Sharon Gillespie is responsible for supervising the engagement and signing the reports or authorizing another Our feei for these services willl be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, confirmation service provider fees, etc.) except that we agree that our gross fee, including expenses, will not exceed twenty-one thousand seven hundred fifty ($21,750.00) dollars. Ours standard hourly rates vary according to the degree of responsibility involved and the experience level oft the personnel assigned toy your audit. Ouri invoices fort theset fees willl be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue andr may not ber resumed until your account is paid ini full. If we elect tot terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the engagement. If significant additional time is necessary, we will keep you informed of any We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Town Council Members of Town of Burnsville. Circumstances may arise in which our report may differ fromi its expected form and content based on the results of our audit. Depending ont the nature oft these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-ol-matter or other-matter paragraph to our auditor's report, orif necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you. in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from The Government. Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not top provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) the reporti is ani integral part of an audit periormed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance wills state that the purpose of the report oni internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance, Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to Town of Burnsville and believe this letter accurately summarizes the significant terms of our engagement. lfy you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us.  therein to others, including other governmental agencies.  audit finding for guidance prior to destroying the audit documentation.  individual to sign them. We expect to begin our audit on approximately July17,2024.  problems we encounter and our fees willl be adjusted accordingly.  Reporting  this engagement.  Very truly yours, S. Guespie, PA S. Gillespie, PA    RESPONSE:  This letter correctly sets forththe) understanding gTownof Burnsville. Management: signature: YOeuthh E Title: Town managu Date: 5-3-24 Governance signature: Tlane hy Date: - 5-3424  Title:  MGyor    LGG-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  The Governing Board TOWN COUNCIL MEMBERS of Primary Government Unit TOWN OF BURNSVILLE  and Discretely Presented Component Unit (DPCU) (ifa applicable)  N/A  Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Govemmental Unit(s)  and Auditor Name S. GILLESPIE, PA Auditor Address  29 BEAMS DRIVE SPRUCE PINE, NC 28777  Hereinafter referred to as Auditor  for Fiscal Year Ending 06/30/24  Date Audit Will Be Submitted tol LGC Must be within four months ofl FYE  10/31/24  hereby agree as follows;  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied int the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non- major government: and enterprise funds, the internal service fund type, and the fiduciary fund types). The basic financial statements shall include budgetary comparison information in al budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds, 2. At a minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. The Auditor shall perform the audit in accordance with Govemment. Auditing Standards (GAGAS) if the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period. The auditor shall perform a Single Audit if required by Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires ai federal single audit in accordance with the Uniform Guidance ($200.501), itis recommended that the Auditor and Governmental Unit(s). jointly agree, in advance of the execution of this contract, which party is responsible for submission of the audit and the accompanying data collection form to thel Federal Audit Clearinghouse as required under the Uniform Guidance (S200.512).  Effective for audits of fiscal years beginning on or after June 30, 2023, the LGC will allow auditors to consider whether a unit qualifies as a State low-risk auditee based upon federal criteria in the Uniform Guidance $200.520(a), and (b) through (e) as it applies to State awards. In addition to the federal criteria in the Uniform Guidance, audits must have been submitted timely to the LGC. Ifin the reporting year, or in either oft the two previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late, then  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  the report was not submitted timely for State low-risk auditee status. Please refer to "Discussion of Single Ifthe audit and Auditor communication are found in this review to be substandard, the results oft the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifa an entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in a timely manner with the requests of 4. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements oft the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report isi issued, The audit shall include such tests oft the accounting records and such other auditing procedures as are considered by the Auditor to be necessary int the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully 5. If this audit engagement is subject to the standards for audit as defined in Govemment Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Govemment Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report tot the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a Ift the audit engagement is not subject to Govemment Auditing Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this 6. Itis agreed that time is oft the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. Ifit! becomes necessary to amend the audit fee or the date that the audit report will be submitted tot the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review oft the Governmental Unit's (Units') systems ofi internal controi and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shalli include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 oft the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that For GAAS or Govemment. Auditing Standards audits, if an auditor issues an AU-C $260 report, commonly referred to as "Governance Letter," LGC staff does not require the report to be submitted unless the auditor cites significant findings or issues from the audit, as defined in AU-C $260.12 -, .14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious reviewed with those charged with governance, and other significant matters. If matters identified during the audit were required to be reported as described in AU-C $260.12-.14 and were communicated in a method other than an AU-C $260 letter, the written  Audits in North Carolina" on the LGC's website for more information.  the group auditor in accordance with AU-6 $600.41-S $600.42.  explained in an attachment to this contract.  peer review analysis that may result in additional contractualr requirements.  contract or in an amendment.  explanation of the change shall be submitted to the Secretary of the LGC for approval.  report with the Secretary oft the LGC.  documentation must be submitted.    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev, 11/2023  8. All local govemment and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related toi internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related worki in the State of North Carolina. Approval is also required for the Alternative Compliance Examination expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for  Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds system improvements and similar services of a non-auditing nature.  9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary oft the LGC, This also includes any progress billings [G.S. 159-34 and 115C-447). All invoices for audit work shall be submitted in PDF format to the Secretary oft the LGC for approval, the invoice marked 'approved" with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary oft the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) asi required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC. Association of CPAS (NCACPA) Peer Review Committee or NC State 11. Ift the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either int the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not bel limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all ofi its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under thel law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the 13. Ift the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary oft the LGC toi have a pre-issuance review ofi its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the  ofh hospitals.  Board of CPA Examiners (see Item 13).  bond documents,  required number of copies of the report of audit to the Governing Board uponcompletion.  audit report upon submission to LGC Staff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary oft the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent oft the Auditor. Ifthe LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements and/ or the compliance section, those corrections shall be provided within three business days of notification unless 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary oft the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the changel includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties tot the contract. It shall then be submitted to the Secretary of the LGC for approval. No change tot the audit contract shall be effective unless approved by the Secretary of the LGC. 17. A copy oft the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached tot this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as iffully set forth herein as part of this contract. In case of conflict between the terms oft the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms oft this contract are specifically deleted in Item 30 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19, A separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and as separate audit report isi issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Govemmental Unit and Auditor of contract approval by email. The audit should not be started before the 22. Retention of Client Records; Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N. .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to  another deadline is agreed to by LGC Staff.  ork both as may be agreed upon by the Governing Board and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary of thel LGC. contract is approved.  requesting the return of records.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  23, This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event ofb breach or default on one occasion ori instance shall not constitute the waiver of such right, breach or 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved 26, E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the Independence rules of the AICPA Professional Code of Conduct and Govemment. Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a' "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. Ift the. Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. If the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit workpapers. Allr non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results oft the services performed. Ift the Auditor is able to identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation tot the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a' "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," ifr required under 20 NCAC 03 .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary fort the purpose ofidentifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20  termination shall be effective until approved in writing by the Secretary of the LGC.  default on any subsequent occasion or instance.  by the Secretary of the LGC. NCGS Chapter 64, Article 2.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status oft the prior year audit findings;  financial statements; and  NCAC 03 .0502(c)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  30. All oft the above paragraphs are understood and shall apply to this contract, except thet following  numbered paragraphs shall be deleted (See Item 171 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process andi instructions Ine effect at thet time of submission. Refer to the N.C. Department of State Treasurer website at ntps.www.nereasurercomlaiateandkoca- government-financedwsontpalgpvemmen-commisionsummiting-youraud: tot the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2023  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Govemment Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit Third Party Ifa applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented tot the LGC without this information will be not be approved.  results of these services: Name: CHRISTEN ROBERTSON  Title and Unit/Company; ACCOUNTANT  Email Address: ritempersondyahoacom  OR Not Applicable Identification of SKE Individual on the LGG-205 Contract is not applicable. for  GAAS-only audits or audits with FYES prior lo. June 30, 2020.)  2. Fees may not be included In this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included int this contract or in any invoices requiring approval of the LGC. See 3, The audit fee information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission oft the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment tot this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted toi the Secretary of the LGC. Alli invoices for services rendered Ina an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made, Payment before approval is a violation of law. (This paragraph not applicable to contracts  Items 8 and 131 for details on other allowable and excluded fees.  and invoices associated with audits of hospitals).  Primary Government Unit  TOWN OF BURNSVILLE  Audit Fee (financial and compliance if applicable) $ 16,312.50 Fee per Major Program (ifr not included above) $ Financial Statement Preparation (incl. notes and RSI's 5,437.50  Additional Fees Not Included Above (if applicable):  AIl Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliance If applicable) $ Fee per Major Program (If not included above) Financial Statement Preparation (Incl. notes and RSI! $ All Other Non-Attest Services TOTAL. AMOUNT NOT TO EXCEED  $ $ N/A $  21,750  Additional Fees Not Included Above (if applicable):  $ $ Page 7    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  SIGNATURE PAGE AUDIT FIRM  Audit Firm* S. GILLESPIE, PA SHARON GILLESPIE, CPA Date* 04/15/24  Authorized Firm Representative (typed or printed)*  CPA  zioida Email Address* hamflepiegHliouhnt  GOVERNMENTAL UNIT  Governmental Unit* TOWN OF BURNSVILLE Date Governing, Board Approved Audit-Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* RUSSEL FOX, MAYOR Date M 5-3-24  Tlmk 5-2-24  ISignature* Wh354 Email Address" myerçlowpoloumvlcors  Tlanlk  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT = PRE-AUDIT CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument. has been pre-audited in the manner required by The Local Govemment. Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act.  Sum Obligated by This Transaction: LESLIE CROWDER, FINANCE OFFICER of Date Pre-Audit Çertificate* 5 0-a4  $  21,750 Gouch  Primary Governmental Unit Finance Officer* (typedo or printed Signature*  Kal Email Address*  Page 8    Russell Fox Mayor Heather Town Manager/Attorney Hockaday Chad Fox Town Clerk  Councilors: Buchanan Judy Denise Collier Randy Ollis Bill Wheeler  Cown of Burnsuille  OF BURNS  RO  Grant Project Ordinance Water Treatment Plant Improvements  BE IT ORDAINED by the Burnsville Town Council, pursuant to Section 13.2 of Chapter 159 of the general statutes of North Carolina, the following grant projects are Section 1. The project is the NC DEQ (Division of water infrastructure) ARPA funding from the State Fiscal Recovery Fund, described in letter ofI Intent tol Fund dated the 24thof August 2022 from NCDEQ to this unit, to wit: Project No: SRP-D-ARP 0128 Section 2. The officers of this unit are hereby directed to proceed with the grant project within the terms of the grant documents, the rules and regulations of NCDEQ and the Section 3. The following revenues are available to complete the design, engineering, and construction activities and aj portion oft the grant administration for this project:  hereby adopted:  budget contained herein.  Water Treatment Plant Improvements Funds:  Grant revenues $1,345,706 Local Match Total Project revenues: $1,365,706  $20,000  Section 4. The following amounts are appropriated for the project:  Water Treatment Plant Improvements Construction Costs $ 1,009,158 Contingency Engineering Costs $128,000 Additional. Design & Permitting Administration Costs $15,000 Total Project cost: $1,365,706  $193,548 $20,000  P.O. Box 97 . Burnsville, North Carolina 28714 . Phone (828) 682-2420 . FAX (828) 682-7757 . wwnwtowmolpumaylleong    Section 6. Requests for funds should be made to the grantor agency in an orderly and Section 7. The Finance Officer is directed to report quarterly on the financial status of each project element in Section 4 and on the grant revenues received or claimed. Section 8. The Budget Officer is directed to include a detailed analysis of past and future costs and revenues on this grant project in every budget submission made to this board. Section 9. Copies of this Grant Project Ordinance shall be made available to the Budget Officer and the Finance Officer for direction in carrying out this project.  timely manner as funds are obligated and expenses incurred.  ADOPTED this 2nd day ofMay, 2024.  Thk  Mayor  ATTEST:  OF BUR  262rf    1  5 2  5    Police Activity Logs  April 2024 Officer Calls  6% 27% 3%  28% 6%  "Vehicle Stops "CallF For Service mS Side Street Patrol Vehicle Accident "Extra Patrol Vehicle Lockout  30%  Officer Actions  7% 10% 23% 12% 2% 22% 24%  BC Citation Issued DA Arrest Made EN No Action Needed DE Business Checked BV Warning Issued DA Assisted. Other Agency a Assisted Motorist  hello  mmy  ATAFO    May Update: Burnsville Town Center Report  May Events at The Burnsville Town Center:  This month we have a total of 27 events. The NRA. Annual Meeting tonight, followed by the 8th-grade dance tomorrow, and a recital on Saturday. Mark your calendars for a special treat on Saturday, May 11th, as Dylan Wilson takes the  stage for a concert you won't want to miss.  Looking ahead to June, we maintain our momentum with another 27 events lined up. While many are private events, we are hosting another Life Line Screening  on the 6th and The Hard Times Benefit Concert on the 21st.  Apologies for my absence at the meeting. Qur packed schedule reflects our dedication to providing top-notch experiences for our renters. There's never a dull  moment at the Burnsville Town Center.  BTC Manager- -Corbin-