An agenda meeting of the Fayette County Board of Commissioners was held at 10 a.m. on Tuesday, April 16, 2024, at the Fayette County Courthouse first floor commissioners  conference room, 61 East Main Street, First Floor, Uniontown PA.  In attendance-  Commissioner Chairman Scott Dunn Commissioner Dave Lohr Commissioner Vincent. A. Vicites Chief Clerk Amy Revak County Solicitor Jack Purcell  Commissioner Dunn welcomed everyone to the meeting at 10:04 a.m. He announced that there were issues with the internet and said if it goes off, the meeting will be stopped until it is restored. He asked everyone to stand for a silent prayer, which was  followed by the pledge of allegiance.  Chief Clerk Revak read the proclamations and recognitions.  Proclamations/Recognitions Donate Life Month - April 2024 Safe Digging Month- April 2024  National Public Safety Telecommunicators Week - April 14-20, 2024  Denim Day- April 24, 2024  Economic Development Week - May 6-10, 2024 Mental Health Awareness Month- May 2024 Luke Hamaker- Recycling Ambassador certificate  A motion was made by Commissioner Dunn and seconded by Commissioner Lohr to amend the agenda to include Motorcycle Safety and Awareness Month- May 2024.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Public Comment on Agenda Items- None  1    Adult Probation Office Jim Kovacs read the agenda item.  AI motion was made by Commissioner Vicites and seconded by Commissioner Lohr to consider placing on the agenda approval of the submission of the Pennsylvania Commission on Crime and Delinquency, PCCD, Grant Application ID: 43900; Titled: Fayette Co. IP & Treatment Programs FY 2024-2025. Fayette County is eligible for a maximum award of $180,000.00, of which, $108,00.00 is for non-treatment services, budgeted for personnel costs of adult probation officers. If awarded, the grant will run  from July 1, 2024 to June 30, 2025. Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously Assessment Office  Rebecca Cieszynski presented the agenda items.  A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to Approval of the following Veterans for real estate tax exemption as they have been approved by the Pennsylvania Department of Military Affairs having been qualified as  consider placing on the agenda:  100% disabled veterans. George E Newman Parcel 17-15-0251-01 Gerald D Farkas Parcel 28-08-0077 Robert Warner Parcel 17-05-0020 Brian K. Anderson Parcel 09-11-0095-01 Duane K Brougher Parcel 04-15-0026  5 year renewal Uniontown PA 15401 New Application Perryopolis PA 15473 New Application New Application New Application  558 Georges Fairchance Road Georges Township 220 Constitution Street Perryopolis Boro 262 Cope Road 204 Deerfield Road 412 Rose Lane  Perryopolis PA 15473 Jefferson Township Connellsville PA 15425 Dunbar Township Mount Pleasant PA 15666 Bullskin Township  Approval for five assessors to attend the Assessors Association Annual Conference May 8th to 10th at Seven Springs Mountain Resort. Each assessor will receive 15 continuing education credits toward their biannual state certification requirement. Cost is  2    $585 per person registration and classes. This is budgeted for in 4136.53350. Rebecca Cieszynski, Jared Billy, Billie Jo Guthrie, Sam Murphy, Brenda Shaffer.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously Behavioral Health Administration Dave Rider presented the agenda item.  An motion was made by Commissioner Vicites and seconded by Commissioner Lohr to consider placing on the agenda approval of the following agreements and modifications.  Contract Value $21,040  Period 03/06/24-06/30/24  Base Contract Agreement 2023-2024 Family Ties Home Care, Inc. Modification Agreement #1 2023-2024 Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously Children and Youth Services John Fritts presented the agenda items. consider placing on the agenda:  Rehablinks  $38,000  07701/23-06/30/24  Ar motion was made by Commissioner Vicites and seconded by Commissioner Lohr to Approval of a FY2023-24 Purchase of Service Agreement between the County of Fayette, through Fayette County Children & Youth Services and Wendy L. O'Brien, Esquire, 99 East Main Street, Uniontown, PA 15401. Attorney O'Brien was court appointed to represent children in dependency proceedings. The rate for her services is Approval of a FY2023-24 Purchase of Service Agreement Addendum between the County of Fayette, through Fayette County Children and Youth Services and Fayette County Juvenile Probation and Children's Aid Society of Mercer County, 350 West Market Street, Mercer, PA 16137 for child welfare services for children and youth. The  $70.00 per hour.  rates are as follows:  3    Task Three (3) Hours Preparation Survival Guide Initial Visit with Client Development of the ISP Five (5) Monthly Contacts Administration Fee Total  Cost 180.00 $ 35.00 390.00 180.00 $1,215.00 5 100.00 $2,100.00  Approval of a FY2023-24 Purchase of Service Agreement between the County of Fayette, through Fayette County Children & Youth Services & Fayette County Drug & Alcohol Commission, Inc., 100 New Salem Road, Uniontown, PA 15401 for validation (Chain of Custody) of urine samples for drug testing of parents & adolescents on an as  needed basis. The rates are as follows: Alcohol Screen (Breathalyzer) Urine Drug Screen (Chain of Custody)  $ 15.00/screen $35.00/screen  Urine Drug Screen/Alcohol Screen (Chain of Custody) $40.00/screen Expanded Opiate Urine Drug Screen (Chain of Custody) $45.00/screen Synthetic Cannabanoids Drug Screen (Chain of Custody) $ 55.00/screen  Tramadol Urine Drug Screen (Chain of Custody) MSAP 10-50 with Opiates/TS and Suboxone MSAP 10-50 with Opiates/TX Suboxone and Fentanyl Zolpidem Drug Screen (Chain of Custody) Drug & alcohol evaluations, assessments, treatment recommendations, consultations, communications, &all necessary follow ups and training  $ 65.00/screen $ 80.00/screen $95.00/screen  Hair Drug Test (Chain of Custody) (Chain of Custody)  $110.00/screen  $55.00/screen $ 30.00/hr  Approval of a FY2023-24 Purchase of Service Agreement between the County of Fayette, through Fayette County Children & Youth Services and Fayette County Juvenile Probation and The Children's Aid Home Program of Somerset County, Inc., P. O. Box 1195, Somerset, PA 15501 for Residential and Foster Care Providers  ona an as needed basis. The rates are as follows:  Initial Clothing $250.00 Residential Foster Care  Rate/Day $146:19 $ 82.49  Approval of a FY2023-24 Purchase of Service Agreement exclusively for April 1, 2024 through June 30, 2024 between the County of Fayette, through Fayette County Children & Youth Services and Adelphoi Village, Inc., 1119 Village Way, Latrobe, PA 15650 for Life Skills Training/Weekend Retreat for Independent Living Youth. The rate for this service is $4,000.00 per weekend. A weekend is considered to start at 7:00pm on Friday and continue through 12:00pm on Sunday. Services can be proved in both a group and individual setting with mutually agreed upon location(s), dates, time for ART  4    (Anger Replacement Therapy) instruction for a minimum of 4 youth and a maximum of Approval of the acceptance of the appointment of Dr. Melissa Schell to a 3-year term on the Fayette County Children & Youth Services Advisory Committee. The new term will expire on April 30, 2027. The Advisory Committee voted unanimously, at the March monthly meeting, to recommend her appointment to the Commissioners at the April  12 youth.  2024 meeting. Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Courts  Chief Clerk Revak read the agenda items for Courts and Economic Development. A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to Ratification of a cleaning contract with Kristin Kolosky of Uniontown to clean Magisterial District Court Office 14-3-02 commencing March 6, 2024 at a rate of $200 per month. Ratification of a cleaning contract with Stephanie McGill of Dunbar to clean Magisterial District Court Office 14-1-01 commencing March 6, 2024 at a rate of $200 per month.  consider placing on the agenda:  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  In making the motion, Commissioner Vicites said he wanted Solicitor Purcell's opinion on the action. Solicitor Purcell said Ms. Kolosky is a county employee and does the same work. He spoke about overtime and hours, etc. A discussion occurred about the  ability to allow her to perform the work. Economic Development  Ar motion was made by Commissioner Vicites and seconded by Commissioner Lohr to Adoption of a LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA) in Dunbar Township for a term of 5 years as described in the attached Ordinance and map adopted by both Dunbar Township and the Connellsville Area School District.  consider placing on the agenda:  5    Approval to authorize Mark Rafail to attend the Housing Alliance of Pennsylvania's Rural Pennsylvania Housing Summit on June 5, 2024, at Seven Springs Mountain  Resort from 8:30 am - 5:00 pm at a cost of $150.00.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously Human Resources  Cristi Spiker presented the agenda items. consider placing on the agenda:  AI motion was made by Commissioner Vicites and seconded by Commissioner Lohr to  BUILDING & GROUNDS  Ratification of the hiring of David Kacmar, Custodial I, SEIU, PG3 3, SR, $12.58/hour  ($24,531.00 - annually) effective April 9, 2024.  COMMISSIONERS: FINANCE  Approval of the retraction of the hiring of Melissa O'Brien, Finance Director, that was to  be effective March 25, 2024.  CYS  Ratification of the temporary promotion to Marissa Engle to Casework Supervisor, Non- Ratification of the promotion of Lana Poli to Accountant 1, Non-Union, $25.85/hour  Union, $31.14/hour ($61,118.50 annually) effective April 1, 2024. ($50,405.11 annually) effective upon Civil Service approval.  ELECTION BUREAU  Ratification of the promotion of Elizabeth Nypaver to Department Clerk III, SEIU, PG7,  Step SR, $14.31/hour ($27,904.50 annually) effective March 25, 2024.  EMA  Consider placing on the agenda approval of the termination of Jason Smereczniak,  Dispatcher Trainee, effective March 8, 2024.  FACT 6    Ratification of the promotion of Robert Reed to FACT Dispatcher, Non-Union Supervisor, PG9 9, Step C, $23.14/hour ($45,123.00 annually) effective April 1, 2024. Ratification of the transfer of Kimberly Mayher to Full Time Bus Driver (CDL), SEIU, PG Approval of the retirement of Chris Valentovich, Full Time Bus Driver, effective April 1,  14, Step B, $20.72/hour ($40,404.00 annually) effective April 1, 2024.  2024.  Public Defender  Ratification of the hiring of Dana Bowers, Part Time Department Clerk, Non-Union,  $10.95/hour effective March 25, 2024.  FCBHA  Approval to hire Katherine Daugherty, County Fiscal Officer 1, at $25.64 per hour,  ($49,998.00 annually) effective May 6, 2024.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously Juvenile Probation Office  Heath Randolph presented the agenda items.  A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to consider placing on the agenda approval of a purchase of service agreement between Fayette County Juvenile Probation and the One Voice One Community for the Fayette On Track Program for a cost of $500 per month per juvenile with an additional transportation cost of $50 per hour on an as needed basis, effective May 1, 2024.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Commissioner Dunn asked for the agreement to be attached to the agenda. Chief  Clerk Revak said she would attach it.  Planning, Zoning and Community Development Art Cappella presented the agenda item.  7    AI motion was made by Commissioner Lohr and seconded by Commissioner Vicites to consider placing on the agenda approval of a letter of agreement between Fayette County and Gibson Thomas Engineering for design of the Sheepskin Trail southern extension Nilan's Bridge section. Cost of design is $114,000.00. (882 hours).  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Commissioner Dunn also asked for this to be attached to Thursday's agenda. Chief  Clerk Revak said she would attach it.  Tax Claim  Sarah Minnick presented the agenda item.  A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to consider placing on the agenda approval of the following repository bids that were opened on April 2, 2024, subject to all conditions being met. The total bid amount is  $550.00. Accepted Bidder Name Richard Blackstone Everson Borough  Parcel 06-07-0007 10-01-0025  Amount $500.00 $50.00 Total:$550.00  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Treasurer  Chief Clerk Revak read the agenda items for Treasurer and Commissioners. A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to consider placing on the agenda approval to increase the fee from $10.00 to $25.00 for  tax certifications. Commissioner Dunn yes  8    Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Prior to a vote, Commissioner Dunn asked if they were permitted to do this by a simple vote. Solicitor Purcell said they can adopt it by resolution and then if necessary, they can do an ordinance. Commissioner Dunn said $25 is standard across the state.  Commissioners:  Amotion was made by Commissioner Vicites and seconded by Commissioner Lohr to  consider placing on the agenda:  Approval of the March 19, 2024 commissioners agenda meeting minutes. Approval of the March 21, 2024 commissioners meeting minutes. Approval of the March 21, 2024 special commissioners meeting minutes.  Ratification of an agreement with Zelenkofske Axelrod LLC for the audit of the HOME Proud Program administered through the Fayette County Redevelopment Authority for a  total cost not to exceed $20,000.00 as attached.  Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  Prior to a vote, Commissioner Dunn said the Redevelopment Authority handles the  program and the county is hiring the auditing firm.  Public Announcements  There is one vacancy on the FACT Transportation Executive Committee. Letters of interest should be emailed to Chief Clerk Revak at arevak@layettepa.org or mailed to Regularly scheduled meetings are held at 9:30 a.m. on the first Wednesday of the  61 East Main Street, Uniontown, PA 15401.  following months: March, June, September and November.  Public Comments- None Adjournment  9    A motion was made by Commissioner Vicites and seconded by Commissioner Lohr to  adjourn the meeting. Commissioner Dunn yes Commissioner Lohr yes Commissioner Vicites yes Motion passed unanimously  10    DUNBAR TOWNSHIP FAYETTECOUNTY, PENNSYLVANIA ORDINANCEI - NO. KA0ay  AMORDMANCOEDUNBAR TOMsMAPATTRCOINT.ANTA,PANSTVANAUACEK THE LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA) ACT, ESTABLISHING TAX EXEMPTONSFROMPROMPROPERIYTAXF FOR CERTANDETERIORATED INDUSTRIAL, COMMERCIAL, OR OTHER BUSINESS PROPERTY; DEFINING ELIGIBLE DETERJORATED AREAS; SETTING A MAXIMUM EXEMPTION AMOUNT AND AN EXEMPTION SCHEDULE; PROVIDING NOTICE TO TAXPAYERS AND Al PROCEDURE FOR OBTARINGANEEMETION: ANDI PROVIDING. ANEFEECTIVEDATE WHEREAS, the General Assembly of Pennsylvania passed Act No. 76 of 1977 (72P.S. $4722 et seq.) known as the Local Economic Revitalization Tax Assistance (LERTA). Act which authorizes local taxing authorities to provide. fori tax exemption for certain deteriorated industrial,  commercial, and other business properties; and the geographical confines of Dunbar Township; and  WHEREAS, there are unused and deteriorated: industrial and commercial properties within WHEREAS, the Board of Supervisors of Dunbar Township in accordance with said Act held aj public hearing on March 7,2024, to determine the boundaries ofsaid deteriorated areas and to establish the LERTA exemption schedule and other provisions, which hearing was duly WHEREAS, atsaid public hearing, agencies, andi individuals hadi the opportunity toj present tot thel Board of Supervisors ofI Dunbar Township their recommendations concerning the location of the boundaries of deteriorated areas and the advocacy of implementation for the LERTA  advertised; and  Program.  NOW,THEREFORE, BEIT ORDAINED AND! ENACTED, by the Board of Supervisors Section 1. Definitions. As used int this Ordinance, the following words andj phrases (a)" "Deteriorated Property" means any industrial, commercial or other business property, consistent with the definitions provided in Dunbar Township Zoning Ordinance, owned by an individual, association, or corporation, and located in a Deteriorated Area" as defined in this Ordinance or as otherwise provided by Resolution of the Council of Dunbar Township, or any such property which has been the subject of an order by Dunbar Township or agency thereof requiring the unit to be vacated, condemned, or demolished by reason of noncompliance with applicable laws, ordinances, or regulations of] Dunbar Township. "Deteriorated Property" shall not mean any residential property, including, without limitation, any property rented, leased, or  ofDunbar Township that:  shall have the meaning set forth below:    otherwise offered for residential purposes or uses; but shall include any mixed-use property a portion ofwhichi is used for residential purposes or uses if at least seventy-five percent (75%) of the Improvement" as defined in1 this Ordinance and as calculated using the assessed value ofsuch Improvement is made to the industrial, commercial, or business use portions of such mixed-use (b) Improvement" means repair, construction or reconstruction, including alterations or additions, having the effect of rehabilitating a Deteriorated Property sO that itl becomes habitable or attains higher standards of safety, health, economic use, or amenity, or is brought into compliance with laws, ordinances, or regulations governing such standards. Ordinary upkeep and (c) "Local Taxing Authority" means Dunbar Township, the Connellsville Area School District, and the County of Fayette or any other govemmental entity having the authority to levy  property.  maintenance shall notl be deemed an: improvement real property taxes within Dunbar Township.  (d) "Local Governing Body" means Dunbar Township.  (e) "Deteriorated Area" means an area, the boundaries of which are determined by a Local Taxing Authority in whichi improvements to deteriorated properties are eligible for tax exemption. Section 2. Exemption Areas. The zoned areas in Dunbar Township on the map attachedl hereto andi incorporated. herein as Exhibit. A, "LERTA2 Zone Map," arel hereby specifically designated as being] Deteriorated Areas: LERTA: District described asl being that] portion ofDunbar Township () bounded on the north by Bute Road, West Crawford Avenue, and the boundary line with the City of Comnellsville; bounded on the east by the boundary line with the City of Connellsville, property now or formerly of the Southwest Pennsylvania Railroad (SWPRR), the boundary line with thel Borough ofDunbar, Connellsville Street, Church Hill Road, and Ferguson Road; (c) bounded on the south by Ferguson Road and the boundary line with the Township of North Union; and (d) bounded by the west by Bute Road. All commercial, industrial, or local business properties located in the above district is eligible to participate in this tax exemption program, so long as they meet thej prerequisites for the program as hereinafter described.  Section 3. Exemption. Amount.  (a) The amounti to be exempted shall bel limited to that) portion oft the additional assessment valuation attributable to the actual costs ofthe improvement tot the Deteriorated Property. (b) The exemption sball be limited to thei improvement for which the exemption! has been requested ini the manner: set forth below and for which a separate tax assessment has been made by the Fayette County Tax. Assessment Office. Tax exemption shall only be granted if the property, as completed, complies with the various codes ofDunbar Township and] Fayette County, including, without limitation, any approval as a land development and/or any required stormwater  management plan by Dunbar Township and/or Fayette County.    Section 4. Exemption Schedule.  (a) For the five (5) years immediately following the year upon which the improvement becomes assessable, the eligible assessment shall be exempted in accordance with the following  schedule:  Year. 1(First Year) 2 (Second Year) 3( (Third Year) 4 (Fourth Year) 5(Fifth Year)  Exemption: 100% 100% 100% 100% 100%  After the fifth year, the exemption shall terminate.  (b) The exemption from the taxes granted under this Ordinance shall be upon the property  and shall not terminate upon the sale or exchange ofthej property.  Section 5. Notice to' Taxpayers.  (a) Pursuant to this Ordinance, taxpayers are. hereby notified as follows:  Under the provisions ofthis Ordinance, youi may be entitledtoap property tax exemption on your contemplated alteration or new construction. An application for exemption may be secured from Dunbar Township, 128 Township Road, Dunbar, Pennsylvania and must be filed with Dunbar Township and the Fayette County Tax Asséssment Office at the time a building or alteration permit is secured, or, if no building or alteration permit is required, then at the time that construction commences. The Township may include the above notice in official documents of the Township, (b). At the time a building or alteration permit is secured for the construction of an improvement for which an exemption is requested, or at the time construction commences ifno permit ist required, thet taxpayer shall apply tol Dunbar Township for the exemption provided fori in this Ordinance. Request for the exemption must be in writing certified in full setting forth the  including, without limitation, tax: notices and building permit. applications.  following information:  (1) The date the building permit or alteration permit was issued: for said  improvements.  (2) The location oft the property to bei improved. (3) The nature ofi the property to be improved. (4) Thei type ofimprovement    (5) The summary oft thej plan oft the improvement. (6) The cost of the improvement.  (7)Any and all additional information the' Township may require.  Section 6. Minimum Mandate. There shall be no minimum mandate for eligibility for Section 7. Procedure for Obtaining Exemption. A copy of the application for exemption shall be: forwardedi to the) Fayette County Tax. Assessment Office by Dunbar Township. Upon completion of the improvement ori new construction, the taxpayer shall notify the Township andi thel Fayette County Tax Assessor, so thatt the Assessor can assess the improvements separately for the purpose of calculating the amount of assessment eligible for tax exemption in accordance with the limits established in this Ordinance. The Fayette County Tax Assessment Office will notify the taxpayer and Dunbar Township oft the amount of the assessment eligible for exemption. The Township may also obtain from thel Fayette County Tax. Assessment Office thes amount ofthe assessment eligible for exemption. and will notify thet taxpayer. Appeals from the assessments and the amount eligible for the exemption may be taken by the taxpayer or the Township as provided by law. However, after the initial assessment, the applicant waives the right to appeal the Section 8. Termination. Unless otherwise repealed by Board of Supervisors, this Ordinance shall terminate on April 30, 2029. Nothing contained herein shall prohibit Board of Supervisors from enacting a similar ordinance or extending this Ordinance. Any property tax exemptions granted under they provisions ofthis Ordinance shall bep permittedt to continue according Section 9. Rules and) Regulations. The Board of Supervisors of Dunbar Township is hereby authorized and empowered toj prepare, promulgate, and enforce rules andi regulations made pursuant to the provision of this Ordinance. Such rules and regulations shall have the full force and effect ofl law unless modified, revoked, or repealed by Board ofSupervisors. Section 10. Severability. The provisions of this Ordinance are: severable and if any of its sections, clauses, or sentences shall bel heldi illegal, invalid, or unconstitutional, such provisions shall not affect ori impair any of the remaining sections, clauses, or sentences. Section 11. Contingency. Notwithstanding other provisions of this Ordinance, this Ordinance shall remain in full force and effect conditioned upon the Board of Directors oft the Connellsville Area School District and the Commissioners of Fayette County enacting similar Resolutions or Ordinances with identical Deteriorated Areas as those designated by Dunbar  this program.  assessment for the term of the program or exemption.  toi the exemption schedule even. ift this Ordinance expires or is repealed.  Township, no. later than. April 30,2029.  Section 12. Effective Date. This Ordinance shall become effective in five (5) days,  subject to the contingency provisions contained herein.    EXHIBIT A LERTA Zone Pap    Lelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE IE EXPERTISE I ACCOUNTABILITY  AA  April 2, 2024 Fayette County Commissioners 61 East Main Street Uniontown, PA 15401  You have requested that we audit thei finançial statements of the Fayette County HOME Porgram for the Commonwealth of Pennsylvania, Department of Community and Economic Development (the "DCED") contracts C22-190-0025, C000007702, C000007703, C000014730, C000051606, C000052489, C000065786, C000080514 and (the Program) as of May 15, 2024, and for the period from May 31, 2002 through May 15, 2024 and the related notes, which collectively comprise the Program's basic financial statements. Thei financial statements will be presented in accordance with the requirements oft thel Federal HOME Program guidelines, which requires the tracking and reporting of program income generated byt the program. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on each  opinion unit. The Objective of an Audit  The objective of our auditi is the expression of an opinion as to whether your basic financial statements are fairly presented, in all material respects, in accordance with generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and will include tests of the accounting records and other procedures we consider necessary to enable us to express such an opinion. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in whichi iti is necessary for us to modify our opinion or add emphasis-ol-matter. or other-matter paragraphs. If our opinion on the financial statements is 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 an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. Supplementary information other than required supplementary information will accompany the Grant's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the! basict financial statements and perform certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare thel basic finançial statements or to the! basici financial statements themselves, and additional procedures in accordance with U.S. GAAS. We intend to provide an opinion on the following  supplementary information in relation to the basic financial statements as a whole:  Schedule of Program Income On Hand Schedule of Outstanding Loans, Liens, and Mortgages  830 Sir7 Thomas Court, Suite 100,Harrisburg. PAI 17109 3800 McKnight East Drive, Suite 3805, Pittsburgh, PAI 15237 347451 Burbnge Raad, l'rankford.) DET 19945  2370YorkF Road, Suite A-5, Jamisun. PA 18929 420 Chinquapin Round) Roud, Suite 2-i, Annapolis, MD21401 2101 Tollgale! HillF Road, Greenshurg, PAI 15601  irulleay    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE EXPERTISE ACCOUNTABILITY  A  I  I  General Audit Procedures  We will conduct our audit in accordance with auditing standards generally accepted int the United States of America (U.S. GAAS) and the standards contained in Government Auditing Standards. Those standards require that we plana and perform the audit to obtainr reasonable assurance about whether thel basicf financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental regulations, Program agreements, or contractual agreements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation oft thet financial  statements.  Internal Control Audit Procedures  Because of thei inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards. In making our risk assessments, we consider interal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness oft the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses ini internal control relevant tot the audit oft thet financial: statements that wel havei identified during  the audit.  Compliance with Laws and Regulations  As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Program's compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audity will not be to provide and opinion  on overall compliance and we will not express such an opinion.  Other Services  We will assist in preparing thei financial statements andi related notes of thel Program in conformity with U.S. generally accepted accounting principles 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 With respect to any nonattest services we perform, Authority's management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for ther results of the services performed; and (e) establishing and maintaining  ina accordance with Government Auditing Standards.  internal controls, including monitoring ongoing activities.  Management Responsibilities    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE EXPERTISE ACCOUNTABILITY  A  I  I  Our audit will be conducted on the basis that management and, when appropriate, those charged with a. For the preparation and fair presentation of the financial statements in accordance with accounting For the design, implementation, and maintenance ofi internal control relevant tot the preparation andi fair presentation of financial statements that are free from material misstatement, whether due lo error, fraudulent financial reporting, misappropriation of assets, or violations of laws, governmental 1. Access to all information of which management is aware thati is relevant to the preparation and fair presentation oft thet financial statements sucha as records, documentation, and other matters; Additional information that we may request from management for the purpose of the audit; and Unrestricted: access to persons within thee entityt from whom we determine itr necessaryt to obtain  governance acknowledge and understand that they have responsibility; principles generally accepted in the United States of America; regulations, Program agreements, or contractual agreements; and  To provide us with:  2. 3.  audit evidence.  d. For including the auditor's report in any document containing financial statements that indicates that . For identifying and ensuring that the entity complies with the laws and regulations applicable to its For 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 current period under audit are immaterial, both You agree to assume all management responsibilities relating tot thei financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and any other nonaudit services that youl have reviewed and approvedt those services prior tot thef financial statement issuance and have accepted responsibility for them. Further, 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 results of those services; and accept responsibility for them. You are responsible for the design and implementation of programs and. controls to 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 thet fraud could have a material effect on the financial statements. Your responsibilties include informing us ofy your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, Programors, regulators, or others. In addition, you are responsible fori identifyinga and ensuring that the government complies with: applicable laws, regulations, contracts, agreements, and Programs. Management is also responsible fori taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and Program With regard to the supplementary information referred to above, you acknowledge and understand your responsibility: (a) for the preparation of the supplementary information in accordançe with the applicable criteria; (b) to provide us with the appropriate written representations regarding supplementary information; (c)toir include our report ont thes suppementaynomaion in any document that contains thes supplementary information and that indicates that we have reported on such supplementary! information; and (d) to present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you  such financial statements have been audited by the entity's auditor;  activities; and  individually and in the aggregate, to thet financial statements as a whole.  agreements, or abuse that we report.  oft the supplementary information and our report thereon.    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE I EXPERTISE I ACCOUNTABILITY  AA  As part of our audit process, we. will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to usi in connection with the audit. We willi issue: a written report upon completion of our audit of the Program's basici financial statements. Our report will be addressed to the governing body of the Authority. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which iti is necessary for us to modify our opinion, add an emphasis-ol-matter or other-matter paragraph(s), or withdraw from the engagement. Ina accordance with the requirements of Government Auditing Standards, we will alsoi issue av written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of Programs and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporling wil not be an objective of We understand thaty your employees will prepare all confirmations we request and willl locate any documents lfyoui intend to publish or otherwise reproduce thef financial statements andi make reference to our firm, you agree to provide us with printers' proofs or masters for our review and approval before printing. You also agree to provide us with a copy ofi the final reproduced material for our approval before iti is distributed. We expect to begin the audit on approximately April 9, 2024 and toi issue our reports no later than May 31, 2024. Brian Chruscial is the engagement partner and is responsible for supervising the engagement and During the course of the engagement, we may communicate with you or your personnel viat fax or e-mail, andy you should bea awaret that communicationi int those mediums contains ar risk of misdirected or intercepted We will provide you: a list of required schedules and analyses to be prepared by your personnel before the audit begins. Timely completion of our audit is dependent on cooperation in preparing schedules and analyses timely and accurately. If there are delays in preparing the material or if schedules must be continually revised, costs will increase. We will advise you of difficulties or delays in completing the You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date of the auditor's report to the date the financial statements are issued. The audit documentation for this engagement is the property of Zelenkofske Axelrod LLC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a Cognizant or Oversight Agency for Audit ori its designee, at federal agency providing direct ori indirect funding, or thel U.S. Government. Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. Ifrequested, access to such audit documentation will be provided under the supervision of Zelenkofske Axelrod LLC personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned  Reporting  the audit and, therefore, no such opinion will be expressed. or support for any other transactions we select for testing.  Engagement Administration, Fees, and Other  signing the reports or authorizing another individual to sign them.  communications.  engagement.    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE I EXPERTISE I ACCOUNTABILITY  A  parties. These parties may intend, or decide, to distribute the copies or information contained therein to The audit documentation for this engagement will be retained for a minimum ofi five years after the report release date ori for any additional period requested by the Cognizant Agency, Oversight Agency for Audit, or Pass-through Entity. If we are aware that at federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party contesting the audit finding for guidance prior to Our firm may transmit confidential information that you provided us to third parties in order to facilitate delivering our services to you. Wel have obtained confidentiality agreements with all ofo our service providers tor maintain the confidentiality of youri information andy we willt take reasonable precautions to determine that they have the appropriate procedures in place to prevent the unauthorized release of confidential information to others. We will remain responsible fori the work provided by any third-party service providers used under this agreement. By your signature below, you consent to having confidential information transmitted to entities outside the firm. Please feel free to inquire if you would like additional information During the çourse of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either At the conclusion of our audit engagement, we will communicate to those charged with governance the  others, including other governmental agencies.  destroying the audit documentation.  regarding the transmission of confidential information to entities outside the firm.  orally or iny writing.  following significant findings from the audit:  -Our view about the qualitative aspects of the entity's significant accounting practices; -Significant difficulties, ifany, encountered during the audit; -Uncorrected misstatements, other than those we believe are trivial, ifa any; -Disagreements' with management, ifany;  -Other findings or issues, ifany, arising from the: auditt that are, inc our professional, judgment, significant and relevant tot those charged with governance regarding their oversight oft the financial reporting process; -Material, corrected misstatements that were brought to the attention of management as a result of our -Significant issues, ifany, arising from the audit that were discussed, or the subject of correspondence, with We will provide copies of our reports to management; however, management is responsible for distribution oft the reports and thei financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to ber made available for public inspection. Itis management's responsibility to submit, in the required time period, the information for all outstanding municipal securities in accordance with each of the respective securities requirements, Securities and Exchange Commissionand Municipal Securities Rulemaking Board requirements, and any other applicable requirements. You agree that the expected report issuance date above will be sufficient to fulfill management's responsibility related to the above requirements. The expected report issuance date is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances Further, we willl be available during the year to consult with you on financial management and accounting  audit; procedures; management  Representations we requested from management; -Management's consultations with other accountants, ifa any; and  will not be encountered during the audit. matters ofa a routine nature.    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE EXPERTISE ACCOUNTABILITY  AA  1  I  Our fees for these services willl be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, typing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $20,000 for the Program audit. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. If we elect to terminate our services for nonpayment, you wil 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 audit. Ifsignificant: additional time is necessary such as implementing new: auditing pronouncement or auditing additional federal or state programs, we will discuss We normally bill at least monthly while work progresses. All invoices are due and payable upon presentation. For invoices due over 30 days, ai finance charge is assessed on unpaid balançes at ther rate of one and one-half percent (1.5%) per month (eighteen percent (18%) per annum). We reserve the right to halt work if balances remain unpaid after ninety (90) or more days, and not to resume work until all overdue amounts are paid in full. Any balances remaining unpaid after ninety (90) or more days may, at our option, be formalized by the execution of a promissory note. You agree that you shall be liable for all reasonable costs we inçur in collection including, but not limited to, reasonable attorney fees. Int the event any dispute arises relating in any way to this engagement, the parties agree toi first attempt to resolve such dispute through the non-binding mediation process in the manner set forth herein, with costs to be divided equally between the parties. The mediation shall take place in Philadelphia County or in Dauphin County, Pennsylvania. To effect mediation, the party desiring mediation shall give the other party 10 days' advance written notice of its desire to mediate. The other party shall respond within said 10-day period thati it accepts or rejects the mediation process. If( (a) the other party rejects the mediation process, (b) does not respond to the mediation notice or (c) the mediation is not successful, then, in any legal proceeding relating in any way to this agreement, all parties hereto hereby irrevocably consent to the jurisdiction and venue of either the United States District Court for the Middie District of Pennsylvania (if there is federal jurisdiction) or the Court of Common Pleas of Dauphin County, Pennsylvania (if there is no federal jurisdiction) and each parly hereto further agrees not to raise any objection to such jurisdiction ort to the laying of venue of any such proceeding in such county. Each party agrees that service of process in any such proceeding may be duly effected upon it! by mailing a copy thereof, to the address given above. Our Firm's policy requires that payment arrangements must be made for all outstanding invoices prior to You agree that our liability hereunder for damages will be limited to gross negligence, fraud, or willful misconduct and shall note exceed thet total amount paid for these services described herein. These shall be You further agree that we will not be liable for any lost profits, or for any çlaim or demand against you by any other party. Inno event will we bel liable for incidental or consequential damages eveni if we have! been advised of the possibility of such damages. Because of the importance of management's representations tot the effective performance of our services, you will release Zelenkofske Axelrod LLC and its personnel from any claims, liabilities, costs, and expenses relating to our services under this letter attributable to any No action, regardless of form, arising out of the services under this agreement may be brought by either party more than three years after the date of thel last services provided under this agreement. Itis understood that Zelenkofske Axelrod LLCI has spent many! years developing its people and intellectual assets, including but not limited to computer software programs and business practices and procedures.  itwithy you and arrive at a new fee estimate before we incur the additional costs.  release of our work product. your exclusive remedies.  misrepresentations ini the representation! letter referred to above.    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERJENCE I EXPERTISE I ACCOUNTABILITY  A  Accordingly, you agree that any means of presentation of financial data which represent our internal or external work product or any other of our. intellectual assets shall, at all times, remain the property of Zelenkofske. Axelrod LLCand shall not bec disseminated or shared witha any entity not ap party thereto without our prior written consent. Additionally, you and your affiliates or related entities agree not to employ any current ori former employees of Zelenkofske. Axelrod LLC, during the term oft thise engagement orf for: ap period Our Firm is a member of the AICPA. We are required to periodically undergo Peer Review to assure high professional standards. Inal Peer Review, at team of outside CPAS randomly selects and reviews financial statements, our report, and supporting workpapers. The Peer Review team is obligated to keep the information! that itreviews confidentia.l. Ifthis engagement is selected you authorize our Firmt to permit peer Ina accordance with the requirements of Government Auditing Standards, we have attached a copy of our Our Firm policy states that work may not begin on an engagement prior to our receipt of a signed engagement: letter. However, shouldy yourequest that we beginwork ont this engagement prior to ourreceipt of a signed copy of this engagement letter and we do so as courtesy to you, your receipt of our correspondence, attendance at meetings with us or similar activities shall constitute acceptance of this This letter comprises the complete and exclusive statement of the agreement between the parties, superseding all proposals oral or written and all other communications between the parties. Ifa any provisions of this letter are determined to be unenforceable, all other provisions shall remain int force. We appreciate the opportunity to! be of service tot the Authority and! believe this letter accurately: summarizes the significant terms of our engagement. Ify you! have any questions, please let us know. Ify you agree with the terms of our engagement as described ini this letter, please sign the enclosed copy andr return itt to us.  oft three years thereafter without our prior written consent.  reviewers to review the workpapers.  latest external peer review report of our firm for your consideration and files.  engagement letter and agreement to all oft thet terms contained ini it.  Respectfully, Zalnhk AalLc Zelenkofske Axelrod LLC    Zelenkofske Axelrod LLC CERTIFIED PUBLIC ACCOUNTANTS EXPERIENCE I EXPERTISE ACCOUNTABILITY  AA  RESPONSE:  This letter correctly sets forth our understanding.  on behalf of County ofFyettet by: 77  Name: Title: Name: Title:  oeddunan  ERE  Name:    Daehona  Title: Seetaz