CAROL  CAROLINA BEACH Town Council Regular Meeting Tuesday, March 14, 2023 -6 6:00 PM  Council Chambers, 1121 N. Lake Park Boulevard, Carolina Beach, NC  ARD  AGENDA  CALLTOORDER  INVOCATION AND PLEDGE OF ALLEGIANCE  ADOPT THE AGENDA CONSENT AGENDA  1. Set a public hearing for April 11th, 2023, to amend Chapter 40, Art. III. - Zoning District Regulations, Art. IX. - Development Standards for Particular Uses, and Art. XVIII. - Definitions. to create standards for Wine Shops and Beer Shops in Neighborhood Business Applicant: 2. Resolution 23-2279 Supporting H.R. 524 Exempting Carolina Beach from Provisions of the  Maxwell Sussman  Coastal Barrier Resources Act  3. Approve Contract for Auditing Service for period ending 6/30/23  4. ugetAmerdmemt/lanses 5. Amend Capital Project Fund for ARP 6. Approval of Council Meeting Minutes 7. Approve Kure Beach & NC Aquarium Sewer Rates  SPECIAL PRESENTATIONS  8. Events Update by Tim Murphy  9. Presentation of the North Carolina League of Municipalities Law Enforcement Risk Review to the Carolina Beach Police Department - Presenter: Matthew A. Selves-F Public Safety Risk  Management Consultant 10. Manager's Update PUBLIC COMMENT  Public comment allows the public the opportunity to address Town Council. Please direct your    comments to Council only. Speakers should restrict comments to no more than three minutes. Items or questions presented during this time will not be discussed by Council. However, the topic may be deferred to Town. staff or a Town committee. for follow-up. Please be sure to. state your name and  address, and speak directly into the microphone. for those watching online.  PUBLIC HEARINGS  11. Public Hearing on Non-Profit Funding Requests for acquisition of 1101 N Lake Park Blvd.  12. Approval of Financing Terms, Resolution of Necessary Finding and Reimbursement Resolution  ITEMS OF BUSINESS  13. Consider the Police Advisory Committee's Request to Change Their Committee Name to Police  Advocacy Committee  14. Discussion on Planning and Zoning Committee Re-appointments 15. Sunset of golf cart allowances on streets within the Town of Carolina Beach  COUNCIL COMMENTS CLOSED SESSION ADJOURNMENT  Town Council Regular Meeting  Agenda  Page2  2    Item 1.  AGENDA ITEM COVERSHEET  PREPARED BY: Gloria Abbotts, Sr Planner  DEPARTMENT: Planning  MEETING: SUBJECT:  Town Council 3/14/2023  Set a public hearing for April 11th, 2023, to amend Chapter 40, Art. III.- Zoning District Regulations, Art. IX. - Development Standards for Particular Uses, and Art. XVIII. - Definitions. to create standards for Wine Shops and  Beer Shops in Neighborhood Business Applicant: Maxwell Sussman  BACKGROUND: ACTION REQUESTED: Adopt the consent agenda. RECOMMENDED MOTION:  3    Item: 2.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT:  Town Council 3/14/2023  Resolution 23-2279 Supporting H.R. 524 Exempting Carolina Beach from  Provisions of the Coastal Barrier Resources Act  BACKGROUND:  Congressman Rouzer filed al bill that would, in effect, exempt Carolina Beach and Wrightsville Beach from provisions of the Coastal Barrier Resources Act that, based on some interpretations, have prevented federal funds to be spent to use Masonboro Inlet and Carolina Beach Inlet as borrow sites for our Coastal Storm Damage Reduction projects in Wrightsville Beach and Carolina Beach. During meetings with Congressional staff earlier this month in Washington, D.C., representatives from New Hanover County were encouraged to provide resolutions or letters of support from local  stakeholders over the next couple of months.  ACTION:  Adopt Resolution 23-2279 supporting H.R. 5241 that would exempt Carolina Beach and' Wrightsville  Beach from the provisions oft the Coastal Barrier Resources Act.    Item: 2.  Resolution  Town of Carolina Beach  Town Council  RESOLUTION/ NO. 23-2279 RESOLUTION IN SUPPORT OF H.R. 524  WHEREAS, New Hanover County's coastal infrastructure is critical to protecting public and private interests from WHEREAS, WrightsVille Beach, Carolina Beach and Kure Beach require routine Coastal Storm Damage Mitigation projects to maintain their engineered shoreline templates that provide essential protection to minimize damage WHEREAS, New Hanover County and Carolina Beach supports federal participation in Coastal Storm Damage WHEREAS, projects designed by the U.S. Army Corps of Engineers for Wrightsville Beach and Carolina Beach have utilized engineered inlet borrow sites for sand from Masonboro Inlet and Carolina Beach Inlet for more than 50 WHEREAS, the sand placed on the beach strands are transported, through natural coastal processes, back into the inlet borrow sites, resulting in an environmentally friendly, cost-effective project that reuses and recycles beach WHEREAS, the Coastal Barrier Resources Act (CBRA) of1 1982 created zones identified for restriction of federal funds WHEREAS, Masonboro Inlet and Carolina Beach Inlet arei inside CBRA: zones andt the adjacent beach strands are not, resultingi in a recent interpretation that advised that federal funds could not be used to: support beach nourishment projects that use inlets within CBRA: zones as borrow sources for beaches outside CBRA zones; and WHEREAS, the interpretation has resulted in projects for Wrightsville Beach and Carolina Beach that would use borrow sources in the Atlantic Ocean, resulting in increased costs and the potential for more harm to the WHEREAS, the proposed Atlantic Ocean borrow site for Wrightsville Beach is adjacent to an area of a remnant artificial reef created in the 1970s using hundreds of thousands of tires, resulting in a potentially compromised WHEREAS, the offshore site usedi for Carolinal Beachi ist thea approved borrow sitet fork Kure Beach, resulting ina as shorter WHEREAS, byr not utilizing thei inlet borrow sites, Masonboro Inleta and Carolina Beachl Inlet will continue tol bei infilled bys sand that naturallyf flowst tot them, resultingi ini increased costs that would bei incurred to maintain navigable inlets while alsoi impacting the region's programmatic approach to beach andi inlet dredge material management; and WHEREAS, Congressman David Rouzer has introduced H.R. 524, which would exempt from CBRA inlet borrow WHEREAS, Masonboro Inlet and Carolina Beach Inlet would be eligible for this exemption should H.R. 524 become law, allowing the projects to return to the successful, cost-effective model that provided healthy coastal  storms and other natural disasters and to North Carolina'st tourism economy; and  caused by hurricanes and other storms; and Reduction (CSDR) projects; and  years; and  quality sand; and to support development; and  environment; and  borrow sitet that would significantly increase costs and harm tot the environment;and lifespan of the: sitei ifiti is continuedi tol be used to nourish both beaches; and  sources that were used to support beach nourishment projects for atl least 15 years;a and  infrastructure for decades. Town of Carolina Beach Resolution No. 23-2279  5    Item: 2.  Resolution  Town of Carolina Beach  Town Council  RESOLUTION/ NO. 23-2279  NOW,THEREFORE, BE IT RESOLVED, that the Carolina Beach Town Council supports the passage ofH.R.524.  ADOPTED this the 14th day of March, 2023.  TOWN OF CAROLINA BEACH  Albert L. Barbee, Mayor ATTEST:  Kimberlee Ward, Town Clerk  Town of Carolina Beach Resolution No. 23-2279  6    Item 3.  AGENDA ITEM COVERSHEET  PREPARED BY: Debbie Hall, Finance Director  DEPARTMENT: Finance  MEETING: SUBJECT: BACKGROUND:  Town Council-3 3/14/23  Approve Contract for Auditing Service for period ending 6/30/23  G.S. 159-34(a) requires approval of the annual financial audit contract by the primary government governing body. Copies of the LGC Contract and Engagement Letter for Bernard  Robinson & Company L.L.P. are attached for yourr review. Fee for Audit Services for period ending June 30, 2023:  Audit Services Writing Financial Statements Each Single Audit (Federal or State)  28,000 6,000 2,000  ACTION REQUESTD:  The Finance Director recommends approval of the contract for auditing services.  ATTACHMENTS: Audit Engagement Letter FY23 Audit Contract FY23    Item 3.  brc Bernard Robinson & Company, L.L.P.  February 14, 2023 To the Town Council Town of Carolina Beach, North Carolina 11211 N. Lake Park Blvd Carolina Beach, North Carolina 28428  Weare pleasedt to confirm our understanding ofthes services we: are toj provide for TownofCarolina Beach,  North Carolina (the "Town"): for the year ended June 30, 2023.  Audit Scope and Objectives  We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements, ofTown of Carolina Beach, North Carolina as of and for the year ended. June 30, 2023. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement Town of Carolina Beach, North Carolina'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 part 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 Carolina Beach, North Carolina's RSI ina 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's1 responses to ouri inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures,  but will not be audited:  Management's) Discussion and Analysis Local Government Employees' Retirement System Law Enforcement Officers' Special Separation Allowance  Other Post-Employment Benefits  1501 Highwoods Blvd., Ste. 300 (27410) P.O. Box 19608 I Greensboro, NC27419 P: 336-294-4494 . F: 336-294-4495  8  brccpa.com    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 2  Wel have alsol been engaged toi report on supplementary information otherthan RSI that accompanies' Town of Carolina Beach, North Carolina's financial statements. We will subject the following supplementary information 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 will provide an opinion on it inr relation to the financial statements as a whole, in a report combined with our auditor's report on the  financial statements:  1. Combining Balance Sheet - Nonmajor Governmental Funds  2. Combining Statement of Revenues, Expenditures and Changes in Fund Balance- Nonmajor 3. Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual:  Governmental Funds  General Fund Grant Fund  Island Greenway Improvement Fund Marina Project Fund Cape Fear Multi-Use Path Project Fund Hamlet Bathroom/Ocean Rescue Fund Clarendon Ave MUP Fund Utility Fund Water Project Stormwater Improvement AIA Wastewater Project Northend Project  4. Schedule of Ad Valorem Taxes Receivable 5. Analysis of Current Year Levy  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, andi issue an auditor'sr report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America, and report on the fairness oft the supplementary information referred to in the second paragraph when 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 from fraud or error and are considered material ift there isa substantial likelihood that, individually or in the aggregate, they would influence the judgement of a  reasonable user made based on the financial statements.  9    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 3  The objectives also include reporting on internal control over financial reporting and compliance with provisions oflaws, regulations, contracts, and award agreements, noncompliance with which could have an material effect on the financial statements in accordance with Government Auditing Standards.  Auditor's Responsibilties for the Audit of the Financial Statements  We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government. Auditing Standards, issued by the Comptroller General oft the United States, and will include tests of accounting records 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 exercise 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 oft 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 toj perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of Because ofthe inherent limitations of an audit, combined with the inherent limitations ofinternal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliance 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 isi not designed to detect immaterial misstatements or violations oflaws or governmental regulations that do not have a direct and material effect on the financial statements. 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. Our responsibility as auditors is limited to the period covered by our audit and 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 Town's ability to continue as a going Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests oft the physical existence ofinventories, and direct confirmation ofreceivable and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement.  professional judgment and maintain professional skepticism throughout the audit.  detecting waste or abuse.  does not extend to any later periods for which we are not engaged as auditors.  concern for a reasonable period of time.  10    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 4  Wel havei identified the following significant risk(s)ofmaterial. misstatement as part of our audit planning:  1. Management override of controls 2. Improper revenue recognition due to fraud  3. The Town has several significant capital project funds for major additions and replacements-tisk We may, from time to time and depending on the circumstances, use third-party 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 ofyouri information and we will takei 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 provided by any such third-party  that when projects are completed the assets are not captured correctly  service providers.  Audit Procedures - Internal Control  We will obtain an understanding of the Town and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting ai material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of 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, ifp performed, will be 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. 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 and Government Auditing Standards.  Audit Procedures- Compliance  As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Town of Carolina Beach, North Carolina's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing  Standards.  11    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 5 Other Services  Wev will assist inj preparing the financial statements and related notes, supplementary information, perform aconversion from cash basis to accrual basis of accounting, and preparation ofs supplemental schedules of the Town ofCarolina Beach, North Carolina in conformity with accounting principles generally accepted in the United States of America 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, related notes, supplementary information, performing of cash basis to accrual basis accounting adjustments, and preparation ofs supplemental schedules previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming  management responsibilities.  Responsibilities of Management for the Financial Statements  Our audit will be conducted on 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 off financial statements that are free from material misstatement, whether due to fraud or error, 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; and (4)ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, You are also responsible for making drafts of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside ofthe general and subsidiary ledgers). 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 ofthe financial statements, such as records, documentation, identification ofallrelated parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; (3) 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; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by GAAS and Government Auditing Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us int the management representation letter that the effects ofa any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken  regulations, contracts, and grant agreements.  Standards.  as a whole.  12    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 6  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 Town involving (1) management, (2) employees who have significant roles ini internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the Town received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the Town complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncomplance with provisions of laws, regulations, contracts, and grant agreements You are also responsible for the preparation of the supplementary information, which we have been engaged to report on, in conformity with accounting principles generally accepted in the United States of America. 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 ofthes supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation oft the supplementary information in accordance with accounting principles generally accepted in the United States of America; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally acceptedi int the United States of America; (3)thei methodsofmeasurement or presentation have not changed from those used in the prior period (or, ift they have changed, the reasons for such changes); and (4): you have disclosed to us any significant assumptions or interpretations underlying the measurement 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 tot the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility 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 timing and format You agree to assume all management responsibilities for the financial statements, related notes, supplememtay'inlomaion, performing ofcash basis to accrual basis accounting adjustments, preparation of supplemental schedules 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, supplementary information, performing of cash basis to accrual basis accounting adjustments, and that you have reviewed and approved the financial statements and related notes prior to their 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 oft those services; and accept responsibility  that we: report.  presentation oft the supplementary information.  for providing that information.  for them.  13    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 7  With regard to the electronic dissemination ofa audited financial statements, including financial statements published electronically on the Town's website, management understands that electronic sites are ai means to distribute information and, therefore, we are not required to read the information contained in these sites ort to consider the consistency of other information in the electronic site with the original document. Ifapplicable, the use of any portal set up by Bernard Robinson & Company, L.L.P. is designed for the secure exchange of information, rather than the storage ofinformation. Management is responsible for providing its own data backup for business continuity and disaster recovery, and our copies of any information maintained by Bernard Robinson & Company, L.L.P. are not to be used for these purposes.  Any information uploaded to the portal will be deleted after 270 days.  Engagement Administration, Fees, and Other  We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable toj provide the necessary assistance inat timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. We will provide copies of our reports to Town ofCarolina Beach, North Carolina; 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 The audit documentation for this engagement is the property of Bernard Robinson & Company, L.L.P. 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 the U.S. Government Accountability Office for purposes ofa quality review oft the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you ofany such request. Ifrequested, access to such audit documentation will be provided under the supervision of Bernard Robinson & Company, L.L.P. personnel. Furthermore, upon request, we may provide copies of selected audit documentation tot the aforementioned parties. These parties may intend, or decide, to distribute the copies The audit documentation for this engagement will be retained for ai minimum offive years after the report release date or for any additional period requested by the Town. Ifwe are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies) Victor Blackburn ist the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our audit engagement ends on delivery of our audit report. Any follow-up services that might be required will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter for that  available for public inspection.  ori information contained therein to others, including other governmental agencies.  contesting the audit finding for guidance prior to destroying the audit documentation.  service.  14    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 8  To ensure that Bernard Robinson & Company, L.L.P.'s independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any We estimate our fees for these services will not exceed $34,000. However, for each major program that a single audit is required, there will be an additional $2,000 per program. Our fees are based on the actual time spent at our standard hourly rates, plus travel and other out-of-pocket costs such as report production, word processing, postage, etc. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of personnel assigned. Our fees are based on anticipated cooperation from the Organization's personnel, timely completion of all requested items, and the assumption that unexpected circumstances will not be encountered during the engagement. If circumstances occur and additional time is necessary to complete the audit, we will discuss this with management promptly to arrive at a new estimate before we incur the additional costs. The time related to any additional services we are required to perform in order to complete the audit will be billed separately. Our invoices for these fees will be rendered throughout the engagement as work progresses and are payable on presentation. All costs relating to collection oft these fees will: also bet thei responsibility ofownofCarolina Beach, North Carolina including, but not limited to, attorney fees and collection agency fees. Invoiced fees outstanding past 60  substantive employment discussions with any of our personnel.  days will be subject to a 1%%1 monthly finance charge. Wel have attached our most recent external peer review report.  You agree to hold us harmless and to release, indemnify, and defend us from any liability or costs, including attorney's fees, resulting from management's knowing misrepresentations to us. You may request that we perform additional services not addressed in this engagement letter. If this occurs, we will communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a separate engagement letter covering the additional services. In the absence of any other written communication fromi us documenting such additional services, our services will continue  tol be governed by the terms of this engagement letter.  Reporting  We will issue a written report upon completion ofc oura audit. Ouri report willl be addressed to the Honorable Mayor and Members of the Town Council of Town of Carolina Beach, North Carolina. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature oft these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, or ifnecessary, withdraw from this engagement. Ifo our opinion 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 orl have not formed an opinion, we may decline to express opinions or issue reports, or we may withdraw We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include aj paragraph that states (1) that the purpose oft the report is solely to describe the scope oft testing of  from this engagement.  15    Town of Carolina Beach, North Carolina  Item 3.  February 14, 2023 Page 9  internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness oft the Government's internal control on compliance, and (2) that the report is an integral part ofa an audit performed in accordance with Government. Auditing Standards in considering the Government's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. Ifduring our audit we become aware that Town of Carolina Beach, North Carolina is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government. Auditing Standards may nots satisfy the relevant legal, regulatory, or contractual requirements. We appreciate the opportunity to be of service to Town of Carolina Beach, North Carolina and believe this letter accurately summarizes the significant term of our engagement. Ifyouh have any questions, please let us know. Ifyou agree with the terms of our engagement as described in this letter, please sign the  attached copy and return it to us.  Veryt truly yours,  Bunad Rokinsmi Compeng B&E BERNARD ROBINSON & COMPANY,L.LP.  RESPONSE:  This letter correctly sets forth the understanding ofTown of Carolina Beach, North Carolina.  By: Title:  16    Item 3.  POTTER&COMPANY CERTIFIED PUBLIC ACCOUNTANTS  Report on the Firm's System of Quality Control  January 27,2021  To the Partners of Bernard Robinson & Company, LLP and the Peer Review Committee  ofCoastal Peer Review, Inc.  We have reviewed the system of quality control for the accounting and auditing practice of Bernard Robinson & Company, LLP (the firm) in effect for the year ended May 31, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American As summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at vacpotepnummar. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are  Institute of Certified Public Accountants (Standards).  evaluated by a peer reviewer to determine aj peer review rating.  Firm's Responsibility  The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of  quality control, ifany. Peer Reviewer's Responsibility therewith based on our review. Required Selections and Considerations  Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance  Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act, audits of employee benefit plan and an Examination of Service Organization (SOC Type 2). As a part of our peer review, we considered reviews by regulatory entities as communicated  by the firm, ifapplicable, in determining the nature and extent of our procedures.  17  106) Welton' Way a Mooresville, NC 28117 a 704.662.3146 a 704.662.8435 fax a www.gotopoter.com    Item 3.  Bernard Robinson & Company, LLP  Page 2  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Bernard Robinson & Company, LLP, in effect for the year ended May 31, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or. fail. Bernard Robinson & Company, LLP has  received aj peer review rating of pass. Potter &r Company, PA  Mooresville, North Carolina  18    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  The Governing Board Town Council of Primary Government Unit The Town of Carolina Beach  and Discretely Presented Component Unit (DPCU) (if applicable)  N/A  Primary Government Unit, together with DPCU( (fapplicable), hereinafter. referred to as Governmental Unit(s)  and Auditor Name Auditor Address  Bernard Robinson & Company, LLP  1501 Highwoods Blvd., Suite 300, Greensboro, NC 27410  Hereinafter referred to as Auditor  for Fiscal Year Ending 06/30/23  Date Audit Will Be Submitted tol LGC Must be within four months of FYE  10/31/23  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 in the audit oft 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 a budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 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 Government. 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 a federal single audit in accordance with the Uniform Guidance ($200.501), it is 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 the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512).  2.  Effective for audits of fiscal years beginning 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 ini 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 tot the LGC. Ifi in the reporting year, or in either of the two previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late, then  Page 1  19    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  the report was not submitted timely for State low-risk auditee status. Please refer to Discussion of Single Ift the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifan 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 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 of 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 is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary ini the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully 5. Ifthis audit engagement is subject to the standards for audit as defined in Government 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 Government Auditing Standards. The Auditor agrees to provide a copy oft the most recent peer review report to 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 Government 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. If it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review of the Governmental Unit's (Units') systems ofi internal control 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 shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the. AICPA Professional Standards (Clarified). The. Auditor shall file a copy of that For GAAS or Government 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  Audits in North Carolina" on the LGC's website for more information.  the group auditor in accordance with AU-6 5600.41-9600.42.  4.  explained in an attachment to this contract.  peer review analysis that may result in additional contractual 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 of the LGC.  significant matters.  20  Page 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  8. All local government 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 work 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 of 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 of the LGC for approval. the invoice marked 'approved' with approval date shall be returned to the Auditor to present toi the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. Inc consideration of the satisfactory performance of the provisions oft 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 mayi 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) as 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 in 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 be limited to, the following information: (a) Managements Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the 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 of the LGC to have a pre-issuance review of 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  of 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  21    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  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 of the Auditor. If the 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 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 of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifana approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed ini full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC, the 17. Acopy of 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 if fully set forth herein as part of this contract. In case of conflict between the terms oft the engagement letter and the terms oft 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 of 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. As 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 a separate audit report is 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 Governmental 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  unless another deadline is agreed to by LGC Staff.  orb both as may be agreed upon by the Governing Board and the Auditor.  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  22    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  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 (ifa applicable), and (c)no 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or 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. If the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. Ift 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. All 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 of the services performed. If 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 to 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 for the purpose ofi identifying 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 of the prior year audit findings;  financial statements; and  NCAC 03 .0502(c)(6).  Page 5  23    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  30. All of the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 17 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at ittps:/www.nctreasurer.comistate-and-ocal- government-finance-divson/pca-governmen-commssionsupmiting-your-audit to 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  24    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. Item 3.  1.F For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standard,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 If 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 to the LGC without this information will be not be approved.  results of these services: Name: Debbie Hall  Title and Unit/Company: Finance Director  Email Address: Asichaleaminkahon  ORI Not Applicable (Identification of SKE Individual on the LGC-205 Contract. is nota applicable for  GAAS-only audits ora audits with FYEs prior to. June 30, 2020.)  2. Fees may not bei included ini 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 in this contract or in any invoices requiring approval of the LGC. See 3. The audit fee information included ini 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 of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract tot the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary of the LGC. All invoices for services rendered in 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 FEES The Town of Carolina Beach  Primary Government Unit Audit Fee  $28000 $2000 $6000 $ DPCU FEES (if applicable) N/A $ $ $ $ Page 7  Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services  Discretely Presented Component Unit Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services  Audit Fee  25    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. Item 3.  SIGNATURE PAGE AUDIT FIRM  Audit Firm* Victor Blackburn Date*  Bernard Robinson & Company, LLP  Authorized Firm Representative (typed or printed)* Signature*  Email Address* Dlackpumebrecpa.com  GOVERNMENTAL UNIT  Governmental Unit* The Town of Carolina Beach (G.S.159-34(a) or G.S.115C-447(a), Mayor/Chairperson (typed or printed)* Lynn Barbee Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature* Email Address ynn.barbee@carolmnabeach.org  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.  Primary Governmental Unit Finance Officer* (typedo or printed) Signature*  Debbie Hall  Date of Pre-Audit Certificate*  Email Address* debbie.hall@carolinabeach.org  Page 8  26    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-D DPCU (complete only if applicable)  Rev. Item 3.  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved Audit Contract* (Ref: G.S. 159-34(a) or G.S. 115C-447(a) DPCU Chairperson (typed or printed)*  Signature* Email Address*  Date*  Chair of Audit Committee (typed or printed, or "NA") Signature  Date  Email Address  DPCU - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable tol hospital contracts.  This instrument has been pre-auditedi in the manner. required by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. DPCU Finance Officer (typed or printed)* Date of Pre-Audit Certificate*  Signature* Email Address*  Remember to print this form, and obtain all required signatures prior to submission.  PRINT  Page 9  27    Item 4.  AGENDA ITEM COVERSHEET  PREPARED BY: Debbie Hall, Finance Director  DEPARTMENT: Finance  MEETING: SUBJECT: BACKGROUND:  Town Council-3/14/2023 Budget Amendments/Tansters  Ireceived several budget amendments and/or transfer requests. As you know, transfers require only your notification whereas amendments require your approval. Listed below you will find a description of the amendments and/or transfers. Ihave also attached a copy of the  supporting documentation for the appropriation.  Appropriations:  Appropriate $15,099.75 from account 10-330-000 NC Remit to account 10-510-074 Capital Projects Police for the purchase of a replacement vehicle for the Special Investigations Unit. Appropriate $11,690.25 from account 10-383-000 Sale of Fixed Assets to account 10-510-074 Capital Projects Police to offset the purchased of a replacement vehicle for the Special  Investigations Unit. system. ballistic shield.  Appropriate $2,500 donation to account 10-510-016 M&0-Equipment Police for Flock camera Appropriate $4,028.95 donation to account 10-510-024 Uniforms Police for purchaseofa Appropriate $1,000 donation to account 10-510-033 Supplies Police for supplies.  Transfers:  Transfer $3,536 from account 10-620-066 Athletic Programs P&R to account 10-620-016 M&O Equipment P&R to cover the cost of additional security cameras for Mike Chappell Park. Transfer $7561 from account 10-620-014 Travel & Training P&R to account 10-620-023 M&O Transfer $1,200 from account 10-620-014 Travel & Training P&R to account 10-620-024 Transfer $380 from account 10-620-014 Travel & Training P&R to account 10-620-042 Carolina Beach Market P&R1 to cover cost of entertainment and marketing of the CB Market.  Software P&R1 to cover increased Recess subscription.  Uniforms P&R to cover cost of staff uniforms and volunteer shirts.  28    Item 4.  Transfer $17,5001 from account 10-630-081 Inlet Dredging Beach Maintenance to account 10- 620-041 Arts & Activities P&R to cover additional expenses for July 4th holiday fireworks and Transfer $200 from account 10-440-033 Supplies Finance to account 10-440-012 Printing & Transfer $4,663.64 from account 10-550-046 Marina Professional Service to 10-550-074 Marina Capital Over $10,000 to cover cost of a fire standpipe at the Marina as required by fire code. Transfer $30,000 from account 30-812-020 Water M80-infrastructure to account 30-812-026 Water M&0- Material to cover costs of water meters and installation materials for the  entertainment scheduled for June 30, 2023.  Publishing Finance to cover the cost of accounts payable checks.  remainder of the fiscal year.  Transfer $30,000 from account 30-811-026 WWCI M&O Materials to account 30-810-047 WWTP Plant Renovations to cover costs of WWTP repairs and renovation for the remainder of the Transfer $40,000 from account 30-811-045 WWC Contract Services and $45,000 from account WWC M&0-Streets to account 30-810-032 WWTP Chemical & Lab Fees to cover increased cost  fiscal year.  of chemicals fori the remainder of the fiscal year.  BUDGET IMPACT:  Amendments and transfers will not affect the budget.  ACTION REQUESTED:  Approve the budget amendments and/or transfers as presented by the Finance Director.  29    CAROLINA BEACH POLICE DEPARTMENT  Item 4.  LINAS  1121 N. Lake Park Blvd. Carolina Beach, NC28428 Tel: (910)458-2540 Fax: 910)458-2988  POLICE  To:  Debbie Hall, Finance Director Bruce Oakley, Town Manager  From: ChiefVicV Ward Date: 2/24/2023  - V Wad  Re:  Budget Transfer Request  The Police Department is requesting the transfer of $15,099.75 from line item 10-330-000 NC Remit to line item 10-510-074 Capital Projects for the purchase of a replacement vehicle for the  Special Investigations Unit.  $15,099.75  From 10-330-000 NC Remit To 10-510-074 Capital Projects  30    CAROLINA BEACH POLICE DEPARTMENT  Item 4.  1121 N. Lake Park Blvd. Carolina Beach, NC: 28428 Tel: (910)458-2540 Fax: (910)458-2988  POLICE  To:  Debbie Hall, Finance Director Bruce Oakley, Town Manager  From: ChiefVicWard Date: 2/23/2023  LKW  Re:  Budget Transfer Request  The Police Department sold the following vehicles at auction:  2016 Ford Explorer on September 13, 2022, for $6,561.25 2014 Dodge Charger on February 14, 2023, for $5,129.00  Checks totaling $11,690.25 were deposited into the surplus account. Iwould like to request that this amount be transferred from line item 10-383-000 (surplus) into 10-510-074 to offset the  purchase of a replacement fleet vehicle for the Special Investigations Unit.  Thank you for your consideration.  31    CAROLINA BEACH POLICE DEPARTMENT  Item 4.  1121 N. Lake Park Blvd. Carolina Beach, NC28428 Tel: (910)4 458-2540 Fax: (910)458-2988  POLICE  To:  Debbie Hall, Finance Director Bruce Oakley, Town Manager  From: ChiefVic Ward ww  Date: 2/21/2023  Re:  Budget Transfers  lam requesting the below budget transfers for the FY 22/23 Police Department budget. We received several donations designated for the purchase of equipment/supplies for the Police Department. If you have any questions regarding the below transfers, please  let me know.  Account 10-335-000 10-335-000 10-335-000  Amount Transfer to Account Reason  $2,500.00 $4,028.95 $1,000.00  10-510-016 10-510-024 10-510-033  Donation of $2,500.00 to offset cost of Donation of $4,028.95 for the purchase Donation of $1,000.00 for police  Flock camera system. of a ballistic shield. supplies.  32    Payment Transaction Query Detail  Page:10 of1 1 Item 4.  Town of Carolina Beach Date: 2/21/2023  Operator: DEX Tendered: Cash & Check  Transaction Date: 2/7/2023 Account Number: N/A Payment Source: Miscellaneous Payments Receipt Number: 409275 Entry Operator: 72  Customer Name: SILVERADO ENTERPRISES INC ISLAND  TRUE VALUE TACKLE: & HARDWARE  Transaction Amount:  $2,500.00 $0.00  Change:  Description DONATION CBPD CAMERAS #7437  Revenues MISCELLANEOUS  Quantity 1  Total $2,500.00  33    10-335-000 10-510-016  Item 4.  5  un  2 <  SecuntyF Festuren   34    Payment Transaction Query Detail  Page:1 1 of 1 Item 4.  Town of Carolina Beach Date: 2/21/2023  Operator: DEX Tendered: Cash & Check  Transaction Date: 10/7/2022 Customer Name: ALLEN & LYNN MASTERSON Account Number: N/A Payment Source: Miscellaneous Payments Receipt Number: 402210 Entry Operator: 72  Transaction. Amount:  $4,028.95 $0.00  Change:  Description POLICE DEPTI DONATION  Revenues MISCELLANEOUS  Quantity 1  Total $4,028.95  35    Page:10 of1 1 Item 4.  Payment Transaction Query Detail  Town of Carolina Beach Date: 2/21/2023  Operator: DEX Tendered: Cash & Check  Transaction Date: 8/23/2022 Customer Name: ANNA. ANDI MARK COREY Account Number: N/A Payment Source: Miscellaneous Payments Receipt Number: 400043 Entry Operator: 72  Transaction. Amount:  $1,000.00 $0.00  Change:  Description DONATION #516 Revenues MISCELLANEOUS  Quantity 1  Total $1,000.00  36    Item 4. Jay. Mayor) Pro: Tem Mikel Hoffer Councill Member Bruce Oakley Townl Manager  Lynn Barbee Mayor Joe Benson Councill Member Debl LeCompte Council Member  Town of Carolina Beach 11211 N. Lake Park Blvd. Carolina Beach, NC28428 Tel: (910)458-2999 Fax: (910)458-2997  To: Debbie Hall, Finance Director Bruce Oakley, Town Manager  From: Eric. Jelinski, Parks and Recreation Director  Date: 2/10/23 Re: Budget Transfer  lam requesting the below budget transfer for the FY2 22/23 Parks and Recreation Department budget. Ifyou  have any questions regarding the below transfers, please let me know.  Account 10-620-066 10-620-014 10-620-014 10-620-014 10-620-081  Amount Transfer to Account $3,536 10-620-016  Reason  Cover overage for security cameras at Mike Chappell Park. Additional cameras were added Overage for RecDesk subscription software. Overage for staff uniforms and volunteer shirts. Cover overage ofe entertainment and marketing Cover additional expenses for July 4th holiday fireworks and entertainment (Friday, June 30th)  tocover the entire park. The price increased.  $756  10-620-023  $1,200 10-620-024 $380  10-620-042  ofthe CB Market  $17,500 10-620-041  37    Item 4.  Memo  Town of Carolina Beach  To: From: CC: Date: Re:  Bruce Oakley Debbie Hall 2/21/2023 Budget Transfer  Comments: We need tot transfer $200.00 from account 10-440-033 Supplies Finance to  account 10-440-012 Printing and Publishing Finance to cover cost accounts  payable checks.  38    Debbie Hall From: Sent: To: Cc: Subject: Attachments: Debbie,  Item 4.  Ed Parvin Debbie Hall Paula Kempton 20230301152100pdr  Wednesday, March 1, 2023 4:49 PM FW: CB Boat Basin West Side Existing Dock  There are $11,200 of unanticipated expenses that are required to be completed per fire code (attached quoted standpipe). In 10-550-074 there is $6,536.36. Iwould like toi transfer $4,663.641 from 10-550-461 to 10-550-074 to cover the cost oft the quoted standpipe. This will leave $1,716.36 left in the 10-550-046 line to pay Larry's assistant. Based on current invoicing this should be adequate to make it to the end oft the year. Please let me knowi ify youl have any concerns?  V/R, Ed H. Parvin  From: Paula Kempton paula.kempton@carolnabeach.otrg> Sent: Wednesday, March 1, 20233:48PM <Ben.Meister@carolinabeacn.org> Subject: FW: CB Boat Basin- West Side Existing Dock Oops. Here is the attachment. Paula From: Bob Clark bclrkr@bfpe.com> Sent: Wednesday, March 1, 20233:15PM To: Paula Kempton paua.kemptonecarolnapeach.on> Subject: CB Boat Basin Existing Dock  To: Edi Parvin ed.parvin@carolinabeach.org>; Buddy Thompsons bucdy,thompson@caroinapeach.org? Ben Meister  Be Advised: This email originated from outside of the Town of Carolina Beach, NC  Seet the attached. Thanks, Bob Clark  39  1    Item 4.  BFPE INTERNATIONAL FIRE, SAFEIYASECURITY 3300 HWY 421 NORTH WILMINGTON, NC28401 910-762-5418 FAX910-762-9279  March 1,2023 Town of Carolina Beach Carolina Beach, NC Attn: Paula Kempton Subject:  Carolina Beach Boat Basin Marina - Dry Fire Standpipe Installation  We are pleased to offer for your review a) proposal to install a new dry standpipe system  on the existing rigid dock and newi floating dock.  Scope of Work:  Provide shop drawings, hydraulic calculations, and permit. This installation will be per the requirements ofNFPA 14, NFPA 303, NCSFC and Carolina Beach Fire Install a complete new dry standpipe system from the FDC at the rigid deck at the top ofthe wooden ramp to the one (1) remote fire hose stations (FHS). The FHS will be located along the section of pier that parallels the waterway, where thel boat slips are located. The fire hose stations will bel located 36" above the footpath, per 2018 NCSFC and spaced 150 feet apart or from the end of the floating dock. The single snoot fire department connection (FDC) will be located at the beginning of the rigid wooden walkway. The FDC will bel located 36" above finished grade, per NFPA 13. We will provide a FDC sign at the entrance of the gangway. We willj provide low point drains at each. hose connection, sO the system can be emptied of water to prepare for winter's freezing temperatures. We will provide expansion loops sO the piping can properly move during temperature changes to avoid environmental stress cracking. Thel hangers that support the new: standpipe will be hung from the edge oft the west side oft the floating dock, will consist of stainless-steel lag bolts and nylon webbing After the appropriate glue cure time has lapsed, the entire system will be filled with water and hydrostatically tested per NFPA 14 requirements of200 PSI for twd (2) hours. We will provide the proper test certificate that will be signed by BFPE International and thel local fire marshal for the new: standpipe. Thei new piping will be schedule 80 PVC with schedule 80 PVC: fittings. Thej pipe sizes will be determined by hydraulic calculations that will support the most remote fire hose station demand of250 GPM at 1001 PSI at the end ofthe standpipe system. BFPE will provide a small boat to perform work where required. After the system ist tested and passed by the fire marshal, the system will be completely drained out andi ready for winter temperatures.  Marshal's office.  straps, which are listed for a 6,000-pound tensile strength.  One-year warranty.  AWOMAN OWNED BUSINESS  MARYLAND e DELAWARE . PENNSYLVANIA . NORTH CAROLINA . SOUTH CAROLINA . VIRGINIA/DGJS 11-3420  40    Item 4.  The: following exclusions apply: Painting of plastic pipe Fire department staging area Telephone communications to central station. Knox Caps CAMA permit  The price for the new standpipe is $11,200.00 world crisis we are current experiencing.  *Price is valid for 30 days. PVC piping is made from petroleum and is affected by the  Thank you for allowing BFPE INTERNATIONAL the opportunity to meet your fire protection needs. Ifyou have any questions or would like additional information, please do not hesitate to  contact me at 910-762-5418. Ga - 17 BPEINTERNATIONAL Bob Clark. Jr. Engineered Systems Group  41    Item 4.  Lynn Barbee Mayor Joel Benson Council Member Debl LeCompte Council Member  Jay Healy Mayor Pro: Tem Mike Hoffer Council) Member Bruce Oakley Town) Manager  TOWN OF CAROLINA BEACH 1121 N.1 Lakel Park Boulevard Carolina Beach, North Carolina 28428 BUDGETTRANSFER REQUEST  To: Debbie Hall, Finance Director From: Mark Meyer, Public Utilities Director  Re: Budget transfer Date: March1 1,2023  Budget transfer amount: $30,000  From: 30-812-020 (Water Maintenance & Repair Infrastructure) 30,000 To: 30-812-026 (Water Maintenance & Repair- - Material)  30,000  Explanation: Additional budget needed to cover costs for Water Meters and installation  materials.  Mark Meyer  - A  Director of Public Utilities, Town of Carolina Beach  42    Item 4.  Lynn Barbee Mayor Joe Benson Councill Member DebLeCompte Council Member  Jay Healy Mayor) Pro Tem Mike Hoffer Council Member Bruce Oakley Town Manager  TOWN OF CAROLINA BEACH 1121 N.Lake! Park Boulevard Carolina Beach, North Carolina 28428 BUDGETTRANSFER REQUEST  To: Debbie Hall, Finance Director From: Mark Meyer, Public Utilities Director  Re: Budget transfer Date: March 1, 2023  Budget transfer amount: $30,000  From: 30-811-026 (WWC -N Maintenance & Repair Material) 30,000  To: 30-810-047 (WWTP Plant Renovation)  30,000  Explanation: Additional budget needed to cover (increase) in costs for WWTP Repairs and  Renovation.  Mark Meyer  Director ofl Public Utilities, Town of Carolina Beach  43    Item 4.  Lynn) Barbee Mayor Joel Benson Council. Member Debl LeCompte Councill Member  Jay Healy Mayor Pro Tem Mikel Hoffer Council Member Bruce Oakley Town) Manager  TOWN OF CAROLINA BEACH 1121 N.Lake Park Boulevard Carolina Beach, North Carolina 28428 BUDGET TRANSFER REQUEST  To: Debbie Hall, Finance Director From: Mark Meyer, Public Utilities Director  Re: Budget transfer Date: March - 1,2023  Budget transfer amount: $85,000  From: 30-811-045 (WWC - Contract Services) 40,000 30-811-019 (WWC Maint & Repair Streets) 45,000  To: 30-810-032 (WWTP Chemical & Lab Fees)  Explanation: Additional budget needed to cover (increase) in costs for Chemicals for WWTP  Mark Meyer    Director of Public Utilities, Town of Carolina Beach  44    Item 5.  AGENDA ITEM COVERSHEET  PREPARED BY: Debbie Hall, Finance Director  DEPARTMENT: Finance  MEETING: SUBJECT: BACKGROUND:  Town Council- 3/14/2023 Amend Capital Project Fund for ARP  This ordinance will transfer $83,153.77 of the American Rescue Plan funds from the Maryland and East Hamlet projects tot the Saint Joseph Pipe Replacement Stormwater Project. Itwill also transfer $13,952.75 from the Sumter project to Spartanburg and Seventh Street projects which  came in over budget. ACTION REQUESTED:  Approval of Ordinance No. 23-1198  45    Item 5.  ORDINANCE: NO. 23-1198  A GRANT ORDINANCE: TO. AMEND THE: BUDGET: FOR' THE AMERICAN: RESCUE PLAN WATER, SEWER & STORMWATER PROJECTS  The Town Council of the Town of Carolina Beach, North Carolina, doth ordain:  SECTIONONE:  Thati the Fiscal Year 2022-2023 Budget fort the Town of Carolina Beach is hereby amended toi include the expenditures associated  with the American! Rescue Plan Utility Fund Grant Project Ordinance:  Account Code Description 35-601-074 35-602-074 35-603-074 35-604-074 35-605-074 35-606-074 35-607-074 35-608-074 35-609-074 35-600-005 35-600-007 35-600-010 35-600-009 TOTAL SECTIONTWO:  Previous $250,000.00 $130,000.00 90,000.00 80,000.00 75,000.00 $74,000.00 $ 70,000.00 $ 9,565.49 $ 13,877.36 $ 1,503.80 $125.039.00 $1,019,672.47  Amended $ : 250,000.00 $ 143,557.75 $ 47,945.02 $ 90,000.00 $ 48,901.21 $ 75,395.00 $ 60,047.25 $ 70,000.00 $ 83,840.59 +$ 83,153.77 $ 9,565.49 $ 13,877.36 $ 1,503.80 125.039.00 $1,019,672.47  Changed +$ .00 +$ 13,557.75 -$ 52,054.98 +$ .00 -$ 31,098.79 +$ 395.00 -$ 13,952.75 +$ +$ +$ +$ +$ $  Florida Ave Spartanburg Ave Basin Road Eastern Hamlet Seventh Street Sumter. Ave/Seventh St Greenville. Ave FICATax Retirement (401)Law Enforcement Premium Pay  Maryland Ave/Virginia Ave $100,000.00  .00 .00 .00 .00 .00 .00  St. Joseph Pipe Replacement $ 686.82  That the Fiscal Year 2022-2023 Budget for the Town of Carolina Beach is hereby amended toi include the revenue: associated with the  American Rescue Plan by amending thei following Utility Fund Grant Project Ordinance:  Account Code Description 35-396-000 TOTAL:  Previous $1.019.672.47  Amended  Changed  Transfer ARP Grant Funds From General Fund  $1.019.672.47 +$ $1,019,672.47  .00  SECTION' THREE: inspection.  A copy ofthis Ordinance shalll be furnished to thel Finance Officer for direction in disbursement ofTown funds andi for public  Duly adopted this 14th day of March, 2023  Albert L. Barbee, Mayor  ATTEST:  Kimberlee Ward, Town Clerk  46    Debbie Hall Subject:  Item 5.  FW: Budget Transfer  From: Brian Stanberry: <oranstanperyecarolinabeach.org> Sent: Wednesday, ebuay22,2023159PMA To: Debbie Hall debbie.hall@caroninabeach.org>  Cc: Ed Parvin ed.parvin@carolinabeach.org>; Alisa Perry <alisa.pery@carolinabeach.org>  Subject: Budget Transfer Debbie,  Iwould like to request the following budget transfers to utilize funds left overi from completed. ARP projects to our Saint  Joseph Pipe Replacement project, which is an approved ARP project but was unfunded. $52,054.98 from account 35-603-074/Maryland, transferred to 35-609-074(St.. .Joseph) $31,098.79 from account 35-605-074(E. Hamlet) transferred to 35-609-0745L.Joseph)  $13,557.75 from account 35-607-074Sumter, transferred to 5602-0745paranourg. to cover overage $395.001 from account 35-607-74/Sumter) transferred to 35-606-074/5eventh St) to cover overage Thank you for your assistance. Just let me know ify you have any questions or conçerns.  Sincerely, Brian Stanberry Director ofPublic Works Town ofCarolina Beach 910-458-8291 ofice 910-443-1837 mobile prian.stanberry(@carolmabeach.org  DISCLAIMER: disclosed to third parties  E-mail correspondence. to and from this address may be subject to the North Carolina Public Records Law and may be  47  1    Item 6.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT: BACKGROUND:  Town Council Meeting 3/14/2023 Approval of Council Meeting Minutes  Attached are the meeting minutes from February 14, 2023.  ACTION REQUESTED:  Review and consider approving under the consent agenda.  48    Item 6.  CAROL  CAROLINA BEACH Town Council Regular Meeting Tuesday, February 14, 2023 - 6:00PM  Council Chambers, 1121 N. Lake Park Boulevard, Carolina Beach, NC  CARDV  MINUTES  CALLTOORDER  Mayor Barbee called the meeting to order at 6:00 PM, followed by the invocation by Pastor Shawn  Blackwelder of St. Paul's United Methodist Church and Pledge of Allegiance.  PRESENT Mayor Lynn Barbee Mayor Pro Tem Jay Healy Council Member Joe Benson Council Member Mike Hoffer Council Member Deb LeCompte ALSO PRESENT Town Manager Bruce Oakley Assistant Town Manager Ed Parvin Town Clerk Kim Ward Town Attorney Noel Fox ADOPT THE AGENDA  Mayor Barbee said a closed session will be added toi the end of the agenda, and there will be an  additional item under the Special Presentations section.  ACTION: Motion to adopt the agenda Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously CONSENT AGENDA  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  1. Set Public Hearing for March 14, 2023, to Hear from Nonprofits Regarding Funding Requests 2. Resolution 23-1193 creating a Capital Project Fund ini the amount of $200,00 for the AIA Wastewater Grant and Resolution 23-1194 in the amount of $200,000 fori the AIA Water  Grants  3. Budget Amendments as presented by the Finance Director  4. Approval of Council Meeting Minutes  Council Member Benson asked if the intent of item 2 is to better inform the Town on how to proceed with capital improvement projects. Mr. Oakley said this will be an inventory of all the Town's pipes and  49    Item 6.  infrastructure for water and sewer. He said it will be very helpful to know what we have and where it  is.  ACTION: Motion to adopt the consent agenda Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously SPECIAL PRESENTATIONS  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  5. Presentation by Girl Scout Gold Award Candidate Madeline Fischer  Madeline Fischer gave an update on her Girl Scout Gold Award efforts, which she initially spoke to Council about last fall. She has been working with Ocean Cure to implement a wheelchair washing station at the beach and reported that it is now 100% complete. Ms. Fischer has also made signs and fliers letting the public know about the availability ofi free beach wheelchairs, the beach mat, and the wheelchair washing station. In addition, she created mini sandboxes for kids who can't get on the ground as well as "Ispy" game cards. Ms. Fischer is hoping to get the community involved with beach mat maintenance and made a video showing how to sweep it; she also passed around a signup sheet Council Member LeCompte thanked Ms. Fischer for having a vision and the leadership to bring it to fruition. Council presented Ms. Fischer with a certificate of achievement as well as a Town sticker and  for volunteers willing to sweep the mat.  pin.  6. Events Update by Tim Murphy  Jay Carrillo, organizer of Surf Dog Experience events, gave a presentation about starting a CB Skate Dog event on April 29 from 11:00 AM1 to 2:00 PM at the Mike Chappell Park Skate Park. The rain date will be Carrillo said Ocean Events USA will donate 40% of sponsorship dollars and 100% of registration fees to Phase II expansion of the Skate Park. Hei is requesting 15 sponsor tents inside the park, additional Tim Murphy, Recreation Programs uperintencen/Communty Events Coordinator, said the Events Committee has reviewed the proposal and thinks it would benefit the Town. He said the event will have to provide their own portable toilets, but the Town will look into providing bleachers and try to  April 30. He said expected attendance is 100 people.  bleachers, and three portable toilets from the Town.  help.  ACTION: Motion to approve the Skate Dog event as presented  Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously February 14, 2023  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Minutes  Page2  50    Item 6.  Mr. Murphy reviewed upcoming special events:  Steve Haydu St. Patrick's Lo Tide Run - March 11  Solstice Healing Arts & Music Festival - March 18 at Carolina Beach Lake  7. Manager's Update  Mr. Oakley gave an update on various projects and events.  Building Permits and Inspections  New Hanover County has assigned a Building Inspector to the Town toi fill the absence created by the departure of the Town'sp previous Building Inspector. He will be in Town Hall five days per week. The Town will evaluate whether this will be a permanent solution or ifits should bring back its own Building Existing building permits will follow the previous process. New building permits will use Customer Mayor Pro Tem Healy suggested that builders try to create a relationship with the new Building  Inspector position int the future.  Online Application & Services Tool (COAST), the County's sonline system.  Inspector as soon as possible.  Marina  The marina project is still ahead of schedule. There were some concerns about the locations of panel boxes that hold the meters for each dock. The Town is working with Duke Energy to try to screen the panels because they are unsightly. They hope tot find a solution that will make these look like an asset  instead of an eyesore. Public Works Pre-Season Projects  Marina restrooms: cleaned, painted, fixtures repaired, and automatic door locks installed Sandpiper restrooms: cleaned, flooring and walls repaired, fixtures repaired and lights replaced, Lake restrooms: doors replaced, siding and railing repaired, lighting replaced, pressure washed, Alabama restrooms: cleaning, painting, railing repairs, walls, and shower valves - scheduled this Boardwalk restrooms: scheduling contract plumber for fixture replacement and automatic door Boardwalk walkway repairs: replacement of damaged wood and fish tile imprints and long-span Parking lot construction at 304 Carolina Beach Avenue South: lot graded and stoned and poles,  painted, and exhaust fans replaced (shower valves forthcoming)  and painted - 90% complete  week locks installed  Hamlet restrooms: automatic door locks installed lumber on order - scheduled following Alabama restrooms rope, tire stops, signs, and aprons forthcoming = 60% complete  Paving Projects Update February 14, 2023  Minutes  Page3  51    Item 6.  Pavement Condition Index (PCI) Phase : pre-construction meeting and patching to begin at the Florida Avenue: contractor determined with reclamation and paving to occur in April  end of February/early March with overlay toi follow Carolina Beach Avenue North: out for bid in early March  Mayor Barbee said crews did not put night reflectors on the section of Dow Road where the turn lane is. He said he expects they are coming back toi finish the work. Council Member LeCompte said crews are returning to put on a final coat of paving, so that's probably why the reflectors haven't been done  yet.  FY23-24 Budget Process and Schedule  February 28 - current budget status (workshop)  March 14 - public hearing for nonprofit requests (Council meeting) March 16 -budget open house for water and sewer 4:00-6:00 PM April 11 - public hearing to receive community input (Council meeting)  April 25 - budget workshop May 2- budget workshop May 2- budget open house  May 9 - public hearing for community input (Council meeting) May 23 - budget message presented to Council (workshop) June 13 -a adopt budget (Council meeting) July 25 -Dudget/strategic plans follow-up retreat  Other Updates  The open house for public water and sewer will be March 16 4:00-6:00 PM.  The Town is finalizing the stormwater plan and moving forward with the Ocean Boulevard sidewalk. Staff is working with the engineer on the final encroachment agreement from the N.C. Department of Transportation (DOT), and then the project will go out for bid. Council Member Hoffer asked staff to  ensure the sidewalks tiei in together.  The lake dredge project will go out for bid tomorrow.  The Town will take over running the annual Christmas Parade. The Island of Lights organization will continue to be involved and there will be no visible differences, but the Town recognized some logistical problems that staff could best solve if it was managing the event. The Town commits $20,000 Staff thought it would be difficult to maintain the proposed entryway roadside beautification plan but will look into making improvements ini the vicinity of the "welcome" signs with the help of the Beautification Committee. Council expressed interest in having signs promoting the Town's 100th Mr. Parvin demonstrated how to use SeeClickFix, an online system for reporting problems and issues to  per year to run the parade.  anniversary. the Town. February1 14, 2023  Minutes  Page4  52    Item 6.  Mayor Barbee said a resident sent a message commending staff members Darius Grady and Stuart Frye for their professionalism and quick response regarding a sewer backup on Super Bowl Sunday. Patrick Boykin of 712 Glenn Avenue said he came toi the Town at the beginning of last year and five more times since then regarding health and safety concerns about the condition of the property next door. He said trash, debris, and a downed tree are creating nesting areas for wildlife. Mr. Boykin questioned why the Town has ordinances on record that it's not enforcing. He said he has also reported a pothole in front of his property with no response or action from the Town. Mr. Boykin said Bryant Bass encouraged the Town to hire an in-house Building Inspector. He said the Town has more Kelli Taylor of 607 Harper Avenue said she was against removal of the parking spaces on South Lake Park Boulevard ini front of her business. She asked the Town to consider al better option, such as having Carolina Beach Avenue South as an alternate route instead of South Lake Park Boulevard. Council Member Hoffer said the parking spaces were removed for safety reasons. He said the intent was not to encourage people to ride bikes through there but to provide pedestrians space to walk.  PUBLIC COMMENT  he has started to look for help at the County and State levels. control over its own employee to help preserve a small-town feel.  PUBLIC HEARINGS  8. Text Amendment to Amend Chapter 40, Article III - Zoning District Regulations, Article V- Off- Street Parking and Loading Requirements; Parking, Article VI - Landscaping and Development Specification Standards, Article IX - Development Standards for Particular Uses, and Article  XVII - Definitions to Create Standards for Event Venues  Applicant: Michael Urti  ACTION: Motion to open the public hearing to amend Chapter 40, Article III  Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Applicant Michael Urti is proposing a text amendment to allow for event venues as a use int the Central Business District (CBD). Currently, the zoning ordinance does not address event venues as a permitted use, and there are no similar uses or use standards in the existing ordinance that would apply. Staff worked with the applicant to come up with language to define the use and associated standards that would apply. The text amendment consists of the defining the use and defining the existing meeting facilities use. The existing meeting facilities use has been associated with uses such as the masonic lodge and senior center. Event venues will be defined as commercial establishments with the primary purpose of providing space for meetings, gatherings, reunions, weddings, conventions, private  parties, and other similar gatherings.  February 14, 2023  Minutes  Page5  53    Item 6.  Wilmington, New Hanover County, and' Wrightsville Beach all approve event venues and event centers through a Conditional Zoning (CZ) approval process. The CZ process allows for additional public input and the opportunity for specific conditions to be placed on the use. If adopted, event venues would be permitted only through CZ. The applicant requested that event venues be permitted in the CBD; staff also suggests the Highway Business District. Event venues would have the same parking requirements as eating and drinking establishments. The text amendment clarifies the waiver of parking requirements in the CBD if there are enough public parking spaces, not just public parking lots, to allow for street parking to be included ini the calculation. Event venues must comply with all ABC: standards, abide by the noise ordinance, and provide landscaping. The landscaping ordinance currently requires only thei installation of a 6-foot fence ifa a commercial use is adjacent to residential uses or districts. The proposed landscaping requirement states that uses in the CBD abutting residential districts shall provide a Type B: 10-foot landscape buffer along the abutting side and rear yards. The purpose of additional landscaping is to protect the residential areas and mitigate concerns. Staff recommends approval of the text amendment as proposed, and the Planning and Zoning Commission unanimously voted to recommend approval of the text amendment as proposed. Senior Planner Gloria Abbotts presented details. She went through each of the five sections int the ordinance, two of which were driven by the applicant and three that were additional amendments by Council Member LeCompte asked why the definition for a meeting facility is limited to nonprofit organizations only. Mr. Oakley said it refers to whoi is operating the facility, not who is using the space. Ms. Fox: said the terminology technically should be "not for profit" instead of "nonprofit" because of Michael Urti of 513 Monroe Avenue said the proposed text amendment lays the groundwork for what he and his partners want to do with the property. He said a 10-foot landscape buffer would be difficult to doi ini the CBD. Mr. Urti also asked Council to consider private parking lots that are open to the public Butch LeCompte of 307 Charlotte Avenue said he is concerned about patrons of event venues parking inr nearby residential neighborhoods. He said he wants the Town to be prepared for and think ahead about this possibility to avoid conflicts. Mr. LeCompte said residents don't want tol be in a position of  staff as the allowance was reviewed.  the specific connotations involved.  within the definition of public parking spaces.  having to enforce parking. No one else requested to speak. ACTION: Motion to close the public hearing Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously February 14, 2023  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Minutes  Page6  54    Item 6.  Council Member Hoffer said he's surprised this is not already an allowable use.  Mayor Barbee asked about the definition of public parking. Planning Director. Jeremy Hardison said this would include parking lots owned or managed by the Town and not privately operated lots. He said although private lots are open to the public, there is no Town oversight of these parcels and no  guarantees for their continued availability.  Council Member Benson said he would like to see the requirement for reduction in off-street parking changed from being within 500 feet of adequate public parking spaces to 1,0001 feet. He said people  will park al little farther away for an event.  Mayor Pro Tem Healy said he is in favor oft the proposed text amendment.  Council Member LeCompte said Council has already voted to create residential zones where you have to hold a permit to park in those areas, sO she thinks the parking issue has been addressed even if Council Member Hoffer said an event venue could be small and does not necessarily mean hundreds of Mayor Barbee said he agrees with staff's definition of public parking because the Town has no control Council Member LeCompte said Council Member Benson may have a point about how many feet away Mayor Barbee said the Planning and Zoning Commission's unanimous vote to recommend approval  signage has not yet been created.  people, so he doesn't have a problem with it.  over private parking lots. public parking should be. holds a lot of weight with him. Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  ACTION: Motion to approve Ordinance No. 23-1195  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Ms. Fox asked Mayor Barbee to read the full suggested motion.  ACTION: Motion for approval whereas in accordance with the provisions of the North Carolina General Statutes Council does hereby find and determine that the adoption oft the following ordinance amendment to amend Chapter 40, Article III -Zoning District Regulations, Article V- Off-Street Parking and Loading Requirements; Parking, Article VI - Landscaping and Development Specification Standards, Article IX - Development Standards for Particular Uses, and Article XVIII Definitions to Create Standards for Event Venues is consistent with the goals and objectives of the adopted Land Use  Plan and other long-range plans February 14, 2023  Minutes  Page7  55    Item 6.  Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  9. Zoning Map Amendment to Consider a Request to Rezone 209 Charlotte Avenue from Mixed  Use (MX) to Central Business District (CBD)  Applicant: Michael Urti  ACTION: Motion to open the public hearing Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Applicant Michael Urti has submitted a petition to consider rezoning 209 Charlotte Avenue from Mixed Use (MX) to CBD zoning. The neighboring property tot the east is under the same ownership and currently ini the CBD. The applicant is requesting to combine both properties. The applicant has requested the rezoning because as the owner of both parcels of land and operating under one business entity, he would like to see the same zoning apply to 209 Charlotte Avenue, SO all business-related Redevelopment of the property would require the recombination of the property. One of the standards for creating zoning districts is to follow plotted lot lines. Guidance for thei interpretation of zoning district boundaries comes from Section 40-45 of the zoning ordinance. Previously, 209 Charlotte Avenue existed as the parking lot for the previous Deck House restaurant at 205 Charlotte Avenue. Kate's Pancake House restaurant is east of the property; there are five residential uses across the  decisions and operations fall under the same zoning guidelines.  street and five residential uses to the rear of the property.  Staff recommends approval of the project as proposed, and the Planning and Zoning Commission voted Ms. Abbotts presented the details. She gave some background and history about the property. The existing building was constructed as a Presbyterian church in 1985 and operated as Steeple Restaurant 1985-1994. In 1994, a Conditional Use Permit was granted for a mixed-use project of a French- American restaurant and retail shops. Deck House opened in 1998 and closed September 2022. Ms. Abbotts said historically both parcels were ini the Central District as part of the 1984 ordinance and zoning map. She said they were rezoned in 20001 to MX1 for 209 Charlotte Avenue and CBD for 205  5-2to recommend approval.  Charlotte Avenue.  February 14, 2023  Minutes  Page 8  56    Item 6.  North Carolina General Statute 160D states that if the zoning map amendment is adopted and the action is deemed inconsistent with the adopted Land Use Plan, thez zoning map amendment has the Michael Urti of 513 Monroe Avenue said the purpose oft this request is so there willl be cohesive uses between 205 and 209 Charlotte. Avenue without worrying about jumping over the line of distinction.  effect of also amending any future Land Use Plan map.  No one else requested to speak. ACTION: Motion to close the public hearing Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  Council Member LeCompte said voting to allow the rezoning would correct an egregious error. She said the majority of homes surrounding the property are: short-term rentals, sO business is going on everywhere around the property. Council Member LeCompte said tearing down the building and putting in condos would mean a huge increase in transient visitors to the area, SO she appreciates this vision of proposing this as an event venue because it's something the Town needs. Mayor Pro Tem Healy said he is not aware of anyone who is currently against this proposal, and he thinks it will be good for the Town. He said the applicant has an excellent history of positive projects Council Member Hoffer said hei thinks Council is making a mistake by focusing on the proposed project instead of the long-term potential for the zoning change. He said if something happens to Mr. Urti, there would be a number of other permissible uses for that parcel that are not permissible now. Mayor Barbee said Council needs to be OK with the possibility of all oft those uses in the future.  that are creative while preserving older buildings, using Nauti Dog as an example.  Council Member Benson said he is 100% behind the request.  Mayor Barbee said he is typically not ini favor of encroaching the CBD toward residential areas, but this parcel has operated as being in the CBD his entire life soi it doesn't feel like a change in this particular ACTION: Motion for approval that whereas in accordance with the provisions of the North Carolina General Statutes, the Council does hereby find and determine that the adoption of the zoning map amendment and Land Use Plan amendment for 209 Charlotte Avenue is consistent with the goals and objectives of the adopted Land Use Plan and other long-range plans and the potential impacts on the Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  case.  surrounding area are mitigated by the approved conditions Motion made by Council Member LeCompte  Council Member LeCompte February 14, 2023  Minutes  Page9  57    Item 6.  Motion passed unanimously ITEMS OF BUSINESS  10. Discussion on Planning and Zoning Member Terms for 2023  Council discussed whether to extend the current Planning and Zoning Commission member term limits while the Commission is working on the Unified Development Ordinance (UDO). Mayor Barbee said this is going to be al long project, and with four terms coming up for reappointment on. June 30 continuity may be affected. He said he would like to reappoint all four for an additional three-year Council Member LeCompte said she isi in favor of extending all four terms for consistency and  term.  expediency with the UDO project.  Mayor Pro Tem Healy asked if the four Commissioners are OK with being reappointed. Mayor Barbee said Commission Chairman Wayne Rouse told him they would all accept the additional terms. Council Member Hoffer asked why Council shouldn't wait to reappoint them when their terms come up in a few months. Mayor Barbee said the idea was to solidify that body going forward without delay. Ms. Fox suggested bringing back something formal for Council to consider next month, and the  consensus of Council was to agree to that.  11. Amendment to Town's Rates and Fees Schedule  In fall 2022, the Town agreed to reduce fees associated with parking violations. Since then, the Town has changed vendors to reduce cost and increase customer service. However, the new vendor cannot Toaccommodate the changes and simplify the process without impacting the vision for offering  accommodate the two-part reduction as originally adopted. discounts for early payment, staff recommends:  Removing the 50% reduction after 24 hours and 25% reduction after 48 hours  Adding allowance of a! 50% reduction for the full 48 hours  Mr. Parvin presented the details.  ACTION: Motion to amend Ordinance No. 23-1197, change tot the Town's rates and fees schedule, as Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  presented  Motion made by Mayor Barbee Council Member LeCompte Motion passed unanimously  12. Consider the Police Advisory Committee's Request to Change Their Meeting Time from 7:00  PM1 to 6:00P PM  February 14, 2023  Minutes  Page 10  58    Item 6.  Council Member LeCompte presented a request from the Police Advisory Committee to change its meeting time from 7:00 PM1 to 6:00 PM effective with the March meeting. She said Police Chief Vic Ward suggested Council consider this action to align with Council meeting times and allow for staff to ACTION: Motion to change the meeting time for the Police Advisory Committee from 7:00 PM1 to 6:00 Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member Hoffer,  have a shorter day.  PM effective with the March meeting going forward Motion made by Council Member LeCompte  Council Member LeCompte Motion passed unanimously COUNCIL COMMENTS  Council Member LeCompte asked about parking leases for Pelican Lane and Guy Johnson Motel lots. Mr. Parvin said these were not yet secured. Council Member LeCompte requested that staff move forward with using the Harper Avenue lot and Federal Emergency Management Agency (FEMA) lot on Hamlet Avenue SO the Town can be in the driver's seat for a change. Mr. Oakley said het thinks thei issue Council Member Benson asked about the entry sign fori the State Park but acknowledged this was not a Town responsibility. He also said he would like for Duke Energy to give a presentation on street lighting Council Member Hoffer said people are: still parking ini the spaces that were recently removed along South Lake Park Boulevard. He asked that parking enforcement allow some time for drivers to get used to the change rather than writing tickets immediately. Council Member Hoffer said he would like to move forward with the Spartanburg Avenue crosswalk and extension of sidewalks by the Lake and asked if the budget was good for adding more paving projects toi the list while crews are mobilized. Mayor Barbee asked about the difference between a bottle shop and bar. Mr. Hardison said currently ifal business is not a restaurant or brewery and wants to serve alcohol on premises then it must be a bar, but the Town may want to look at other categories that don't necessarily fit the profile of a bar. He Mayor Barbee asked staff to look at the ordinance regarding curtains on the outside of restaurants during cold months as they relate to parking requirements. He said the current ordinance defines the space inside curtains asi indoor space and therefore increases the parking requirement, and he does not want restaurants outside the CBD to be penalized for providing weather protection for outdoor seating areas. Mayor Barbee asked staff to bring the current ordinance to Council for review. Council Member LeCompte said she brought up this issue a year ago and was told it would be addressed with the UDO review, but the Town shouldn't wait that long. Mayor Barbee suggested having dates where restaurants would be exempt from the parking requirement. It was the consensus of Council to review  iso on the agenda for the next Technical Review Committee (TRC) meeting.  because there are some very dark areas ini the Town.  said TRC will review an application related to this issue on Tuesday.  options from staff next month. CLOSED SESSION February 14, 2023  Minutes  Page 11  59    Item 6.  12. Closed Session - Real Estate  ACTION: Motion to goi into closed session to discuss a real estate matter in accordance with NCGS1 143-  318.11(a)(5); the properties being discussed are the following Parcel IDs:  R08814-001-007-000 R08807-013-005-000 R08807-013-004-000 Motion made by Mayor Barbee Hoffer, Council Member LeCompte Motion passed unanimously  Voting Yea: Mayor Barbee, Mayor Pro Tem Healy, Council Member Benson, Council Member  ADJOURNMENT  Mayor Barbee adjourned the meeting at 8:45 PM.  February 14, 2023  Minutes  Page 12  60    Item 7.  KURE BEACH RATE COMPARISON  Monthly Increase/Decrease  Rate Type Fixed Rate Capital Recovery Debt Variable Rate Per 1000 gallon rate  Current Rate 10,052.61 1,813.70 6,306.42 0.8964  New Rate 11,432.08 1,819.25 8,890.63 1.2934  1,379.47 5.55 2,584.21 * 0.3970  Annual Increase/Decrease  Rate Type Fixed Rate Capital Recovery Debt Variable Rate  New Rate 120,631.35 21,764.40 75,676.99  New Rate 137,184.98 21,830.97 106,687.55  16,553.63 66.57 31,010.56 ** 47,630.76  Total Estimated Annual Increase/Decrease  *Monthly Average Based on last fiscal year's flows **Annual Change Based on last fiscal year's flows  Rate Comparison  61    Item 7.  s  S  - 1 u  62    Item 7.  3  3 3  S  S  S  63    Item 7.  WASTEWATER TREATMENT RATE DETERMINATION: for KURE BEACH  FY2022-2023 Rate Structure  FLOW/PERIOD7/1/21706/30/22 TREATMENT OPERATIONS SALARIES OVERTIME FICATAXES GROUP INS RETIREMENT 401K Match UNIFORMS WORKMANS COMP UNEMPLOYMENT HONESY/CELPHONESDAIA ELECTRIC TRAVEL M&RI BUILDINGS M&RI EQUIPMENT M&R GROUND M&R COMPUTERS  FIXED COSTS VARIBALE COSTS 270,442.85 3,988.74 20,678.18 37,793.75 46,774.13 8,148.51 1,606.14 6,727.00 4,042.19 1,359.61 6,105.39 11,891.36 960.75 504.96 3,686.65 2,612.05 575.61 95,981.69 17,500.00 20,842.00 59.92 20,050.00 3,177.27 585,508.74 53,171.91 638,680.64  TOTAL  FIXED% VAR%  270,442.85 100.00% 3,988.74 100.00% 20,678.18 100.00% 37,793.75 100.00% 46,774.13 100.00% 8,148.51 100.00% 1,606.14 100.00% 6,727.00 100.00% 4,042.19 100.00% 131,558.76 1,359.61 6,105.39 23,782.72 1,921.50 1,009.92. 7,373.29 126,963.32 5,224.09 1,151.21 150,334.98 67,245.36 95,981.69 17,500.00 20,842.00 59.92 20,050.00 3,177.27  0% 0% 0% 0% 0% 0% 0% 0% 100.00% 0% 0% 0% 100% 100% 0% 100% 0% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 0% 100% 50% 50% 50% 50% 0% 100% 0% 100% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 50% 50%  131,558.76 11,891.36 960.75 504.96 3,686.65 126,963.32 2,612.05 575.61 150,334.98 67,245.36  MAINTENANCE FLEET/CAPITAL OUTLAY a). OPERATIONAL EXPENSE FOR WWTP (813) b). CAPITAL OUTLAY (PROJECT FUND)  CHEMICALS SUPPLIES SMALLTOOLS CONTRACT SERVICES PROFESSIONAL: SERVICES PLANT RENOVATION RENTAL OF PROPERTY LIABILITY INSURANCE DUES & SUBSCRIPTIONS PERMITS & FEES PPE & SAFETY EQUIPMENT CAPITAL PROJECTS EQUIP TOTAL OPERATIONS COSTS (Page 2) TOTAL ADMINSTRATIVE COSTS (Page 1) TOTAL APPLIED COSTS  496,333.79 1,081,842.52 36250  53,534.41  496,696.29 1,135,376.93  Page 2  64    WASTEWATER TREATMENT RATE DETERMINATION for KURE BEACH  Item 7.  FY2022-2023 Rate Structure  FLOW PERIOD: 7/1/21T06/30/22 Rate Calculation and Summary Monthly Fixed Cost Actual Sewerage Flows: Annual Flow from Carolina Beach Annual Flow from Kure Beach Total Flow at WWTP (a) Average Annual Flow by Kure Beach Percentage Allocation of Total Flow: Total Flow allocated tol Kure Beach Total NPDES permitted plant model period (b) Percentage of flow allocated to Kure Beach (c) Fixed Operations Costs from (page 2) (d) Fixed Capital Recovery Debt Costs from (page 1)  301,528,400 82,483,600 384,012,000 21.479% 727,784 GPD 3MGD 24.259467% 638,680.64 89,989.48  Annual  Monthly  Fixed Rate for Kure Beach Fixed Operations Costs (cxa) Fixed Rate for Kure Beach Capital Recovery Debt Costs (dxb)  137,184.98 $ 11,432.08 21,830.97 $ 1,819.25 159,015.95 $ 13,251.33  Total Fixed Rate for Kure Beach  (1)  Gallonage Rate from Variable Costs  (e) Total Variable Costs from (page: 2) () Total Sewage Flowi for the period (g) Variable Costs per gallon (e+f) (h) Total Sewage Flow from Kurel Beach Total Annual gallonage costs to Variable Rate per 1000 galions for Kure Beach Estimated  $  496,696.29 384,012,000 0.0012934395 82,483,600 (2)  Annual  Monthly  Kure Beach based on actual flows for period (gxh)  106,687.55 $ 8,890.63 1.2934 Annual  Monthly  Treatment Costs forl Kure Beach  (142)  $ 265,703.49 $ 22,141.96  Page 3  65    Item 7.  Wastewater Treated  FLOW PERIOD 7/1/211 TO6/30/22  KB's Mthly % ofTotal Flow 26.25% 23.55% 24.41% 24.30% 13.76% 10.49% 20.50% 20.50% 20.50% 20.50% 20.50% 20.50% 21.48%  Month Carolina Beach Flow  Kure Beach Flow  Total Flow  Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22  35,073,800 49,362,300 31,694,300 25,635,200 20,887,300 19,995,900 18,864,600 14,520,700 18,262,700 22,950,900 22,298,200 21,982,500 301,528,400  12,481,200 15,206,700 10,235,700 8,227,800 3,333,700 2,344,100 4,864,400 3,744,300 4,709,300 5,918,100 5,749,800 5,668,500 82,483,600  47,555,000 64,569,000 41,930,000 33,863,000 24,221,000 22,340,000 23,729,000 18,265,000 22,972,000 28,869,000 28,048,000 27,651,000 384,012,000  PRIOR YEAR FLOW Wastewater Treated  FLOW PNOD7A20I06P0PA  KB's Mthly %ofTotal Flow 26.38% 28.20% 24.75% 19.39% 16.36% 15.24% 16.64% 21.07% 16.93% 16.00% 10.42% 22.73% 20.55%  Month Carolina Beach Flow  Kure Beach Flow  Total Flow  Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21  31,473,400 35,024,600 28,246,800 26,039,600 25,955,500 23,894,300 22,766,300 30,113,100 23,952,600 21,329,800 22,580,100 35,019,900 326,396,000 (24,867,600)  11,280,600 13,753,400 9,292,200 6,265,400 5,077,500 4,297,700 4,543,700 8,036,900 4,881,400 4,062,200 2,627,900 10,302,100 84,421,000 (1,937,400)  42,754,000 48,778,000 37,539,000 32,305,000 31,033,000 28,192,000 27,310,000 38,150,000 28,834,000 25,392,000 25,208,000 45,322,000 410,817,000 (26,805,000)  Variance between FY20/21 and FY21/22  Usage  66    Item 7.  4  67    Item 7.  NC AQUARIUM at FORT FISHER RATE COMPARISON  Ratel Type Fixed Rate Capital Recovery Totals  Monthly Increase/Decrease  Current Rate New Rate  360.40 62.28 422.68  443.35 62.47 505.82  82.95 0.19 83.14  RateT Type Fixed Rate Capital Recovery Totals  Annual increase/Decrease  Old Rate 4,324.81 747.33 5,072.14  New Rate, 5,320.21 749.61 6,069.82  995.40 2.28 997.68  68    Item 7.  A  S 5  S S  S S $ $ 3 $ S  69    Item 7.  s S  S 5  S 3 S S  S  70    Item 7.  WASTEWATER TREATMENT RATE DETERMINATION: for NC Aquarium at Fort Fisher  FY2022-2023 Rate Structure  FLOW/PERIOD7/1/1T06/30/22 TREATMENT OPERATIONS SALARIES OVERTIME FICATAXES GROUP INS RETIREMENT 401K Match UNIFORMS WORKMANS COMP UNEMPLOYMENT HONES/CALPHONESDAIA ELECTRIC TRAVEL M&R BUILDINGS M&R EQUIPMENT M&R GROUND M&R COMPUTERS  FIXEDCOSTS VARIBALECOSTS TOTAL  FIXED% VAR%  270,442.85 3,988.74 20,678.18 37,793.75 46,774.13 8,148.51 1,606.14 6,727.00 4,042.19 1,359.61 6,105.39 11,891.36 960.75 504.96 3,686.65 2,612.05 575.61 95,981.69 17,500.00 20,842.00 59.92 20,050.00 3,177.27 585,508.74 53,171.91 638,680.64  270,442.85 100.00% 3,988.74 100.00% 20,678.18 100.00% 37,793.75 100.00% 46,774.13 100.00% 8,148.51 100.00% 1,606.14 100.00% 6,727.00 100.00% 4,042.19 100.00% 1,359.61 6,105.39 23,782.72 1,921.50 1,009.92 7,373.29 5,224.09 1,151.21 150,334.98 67,245.36 95,981.69 17,500.00 20,842.00 59.92 20,050.00 3,177.27  0% 0% 0% 0% 0% 0% 0% 0% 100.00% 0% 0% 0% 100% 100% 0% 100% 0% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 0% 100% 50% 50% 50% 50% 0% 100% 0% 100% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 50% 50%  131,558.76 131,558.76 11,891.36 960.75 504.96 3,686.65 126,963.32 126,963.32 2,612.05 575.61 150,334.98 67,245.36  MAINTENANCE FLEET/CAPITAL OUTLAY a). OPERATIONAL EXPENSE FOR WWTP (813) b). CAPITAL OUTLAY (PROJECTI FUND)  CHEMICALS SUPPLIES SMALL TOOLS CONTRACTSERVICES PROFESSIONAL SERVICES PLANT RENOVATION RENTAL OF PROPERTY LIABILITY: INSURANCE DUES & SUBSCRIPTIONS PERMITS & FEES PPE & SAFETY EQUIPMENT CAPITAL PROJECTS EQUIP TOTAL OPERATIONS COSTS (Page 2) TOTAL ADMINSTRATIVE COSTS (Page 1) TOTAL APPLIED COSTS  496,333.79 1,081,842.52  53,534.41  496,696.29 1,135,376.93  71    WASTEWATER TREATMENT RATE DETERMINATION for NC AQUARIUM at FORT FISHER  Item 7.  FY 2022-2023 Rate Structure  FLOW PENOD7//AT06P022 Rate Calculation and Summary Monthly Fixed Cost Actual Sewerage Flows: Annual Flow from Carolina Beach Annual Flowi from Kure Beach (1) Projected Annual Flowt from NC/ Aquarium Total Flow at WWTP( (2) Average. Annual Flow by Kure Beach (1+2) Percentage Allocation of Total Flow: Total Flow allocated to Kure Beach Total NPDES permitted plant model period Percentage oft flow allocated to Kure Beach Total Flow allocated to NC/ Aquarium Percentage of flow allocated to NC Aquarium TOTAL flow % allocated to Kure Bch/NC Aquarium Fixed Operations Costs from page 2 Fixed Capital Recovery Costs from page 1 Fixed Operations Costs Fixed % Rate for Fixed Operations Costs Fixed Capital Recovery Costs Fixed % Rate for Capital Recovery Costs  PAGE3  301,528,400 82,483,600 384,012,000 21.479% 727,784 GPD 3 MGD 24.259467% 25,000 GPD 0.8330% 25.092467% 638,680.64 89,989.48  7,300,000 (Based on 80% ofa allocatedi flow)  Annual $ 638,680.64 0.8330% $ 5,320.21 $ 443.35 $ 89,989.48 0.8330% $ 749.61 $ $ 6,069.82 $ 505.82  Monthly  Annual Fixed Rate for NC Aquarium Fixed Operations Cost  Annual Fixed Rate for NC Aquarium Capital Recovery Costs Total Annual Fixed Operations & Capital Recovery Costs for NC Aquarium  62.47  Gallonage Rate from Variable Costs- Not Applicable Total Fixed Rate cost for NC Aquarium for Wastewater Treatment  Annual $  Monthly  6,069.82 $ 505.82  72    Item 7.  Wastewater Treated  FLOW PERIOD7 7/1/21T06/30/22  KB'sMthly %ofTotal Flow 26.25% 23.55% 24.41% 24.30% 13.76% 10.49% 20.50% 20.50% 20.50% 20.50% 20.50% 20.50% 21.48%  Month Carolina Beach Flow  Kure Beach Flow  Total Flow  Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22  35,073,800 49,362,300 31,694,300 25,635,200 20,887,300 19,995,900 18,864,600 14,520,700 18,262,700 22,950,900 22,298,200 21,982,500 301,528,400  12,481,200 15,206,700 10,235,700 8,227,800 3,333,700 2,344,100 4,864,400 3,744,300 4,709,300 5,918,100 5,749,800 5,668,500 82,483,600  47,555,000 64,569,000 41,930,000 33,863,000 24,221,000 22,340,000 23,729,000 18,265,000 22,972,000 28,869,000 28,048,000 27,651,000 384,012,000  PRIOR YEAR FLOW Wastewater Treated  FLOW PEROD7A2DTOGADAA  KB's Mthly %ofTotal Flow 26.38% 28.20% 24.75% 19.39% 16.36% 15.24% 16.64% 21.07% 16.93% 16.00% 10.42% 22.73% 20.55%  Month Carolina Beach Flow  Kure Beach Flow  Total Flow  Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21  31,473,400 35,024,600 28,246,800 26,039,600 25,955,500 23,894,300 22,766,300 30,113,100 23,952,600 21,329,800 22,580,100 35,019,900 326,396,000 (24,867,600)  11,280,600 13,753,400 9,292,200 6,265,400 5,077,500 4,297,700 4,543,700 8,036,900 4,881,400 4,062,200 2,627,900 10,302,100 84,421,000 (1,937,400)  42,754,000 48,778,000 37,539,000 32,305,000 31,033,000 28,192,000 27,310,000 38,150,000 28,834,000 25,392,000 25,208,000 45,322,000 410,817,000 (26,805,000)  Variance between FY20/21 and FY21/22  73    Item 7.  NC Aquarium 7/12022-6/30/2023  Kim Ward msdeamhdope. Benson joe.benson@carolinabeach.Org; Deb LeCompte <deb.  Monthly Gallons  Amount Paid 422.68 422.68 422.68 422.68 422.68 422.68 422.68 422.68  Adjusted Amount Due to Audit  Month July August September October November December January February March April May June  Year  Difference 83.14 83.14 83.14 83.14 83.14 83.14 83.14 83.14 0.00 0.00 0.00 0.00 665.11 665.11  2022 No Data 2022 No Data 2022 No Data 2022 No Data 2022 No Data 2022/No Data 2023 No Data 2023 No Data  505.82 505.82 505.82 505.82 505.82 505.82 505.82 505.82  Total Due for 2021/2022  0  Total Due from Aquarium  74    Item 7.  AGENDA ITEM COVERSHEET  PREPARED BY: Debbie Hall, Finance Director  DEPARTMENT: Finance  MEETING: SUBJECT: BACKGROUND:  Town Council-3 3/14/2023  Approve Kure Beach & NC Aquarium Sewer Rates  The Carolina and Kure Beach Sewer Authority met on March 10, 2023 and accepted the proposed sewer rates. Based on the new rates, Kure Beach owes and additional $30,585.54 and NC Aquarium owes and additional $665.11 for the period. July 1, 2022 to February 28, 2023.  The new monthly rates to be adopted by Council for Kure Beach are:  $11,432.08 - Fixed Rate $ 1,819.25- Capital Recovery Rate P 1.2934 - Variable Rate  The new monthly rate to be adopted by Council for the NC Aquarium at Fort Fisher is:  505.82  Fixed Rate ACTION REQUESTED: retroactive to. July 1, 2022.  Approve the new sewer rates for Kure Beach and NC Aquarium at Fort Fisher which are  75    Item 8.  AGENDA ITEM COVERSHEET  PREPARED BY: Tim Murphy  DEPARTMENT: Parks and Rec  MEETING: SUBJECT: BACKGROUND:  Town Council Meeting 3/14/2023 Events Update by Tim Murphy  Tim Murphy will give an update on the upcoming events.  ACTION REQUESTED:  76    Item 9.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT:  Town Council 3/14/2023  Presentation of the North Carolina League of Municipalities Law Enforcement Risk Review to the Carolina Beach Police Department - Presenter: Matthew A.  Selves - Public Safety Risk Management Consultant  BACKGROUND:  The purpose for this law enforcement risk review is to assess an agency's adherence to best practices, court decisions, and policies and procedures related tol high liability activities in law enforcement. The goal is to mitigate liability exposures, enhance officer safety, and validate that training and operating procedures are meeting industry standards. The risk management review was designed and peer-reviewed by a panel of police chiefs representing a cross section of N.C. law enforcement agencies and is available to those agencies who participate ini the  League'sproperty and liability insurance pool.  77    ltem9.  THE NORTH CAROLINA  LEAGUE OF MUNICIPALITIES  Recognizes  Carolina Beach Police Department  For completing the Law Enforcement Risk Management Review and proactively serving the community in a professional manner while taking steps to minimize risks to our citizens and officers  Presented March 14th, 2023  WORKING AS ONE. ADVANCING ALL.   NCLM SHIELD SERVICES  78    Item 10.  AGENDA ITEM COVERSHEET  PREPARED BY: Bruce Oakley, Town Manager  DEPARTMENT: Executive  MEETING: SUBJECT: BACKGROUND:  Town Council 3/14/2023 Manager'sUpdate  Town Manager Bruce Oakley will give an update on current and future projects.  79    Item 11.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT: BACKGROUND:  Town Council Meeting 3/12/2023  Public Hearing on Non-Profit Funding Requests  Non-profit representatives will present their request for funding for the 2023/2024 fiscal year.  ACTION REQUESTED:  Motion to open the public hearing to hear from non-profit organizations and the public on  funding requests fori the 2023/2024 fiscal year. Motion to close the public hearing. RECOMMENDED MOTION:  No action requested. This will be discussed further during the budget process.  80    Item 11.  Pleasure Island CHAMBER OF COMMERCE  Mayor Barbee, Mayor Pro-Tem Healy, Councilman Benson, Councilman Hoffer, and Councilwoman LeCompte, Thank yout fort the opportunity to, once again, present the Pleasure Island Chamber of Commerce events that benefit and serve the community. This request ist for funding support the 37th Annual Carolina Beach Music Festival, 3rd Annual Pets int the Park, 17th Cape Fear Kite Festival and upgrades to the Pleasure Island Visitor Center. The Carolina Beach Music Festival isi in the 37th year and brings approximately 2500 people to the Carolina Beach Boardwalk and Pleasure Island businesses thet first weekend in June eachy year. This year, the event will be at three- day celebration of Carolina Beach Music. In concert with local businesses, the music festival will begin Friday night at the Sea Witch Café ande end with a shag dance contest on Sunday at the Lazy Pirate. Bye extending thee event, we willl keep "heads in beds" on Pleasure sland fort thet full weekend or longer. Funds for this event will allowi the Pets ini the Park is celebrating the 3rd, year of pet-focused festivities. The event takes place in October and allows for pet-related businesses to participate with ab booth and! brings attendees tot the Carolinal Beach Laket from all over New Hanover, Brunswick and Pender County. Petsi ini the park gives The Chamber the opportunity to show off Pleasure Island as a pet friendly community and attracts pet owners to spend time in our area and areal businesses. PICC has pledged again to give back $1 from every ticket sold to local animal non-profits organizations. Funds for The Cape Fear Kite Festival is one of Pleasure Island's largest events. Fort Fisher reports upwards of 20,000 people over the course oft two days. Recently, the Pleasure Island Chamber of Commerce expanded the event to three days with the addition of "AI Night with Kites" on Friday evening at the Carolina Beach Boardwalk. Thet three-day event takes place thet first weekend in November each year. The event has proven to be a success for businesses int the area and attracts visitors from all over the country to enjoy our beautiful communities. The requested funding will allowi for additional securityi including officers, paramedics, and parking attendants as well as securing The Pleasure Island Visitor Center, located at the Carolina Beach Boardwalk, needs a few upgrades in order to continue to serve visitors tot the Island. Ther requested funds will be used to upgrade signage and adds some seating With the: support of our local towns and our many volunteers, we plan to continue to hold these events and more in Carolina Beach and on Pleasure Island. Thes success oft these events helps ust toi fund many of our initiatives including an Educational Series, Business and Economic Development, Ribbon Cuttings, Women's Empowerment Network, and more. The Pleasure Island Chamber of Commerce thanks yout for your continued partnership. We are requesting $25,0001 to allow for our continued: success in offering many different activities and events tot the  Chamber to secure the bands, sound equipment, signage, security and more.  Pets int the Park willa allow the committee to secure officers, live music, and ABC permits.  sport, night and big kite fliers. options for visitors.  residents and visitors to Carolina Beach Kure-Beach. The Pleasure Island Chamber of Commerce Team  Sincerely and respectfully,  81    Item 11.  February 6, 2023 Honorable Mayor and Council Town of Carolina Beach  lwould like to take this opportunity to personally thank you for your generous contributions in passed years. Without your support, we would not be able to provide the same quality ofs service toi the Federal In 1994, a small number of persons (8, to be exact) met and organized the Historic Society toi include all oft the Federal Point area. Since that time, we have grown to over! 500 members. With the help of our many' volunteers and donations from you and others, we were instrumental in getting a conservation easement to preserve a major portion of the historic remains of Sedgeley Abbey Plantation off Carolina Beach Road. In partnership with the Town of Carolina Beach, UNC-W and the State Department of Cultural Resources, we constructed the General Beauregard Shipwreck Overlook located at the east end ofl Lake Ave. -1 the first and only one of its kind on1 the east coast. We were ablei to get the. Joy Lee Apartments: and the Newton Homesite and Cemetery listed on the National Register of Historic Places. We started al historic plaque program and have plaqued 27 properties soi far. We have a wonderful Website -y you should check it out. We again partnered with the Town in the development of the. Joseph Ryder Lewis, Jr. Civil War Park, AND our biggest accomplishment -t the Federal Point History Center. There are many, many more projects, too many to list in this letter, so, we invite you to visit the History  Point community.  Center to learn more about what your money is doing for us and the community. Thank you again for your support and we look forward to a continued relationship.  Sincerely,  Bmglt  Palaf  82    Federal Point Historic Preservation Society, Inc. 1121-A North Lake Park Boulevard Carolina Beach, NC: 28428 February6,2023  Item 11.  Honorable Mayor & Council Town of Carolina Beach 1121 North Lake Park Boulevard Carolina Beach, NC: 28428  Please consider thet following request for a donation in your 2023/2024 budget.  Organization Name: Organization. Address: Contact:  Federal Point Historic Preservation Society, Inc. P.O. Box 623 1121-A North Lake Park Boulevard Carolina Beach, NC: 28428 Darlene. J. Bright, Director Federal Point History Center (910) 458-0502  The Federal Point History Centeri is ai function oft the Federal Point Historic Preservation Society, Inc., a non-profit organization dedicated to the preservation, protection and portrayal of the rich history of the Federal Point area through monthly newsletters, educational meetings and exhibits. Our library and archives are also available to researchers, The History Center is open Thursday, Friday and Saturday year-round, staffed by our contract employees and volunteers. The funds we are requesting will be used specificallyt for the operation of the History Center, including utilities, insurance and other facility maintenance as well ast for a portion of the salary of the History Center contract  genealogists and writers working on material related to the history oft the Federal Point area.  employees.  Our programs are held thet third Monday of each month at the History Center where lecturersa and speakers throughout the State present programs on historic topics. These programs are free to the public, with an average attendance of40  members: and guests.  Total Request to the Town of Carolina Beach: Tax-exempt 501(c)(3) Federal Tax ID#:  $9,000.00 56-1869814  Sincerely,  Federal Point Historic Preservation Society, Inc Darlene. J. Bright, Pmhhte Cc: Bruce Oakley, Town Manager Debbie Hall, Finance Director Kim Ward, Town Clerk  By:  83    153 Item 11.  8888  88  8888888  84    I8 Item 11.   8o  0  8888  85    IB8 Item 11. b  86    B8 Item 11. E  87    Item 11.  Treasurer's Statement February 6, 2023  Federal Point Historic Preservation Society, Inc.  Our organization does not require at formal audit. Detailed reports of alli income and expenditures are presented to the membership at each monthly meeting. In addition, quarterly The accounting procedures practiced by this organization were recommended and established by Bill Ufferman around 2004. At that time, Mr. Ufferman did an informal audit and review of financial activities oft the Society and helped us establish the accounting system that is currently in use. Our system is transparent and accounts for all expenditures and receipts through the  reports are closely reviewed by the Board of Directors.  use of paper journals and electronic spreadsheets.  Dalghayle  Darlene Bright, Treasurer  88    Item 11.  Dear Mayor Barbee, Councilmen Healy, Benson, Hoffer, and LeCompte Pleasure Island PAWS is a Non Profit group on Carolina Beach. Weare requesting $2,000.00 in funding to raphncuteraccmaterctum feral and free roaming cats in Carolina Beach. Carolina Beach has been a dumping ground for unwanted cats in New Hanover County for years. These cats have become feral and reproduced causing an overpopulation of cats on the island. Wel have been working on controlling the feral cat population on the Island since 2001, way before we started Pleasure Island PAWS, and most ofthe funds came out of our pockets. Wel have worked in conjunction with Friends ofFelines, the local mapheuteracchnateretum program for feral cats. Together we have worked on many problem areas on the island. Since 2001 the feral cat population has reduced greatly, however there is still much more to be done to take control of  the feral cat population on the Island. overpopulation issues on the Island. The parameters for our mission are as follows: - Cats must be feral/free roaming or un-owned.  The funds we are: requesting will help us to continue to work on the  - Cats must have a caregiver to provide food/water and as much shelter as possible. We will speak with each person asking for assistance to make sure it is okay to Cats will be trapped in a humane trap with a cover over it to keep them quiet and Cats will bei transported to a licensed Veterinarian Hospital, and once there they will be under anesthesia, given a physical and oral exam, and then be spayed/neutered and vaccinated for rabies and distemper. They are then placed in ac covered carrier and observed for 24 hours before they are taken back to the area With this money we will be able to reduce the number of cat complaints to the We rely solely on donations, and spend as much money as we. have available on spay/neuter, medical and food for feral cats that have gone through our program. Our budget varies based on donations, and our average spay/neuter cost per cati is $35, which includes spay/neuter, rabies vaccine, distemper vaccine and ear tip.  trap on the property. calm.  in which they were trapped and released.  town.  89    Item 11.  Pleasure Island PAWS Mission Statement since 2011 has been:  Pleasure Island PAWS is a non-profit organization that relies on donations. Our purpose is to provide the following services to Carolina Beach. To assist residents experiencing economic hardship with assess to food and medication for dogs and cats. To provide trap-spay/neuter - release program for feral cats. To assist with disaster preparation and reliefefforts for dogs and cats. To facilitate the use of We are all volunteers that work out of our homes, and have no paid employees.  low-cost spay/neuter clinics.  Our major sources of funding have been through donations.  Financial Statement enclosed. Cc: Bruce Oakley - Town Manager Kim Ward - Town Clerk  90    Item 11.  Pleasure Island PAWS Profit & Loss January through December 2022  Beginning Balance  4,763.90 2,105.17 708.18 538.46 5,622.43  Individual, Business Donations Veterinarian bills Animal Supplies Ending Balance  91    Item 11.  Mailing address: Pleasure Island PAWS 101 Silver Lake Rd. Wilmington, NC 28412 910-395-0838 President-1 Loretta Gunter Seretary/Treasurer Gail Shaw  92    The Pleasure Island Sea Turtle Project clol Nancy Busovne 507 Jarrett Bay Drive Carolina Beach, NC 28428 910-538-2918 Mr. Lynn Barbee Mayor, Carolina Beach and Carolina Beach Town Council 1121N.Lake Park Blvd. Carolina Beach, NC 28428 Dear Mr. Barbee and Council:  February 15, 2023  Item 11.  Please note new information for Freeman Park Below:  We are submitting a quote for the monitoring and relocation of the sea turtle nests for the 2023 sea turtle nesting season for Carolina Beach and Freeman Park. We are a 501C non-profit corporation comprised of volunteers. Many volunteers like myself! have been involved in nesting activities at Carolina Beach since the volunteer program formed 22 years ago. This is my nineteenth year serving as volunteer coordinator for Carolina Beach, and my eightteenth year as the holder oft the NC Wildlife Resources Commission endangered species permit for Carolina Beach (copy attached). We will be operating as a group under my permit. This] permit will enable us to conduct activities involving nesting, Surveying oft the beachfront and/or monitoring of nests would begin May 1,2023 and continue until the end oft the hatching season on or before November 30, 2023. Our fee will be $6000, which covers our leased 4x4 vehicle that being used for ferrying volunteers to. Freeman Park, and moving supplies to support our walking beach patrol. Our fee includes all aspects in the Scope ofWork (attached). In addition, the Project requests 30 parking passes for volunteers travelling from outside of Carolina Beach. Itis *Any and all nests laid in the vehicular section of Freeman Park will be relocated to Carolina Beach for monitoring at the discretion of the North Carolina Wildlife Resources Commission. In 2023, we plan to let any nests past the "pinch point" i.e. the Non- vehicular. section remain on Freeman Park. This is a major change which will requirea special team ofvolunteers to monitor and will require some cooperation from the Town. This will not affect our bid amount. See attached document for plan. * We appreciate our relationship with the Town and again look forward to working with you, the town officials, and the citizens of Carolina Beach in the protection oft this unique marine animal. We feel that we are an asset to the Town due to the popularity of our Sea Turtles and the educational programs that we provide to tourists and locals alike. Ifyou have any questions, please give us a call. Thank you for your consideration.  hatching, and stranded sea turtles anywhere in North Carolina.  assured that these passes are for turlle work only.  Nancy Busovne 910-538-2918 Manager  Volunteer Coordinator/Permit #14ST22, Carolina Beach  Pleasure Island Sea Turtle Project  Cc: Bruce Oakley, Town Manager; Kim Ward, Town Clerk; Debbie Hall, Finance  93    Item 11.  Dear Mayor Barbee, Councilmen Healy, Benson, Hoffer, and LeCompte Pleasure Island PAWS is a Non Profit group on Carolina Beach. We are requesting $2,000.00 in funding to raphcuteraccmatercum feral and free roaming cats in Carolina Beach. Carolina Beach has been a dumping ground for unwanted cats in New Hanover County for years. These cats have become feral and reproduced causing an overpopulation ofcats on the island. We have been working on controlling the feral cat population on the Island since 2001, way before we started Pleasure Island PAWS, and most of the funds came out of our pockets. We have worked in conjunction with Friends ofFelines, the local mpheuteracimnateretum program for feral cats. Together we have worked on many problem areas on the island. Since 2001 the feral cat population has reduced greatly, however there is still much more to be done to take control of  the feral cat population on the Island. overpopulation issues on the Island. Thej parameters for our mission are as follows: Cats must be feral/free roaming or un-owned.  The funds we are requesting will help us to continue to work on the  Cats must have a caregiver to provide food/water and as much shelter as possible. We will speak with each person asking for assistance to make sure it is okay to Cats will be trapped in a humane trap with a cover over it tol keep them quiet and Cats will be transported to a licensed Veterinarian Hospital, and once there they will be under anesthesia, given a physical and oral exam, and then be spayed/neutered and vaccinated for rabies and distemper. They are then placed in acovered carrier and observed for 24 hours before they are taken back to the area With this money we will be able to reduce the number of cat complaints to the Wer rely solely on donations, and spend as much money as we have available on spay/neuter, medical and food for feral cats that have gone through our program. Our budget varies based on donations, and our average spay/neuter cost per cat is $35, which includes spay/neuter, rabies vaccine, distemper vaccine and ear tip.  trap on the property. calm.  in which they were trapped and released.  town.  94    Item 11.  Pleasure Island PAWS Mission Statement since 2011 has been:  Pleasure Island PAWS: is a non-profit organization that relies on donations. Our purpose is to provide the following services to Carolina Beach. To assist residents experiencing economic hardship with assess to food and medication for dogs and cats. To provide rapspayneuter-release program for feral cats. To assist with disaster preparation and reliefefforts for dogs and cats. To facilitate the use of We are all volunteers that work out of our homes, and have no paid employees.  low-cost spay/neuter clinics.  Our major sources of funding have been through donations.  Financial Statement enclosed. Cc: Bruce Oakley - Town Manager Kim Ward - Town Clerk  95    Item 11.  Island ofLights P.0. Box 2334  Carolina Beach, N. C. 28428  February 24, 2023  To:  Lynn Barbee, Mayor Jay Healy, Mayor Pro Tem Joe Benson, Council Member DebLeCompte, Council Member Mike Hoffer, Council Member  From: Re:  Frances Massey Island ofLights, President Funding Request  The Island ofLights is ai non-profit organization. For the last 33 years wel have provided numerous events to promote tourism on Carolina Beach and Kure Beach from November to January. We respectfully request a donation from the Town of Carolina Beach in the amount of $5000 for the up-coming fiscal year (July 1,2022 2-June 30, 2023). We will be using the money tol help fund our events, (Light Up Night, Flotilla,  Tour ofHomes, and New Year's Eve Countdown Celebration).  These events entertain the residents of Carolina Beach and also bring people from out of town who spend  money in our local businesses. Several of these events are free to the public.  Ifyou have any questions, please contact me at 458-5507 or Imasse57@email.com. Thank you for your support and generous donations over the past 32 years.  CC. Bruce Oakley, Town Manager Kim Ward, Town Clerk Debbie Hall, Finance Director  96    Item 11.  97    Item 11.  98    Katie B. Hines Senior Center  Item 11.  308 Cape Fear Blvd; Carolina Beach, NC28428  Feb2 20, 2023 Town of Carolina Beach 1121 N. Lake Park Blvd Carolina Beach, NC: 24828 To: Mayor and Town Council:  Re: Request of $12,000 for 2023-2024 Funding for Katie B Hines Senior Center Thank you Town of Carolina Beach for your past years of support fori the Center.  Again we come to you witha request of $12,0001 to support required insurance and increasing utility costs. The centeri is booming again! 5 days per week with the New Hanover County Resource Center distributing about 100 meals a day to seniors in our county. Many are pick up, but many choose to eati inside and then play games orj just chat afterwards. Wel have been fortunate to receive donations of yummy deserts from local supermarkets. Maybe not the healthiest as the County would say, but definitely loved by all. Food distribution and county provided activities are  overseen by a county employee Monday Friday 9:00 am till 2:00 pm.  The Bureau of Veterans Affairs continues to be on site on the third Thursday oft the month.  In addition to the programs the Senior Center of old provides, we have at full week of activities including assorted card games, mahjongg, bingo, bridge, exercise 5 days per week, water color art ect and the County provides (at no charge) Funding comes from the monthly Pancake Breakfast fundraiser, a 1$ donation for the activities provided by the Senior emter,s1000membetnp fees, rental of center, personal donations along with $2,000.00 for the Town of Kure Beach  line dance, tai chi, additional exercise and healthy living seminar's.  and your $12,000.00 Thank yout for your consideration.  Sincerely, DA.PRr Debbie Price Treasurer  99    Item 11.  KBHINES SENIOR CENTER 308 Cape Fear Blvd Carolina Beach, NC28428 910-458-6609  2022 Actual  2023 Budget cancelled 100.00 1,500.00 5,000.00 200.00 600.00 3,500.00 200.00 1,800.00 3,500.00 500.00 200.00 500.00 100.00 200.00  Cable $  240.00 115.00 $ 2,349.00 $  Banking Charges $ Maintenance inc cleaning materials $ Capital improvement *  $  Fire Inspl $ iInsurance $ Paper Products $ Janitorial** $ Office expense inc postage : $ Telephone/iternet) $ Electricity $ Activty/Entertainment $ Pest Control $ Advertsing/Marketing $ Donation basketball  200.00 $ 8,500.00 $ 10,000.00 300.00 $ 2,350.00 $ 350.00 $ 1,500.00 $ 3,000.00 $ 180.00 $ 15.00 $ 100.00 $  $  league $ Other Misc $  $  $  18,959.00 $ 27,900.00  * add AC to kitchen and office  **additional cleaning due to number of participants  100    2:51 PM 02/20/23 Cash Basis  KATIE B HINES SENIOR CENTER INC. Profit & Loss January through December 2022  Item 11.  Jan  Dec 22  Income 187. New! Hanover County Rental 700 NC SALES TAXI REFUND DONATION 171 Mahjongg 905. Town of Kure Beach 185-AF RENTALS 1661 PAINT CLASS 174 OPERATIONDONATION 175 DONATION 176 GAME DAY 178 EXERCISE CLASS 185 HOAI MEETINGS 186 MEMBERSHIP FEE'S 900 TOWN OF C.B. DONATION Total DONATION FUND RAISERS 420 PANCAKE BREAKFAST Total FUND RAISERS Totall Income Expense EXPENSE 1145. Advertising 1100 BANK CHARGES 1115 KITCHEN, ACCOUNT 1120 BUILDING MAINTIREPAIRS 11701 INSURANCE EXPENSES 1180. JANTORIALCLEANING SERV 1185 PAPER &F FOAMI PRODUCTS 1180. JANTORIALCLEANING SERV- - Other Total 1180. JANTORIALCLEANING SERV 2000 OFFICE SUPPLIES 2030 PEST CONTROL 2050 SALES TAX7% 2055. Sales Tax 8% 2053 sales tax 7.75 2051FOOD TAX2% 2051 FOOD' TAX2% 2050 SALES TAX7 7%- - Other Total 2050 SALES TAX7% UTILITIES 3020 Charter 3000 BELL SOUTH TELEPHONE 3010 PROGRESS ENERGY Total UTILITIES Total EXPENSE Totall Expense Net Income  3,700.00 275.00 419.00 2,000.00 1,000.00 102.00 12.00 4,288.00 589.95 1,281.25 100.00 952.00 12,000.00 22,744.20 4,218.39 4,218.39 30,937.59 6.48 115.14 83.94 3,083.02 8,500.25 288.38 2,348.99 2,637.37 317.24 180.00 19.53 4.26 3.32 20.12 240.61 287.84 240.73 1,468.45 2,993.16 4,702.34 19,913.62 19,913.62 11,023.97  Pag 101    Item 11.  K.B. HINES SENIOR CENTER  FACT SHEET  Senior citizens play a large part in the Island structure. Our goal is to make available a place where they will feel safe, welcome, experience fellowship and to provide  educational, health, and recreational activities.  The Center does not receive federal, state, or county funds. We do receive an annual contribution from the Town of Carolina Beach and periodic funds from the Town of Kure Beach. Our only income is from memberships, donations, and fund raising affairs. We do not have a paid staff and the entire operation of the Center relies on dedicated volunteers. We have found ourselves in the unique role of official greeters at times. Persons deciding to retire on the island want to know about activities for seniors and sometimes a daughter or son will inquire about a parents need. Sometimes iti is simply giving directions and  general information.  In2 2022 the Senior Center became the distribution point for senior lunches for the New Hanover County Resource Center. Over 100 lunches are distributed daily Monday-  Friday for take- out or dine in.  Activities include not only lunches 5 days a week, but line dancing, several types of card games, Mahjongg, Bingo, Tai Chi, Yoga, senior exercise 5days, and art. We are always  looking to add other activities.  The once a month fund raiser is the 'all you can eat * Pancake Breakfast. Other fund raisersi include building rental and raffles. We are always exploring other avenues of  funding and grants.  Acalendar of events and the Senior Resource Center Newsletter is sent electronically to over 250 individuals and couples. Numerous hours of service are provided by our  members to the HELP Center, churches and individuals. home away from home for our seniors in the area.  We invite you to visit with us and see how we have achieved the reputation ofa  Revised February 2023  102    Pagelof2 12/30/22 NC 0005713086256  Item 11.  TRUISTHH  212-06-01-00 02506 0C0012 28 50_004 KATIE B HINES SENIOR CENTER 308 CAPE FEAR BLVD CAROLINA BEACH NC 28428-5129  Your account statement  Contact us Truist.com  (844) 4TRUIST or (844) 487-8478  For 12/30/2022  TRUIST COMMUNITY CHECKING 0005713086256  Account summary Your previous balance as of1 11/30/2022 Checks Other withdrawals, debits ands service charges Deposits, credits andi interest Your new balance as of 12/30/2022  $78,364.56 150.00 558.38 +3,566.00 =$81,222.18 AMOUNT(S) 150.00 =$150.00  Checks DATE 12/13. Total checks DATE DESCRIPTION  CHECK# 3268  Other withdrawals, debits and service charges 12/05 BILLPAY DUKEENERGY 8217 KATIE B. HINES SENIOR 12/07 Payment ATTPAYH katie bH hines Total other withdrawals, debits and: service charges Deposits, credits andi interest DATE DESCRIPTION 12/01 DEPOSIT 12/05 COUNTER DEPOSIT 12/21 DEPOSIT 12/21 DEPOSIT Total deposits, credits andi interest  AMOUNT(S) 113.09 181.41 122.80 110.07 C.31.01) =$558.38 AMOUNT(S) 751.00 780.00 360.00 1,675.00 $3,566.00  12/02 DEBIT CARD PURCHASE-PIN 12-01-22 AROUNABEACHNC79S FOODLION: #2553 12/16 DEBIT CARDI PURCHASE-PIN 12-16-22 CAROUINABEACHNC7195FOODLION: #2553 12/29 DEBIT CARDI PURCHASE WAL-MART #1348 12-28 WILMINGTON NC 7195  Changes are being made effective February 3, 2023 tot the Commercial Bank Services Agreement ("CBSA") that governs) your account, including revisions tot the paragraph titled' "Duty tol Review Account Statement" and the addition of provisions pertaining toi the use of Night Deposit Serviçes which will supersede andr replace any prior agreement with Truist pertaining to such services. Continued use of your account after the effective date constitutes your acceptance oft the changes. The most current version of the CBSA can be obtained ata any Truist branch or online at www.truist.com. All future transactions on) your account will be governed byt the amended CBSA. Ifyou have any questions about this change, contact your local Truist branch,) your relationship manager, or call 844-4TRUIST  (844-487-8478).  103 PAGE10F2    the forgoties  Item 11.  FRIENDS OFFECIES P.0.9 Box475 Castle Hayne, N.C.28429  February 28, 2023  Dear Mayor Barbee, Mayor Pre Tem Healy, Council Members Benson, Hoffer & LeCompte, Friends of Felines was formed in 1996 as a! 501c31 Non-Profit Rescue group in New Hanover County. We are requesting $2,000.00 in funding to apheuter/acenite/etum feral and free roaming catsi in Carolina Beach. This will neuter and vaccinate approximately 55 cats. Historically, Carolina Beach has been a dumping ground for unwanted cats from the Wilmington area. Sadly, these unaltered cats have become feral and reproduced causing an overpopulation Over the last 27 years the feral cat population has reduced greatly due to the TNVR program, however there is still much more to be done. We have already begun the process ofi identifying households that feed free roaming cats. The caregivers we have contacted are very positive in their response to any offer of assistance with their free-roaming cat colonies. The funds we are requesting willl help us continue to focus on the proactive approach as well as react to the current issues at hand. We are making a real difference in the overpopulation of feral and stray cats in this area with the help of committed caregivers and compassionate town Friends of Felines has a hotline, FB page, website, email address and monitor local social media pages where residents who need help can get in touch with us to get help. We loan caregiver's traps and carriers, show them how to use them and schedule an appointment with one of our dedicated veterinarians in the area. Ifsomeone is elderly or physically cannot trap/transport,  ofcats on the island.  council members like you.  we willl have a volunteer help.  Protocols:  1. Cats must be feral/free roaming or un-owned.  2. Cats must have a caregiver to provide food/water and as much shelter as possible. 3. Volunteer will speak with each person asking for assistance to make sure it is okay to trap on 4. Volunteer/Caregiver must have the okay from homeowner/renter: or resident 5. Flyers willl be passed out and placed in doors to let people know what we are doing and when 6. Cats will be trapped in al humane trap with at towel placed over it to keep the cats quiet.  the property. we will bet there.  A501 (C)(3) 56-1973859,Mon-Proft Organization  friendsofefines.org  104    Item 11.  Cats will be transported to one of our participating Veterinarian hospitals where they will be seen by a licensed vet. Once under anesthesia, they willl be givena a physical and oral exam. The cats will then be spayed/neutered and vaccinated for rabies and distemper. They are placed ina carrier with at towel on the bottom where they will be observed during the recovery period. Volunteers/Caregivers will take the cats home for post-surgery observation (24-4 48 hours), then Targeted TNVR will provide spay/neuter and vaccine services to approximately 85 cats and kittens in Carolina Beach. All of the Project's spay/neuter surgeries willl be funded with this money. In addition, residents willl be educated about feral cat care and the need for TNVR. We are working with New Hanover County Animal Services & Carolina Beach residents to determine the area of greatest need within the community. We appreciate any and all input on areas that need help. We are currently working with Connie Jol Evans to get all of her colonies spayed/neutered and vaccinated. She has several colonies she cares for on thei island, none of which are completely under control. Wej just finished the Mermaid project which was one of her colonies with 7 cats. The building was demolished the morning after we caught the last  taken back to the area in which they were trapped and released.  1. Target Identification:  orange tabby cat. Connie Jo is just one example of people in need.  2. Project effectiveness and impact:  We have reduced the number of complaints to the town and Animal Services by reducing the number of cats in the area. Once a cati is fixed, poor behavior such as spraying, fighting, mating and roaming are greatly reduced if not eliminated. We want to continue the downward trend of  complaints.  We have reduced the number of killed or injured cats on our roads.  Our program has continued to reduce the number of kittens born under porches, houses, sheds and in the woods. These kittens would have grown up and continue the breeding cycle. We reduce the number of animals turned into Animal Services which costs the county approximately $1001 for one catt to be housed and fed prior to being euthanized. Community involvement and education is the key to any programs success. Colony caregivers will become aware oft the importance ofs spaying/neutering, their animals and how easy it can be achieved. Spreading knowledge and information about caring for feral cats, and hands on With this money we willl be able to reduce the number of cat complaints to the town, cats that are killed or injured on the side oft the road, help educate the people on thei importance of fixing their animals, reduce the euthanasia rate from this area at animal services and most importantly  training will be vital to the proper continuing care for these animals.  save animals lives. Itisawin-win proposal.  A501 ()(3) 56-197389on-Poft Organization  friendsofefines.org  105    Item 11.  2023 Budget  Current year budget = we rely solely on donations. We spend as much money as we have available on spay/neuter, medical and food fori feral cats that have gone through our program. Our budget varies based on donations. Our average spay/neuter cost per cati is $35. This  includes spay/neuter, rabies vaccine, distemper vaccine and ear tip. We have no paid employees. Our volunteers work out of their homes. Major sources of funding are from donations, grants and awards.  Financial Statement enclosed  Please see additional information on our program. Cc: Bruce Oakley - Town Manager Debbie Hall Finance Director Kim Ward -Town Clerk  A501 (C)(3) 56-1973859Xon-Poft: Organization  friendsofelmes.org  106    5:57 AM 02/28/23 Accrual Basis  Friends of Felines Profit & Loss Janyar Bhrgugh December 2022  Item 11.  Ordinary Income/Expense Income Contributions Estate Fundraising PayPal Total Income Expense Advertising Bank Service Charges Best Friends Convention Cat Food Cremation Services Equipment Medical Expense Spay/Neuter Expense Vaccines/Medical Supplies Medical Expense- - Other Total Medical Expense Miscellaneous NC State Fees Office Expenses (incl gifts) Supplies Telephone Vehicle Expenses Gas Vehicle Insurance Vehicle Expenses Other Total Vehicle Expenses Website Total Expense Net Ordinary Income Net Income  11,565.42 105,451.16 1,395.00 6,405.29 124,816.87 670.00 32.00 484.99 5,153.64 240.00 2,307.06 46,438.80 600.00 5,829.63 52,868.43 50.00 127.00 559.03 163.73 526.00 384.96 344.89 54.94 784.79 330.41 64,297.08 60,519.79 60,519.79  107  Page 1 oft    Item 11.  FRIENDS OF FELINES  Friends of Felines is an all-volunteer, non-profit organization. Our purpose is: PROMOTING HUMANE! NON-LETHAL POPULATION CONTROL OF FERAL CATS BY MEANS OF A TRAPSPAY-NEUIERVACCINATERETURN PROGRAM; EDUCATIONTO THE: PUBLIC ABOUT RESPONSIBLE CAT What are. Feral cats? Pet cats who have been abandoned by their owners and have not been spayed or neutered are left to forage for food wherever they can find it. They band together to form "colonies" at a food source. When kittens are born, the mothers teach them to be wary ofl humans, to defend themselves, and they become feral (wild, untamed, Friends of Felines advocates a traplspay-neuterryaccinate/retum program in which cats are returned to the location where they were trapped. There must be a committed caretaker for Friends of Felines to work with, and the caretaker must continue toj provide "Trap and Kill" has NOT worked!! Other cats fill the void ift there is any type of food source, and the breeding starts over again. "Trap and kill" costs taxpayer money (approximately $100 to process on cat through Animal Services to be killed). The most humane and cost effective solution is traplspay-neuter/vacinate/retum. The cats protect their territory and eventually die out through natural attrition. Friends of Felines provides education about the benefits oft the "trap/spay- neutervacinate/etum program. FOF provides instructions in humanely trapping feral cats and asks for a $35 donation for the spay/neuter of each cat. All of the feral cats are vaccinated for rabies and distemper. We tip the left ear 1/8 inch to distinguish them apart from domestic cats. We loan humane traps and recovery pet carriers for use in our Feral As an all-volunteer, non-profit, charitable organization, donations of any amount are  OWNERSHIP.  undomesticated).  food and water on a daily basis for the cats.  Cat] Program.  needed and greatly appreciated.  Mailing address: Friends of Felines PO Box 475 Castle Hayne, NC 28429 nendsoleines@ao.com 910-452-6721  FEEDING. A FERAL CATI IS VERY KIND... GETTING. IT "FIXED" IS EVEN KINDER.  108    Item 11.  CARETAKER INFORMATION SHEET  Friends of Felines, the State ofNorth Carolina and the County of New Hanover want youto know the laws and codes concerning the care and well being of your feral colony. The following paragraphs outline the expectations of caretakers regarding care, vaccinations and complaints. The caretaker must maintain their colony in an environment of sanitary conditions. All cats need adequate protection from the elements and have adequate food and water supply. Ifa any animal becomes sick or diseased, the caretaker must contact their veterinarian to have the animal examined and properly cared for. All cats in the colony must be spayed or neutered and The first rabies vaccination ofa cat is valid for one year from the date ofvaccination. A second vaccination is due after one year and is valid for three years from the date of vaccination. Friends of Felines will assist caretakers by lending you traps to have the cats vaccinated against rabies at thej proper time. Rabies as well as distemper vaccinations are critical Ifan nuisance complaint is reported to Animal Services regarding your feral colony, please contact Friends of Felines at: fiemdsolrelimes@mo.com as soon as possible. A public nuisance is anything, which annoys and disturbs right and privileges of others. Example: a cat turning over garbage containers, or damaging flower or vegetable gardens. Friends of Felines will assist you in answering any medical questions, vaccination dates and overall condition of your colony. We We ask all caretakers to keep cats under sanitary and humane conditions, toj provide proper food and water at all times, shelter from the weather, reasonably clean quarters and proper medical attention for sick, diseased or injured animals, as well as adequate vaccinations against disease according to the laws of the State ofNorth Carolina and the County ofNew: Hanover.  vaccinated against rabies.  inc controlling the spread oft these diseases.  will work with you and Animal Services to resolve the complaint.  PRINT NAME  SIGNATURE  HOME. ADDRESS (for newsletter). LOCATION OF COLONY  DATE  TELEPHONE  FRIENDS OF FELINES REPRESENTATIVE  This information will not be viewed, shared or sold to any private or government organization, individual or entity.  Itis for the sole use of Friends ofFelines.  109    Item 11.  HUMANE TRAPPING INSTRUCTIONS  PREPARATION FOR TRAPPING  Ifp possible, get the cats used to being fed at the same place and time of day.  You might try leaving the trap unset and covered with a large towel during routine feeding so that the cat will get used Don't feed the cats the day/night before you are going to trap so the cats will be hungry. Be sure to notify others who Plan to trap sO that you don' 't have to keep the cat tool long before surgery. Trapping the night before is usually the best approach. Cats should not eat 8 hours prior to surgery. Water should be available if the cat is kept in the trap for more Prepare the area where you will be holding the cats before and after the clinic. A garage or other sheltered, warm/cool, protected area is best. Lay down newspapers to catch the inevitablc stool, urine and food residue. You may want to use pieces of wood to elevate the traps off the newspapers. This allows the mess to fall through the wire away from the cats. Spraying the area ahead oft time with a cat safe flea spray (like Adams or Ovitrol) will discourage ants. Prepare the vehicle you will use to transport them as well. Plastic may be an additional precaution, but remember that you will need to use newspapers or some other absorbent material on top oft the plastic. Urine will: roll right off oft the Plan your day oft trapping carefully. Remember that ifyou trap an animal and release it for some reason, iti is unlikely Ifthere are young kittens involved, remember that they should not be weaned from the mother before 4-6 weeks of age. Ifyou are trapping a lactating female, you may want to wait until you have located the kittens and they are old enough to wean. Ify you wish to tame and foster the kittens to adopt out, they should be taken from the mother at 4-6 weeks. If you wait until the kittens are older than 4-6 weeks before trying to tame them you will find the job progressively harder  tos seeing and smelling it in the area. may feed the cats not to leave food out either.  than 41 hours after capture.  plastic and that isn't what you want.  that you will be able to catch it again anytime soon... they learn very quickly.  with age. (FOF has written instructions on Taming Feral Kittens and Raising Orphan Kittens).  SETTING THE TRAPS set traps.  Plan to set traps just before or at the cats' normal feeding time. This is often at night. Dusk is usually the best time to Don't trapi in the rain or the heat of the day without adequate protection for the trap. Cats are vulnerable in the traps Ifyou are having trouble catching your cat, line the bottom oft the trap with pine straw or sand to cover the wire bottom. Only cover to the trip plate. This will feel more natural to them and may help coax them to the food. Be careful not to  and could drown during storms OT suffer from heatstroke in the sun. Use common sense!  110    Item 11.  put too much straw or sand in thet trap. We do not want it to interfere with the trap mechanism or prevent the door from Plan placement oft traps on a level surface in the area where the cats usually feed or have been seen. Cats are less to enter the trap ifit wobbles. Iftrapping in a public area, try to place traps where they will not be noticed by passersby likely (who may not understand that you are not trying to harm the cat). Bushes are often places where cats hide and provide Use smelly food to bait the trap. We find that canned mackerel is very effective and relatively inexpensive. Itis best not to put any bowls inside the trap tol hold food since the animal can easily hurt itselfo on itin aj panic. filters or a small piece of aluminum foil works well. (Smelly canned cat food also works).  closing properly.  good camouflage for the trap.  coffee Paper  Ift the situation requires that you are trapping very early moming on the day oft the vet appointment, soak a small scrap ofnewspaper in the mackerel juice and place it on the ground where you plan to place the rear oft the trap. Spoon a small amount of food onto the soaked newspaper scrap and place the trap on top oft the food sO the food is as far backi in the trap as possible while still not accessible from outside the trap. (You want the cat to go all the into the trap to avoid being injured when the trap door closes.) Press the trap down onto the food so that its squishes way through the wire. The idea is to make the food a little harder to get sO that the cat has to go into the trap as far as up possible and has to work at getting it long enough to trip the trap. (Some cats are very good at getting in and out of traps without getting caught. We don't want to make it too easy for them to get away with the trick. Also, having the food essentially outside oft the trap prevents the cat from eating it int the trap before surgery and is less messy). After baiting the trap, open the trap door pushing the top of the door in and pulling bottom oft the door upward. There isas small hook attached to the right side of the trap top. It hooks onto a tiny metal cylinder on the right side oft the door. Thel hook holds the door in an open position and raises the trip plate. When the cat steps on the plate it will Just before you are ready to leave the trap for the cat to enter, you may want toj push thel hook (ever sO slightly) a little bit back off the cylinder to create a "hair trigger". (Don't get too carried away with this step or the will as soon  cause the hook to release from the door and close the trap.  as  the cat takes a sniff). WAITING FOR SUCCESS  trap trip  Never leave traps unattended in an unprotected area, but don't hang around within sight of the cat (or you will scare it off). The trapped animal is vulnerable. Passersby may release the cat or steal the trap! Wait quietly in an area where you can still see the traps without disturbing the cats. Check traps every 15 minutes or SO. You can often hear the trip from a distance. As soon as the intended cat ist trapped, COMPLETELY COVER THE TRAP TO CALM THE traps CAT and remove the trap from the area if other cats are noti in sight. You may consider putting another in the same the ground when you pick up the trap. (You don'twant to litter or give out any freebies and spoil any When you get the captured cat to a quiet area away from the other traps, lift the cover and check for signs that you have the correct animal and not aj pet or previously neutered feral. Ifyou note that you have captured a lactating female check the area for kittens and remember that this female must be released 10-12 hours after surgery sO she can care: for and nurse her kittens. A volunteer will advise the veterinarian that this is a lactating female who has kittens and needs  on appetites!)  trap  111    Item 11.  to be returned as quickly as possible. Cover the cat back up as soon as possible. Uncovered, the animal may panic and Ofc course, there is always the chance that you will catch some other wild animal attracted to the food or an unintended  hurt itself thrashing around in the trap.  cat. Simply release the animal quietly as stated in the releasing procedures here.  HOLDING PROCEDURES following morning.  After you have finished trapping, you willl have to hold the cats overnight until you can take them to the vet the Place cats in the prepared protected area, The cat should not have any food or water after midnight the night before surgery. Ift the cati is in the trap long enough to need a meal, canned cat foods have some water content and they can be dropped though the wire in the trap. One suggestion to give the cats some water is toj place ice cubes into the trap by Keep cats covered and check them periodically. They will probably be very quiet as long as they are covered. Don't stick fingers in the trap or allow children or pets near the traps. These are wild animals that can scratch and bite. ALL ANIMAL BITES ARE: SERIOUS. IF YOU. ARE BITTEN, SEEK MEDICALATTENTION ANDDONOT RELEASETHE CAT. ITI MUST BE QUARANTINED. CONTACT ANIMAL CONTROL FOR QUARANTINE Wash and change clothes before having contact with your own pets as aj precaution against spreading any contagious Always get feral kittens checked out by a vet and isolate them from your pets. Some deadly diseases can incubate  dropping them through the wire top of the trap.  INSTRUCTIONS.  diseases the cats might carry.  without symptoms. Check with your veterinarian and use caution.  POST SURGERY CARE  After surgery, the cati is placed in a carrier provided by Friends of Felines. The caretaker picks up the cat from the veterinarian's office andj provides a safe recovery area. The recuperation time for feral cats is 24 to 481 hours. A food and water dish is placed on the inside oft the front door oft the carrier so food and water can be placed in them without  opening the carrier, Do not open the carrier door. The cat must recuperate in the carrier,  RELEASING THE CATS  Ift the cat does not seem to be recovering well from the surgery, contact the FOF volunteer we will have it checked out bya a vet before releasing. When cats are: ready for release, retumn to the area in which they were captured and release DO NOT relocate the animal. It will be disoriented and most likely die. In all likelihood, area cats will drive it away, Ift the veterinarian discovers a serious medical problem that cannot be treated, and the veterinarian deems that iti is impossible for the cat to bei returned safely to its colony, the decision to euthanise can be made. Feline leukemia (FeLv),FIV, respiratory infections, and a number of other conditions can mean suffering and a slow death.  them there.  112    Item 11.  The cat willl be released back to the same spot where you trapped. It. Make sure the spot you) pick for release does not encourage the cat to run into danger (like a busy street) to get away from you. When ready, simply place the carrier on the ground with the door facing away from you and open the door. The cat will probably bolt immediately out oft the carrier. Ifiti is confused, just tiltt the carrier sO the back is slightly up and tap on the back oft the carrier to encourage it After releasing the cats, clean traps and carriers with disinfectant, then with bleach. You can mix up 90% water and 10% bleach in a spray bottle. Spray the traps and carriers with the mixture, let set ai few minutes and rinse off. Make sure all residue is out of the traps and carriers and ready for the next cat to use, Never store traps in the set position  tol leave. Never put your hand in the carrier.  (door open); animals may wander into even un-baited traps and starve to death.  HELPFUL HINTS  Bring a flashlight with you ift trapping at night. Ity will come in handy for checking traps from a distance and might help Bring a cap for the top oft the Mackerel can, Nothing smells worse than fish juice spilled in the car. Don'tforgeta Females with kittens will be attracted by the sound oft their kittens ift the previously captured kittens are placed ina a covered carrier just behind the trap. Similarly, kittens will be easier to trapi if the previously captured. mother isi in the For advice regarding the taming and or fostering ofi feral or orphaned kittens, consult your veterinarian. You may also obtain information on these subjects from Friends of Felincs. Wcl have written instructions on "Taming Feral Kittens"  you avoid a twisted ankle in the dark.  spoon. carrier.  and "Raising Orphan Kittens."  113    peach Inlet  Item 11.  Securing The Future Of Carolina Beach Inlet Keeping It Open & Safe For Navigation  baminbainasciinw,  March 3, 2023  RE: Request for funds for Carolina Beach Inlet Association To: Mayor Lynn Barbee & Carolina Beach Town Council Members First, Thank You for your past support oft the Carolina Beach Inlet Association.  During the last 12-months we continued to support other non-profits, such as Got'em On's Disabled Fishing Tournament, we conducted regular board meetings, membership meetings each month, we put on two public events, (Christmas Shrimperoo & Great Chowder Cook Off of our own), in an effort to build awareness oft the CB Inlet's value to the community, as well as We request $7500 to help support Carolina Beach Inlet Association's operations in line with amounts, considered ini the past. We hope you agree we strive to use your money wisely and We maintain a strong web presence and interact daily with nearly 2300 social media followers. We fund and share reports from officials from UNCW, the USACE and USCG and others, with both members, non-members and followers. Additionally, we regularly provide information, reports and other items of educational benefit to the general public including economic impact studies related to both the economy and property values for the Carolina Beach area asi it We also support other organizations such as the American Legion Post 129 where we have our board and membership meetings. We are members of the NC Beach Inlet & Waterway Association, as we share many mutual interests. We also make contributions to support other local non-profits and are always quick to help when crisis occurs ini the area.  our desire to keep it both open and safe for navigation.  appropriately to expand awareness of Inlet issues and obstacles to safety.  relates to the inlet.  PO Box 1129 Carolina Beach, NC 28428 Telephone: (800) 900-3109  Website: www.CaroinabeachinetAisocation.ots Email: info@-arolinabeachinletassoclation.org  114    Inlet geach  Item 11.  Securing The Future Of Carolina Beach Inlet Keeping It Open & Safe For Navigation  onineadhnlsiinw,  In addition to our normal operating expenses and the expense of our own events, we sponsored several other local events int the past and will continue in 2023-24 whereas conditions permit, including different events the Pleasure Island Chamber of Commerce and other non-profits host, as well as other opportunities that present themselves. All of which give The Carolina Beach Inlet Association is a non-profit 501(c3) educational organization. We are committed to educating both the general public and local, state and federal delegations. Again, your past support is very much appreciated and we are most thankful for your continued  us exposure to interact with those in the area.  support.  Carlton A. Brown President  C  Carolina Beach Inlet Association Board Members: Carlton Brown, President Mark LeBlanc, Vice President John Prowell, Treasurer Harry Dutson, Secretary Rod Bierstedt Phil Edwards George (Butch) LeCompte Timl Ludgate Rob Reeves Jarvis Wise, Immediate Past President  PO Box 1129 Carolina Beach, NC 28428 Telephone: (800) 900-3109  Website: www.aroinabeachinetAsocation.eg Email: info@rarolinabeachintetassoclation.org  115    Item 12.  AGENDA ITEM COVERSHEET  PREPARED BY: Debbie Hall, Finance Director  DEPARTMENT: Finance  MEETING: SUBJECT:  Town Council-3 3/14/2023  Approval of Financing Terms, Resolution of Necessary Finding and Reimbursement Resolution for acquisition of 1101 N Lake Park Blvd.  BACKGROUND:  The Finance Director requested bid proposals from eight lenders for financing the acquisition of 1101 NI Lake Park Blvd. for 2,000,000 with a ten-year term. The following  proposals were received: Lenders Truist Bank SouthState Bank First Bank  Interest Rate Financing Term  Pre-Payment Penalty None None None  Closing Cost None None None  3.98% 4.15% 4.35%  10 years 10 Years 10 Years  BUDGET IMPACT:  The debt service payment will be appropriated ini the FY23/24 annual budget.  ACTION REQUESTED:  Finance Director recommends the proposal received from Truist Bank. To accept the terms,  Council needs to approve the following resolutions:  Resolution #22-2275 to accept the terms of the proposal from Truist Bank Resolution #22-2274 authorizing the Finance Director tot file a LGC Application Resolution #22-2276 to allow reimbursement of expenses from loan proceeds  116    Item 12.  RESOLUTIONI NO. 22-2274  RESOLUTION OF NECESSARY FINDINGS  RESOLUTION AUTHORIZING THE FILING OF AN APPLICATION FOR APPROVAL OF A FINANCING AGREEMENT AUTHORIZED BY NORTH WHEREAS, the Town of Carolina Beach, North Carolina desires to acquire 3 +/- acres of real property to enable it to perform municipal functions and (the "Project") to better serve the WHEREAS, The Town of Carolina Beach desires to finance the Project by the use of an installment contract authorized under North Carolina General Statute 160A, Article 3, Section 20; WHEREAS, findings of fact by this governing body must be presented to enable the North Carolina Local Government Commission to make its findings of fact set forth in North Carolina General Statute 159, Article 8, Section 151 prior to approval of the proposed contract; NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Carolina Beach, North Carolina, meeting in regular session on the 14th day of March, 2023, make the 1. Thej proposed contract is necessary for the Town to carry out governmental functions which could include providing storage of additional water and construction of additional 2. The proposed contract is preferable to a bond issue for the same purpose because general obligation bond authorization could not be obtained in a timely manner and would not permit the alternative financing structures and repayment provisions available in the 3. The sums to fall due under the contract are adequate and not excessive for the proposed purpose because we have proposals in hand which detail the project costs. 4. The Town of Carolina Beach's debt management procedures and policies are sound because we have annual audits prepared and are reviewed by the Local Government Commission. Our past audit reports indicate that the Town's debt management and contract obligation payment policies have been carried out in strict compliance with the 5. The' Town of Carolina Beach is not in default in any ofi its debt service obligations. 7. The attorney for the Town of Carolina Beach has rendered an opinion that the proposed Project is authorized by law and is a purpose for which public funds may be expended  CAROLINA GENERAL STATUTE 160A-20  citizens and visitors of the Town of Carolina Beach; and  and  following findings of fact:  recreational facilities for use by citizens and visitors.  proposed negotiated installment contract financing.  law.  pursuant to the Constitution and laws of North Carolina.  117    Item 12.  NOW, THEREFORE, BE IT FURTHER RESOLVED that the Finance Director is hereby authorized to act on behalf of the Town of Carolina Beach in filing an application with the North Carolina Local Government Commission for approval of the Project and the proposed financing  contract and other actions not inconsistent with this resolution. This resolution is effective upon its adoption this The motion to adopt this resolution was made by.  day of  20  seconded by  and passed by a vote of  to  Mayor  ATTEST:  Clerk  This is to certify that this is a true and accurate copy of Resolution No.  Adopted by 20 Date  the  Town of Carolina Beach on the  day of  Clerk  118    Resolution No. 22.2275 Resolution. Approving Financing Terms  Item 12.  WHEREAS, the Town of Carolina Beach ("Borrower") has previously determined to finance the installment financing agreement for land (the "Project"), and the Finance Director has now presented a proposal for the financing of  such Project.  BE ITTHEREFORE RESOLVED, as follows:  1.  The Borrower hereby determines to finance the Project through Truist Bank ("Lender") in accordance  with the proposal dated February 27, 2023, or as such proposal may be supplemented or amended by Lender and the Borrower verbally or in writing. The amount financed shall not exceed $2,000,000.00, the annual interest rate (in the absence of default or change in tax status) shall not exceed 3.98% and the financing term shall not exceed ten (10)3 years Documents")s shall be consistent withi thei foregoingt terms. Allofficers ande employees ofthel Borrower arel hereby authorized and directed to execute and deliver any Financing Documents, and to take all such further action as they may consider necessary or desirable, to carry out thei financing of the Project as contemplated by the proposal and this resolution. The Financing Documents shall include a Financing Agreement. and Deed ofTrust and such other documents as Lender may request. Pursuant to the Financing Agreement and) Deed of1 Trust, (a)] Lender will advance moneys to the Borrower to pay the costs oft the Project and the financing costs related thereto, and the Borrower will repay such advance in installments, and (b) the Borrower will grant a lien on the site of the Project, or portions thereof, together with all fixtures and Documents until the conditions for the delivery oft thel Financing Documents havel been completed tot the Financel Director's satisfaction. The Finance Director is authorized to approve changes to any Financing Documents previously signed by Borrower officers or employees, provided that such changes shall not substantially alter the intent of such documents or certificates from the intent expressed in the forms executed by such officers. The Financing Documents shall be in such final forms as the Finance Director shall approve, with the Finance Director's release of any Financing Document for delivery constituting conclusive evidence of such officer's final approval of the Document's final form. interest payments on this financing to be includable in the gross income for federal income tax purposes oft the registered owners oft the interest payment obligations. Thel Borrower hereby designates its obligations to make principal andi interest payments under thel Financing Documents as "qualified tax-exempt obligations" for the purpose ofl Internal Revenue Code intent tor reimburse expenditures for thel Project that are tol be financed from the proceeds oft thel Lender financing described above. The Borrower intends that funds that have been advanced, or that may be advanced, from the Borrower's general fund or any other Borrower fund related to the Project, for costs of thel Project may be reimbursed from the financing approved and confirmed. All other resolutions (or parts thereof) in conflict with this resolution are hereby repealed, to the  from the date of closing. 2.  All financing contracts and all related documents for the closing of the financing (the "Financing  improvements located thereon, tol Lender as security for such advance.  3.  The Finance Director is hereby authorized and directed to hold executed copies of the Financing  4.  The Borrower shall not take or omit to take any action the taking or omission of which shall cause its  Section 265(b)(3). 5.  Thel Borrower: intends that the adoption of this resolution will be a declaration of the Borrower's official  proceeds. 6.  All prior actions of Borrower officers ini furtherance oft the purposes ofthis resolution are hereby ratified,  extent oft the conflict. This resolution shall take effecti immediately.  Approved this day of  2023  By: Title: SEAL  By: Title:  119    Item 12.  TRUIST HH  Charles R. Mattox 1011 N. Third Street, F13 Wilmington, North Carolina 28401 Phone (910)815-2715  February 27, 2023 Ms. Debbie Hall Town of Carolina Beach, NC 1121 NLake Park Blvd Carolina Beach, NC 28428 Via email: hclcsiomtschas Dear Ms. Hall: Beach, NC ("Borrower"). PROJECT: AMOUNT: TERM: INTEREST RATE: TAX: STATUS: PAYMENTS: INTEREST RATE CALCULATION: SECURITY: PREPAYMENT TERMS: RATE EXPIRATION: DOCUMENTATION, LEGALREVIEW FEE: FUNDING:  Truist Bank ("Lender") is pleased to offer this proposal for the financing requested by the Town of Carolina  Installment Financing Agreement forl Land  $2,000,000.00 10s years 3.98%  Tax Exempt - Bank Qualified Interest: Annual Principal: Annual 30/360  First lien security interest on the real property purchased, financed, constructed, or  renovated with financing proceeds  None April2 28, 2023 None  Proceeds will be deposited into an account held at Lender at closing pending  disbursement: for project costs.  120    Item 12.  DOCUMENTATION: Lender and its counsel shall prepare the deed of trust and all documentation for the  Borrower. Wes shall provide a sample ofall required documentation to you and your counsel ifLender is thes successful proposer. Lender will not require a survey or title insurance. Evidence ofLGC approval is required when applicable. At a minimum, The financing documents shall include provisions that will outline appropriate changes to be implemented in the event this transaction is determined to be taxable or non-bank qualified in accordance with state statutes or the Internal Revenue Service Code. All documentation must be deemed appropriate by Lender before Lender will require financial statements to be delivered within 270 days after the conclusion ofeach fiscal year-end throughout the term oft the financing.  Lender shall require flood insurance, ifaj applicable.  closing.  REPORTING REQUIREMENIS:  Should wel become thes successful proposer, we have attached the form ofar resolution that your governing board can use to award the financing tol Lender. Ifyour board adopts this resolution, then Lender shall not require any Lender shall have the right to cancel this offer by notifying the Borrower ofi its election to do so (whether this offer has previously been accepted by thel Borrower)ifatanyi timej prior to the closing there is a material adverse change in the Borrower's financial condition, if we discover adverse circumstances of which we are currently unaware, ifv we are unable to agree on acceptable documentation with the Borrower ori ift there is a change in law (or proposed change in law) that changes the economic effect oft this financing tol Lender. Costs of counsel for thel Borrower and any other costs will bet the responsibility oft the Borrower. The stated interest rate assumes that the Borrower expects to borrow no more than $10,000,000 in the current calendar year and that the financing will qualify as qualified tax-exempt financing under the Internal Revenue Code. Lender reserves the right to terminate this bid or to negotiate a mutually acceptable interest rate if the We appreciate the opportunity to offer this financing proposal. Please call me at (910) 815-2715 with your  further board action prior to closing the transaction.  financing is not qualified tax-exempt financing.  questions and comments. We look forward tol hearing from you.  Sincerely, Truist Bank Cemy Charles R. Mattox Senior Vice President  Resolution Approving Financing' Terms  121    Item 12.  Bond Debt Service Dated Date 2/22/2023 Delivery Date  Town of Carolina Beach, NC Customer # 9933000645 NAICS 921140 Draft Real Property Purchase - Expansion of Muni Complex Note No. TBD  2/22/2023  Period Ending 2/22/2023  Annual Debt Service Balance  Bond Total Bond 2,000,000.00 2,000,000.00  Principal Coupon Interest Debt Service  Value  2/22/2024 200,000.00 3.980% 79,600.00 279,600.00 279,600.00 1,800,000.00 1,800,000.00 2/22/2025 200,000.00 3.980% 71,640.00 271,640.00 271,640.00 1,600,000.00 1,600,000.00 2/22/2026 200,000.00 3.980% 63,680.00 263,680.00 263,680.00 1,400,000.00 1,400,000.00 2/22/2027 200,000.00 3.980% 55,720.00 255,720.00 255,720.00 1,200,000.00 1,200,000.00 2/22/2028 200,000.00 3.980% 47,760.00 247,760.00 247,760.00 1,000,000.00 1,000,000.00 2/22/2029 200,000.00 3.980% 39,800.00 239,800.00 239,800.00 800,000.00 800,000.00 2/22/2030 200,000.00 3.980% 31,840.00 231,840.00 231,840.00 600,000.00 600,000.00 2/22/2031 200,000.00 3.980% 23,880.00 223,880.00 223,880.00 400,000.00 400,000.00 2/22/2032 200,000.00 3.980% 15,920.00 215,920.00 215,920.00 200,000.00 200,000.00  2/22/2033 200,000.00 3.980% 7,960.00 207,960.00 207,960.00  2,000,000.00  437,800.00 2,437,800.00 2,437,800.00  122    Item 12.  Resolution No. 22-2276  Reimbursement Resolution for acquisition of real property at 1101 NI Lake Park Blvd Whereas: The Finance Director has described to the Board the desirability of adopting a resolution as provided under federal tax law to facilitate the unit's using financing proceeds to restore the unit's funds when the unit makes capital expenditures prior to closing on financing BE ITTHEREFORE RESOLVED by the Town of Carolina Beach, as follows:  1. The Town hereby determines to acquire apendturer73w-aces of real property located at 2. The purchase oft the Project is to bei financed. The insurer intends to finance the costs of the purchase andi installation of the Project with the proceeds of debt to be issued by the Issuer (The "Borrowing"),t the interest on which is to be excluded from gross income for Federal income tax purposes. The currently expected maximum amount of bonds or other obligations 3. Funds have been advanced or may be advanced from the General Fund for the purchase of the Project and these costs are intended to be reimbursed from the financing proceeds. 4. The adoption of this resolution is intended as a declaration of this unit's official intent to  1101 NI Lake Park Blvd. ("Project").  to bei issued or contracted fori this project is $2,000,000.  reimburse Project expenditures from financing proceeds.  Date:  Mayor:  Albert LB Barbee, Mayor  Attest:  Kimberlee Ward, Town Clerk  123    Item 13.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT:  Town Council 3/14/2023  Consider the Police Advisory Committee's Request to Change Their Committee  Name to Police Advocacy Committee  BACKGROUND:  Council Member LeCompte will present the request from the Police Advisory Committee to  change their committee name to Police Advocacy Committee.  BACKGROUND:  Council will vote to approve/deny the request to change the committee name.  MOTION:  Motion to approve the committee name change to Police Advocacy Committee.  124    Item 14.  AGENDA ITEM COVERSHEET  PREPARED BY: Kim Ward, Town Clerk  DEPARTMENT: Clerk  MEETING: SUBJECT: BACKGROUND: 6/30/2023.  Town Council 3/14/2023  Discussion on Planning and Zoning Committee Re-appointments  Council will discuss options for reappointing Commissioners whose terms are set to expire  125    Item 15.  AGENDA ITEM COVERSHEET  PREPARED BY: Ed H. Parvin, Assistant Manager  DEPARTMENT: Executive  MEETING: SUBJECT:  Town Council - March 14, 2023  Sunset of golf cart allowances on streets within the Town of Carolina Beach  BACKGROUND:  On November 10, 2008 the Police Chief presented an ordinance to allow golf carts on the streets in Carolina Beach. Since that time concerns with safety have continued to rise. Toattempt to address many of these concerns in 2017 The Town adopted: 1. Definitions for Golf Carts and Low Speed Vehicles 2. Clarifying language as to where Golf Carts were allowed  3. Ensured safety equipment (i.e. seat belts, headlights, taillights, turn signals) were 4. All NCDOTI required safety equipment wasi installed prior tol being able to register a golf 5. Recognized state registered low speed vehicles and clarified regulations for the same. After having the additional regulations from 2017 in place our public safety professionals continue to have significant concerns about maintaining public safety with golf carts on the  required on Golf Carts cart in CB  streets.  ACTION REQUESTED:  Safety concerns with golf carts have risen as traffic continues to increase due to more residents and exponential growth of tourism. To address this safety concern and protect existing investments made in golf carts a sunset date of December 31, 2025 is established by this proposed ordinance. From the date of adoption of this ordinance until December 31, 2025 only golf carts owners that have received permits int the past may continue to renew their permit.  No new permit applicants shall be allowed. RECOMMENDED MOTION:  Adopt Ordinance 23-1199 that will Sunset of golf cart allowances on streets within the Town of  Carolina Beach.  Page 1of2  126    Item 15.  Enclosures: 1. Current Code 2. Proposed Ordinance  Page 2of2  127    Item 15.  Ordinance 23-1199  Town of Carolina Beach  Town Council  AN ORDINANCE TO: SUNSET OF GOLF CART ALLOW/ANCES ON STREETS WITHIN THE TOWN OF CAROLINA  BEACH  Sec. 16-79. Sunset Provision for Golf Carts on streets  (a) Golf carts have been allowed to be driven in Carolina Beach since November 10, 2008. However, safety concerns have risen as traffic continues to increase due to more residents and exponential growth in tourism. To address this safety concern and protect existing investments made in golf carts a sunset (b) From the date of adoption of1 this ordinance until December 31, 2025 only golf carts owners that have received permits ini the previous calendar year may continue to renew their permit. No new permit (c) After December: 31, 2025 section 16-73, 16-75, and 16-77 oft this ordinance will be struck and no longer applicable. Byremovingi these sections golf carts will no longer be allowed to be driven on public  date of December 31, 2025 is established by this ordinance.  applicants shall be allowed.  streets within the corporate limits of the Town of Carolina Beach.  Adopted this 14th day of March, 2023.  TOWN OF CAROLINA BEACH  Albert L. Barbee, Mayor ATTEST:  Kimberlee T. Ward, Town Clerk  Town of Carolina Beach Ordinance No. 23-1199 1Page  128    Item 15.  PART II- CODE OF ORDINANCES Chapter 16 MOTOR VEHICLES AND TRAFFIC ARTICLE II. TRAFFIC REGULATIONS DIVISION: 2. GOLF CARTS ANDI LOW SPEED VEHICLES  DIVISION 2. GOLF CARTS AND LOW. SPEED VEHICLES  Sec. 16-73. Policy statement.  This article is adopted to address thei interest of public safety under the provisions of G.S. 160A-300.6, which provides thet town authority to regulate the use of golf cartsi in thet town that have not been outfitted with approved safety equipment and registered as required bys state law. Generally, golf carts, hereinafter called "carts," that have not been outfitted and registered, are not designed or manufactured to be used on anything other than golf courses and the towni in no way advocates or endorses their operation elsewhere int town. The town, by regulating such operation is merely trying to address obvious safetyi issues and adoption of this chapter is not to ber relied upon as a determination that operation is safe or advisable if donei in accordance with this chapter. All persons who operate or ride upon carts do so at their Own risk and peril andr must be observant of and attentive tot thes safety of themselves and others including their passengers, other motorists, bicyclists and pedestrians. The town has nol liability under anyt theory ofl liability forp permitting carts to be operated in town. The owner and operators ofac cart are responsible for any! liability involved in using a cart. Without the adoption of standards for operation on public streets, there are no rules or regulations that address golf cart operation and by creating standards forl limited operation on public streets within the town, the towni is responding to citizen concerns regarding operation deficiencies. These regulations impose more stringent policies on cart operation. Thet town does note encourage cart operation and does not represent that operation of carts under these rules willr render  cart operation totally safe and without risk to the driver and passenger ofs said vehicles.  (Ord. No. 17-1064,9-12-2017) Sec. 16-74. Definitions  (a) Golfo cart ("cart"). A vehicle designed and manufactured for operation on a golf courset for sporting or recreational purposes and that is not capable of exceeding speeds of 20r miles per hour. (b) Low speed vehicle. At four wheeled electric vehicle whose top speed is greater than 20r miles per hour but less  than 25 miles per hour. 0.4.0.7-404,9.22017  Sec. 16-75. Rules and regulations for golf carts.  Carts may only be operated within thet towni in accordance witht the following rules and regulations. An individual who operates a cart in violation oft these rules and regulations shall be: subject to the penalty provisions of section 16-78 or other criminal charges as allowed by law. Thet following rules and regulations apply to the  operation of carts:  1Editor's note(s)-Ord. No. 17-1064, adopted Sept. 12, 2017, repealed thei former Div.2, S9 16-73-16-76, and enacted: a new Div. 2a as set out herein. The former Div. 2 pertained to golf carts and derived from Code 1986, S5 9-55-9-58; Ord. No. 08-765, adopted Nov. 10, 2008; Ord. No. 10-823, adopted March 23, 2010; and Ord.  No. 17-1058,51, adopted. July 11, 2017. Carolina Beach, North Carolina, Code of Ordinances  Created: 2023-01-03 15:06:23 [EST]  (Supp. No.17)  Page 1of3  129    Item 15.  (1) Carts shall only be driven on roads posted 35 miles per hour or less. This does not prohibit a cartf from crossinga a road or street at ani intersection where ther road or street being crossed hasa a posted speed  limit ofr more than 35r miles per hour. (2) Carts must have liability insurance coverage. to overtaking motor vehicles.  (3) Drivers of carts shall stay tot thei far right oft thet traveled portion of the road and yield the right-of-way (5) Carts shall be equipped with at least one fixed operational mirror allowing the operator to see behind (6) No one is allowed to stand on a golf cart whilei iti isi in operation and may only have the appropriate (7) The operator of the golf cart must! be at least 16y years of age and possess a valid driver's license. (8) Any person who operates a golf cart on public streets and roads must adherei to all applicable state and locall laws, regulations and ordinances, including but not limited tot those banning the possession and use of alcoholic beverages, and all other illegal drugs. In addition, no golf cart containing: any open (9) Seat belts are required fore every person seated on the golf cart. Seat belts must be worn by all (10) All required safety equipment must be installed to NCDOT Specitications andi in place before the golf (11) The operator of the golf cart shall comply with all traffic rules andi regulations adopted byt the State of North Carolina and the Town of Carolina Beach which governs the operation of motor vehicles.  (4) Carts must be equipped with headlights, taill lights and turn signall lamps.  the cart.  amount of people that the golf carti is designed to carry.  container of alcohol shall be operated on public roads.  passengers including children. carti is registered with thet town.  (Ord. NO.17-4064,9122017  Sec. 16-76. Rules and regulations for low speed vehicles.  The operation ofal low-speed vehiclei is authorized with thet following restrictions:  (a) Al low-speed vehicle may be operated only on streets andI highways where the posted speed limit is 35 miles per hour or less. This does not prohibit al low-speed vehicle from crossing a road or street at an intersection wheret ther road or street being crossed has a posted speed limit of more than 35 miles per (b) Alow-speed vehicle shall be equipped with headlamps, stop lamps, turn signal lamps, tail lamps, reflex reflectors, parking brakes, rearview mirrors, windshields, windshield wipers, speedometer, seat belts, (c) Alow-speed vehicle shall be registered andi insured with the North Carolina Department of (d) Thel North Carolina Department of Transportation may prohibit the operation of low-speed vehicles on any road or highway if it determines that the prohibition is necessary ini thei interest of safety. (e) Low-speed vehicles must comply with the safety standardsi in 49 C.F.R.5571.500.  hour.  anda a vehiclei identification number.  Transportation in accordance with G.S. 20-50 and G.S.20-30.  (Ord. NO.17-1064,9122017  Created: 2023-01-03 15:06:23 [EST]  (Supp. No.17)  Page 2of3  130    Item 15.  Sec. 16-77. Permit required.  (a) No golf cart may be driven within thet town without: a permit being acquired from town hall and attached to (b) The Town Manager or his designee is hereby authorizedi toi issue ap permit to all appropriate applicants, one per golf cart to be operated. Wheni issuing this permit, the applicant shall be required to sign as statement certifying he has read the provisions of thet town's ordinance on golf cart usage as seti forthi in sections 16-75 and 16-76. The permit shall be in suchi form ast thet town may deem practicable for ease ofv visibility.  the left, driver'sf front portion oft the golf cart.  (Ord. N0.17-1064,9122017 Sec. 16-78. Penalty.  (a) Any person violating the provisions of section 16-78 shall bes subject to a civil penalty punishable by ai fine issued in accordance with the town's annually adopted rates andi fees schedule tol be recovered by thet town ina civila action int the nature of debt ift the offender does not payt the penalty within 15 days after having been citedi for violation oft the ordinance. In accordance with G.S. 160A-175(b), a violation oft the section enumerated herein shall not be subject to the penalty provisions of G.S. 14-4 and shall not be considereda (b) Av violation of any remaining section oft this chapter is a misdemeanor punishable in accordance with the (c) Aviolation of any remaining section oft this chapter shall subject the offender to a civil penalty punishable by af fine issued in accordance with thet town's annually adopted rates and fees schedule. Ifany person failst to paya civil penalty within 15 days after being citedf for a violation, thet town may seek to recover the penalty (d) The provisions oft this chapter may be enforced by an appropriate equitable remedy issuing from a court of (e) Each day's continuing violation of any provisions oft this chapter shalll be a separate and distinct offense  breach of the penall laws oft thes state.  provisions of G.S. 14-4. The fine for suchy violation shall not exceed $500.00.  ina civil action int the nature of debt. competent jurisdiction. (Ord. No. 17-1064,9-12-2017) Secs. 16-79-16-95. Reserved.  Created: 2023-01-03 15:06:23 [EST]  (Supp. No.1 17)  Page 3of3  131