TOWNI MANAGER Ken Deal TOWN CLERK Pamela Mills TOWN ATTORNEY Tom Brooke  MAYOR Charles Seaford TOWN COUNCIL Don Bringle Arthur Heggins Rodney! Phillips Cheryl Sheets Steve Stroud  TOWN OF CHINA GROVE Regular Meeting of the China Grove Town Council  Tuesday, June 7th, 2022 6:00 p.m. 6:00 p.m.  China Grove Town Hall China Grove, North Carolina  CALLTOORDER I) Pledge of Allegiance II) Roll Call III) Adopt the Agenda IV) Approval of the Consent Agenda  Mayor. Seaford  a) Approve Minutes from May 3, 2022 regular meeting b) Adopt Budget Ordinance Amendment c) Approve Examination Contract with William R. Huneycutt d) Approve 2022 Audit Contract with William R. Huneycutt e) Adopt Ordinance to close northbound lane of Main Street for Cruise In Adopt Ordinance to close Main Street for Farmers Day  6:05 p.m. 6:10P.M.  CITIZEN COMMENT PUBLICI HEARING I)  2022-S-01; Woolf Communities Major Subdivision a) Motion to Adopt Proposed Budget Ordinance for FY: 22-23 b) Motion to Adopt Fee Schedule forl FY22-23 Cancel July 5th, 2022 Regular Scheduled Meeting  II) Fiscal Year 22-23 Budget Adoption  6:40 p.m. 6:45 p.m. 6:50p.m. 6:55 p.m. 7:00 p.m.  NEW: BUSINESS I)  II) Change the date of the August 2nd, 2022 Regular Scheduled Meeting  OTHER BUSINESS OLD BUSINESS COUNCIL UPDATES ADJOURN  3331 NI Main Street, China Grove, NÇ: 28023 I Phone (704)857-2466 I Fax (704)855-1855  "Ine accordance with Federal luw and U.S. Department ofA Agriculture policy, this institution is prohibited) from discriminating on the basis of race. color, national origin, age, disability, religion, sex.) familial status, sexual orientation, and reprisal. (Not all prohibited buses apply to all  programs)."    TOWNI MANAGER Ken Deal TOWN CLERK Pamelal Mills TOWN ATTORNEY Tom Brooke  HIN,  MAYOR Charles Seaford TOWNCOUNCIL Don Bringle Arthur Heggins Rodney Phillips Cheryl Sheets Steve Stroud  TOWN OF CHINA GROVE  A regular meeting of the China Grove Town Council  Tuesday, May 3, 2022 6:00p.m. CALL TO ORDER  China Grove Town Hall China Grove. North Carolina  Mayor Seaford called the regular meeting of May 3rd, 2022 to order. He led us in the Pledge of Allegiance. Mayor Seaford called roll. All council members were physically present with the exception of Steve Stroud Mr. Bringle made a motion to adopt the agenda. Mr. Phillips seconded the motion, which carried unanimously.  via phone. There was a quorum. Consent Agenda items:  a)Approve Minutes from April 5, 2022 regular meeting b)Approve Minutes from April 20, 2022 special meeting c)Adopt Budget Ordinance Amendment  Mr. Phillips made a motion to approve the consent agenda. Mr. Heggins seconded the motion, which carried  unanimously. CITIZENS COMMENT  Michael Chapman - 3101 Kay Street, Salisbury, NC28146  He stated works with Buddy Poole at WSAT in Salisbury which is the memories radio station, and also with the Concord station. He stated this Council has done an amazing job of bringing new industry into this area. He stated if there is anything the stations could do to help the Town, to let him know. He stated he is also running for Rowan Salisbury School Board. He stated his platform is common since and bringing back values She stated she wanted to address the Council concerning the proposed budget presented. She stated she would like to commend the Town and Departments on the way they have managed their funds. She stated she would still hate to see the ARP funds spent on salary replacement. She stated the medium income for China Grove residents is $50,000 and the medium residents age is around 40. She stated when we think about raising taxes on our citizens, we need to think about the residents the town has. She stated most of the residents in the town are on fixed income and elderly. She stated she would like to see the funds spent on durable goods such as the knuckle boom truck. She stated she would also like to see the funds spend for the good of all the citizens and  to the: school system.  Diane Folk - 425 Park Street, China Grove  notj just af few. NEW: BUSINESS  330Page. Minute Book 7    I)  Set Budget Retreat Meeting for FY 22-23 Budget  Mr. Deal stated we were asked to work on the budget al little more since the last meeting. He stated we have trimmed the budget to a bare bone and we are now proposing a .02 cent tax increase. He asked if another Mrs. Sheets stated she would like to have another budget retreat to discuss not having a tax increase this year. Mr. Bringle stated we will be discussing the ARP funds in July and not incorporating it into this proposed budget. He stated he would like to commend staff for bringing the tax increase down from .08 cents to .02 cents. He stated to get the tax increase down to .02 cents is remarkable and to still have some of the necessary needs still in the proposed budget. He stated he is good with the .02 cents and does not believe we can goany lower. Mrs. Sheets asked if we could not appropriate some on the ARP funds to balance the budget. Mr. Deal stated it is not good practice and he would not recommend it. Mrs. Sheets stated shei is struggling with having the ARP funds but still going up on taxes. Mr. Phillips stated he is comfortable with the .02 cents and thanked staff for working on the proposals from the Council. He stated he does not see a need for another retreat. Mr. Heggins stated Mrs. Nichols also stated using the ARP funds to balance the budget would not be good practice and would not recommend it. Mr. Stroud stated he commends staff for working through this process and getting to .02 cents is amazing. He stated if we do not continue to grow the income then we will be going backwards. Mayor Seaford stated he thinks this proposed budget is conservative and he is happy with the .02 Mr. Bringle made a motion to not hold another budget retreat for the FY 22-23 Budget and to file the proposed budget in the office of the Town Clerk for public inspection. Mr. Phillips seconded the motion, which carried Mr. Bringle made a motion to set the Public Hearing for the FY 22-23 Budget for. June 7, 2022 at 6:00 PM. Mr. Phillips seconded the motions, which carried with a vote of3-1, with Mrs. Sheets being opposed. Mayor Seaford stated State Farm will be celebrating 100 years of operation on June 7th and our agent in town Mayor Seaford stated the Macy's groundbreaking ceremony was Thursday, April 28+, 2022. He stated this was a great ceremony and we all had an opportunity to speak with the group from Macy's and Silverman. He stated the' Town received one of the golden shovels that was used and will be displayedi in the lobby of Town Hall. Mr. Stroud made a motion to adjourn. Mr. Bringle seconded the motion, which carried unanimously.  budget retreat was needed.  cents increase.  with a vote of 3-1, with Mrs. Sheets being opposed. II) Set Public Hearing for FY 22-23 Budget III) Proclamation State Farm 100th Year  for State Farm is Kristina Cook. He read the proclamation aloud.  COUNCIL UPDATES  ADJOURNMENT Respectfully Submitted, Pamela L. Mills, CMC Town Clerk  Charles Seaford Mayor  331Page. Minute Book 7    CHINAGROVE ComeCrowwitnus Anoriginal town.  Budget Ordinance Amendment  BEI IT HEREBY ORDAINED, the Town Council of the Town of China Grove, ati its meeting on. June 7,2022, hereby adopts thet following FY: 2021-2022 Budget Ordinance Amendment for the purpose of cleaning upi the year-end  Revenueand Expenditure increases and decreases.  GENERALFUND Budget 3,000 $ 7,500 $ 500 $ 5,000 $ $  Revenue  Amendment  Budget as Amended  Tax Liens Zoning & Develop Code Enforcement Community Building Rent Insurance Proceeds  $ $ $ $ $  3,532 $ 11,500 $ 3,750 $ 7,300 $ 32,463 $ $ $ 80,000 $  6,532 19,000 4,250 12,300 32,463 236,331  General Fund Fund Balance Appropri $  156,331 $ Budget  Expenditures  Amendment  Budget as Amended  Administration Contract Services Repair & Maint Repair & Maint- Bldg Police Salaries & Wages Salaries & Wages-SRO Salaries & Wages-OT Payroll Tax LGERS 401K Weapons Travel Communications Repair & Maint-Building Misc Insurance Capital Outlay  $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $  8,400 $ $ 2,500 $ 640,200.00 $ 103,400.00 $ 4,000.00 $ 57,000.00 $ 90,100.00 $ 37,300.00 $ 4,000.00 $ 5,000.00 $ 5,800.00 $ 6,000.00 $ 2,000.00 $ 20,000.00 $ 84,000.00 $  1,260 $ 2,500 $ 4,000 $ 18,000 $ 8,300 $ 3,800 $ 200 $ 8,500 $ 1,850 $ 5,900 $ 8,000 $ 500 $ 1,600 $ 1,000 $ 600 $ 31,000 $  9,660 2,500 6,500 658,200 111,700 7,800 57,200 98,600 39,150 9,900 13,000 6,300 7,600 3,000 20,600 115,000    Fire Salaries & Wages-C OT Payroll Tax LGERS 401K Med Supplies Materials & Supplies Communications Repair & Maint Membership & Dues Public Works Salaries & Wages Payroll Tax LGERS 401K Contractual Travel Repair & Maint Misc Landfill  $ 6,000 $ 400 $ 6,000 $ 800 $ 800 $ 800 $ 250 $ 7,000 $ 700 $ 9,200 $ 50 $ 2,100 $ 275 $ 1,300 $ 60 $ 4,000 $ 1,000 $ 800 $  $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $  7,800.00 $ 24,600.00 $ 29,500.00 $ 13,000.00 $ 3,000.00 $ 15,000.00 $ $ 50,000.00 $ 300.00 $ 247,000.00 $ 18,991.00 $ 28,077.00 $ 12,360.00 $ 1,000.00 $ 200.00 $ 67,000.00 $ 500.00 $ 35,000.00 $  13,800 25,000 35,500 13,800 3,800 15,800 250 57,000 1,000 256,200 19,041 30,177 12,635 2,300 260 71,000 1,500 35,800  Adopted this 7th Day of June  ATTEST:  BY:  Charles Seaford, Mayor  Pamela Mills, Town Clerk    WILLIAM R. HUNEYCUTT  (WR  CERTIFIED PUBLIC. ACCOUNTANT PLLC  216 West! North Street Albemarle, NC28001 Phone: (704)983-5012 Fax: (704)983-5109  221 South Fayetteville Steet Asheboro, NC27203 Phone: (336) 626-9970 Fax: (336)626-5981  May 12, 2022  Mr. Charles Seaford, Mayor and' Town Council ofthe Town of China Grove 3331 North Main Street China Grove, NC 28023  Iamj pleased to confirm my understanding of the services I am to provide for the Town of China Grove. Iwill examine the employee census data and underlying payroll records of the Town of China Grove for the period of January 1, 2021 through December 31, 2021. The objectives of my examination are to (1) obtain reasonable assurance about whether the employee census data and underlying employee payroll records are free from material misstatement based on the criteria set by the Local Governmental Employees' Retirement System Handbook revised January 2021, and (2) to express an opinion as to whether the employee census data and underlying payroll records are presented, in all material respects, in accordance with the Local Governmental Employees' Retirement System Handbook revised January My examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Accordingly, it will include examining, on a test basis, your records and other procedures to obtain evidence necessary to enable me to express my opinion. I will issue a written report upon completion of my examination. My report will be addressed to the Mayor and Town Council oft the Town of China Grove. I cannot provide assurance that an unmodified opinion. will be expressed. Circumstances may arise in which it is necessary for me to modify my opinion. If my opinion is other than unmodified, Iv will discuss the reasons with you in advance. If, for any reason, I am unable to complete the examination or am unable to form or have not formed an opinion, I may decline to Because oft the inherent limitations of an examination engagement, together with the inherent limitations ofinternal control, an unavoidable risk exists that some material misstatements may not be detected, even though the examination is properly planned and performed in accordance with the attestation standards. You understand that the report isi intended solely for the information and use of management oft the' Town ofChina Grove and others within the organization, thel North Carolina Department of State Treasurer, and the North Carolina Office of the State Auditor, and is not intended to be and should not be used by Iwill plan and perform the examination to obtain reasonable assurançe about whether the employee census data and underlying payroll records of the' Town ofChina Grove are: free from material misstatement, based on criteria set by the Local Governmental Employees' Retirement System Handbook revised: 2021. My engagement will not include a detailed inspection ofevery transaction and cannot be relied on to disclose all material errors, or known and suspected fraud or noncompliance with laws or Member- American Institute of Certified Public Accountants- North Carolina. Association of Certified Public Accountants  2021.  express an opinion or may withdraw from this engagement.  anyone other than those specified parties.    Town ofChina Grove May 12, 2022 Page' Two  regulations, or internal control deficiencies, thatr may exist. However, Iwill inform you ofa any known and suspected fraud and noncompliance with laws or regulations, internal control deficiencies identified during the engagement, and uncorrected misstatements that come to my attention unless clearly trivial. Iunderstand that you will provide me with the information required for my examination and that you are responsible for the accuracy and completeness of that information. I may advise you about the appropriate You are responsible for the presentation of the employee census data and underlying payroll records in accordançe with the Local Governmental Employees' Retirement System Handbook revised 2021; and for selecting the criteria and determining that such criteria are appropriate for your purposes. You are responsible for, and agree to provide me with, a written assertion about whether the employee census data and underlying payroli records is presented in accordance with the Local Governmental Employees' Retirement System Handbook revised 2021. Failure to provide such an assertion will result in my withdrawal from the engagement. You are also responsible for providing me with (1) access to all information of which you are aware that is relevant to the measurement, evaluation, or disclosure of the subject matter; (2) additional information that I may request for the purpose of the examination; and (3) unrestricted access to persons within the entity from whom I determine it necessary to obtain evidence. At the conclusion of the engagement, you agree to provide me with certain written representations in the The engagement documentation for this engagement is the property of William R. Huneycutt, CPA, PLLC and constitutes confidential information. However, pursuant to authority given by law or regulation, I may be requested to make certain engagement documentation available to a federal or state agency. If requested, access to such engagement documentation will be provided under the supervision of William R. Huneycutt, CPA, PLLC personnel. Furthermore, upon request, I may provide copies of selected engagement documentation to the aforementioned parties. These parties may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental William R. Huneycutt is the owner and is responsible for supervising the engagement and signing the Iexpect to issue my report no later than October 1, 2022. My fees for these services will be at standard hourly rates plus out-of -pocket costs (such as report production, word processing, postage, travel, etc.) except that we agree that our gross fee, including expenses, will not exceed $3,500. The fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the examination. Ifs significant additional time is necessary, I will discuss it with you and arrive at a new fee estimate before I incur the additional costs. My invoice for this fee will be Ia appreciate the opportunity to be of service to you and believe this letter accurately summarizes the  criteria, but the responsibility for the subject matter remains with you.  form ofa representation letter.  agencies.  report or authorizing another individual to signi it.  rendered when the examination is completed andi is payable on presentation. significant terms of my engagement. Ify youl have any questions, please let me know.    Town ofChina Grove May 12, 2022 Page Three and retur itt to me. Very truly: yours,  Ify you agree with the terms of this engagement as described in this letter, please sign the enclosed copy  Tnfyon William R. Huneycutt, CPA, PLLC  RESPONSE: By: Title: Date:  This letter correctly sets forth the understanding oft the Town ofChina Grove.  This instrument has been pre-audited in the manner required by The. Local Government Budget and  Fiscal Control. Act or by the School Budget and Fiscal Control. Act.  Governmental Unit Finance Officer - Signature Governmental Unit Finance Officer Date of Pre-audit Certificate    LGC-205 The Govering Board Town Council of Primary Government Unit Town of China Grove N/A  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  and Discretely Presented Component Unit (DPCU) (fapplicable)  Primary Govemment Unit, togetherwith DPCU (ifa applicable), hersinafter refered to as Govemmental Unit(s)  and Auditor Name Auditor Address  William R. Huneycutt, CPA, PLLC Hereinafter referred to as Auditor for Fiscal Year Ending 06/30/22 hereby agree as follows:  221 South Fayetteville Street, Asheboro, North Carolina 27203  Audit Report Due Date 10/31/22 Must be within four months ofFYE  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 oft the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected tot 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 thet fiduciary fund types). The basic financial statements shall include budgetary comparisoni information in al budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue 2. Atar minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. The Auditor shall perform the audit in accordance with Govemment. Auditing Standards if the Govermental 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 21 US Code of Federal Regulations Part 200 Unifomm Administration Requirments, Cost Principles, and Audit Requirements for Federal Awards (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 oft the Office of State Auditor (OSA) and the Local Government Commission (LGC). Ift the audit requires at federal single audit in accordance with the Uniform Guidance ($200.501), Iti is recommended that the Auditor and Governmental Unit(s). jointly agree, in advance oft the execution oft this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as 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).  funds.  required under the Uniform Guidance ($200.512).  Page1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  3. Ifane 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 at timely manner with the requests of 4. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on thet 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 in the circumstances. Any! limitations or restrictions in scope which would lead to a qualification should bet fully 5. Ifthis audit engagement is subject to the standards for audit as defined in Govemment Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Govemment. Auditing Standards. The Auditor agrees to provide a copy 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. Ift the audit firm received a peer review rating other than pass, the Auditor shall not contract withi the Governmental Unit(s) without first contacting the Secretary of the LGC fora a Ift the audit engagement is not subject to Govemment. Accounting 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 of the essence int this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. Ifit becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review of the Govermental Unit's (Units') systems ofi internal control and accounting as same relate to accountability oft 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 oft 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 oft that 8. Alll 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 to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's (Units') records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is not required on contracts and invoices for system Improvements and 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) Alli invoices for Audit work shall be submitted in PDF format tot the Secretary oft the LGC  the group auditor in accordance with AU-6 5600.41-5600.42.  explained in an attachment toi this contract.  peer review analysis that may result in additional contractual requirements.  contract or in an amendment.  explanation oft the change shall be submitted to the Secretary of the LGC for approval.  report with the Secretary of thel LGC.  similar services of a non-auditing nature.  for approval. Thei invoice marked' approved 'with approval date shall be returned to  Page2 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  the Auditor to present to the Governmental Unit(s) for payment. This paragraphi is not applicable to 10. In 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 of the LGCifr required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) 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 11. If 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 Govering Board a written report ofa audit. This report shall include, but not bel limited to, thet following information: (a) Management's Discussion and Analysis, (b) thei financial statements and notes oft the Governmental Unit(s) and all of its component unlts 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 required number of copies of the report of audit to the Governing Board uponcompletion. 13. Ifthe audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC tol have a pre-issuance review ofi its audit work, there shall be a statement int the engagement letteri 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 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 of thel LGC, becomes a matter of public record for inspection, review and copy in the ofices of the LGC by anyi 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 tot fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes oft the Governmental Unit(s) without requiring consent oft the Auditor. Ifthe LGC Staff determines that corrections need to be made to the Govemnmental Unit's (Units') financial statements, those corrections shall be provided within three business days ofr notification unless another deadline is agreed to by 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 bythe  contracts for audits of hospitals.  State Board of CPAI Examiners (see Item 13).  bond documents.  audit report upon submission to LGC Staff.  LGC Staff.  Page3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall ber made in writing and pre-audited if the change includes a change in auditf 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 tot the contract. Its shall then be submitted to the Secretary oft the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary oft the LGC, the 17. Acopy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Govemmental Unit(s), shall be attachedi tot this contract, and except for fees, work, and terms not related tos audit services, shall bei incorporated by reference as iffully set forth herein as part of this contract. In case of conflict between the terms oft the engagement letter and the terms 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. Aseparate contract should not be made for each division to be audited or report to be submitted. Ifa DPCUI is subject to the audit requirements detalled in the Local Government Budget and Fiscal Control Act and aseparate audit report is issued, a separate audit contract is required. Ifa separate reporti is not to be issued and the DPCU is included int the primary govemment audit, the DPCU shall be named along with the primary government ont 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 Govemmental 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 thel 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 tot the NC State Board of CPAI Examiners' Retention of Client Records Rule 21 NCAC 08N. .0305 asi it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should bet familiar with the requirements of this rule prior to 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 consenti to terminate is in writing and signed by both parties, (b) the parties have agreed ont the fee amount which shall be paid tot the Auditor (if applicable), and (c) no termination 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 default on 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 by the  or both as may be agreed upon by the Governing Board and the Auditor.  Goveming Board, and theA Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall bei included on this contract.  the Secretary of thel LGC. contract is approved.  requesting the return of records.  shall be effective until approved in writing by the Secretary of thel LGC.  any subsequent occasion or instance.  Secretary of thel LGC.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, ifA 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 thel independence rules of the AICPA Professional Code of Conduct and Governmental. Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a' "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. Ift the Auditor cannot reduce thet threats to an acceptable leve!, 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 bei included int the audit 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. Ift the Auditor is able toi identify an individual with the appropriate SKE, s/he must document andi 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 goveming 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 tot the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a)t the description of eachi finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related tot the intemal controls or fiscal health oft the government unit as disclosed in the management! letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding intemal 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 goveming body shall develop a' "Response tot the Auditor's Findings, Recommendations, and Fiscal Matters," if 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  NÇGS Chapter 64, Article 2.  workpapers.  person identified as having the appropriate SKE for the Govemmental 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    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  30.Alloft the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 171 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process andi instructions ine effect att the time ofs submission. Refer to the N.C. Department of State Treasurer website at tpswww.ncreasurercconsale-ane-oca government-finance-divsion/pca-govermment-commssionsubmiting-your-audit tot the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to thel language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2021  1, For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Govemmental Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Govermental 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 willl be not be approved.  results of these services: Name: Tara Nichols  Title and Unit/Company;  Email Address:  Finance Officer/Town of China G tichai@ehingpvencgey  ORI Not Applicable (Identification of SKE Individual nota applicable for GAAS-only audit ora audits with FYEs priort to. June 30, 2020.) 2. Fees may not bei included in this contract for work performed on Annual Financial Information Reports (AFIRS), Form 990s, or other services not associated with audit fees and costs. Such fees may bei included in the engagement letter but may not bei included ini this contract or in any invoices requiring approval of the LGC. 3. Priori to the submission oft 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 undert this contract to the Secretary of the LGC, not to exceed 75% oft the billings for the unit's last annual audit that was submitted to the Secretary oft the LGC. Should the 75% cap provided below conflict with the cap calculated by LGC Staff based on the billings on file with the LGC, the LGC calculation prevails. Alli invoices for services rendered in an audit engagement as defined in 201 NCAC .0503 shall be submitted tot the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits ofh hospitals).  See Items 8 and 13 for details on other allowable and excludedi fees.  PRIMARY GOVERNMENT FEES Town of China Grove $ 13,250 s-0- $3,500 s-0- - 12,500.00 DPCU FEES (if applicable) N/A $ $ $ $ $ Page7  Primary Government Unit Audit Fee  Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements AIl Other Non-Attest Services 75% Cap for Interim Invoice Approval (not applicable to hospital contracts) Discretely Presented Component Unit Audit Fee Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services 75% Cap forl Interim Invoice Approval (not applicable to! hospital contracts)    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE AUDIT FIRM  Rev. 11/2021  Audit Firm" William R. Huneycutt, CPA, PLLC William R. Huneycutt Date"  Authorized Firm Representative (typed or printed)" Signature",  Phrfhy  Email Adéress" wi@whuneyumepacom  sfrskz  GOVERNMENTAL UNIT  Govemmental Unit" Town ofChina Grove (G.S.159-34(a) orG.S.115C-4470) Mayor/Chaiperson (typed or printed)" Charles Seaford,mayor Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature" Email Address Geaongetimgoveagor  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-auditedi in the mannerrequired by The Local Govemment Budget and Fiscal  Control Act or by the School Budget andi Fiscal Control Act. Primary Governmental Unit Finance Officer* Cypedorprinted Signature"  Tara Nichols  Date of Pre-Audit Certificate*  Email Address" mtchos@ehngovecgo"  Page 8    H  WILLIAM R. HUNEYCUTT CERTIFIED PUBLIC ACCOUNTANT 2IS-FAYETTEVILIES STREET, ASHEBORO, NC27203  May 20, 2022  Mr. Charles Seaford, Mayor and Town Council oft the' Town of China Grove 3331 North Main Street China Grove, N.C. 28023 ended June 30, 2022. Audit Scope and Objectives  Iam pleased to confirm our understanding oft the services I am to provide for the Town of China Grove fort the year  Iwill audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the Town of China Grove as of and for the year ended June 30, 2022. 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 the Town of China Grove'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, I will apply certain limited procedures to the Town of China Grove's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to my inquiries, the basic financial statements, and other knowledge I obtained during my audit of the basic financial statements. I will not express an opinion or provide any assurance on the information because the limited procedures do not provide me with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to  certain limited procedures but will not be audited. 1. Management's Discussion and Analysis  2. Local Govemment Employees' Retirement System Schedules 3. Law Enforcement Officers' Special Separation Allowance Schedules  Ihave also been engaged to report on supplementary information other than RSI that accompanies the Town of China Grove's basic financial statements. I will subject the following supplementary information to the auditing procedures applied in my audit of the basic 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 auditing standards generally accepted in the United States of America and I will provide an opinion on it in relation to the basic financial statements taken as a whole in a report combined with my auditor's report on the  financial statements:  1. Combining and Individual Fund Statements and Schedules  2. Budgetary Comparison Schedule  The objectives of my audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor's report that includes my opinion about whether the Town of China Grove's financial statements are fairly presented, in all material respects, in    Town of China Grove May 20, 2022 Page Two  conformity with accounting principles generally accepted in the United States of America (GAAP) and to report on the faimess of the supplementary information referred toi in the second paragraph when considered in relation to the financial statements taken 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 auditing standards generally accepted in the United States of America 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 is a substantial likelihood that, individually or in the aggregate, they wouldi influence thej judgement The objectives also include reporting on internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the  ofareasonable user made based on the financial statements.  financial statements in accordance with Government. Auditing. Standards. Auditor's Responsibilities for the Audit ofthel Financial Statements  My audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Town of China Grove and other procedures I consider necessary to enable me to express such opinions. As part of an audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, Iexercise professional judgement andi maintain professional skepticism throughout the audit. Iwill evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. I will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events ina manner that achieves fair presentation. Iv 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 ofassets, or (4) violations oflaws or governmental regulations that are attributablet to the govemment or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government. Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because Iv will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may exist and not be detected by me, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, I will inform the appropriate level of management of any material errors, any fraudulent financial reporting or misappropriation of assets that comes to my attention. I will also inform the appropriate level of management of any violations of laws or govemmental regulations that come to my attention, unless clearly inconsequential. My responsibility as auditor is limited to the period covered by my audit and does not extend to matters that might arise during any latter periods for whichIam Iwill also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as ag going concern for a reasonable My procedures will include tests of documentary evidençe supporting the transactions recorded in the accounts, direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sourçes, creditors and financial institutions. I will request written representations form your  assurance of detecting waste or abuse.  not engaged as auditor. period oft time.  attorneys as part oft this engagement, andt they may bill you forr responding to this inquiry.    Town ofChina Grove May 20, 2022 Page' Three  Ihave identified the following significant risk of material misstatement as part of my audit planning: with the implementation of Governmental Accounting Standards Board (GASB) No, Statement 87 - Leases, there isa risk that assets and liabilities could be materially understated on the Statement of Financial Position. My audit ofyour financial statements does not relieve you ofyourr responsibilities.  Audit Procedures- Internal Controls  My audit willi include obtaining an understanding oft the government 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 thati is sufficient and appropriate to provide al basis for my opinions. Tests of controls may be performed to test the effectiveness of certain controls that 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. My tests, if 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 my report on internal control issued pursuant to Government Auditing Standards. 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. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, Iwill express no such opinion. However, during the audit, I will communicate to management and those charged with governance interal 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, I will perform tests of the Town of China Grove's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of my audit will not be to provide an opinion on overall compliance, and I will not express such an opinion in my report on compliance issued pursuant to Government  Auditing Standards. Other Services  Iwill also assisti in preparing the financial statements and related notes of the Town of China Grove in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. I will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. I, in my sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services I provide. You willl be required to acknowledge in the management representation letter my assistance with preparation of the financial statements and related notes 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 of those services; and accept  construed as assuming management responsibilities.  responsibility for them.  Responsibilities ofl Management for the Financial Statements  My audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including evaluating and monitoring ongoing activities, tol help ensurei that appropriate goals and objectives are met;    Town ofChina Grove May 20, 2022 Page Four  following laws and regulations; and ensuring that management and the financial information is reliable and properly reported. Management is also responsible fori implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable Management is responsible for making drafts of financial statements, all financial records, and related information available to me and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing me with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that I may request for the purpose oft the audit, and (3) unrestricted: access to persons with the government from whom I determine it necessary to obtain audit evidence. At the conclusion of my audit, I will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required Management is responsibie for adjusting the financial statements to correct material misstatements and for confirming to mei int the written representation letter that the effects ofany uncorrected misstatements aggregated by me during the current engagement and pertaining to the latest period presented are immaterial, bothi individually and You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing me about all known or suspected fraud affecting the government involving (a) management, (b) employees who have significant roles in internal control, and (c) others where the fraud or could have a material effect on the financial statements. You are also responsible for informing me of your knowledge of any allegations of fraud or suspected fraud affecting the govemment received in communications from employees, former employees, grantors, regulators, or others. Additionally, you are responsible for identifying and ensuring that the entity complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy any fraud, illegal acts, violations of contracts or grant agreements, or abuse thatImay You are responsible for the preparation oft the supplementary! information, which Ihave been engaged to report on, in conformity with accounting principles generally accepted in the United States of America. You agree toi include my report on thes supplementary information in any document that contains and indicates that I have reported on the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes my report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information isi issued with my report thereon. Your responsibilities include acknowledging to me in the management representation letter that (a) you are responsible for the presentation of thes supplementary information in accordance with GAAP;(b)t that you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (c) that the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (d) you have disclosed to me any significant assumptions or interpretations underlying the measurement or presentation of thes supplementary information. 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 audits, attestation engagements, performance audits or other engagements or studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to me corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other engagements or studies. You are aiso responsible for providing management's views on my current findings, conclusions, and recommendations, as well as your planned corrective actions, and the timing  laws and regulations and the provisions ofc contracts and grant agreements.  byU.S. generally accepted auditing standards and Government. Auditing Standards.  in thes aggregate, to the financial statements taken as a whole.  report.  and format related thereto.    Town of China Grove May 20, 2022 Page Five  Engagement Administration, Fees and Other locate any invoices selected byr me for testing.  understand that your employees will prepare all cash, accounts receivable, or other confirmations Irequest and will Iwill provide copies of my reports to the Town of China Grove; 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 ofmy reports are tol be: made available for public inspection. The audit documentation for this engagement is the property of William R. Huneycutt, CPA, PLLC and constitutes confidential information. However, pursuant to authority given by law or regulation, I may be requested to make certain audit documentation and appropriate individuais available to a grantor agency or its designee, a federal or state agency providing direct or indirect funding, or the U.S. General Accounting Office for purposes of quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. Iwill notify you ofa any such request. If requested, access to such audit documentation will be provided under the supervision of William R. Huneycutt, CPA,PLLC personnel. Furthermore, upon request, Imay provide copies ofs selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the photocopies or information The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by a regulatory agency. IfIam aware that a federal awarding agency or auditee is contesting an audit finding, I will contact the party(ies) contesting the audit finding for guidance prior to Iexpect to issue my reports no later than October 31, 2022. My fees for these services will be at standard hourly rates plus out-of-pocket costs (such as report production, typing, postage, travel copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $16,750. Standard hourly rates vary according to degree of responsibility involved and the experience level of the personnel assigned to your audit. My invoice for these fees will be rendered periodically as work progresses and are payable upon presentation. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. Ifs significant additional timei is necessary;Iwill discuss it with you and arrive at al new  contained therein to others, including other govemmental agencies.  destroying the audit documentation.  fee estimate before additional cost isi incurred.  Reporting  Iwill issue a written report upon completion of my audit of the Town of China Grove's financial statements. My report will be addressed to the mayor and the' Town Council oft the Town ofChina Grove. Circumstances may arise inv which my report may differ from its expected form and content based on the results of my audit. Depending on the nature of these circumstances, it may be necessary for me to modify my opinions, add a separate section, or add and emphasis-of-matter. or other-matter paragraph to my auditor's report, or if necessary, withdraw from this engagement. If my opinions on the financial statements are other than unmodified, I will fully discuss the reasons with you in advance. If, for any reason, I am unable to complete the audit or am unable to form or have not formed opinions, I may decline to express opinions or to issue a report as a result of this engagement, or I may withdraw Iwill also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions ofa applicable laws, regulations, contracts and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Slandards. The report on interal control and on compliance and other matters will include a paragraph that states (1) that the purpose oft the report is solely to describe the scope of testing ofi interal control and compliance, and the results of that testing, and not to provide on opinion on the effectiveness of internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government. Auditing Standards in considering the entity'si internal control and compliançe. The paragraph will also state that the reporti is not suitable for any other purpose. If during my audit I become aware that the Town of China Grove is subject to an audit requirement thati is not encompassed in the terms of this engagement, I 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  from this engagement.    Town ofChina Grove May 20, 2022 Page Six  and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant 1a appreciate the opportunity to be of service to the Town of China Grove and believe this letter accurately summarizes thes significant terms ofr my engagement. Ifyoul have any questions, please let mel know. Ifyou: agree witht the terms oft this engagement as described in this letter, please sign and return the enclosed copy.  legal,n regulatory, or contractual requirements.  Sincerely,  PhRffan William RI Huneycutt,CPA, PLLC  RESPONSE: By: Title: Date:  This letter correctly sets forth the understanding of the Town ofChina Grove.    BATCEOBLOR, TILLERY & ROBERTS, ILP OBRTIFIBD! PUBZIO ADOOUNTANTS POST OTTIOBI BOX 18068 RALEIGE, NORTE GAROLINA $7610  ANNI RONALD. *. IKLERE Al BATORELOR PRANETIN! . RORMETS WM. JAMSI BLAGR, JR. BOOTTI B. OABANISB MICHELLB W.1 LEMANSKI TAREDI L.1 PMAND  8605 GLEWOOD, AVENUE., SUITE a50 RALMIGE, TALEPHONE! PORTE (910 CAROLINA 97618  Report on the Firm's System of Quality Control PAOSIHITE 0919 788-0784 787-8818  To the Owner of William R. Huneycutt, CPA, PLLC and the Peer Review  Committee oft the NCACPA:  We have reviewed the system of quality control for the accounting and auditing practice of William R. Huneycutt, CPA, PLLC (the firm) in effect for the year ended July 31, 2019. 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 Institute of Certified As summary of the nature, objectives, scope, limitations of, and the procedures performed In as System Review as described in the Standards may bet found aty evacaopprumnan. The summary also Includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, If any, are evaluated by a  Public Accountants (Standards).  peer reviewer to determine a peer review rating.  Firm's Responsibilty  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 prompty remediate engagements deemed as not performed or reported In conformity with professional standards, when appropriate, and for remediating  weaknesses in its system of quallty control, lfany. Peer Reviewer's Responsibility  Our responsibility Is to express an opinion on the design of the system of quality control and  the firm's compliance therewith based on our review. Required Selections and Considerations  Engagements selected for review included an engagement performed under Goverment Auditing Standards, Including a compliance audit under the single audit act, and an audit of 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.  an employee benefit plan.    Opinion  In our opinion, the system of quality contro! for the accounting and auditing practice of William R. Huneycutt, ÇPA, PLLCin effect for the year ended July 31, 2019, has been sultably designed and complied with to provide the fim with reasonable assurance of performing and reporting in conformity with applicable professional standards in all materlal respects. Firms can receive a rating of pass, pass with deflolency/les) ori fall. William R.  Huneycutt, CPA, PLLCI has recelved a peer review rating of pass.  hnplung * hobnk,p  January30,2020    TOWNI MANAGER Ken Deal TOWN CLERK Pamela! Mills TOWN, ATTORNEY Tom Brooke  N,  MAYOR Charles Seaford TOWN COUNCIL Don Bringle Arthur Heggins Rodney Phillips Chery! Sheets Steve Stroud  TOWN OF CHINA GROVE ORDINANCE NO. 2022-05 CLOSURE FOR CRUISE IN' THE GROVE  AN ORDINANCE DECLARING A NORTHBOUNDLANEROAD  WHEREAS, the' Town of China Grove acknowledges providing a Cruise In event fort the pleasure of the WHEREAS, the" Town of China Grove acknowledges its citizens realize the benefits from holding a Cruise In; WHEREAS, the' Town of China Grove acknowledges this festival requires the northbound lane of Main Street (US 29 A) from NC Hwy 152/Church Street (SR-1337) to Patterson Street (SR-1225) to be closed; and, WHEREAS, adequate security and crowd control can be provided by responsible public agencies. WHEREAS, adequate fire control and fire prevention service can be provided by responsible public agencies; WHEREAS, the proposed street closing and the proposed use of the closed street are not likely to unreasonably interfere with public transportation and emergency services; and NOW THEREFORE BEITORDAINED by the Town of China Grove Town Council pursuant to the authority granted by G.S. 20-169 that they dol hereby declare a temporary road closure during the day(s) and times set forth below on the following described portion of a State Highway System route:  citizens; and and  and  Date(s): Saturday, June 18, 2022 Times: 12:00 p.m. to 6:00 p.m.  Route Description: Northbound lane ofl Main Street (US 29 A) from NCH Hwy 152/Church Street (SR-1337)to  Patterson Street (SR-1225), China Grove, NC. Adopted this 7th day of June, 2022.  This ordinance shall be in full force and effect from and after the date ofi its adoption.  Charles Seaford, Mayor  Attested by:  Pamela L. Mills, CMC1 Town Clerk  3331 NN Main Street, China Grove, NC: 28023 I Phone (704)857-2466 I Fax (704)855-1855  "In accordance with Federal lue and U.S. Department of Agriculture policy. this institution is prohibited, from discriminating on the basis of race, color, national origin, age, disability, religion. sex, familials status. sexual orientation, and reprisal. (Not all! prohibited bases upply to all  programs)."    TOWNN MANAGER Kenl Deal TOWN CLERK Pamela! Mills TOWN. ATTORNEY Tom Brooke  CHIA  MAYOR Charles Seaford TOWN COUNCIL Don Bringle Arthur Heggins Rodney Phillips Chery! Sheets Steve Stroud  TOWN OF CHINA GROVE ORDINANCE NO.: 2022-06  ANORDINANCE DECLARIING A ROAD CLOSURE FORI FARMERSI DAY  WHEREAS, the Town of China Grove acknowledges al long tradition of providing an annual Farmers Day festival WHEREAS, the Town of China Grove acknowledges this festival provides an opportunity for day-long, family- WHEREAS, the' Town of China Grove acknowledges this festival requires aj portion ofl Main Street (US29A A)tobe WHEREAS, adequate security and crowd control can be provided by responsible public agencies. WHEREAS, adequate fire controi and fire prevention service can be provided by responsible public agencies; and WHEREAS, the proposed street closing and thej proposed use of the closed street are not likely to unreasonably NOW' THEREFORE BEI IT ORDAINED by the' Town of China Grove Town Council pursuant to the authority granted by G.S.20-169 that they do hereby declare a temporary road closure during the day(s) and times set forth  for the pleasure of the citizens; and oriented activities; and  closed for setup, activities, and cleanup; and,  interfere with public transportation and emergency services; and  below on the following described portion of a State Highway System route: Date(s): Friday, July 15, 2022 to! Saturday, July 16, 2022 Times: 6:00 p.m. Friday, July 15th to 7:00p p.m. Saturday, July 16, 2022  Routel Description: Main Street (US 29 A) from NC Hwy 152/Church Street (SR-1337) to Patterson Street (SR-  1225), China Grove, NC.  This ordinance shall be in full force and effect from and after the date ofi its adoption.  Adopted this 7" day of June, 2022.  Charles Seaford, Mayor  Attested by:  Pamelal L. Mills, CMC Town Clerk  3331 NI Main Street, China Grove, NC: 28023 I Phone (704)857-2466 I Fax (704)855-1855  "In accordance with Federal law and U.S. Department of Agriculture policy. this institution isp prohibited) from discriminating on the basis of race, color national origin, age, disability, religion, sex. familial status, sexual orientation, and reprisal. (Noto all! prohibited bases apply 1o all  programs)."    TOWNI MANAGER Kenl Deal TOWN CLERK Pamelal Mills TOWNATTORNEY Tom Brooke  IA  MAYOR Charles Seaford TOWN COUNÇIL Don Bringle Arthur Heggins Chery! Sheets Rodney Phillips Steve! Stroud  TOWN OF CHINA GROVE 2022-S-01; Woolf Communities Major Subdivision Staff Report  To: Mayor Seaford and the Town of China Grove Town Council From: Franklin Gover AICP, Assistant Town Manager  Date: May 31$,2022 A. Request & History  ByFiorenza is requesting a' "by right" major subdivision based on the Suburban Residential district. No zoning map amendment is requested. This request is being design and reviewed using the requirements of the previous Unified Development Ordinance (UDO) which was adopted in 2005. The Applicant may exercise permit choice per UDO Section 9.1.2 Permit  Choice.  B. Suggested Actions for Town Council  1. Motion to approve/deny/table the Woolf Communities Preliminary Plat  C.Basic Information  Applicant Property Owner Location Gross Acreage Zoning District Current Land Use Corporate Limits Rowan County Parcel  byFiorenza 118E. Kingston Ave STE 16 Charlotte, NÇ 28023 China Grove 152LLC POI BOX31393 Charlotte, NC: 28231 37.72. Acres Suburban Residential Vacant and wooded land 119008  Patterson Street at Stirewalt RD, WI NC 152 HWY  The subject parcel is within the town limits  3331 NN Main Street, China Grove, NC 28023 I Phone (704)857-2466 I Fax/(704)855-1855  "Ina accordance with Federal law and US Department of Agriculture policy, this institution is prohibited! fromo discriminating on the basis of race. color. national origin. age, disability. religion. sex. familials status. sexual orientation, and reprisal. (Not all prohibited bases apply 10 all  programs).    D.S Subdivision Analysis  The following comments are based on the Suburban Residential Zoning District.  Proposed Use(s) Dimensional Criteria  80Lot Single-Family Residential  Front: 301 ft. Side: 10ft. Rear: 35ft. Density: 3 Units an acre Proposed: 2.1 Units an acre 9.12. Acres or 24.1% 10% is required mailbox location.  Open Space  Largely along stream as a nature preserve Includes trails, playground, and cluster An unnamed tributary of Grants Creek is a perennial stream on site, requires buffer per town code based on slope Intermitennt Streams require a 30ft. buffer Type D Yard trees required 4494.05 Linear Feet of 60' Right-of-way from Appendix B (2005 version) One Cul-de-sac  Environmental  Landscaping Street Infrastructure  E.Staff Comments  Relationship with any plans and policies.  Neighborhood. Residential signifies the residential areas oft the Town that are. the most dense and closest in proximity to commercial areas and major thoroughfares. An example of a neighborhood Residential district can be found surrounding the Town Center. The district is characterized by its variety ofresidential types including single-family homes and town houses. The district includes small neighborhood or "pocket" parks that service the needs ofresidents. Design of these developments should emphasize smaller lots, building placement close to the street, interconnectivily between neighborhoods, sidewalks, and street trees. The goal of this district is to create a sense ofplace and a pedestrian fFiendlyatmosphere at a higher density. Plans- According to the China Grove Land Use Plan this property is in the Neighborhood Residential future land use category which are close to commercial centers or along major thoroughfares. The Neighborhood Residential category is designed for residential purposes near  333NN Main Street, China Grove, NC: 28023 Phone (704)857-2466 IF Fax(704)855-1855  "In accordance with Federal lav and US. Department of Agriculture policy. this institution is prohibited) from discriminating on the basis af race. color. national origin. age. disability. religion, sex. familial status. sexual orienlation. and reprisal. (Notd all prohibited bases apply 100 all  programs).    the center of town offering smaller lots with interconnectivity between streets and neighborhoods. Yard trees should be pull to the edge of the right-of-way in a street tree style.  Potential impacts on facilities such as roads, utilities, and schools  Roads: The neighborhood has three entrances Patterson Street, Stirewalt Road, and W NC 152 HWY. There is no TIA required but NCDOT must approve the entrances and issue driveway Schools: According to the "Find my school" tool on the Rowan - Salisbury Schools' website families in this neighborhood will send students to China Grove Elementary and Middle Schools, Utilities: This area will be served by Salisbury Rowan Utilities, with infrastructure installed by Other: This project is not located within a water supply watershed area. This project is subject to the town's stormwater management program and permitting requirements. The stormwater engineer is responsible for meeting the requirements. There is no regulatory floodplain on the  permits.  and South Rowan High School.  the developer.  property according to the plat and adopted F.I.R.M. panels.  F.Attachments 1.  Applications 2. Preliminary Plat  3331 NN Main Street, China Grove, NC: 28023 I Phone (704)857-2466 I Fax(704)855-1855  "Inc accordance with Federal lav and U.S. Department ofA Agriculture policy, this institution is prohibited) fromo discrimnating on the basis of race, color, national origin, age. disability, religion. sex. familial status, sexual orientation. and reprisal. (Nota all prohibited bases apply 10 all  programs).    TOWN OF CHINA GROVE 333 N. Main Street China Grove, NC28023 704-857-2466-7 704-855-1855 Preliminary Plat  Land Development Application - Major Subdivision  Case #  Receipt #  Project Information Date of Application 3/15/2022 Name ofl Project Parcel Number(s), 119-008 Zoning District Overlay District(s). n/a Contact Information byFiorenza Applicant 118 E Kingston Ave Suite 16 Address Charlotte, NC 28023 City, State Zip Code 704 905 9908 Telephone damnebyfiorenza.com Email address Fees  Woolf Community Subdivision  RS  Number ofLots 78  China Grove 152 LLC Property Owner PO Box 31393 Address Charlotte, NC 28231 City, State Zip Code 704 896 1911 Telephone Email address  arytkrogroupine.con  The review fee ofS500 must be paid prior to the approval.  Meeting Dates TRC Meeting Date: TRC Decision:  Planning Board Meeting Date: Planning Board Decision:  Town Council Public Hearing Date:  Page 1of2    Town Council Decision:  40 333 N. Main Street China Grove, NC 28023- (704)857-2466 PAYMENT Date: 3/21/2022 Time: 5:01 PM fiorenza properties Ilc 118 8 kingston ave suite 16  Cash: Check: Charge: MoneyOrder: Total Fee: TOTAL PAID: Change Due:  $0.00 $500.00 $0.00 $0.00 $500.00 $500.00 $0.00  160 PLANNING & ZONI $500.00  Operator: 3 Receipt: 2937 THANK YOU! 40 333 N. Main Street China Grove, NC 28023- (704)857-2466 PAYMENT  Page 2of2    O  W,NGa52HW,  PATTERSONST  BASILRD  SUIVONRD  Jaures 2022-S-01; Woolf Community Major Subdivision R-S District  LEGEND RT RMH  RS RT-CU  RM OI  HB-CU  0 500 1,000  2,000 Feet  Current Time: 4/12/2022 4:25PM    PLANNOTES  lley: lams,  VICINITY MAP (NTS)  00 770  USHighway 152 USHighway152  SITE NOTES o MDEACE: CROUS RAD Grosa u Kscon   E U  :  OC  LEGEND:  : * #  a : - - *   PRELIMINARY SUBDIVISION PLAN 1100 Scale: CRAPHIC SCALE : -  SCALE: DAIE: 2-8-22 J0B122505 C-1.0  811    PLANNOTES  lley, illama king  VICINITY MAP' NIS  PER DB  (US.Highway 152 USHighway 152  SITE NOTES m  A  LEGEND:  :  :  PRELIMINARY SUBDMISIONPLAN LOTI INFORMATION Scale: 1'100 GRAPHIC SCALE  :  STRBE7  SCALE: DAE: 2-8-22 JOB#22505 C-1.0    TOWNI MANAGER Ken Deal TOWN CLERK Pamela! Mills TOWN ATTORNEY Tom Brooke  MAYOR Charles Seaford TOWN COUNCIL Donl Bringle Arthur Heggins Rodney Phillips Cheryl Sheets Steve! Stroud  CHIN,  TOWN OF CHINA GROVE  May 9, 2022  Honorable Mayor and Town Council:  As the Town Manager and Budget Officer for the Town of China Grove, I am respectfully presenting the proposed operating budget for fiscal year 2022-23. In accordance with the North Carolina Local Government Budget and Fiscal Control Act, the budget is presented in a balanced form and is being made available for public inspection upon release to each of you as Town Council As in past years, each Department Director has had an opportunity to discuss their needs, objectives and goals prior to presenting this proposal to you. The Budget serves as our guide in assisting staff to ensure the goals and objectives The General Fund budget for FY22-23 is $4,264,500 a 1.7% increase from the previous fiscal year budget of $4,192,295. The current Fiscal year budget has no Capital purchases; the increase is due to increases in the cost of operations. As you are aware, we have experienced extremely high inflation in the past several months. The Town has also budgeted an 8% COLA increase for staff; The Town continued our contract with GFL Enutronmental. for sanitation services. GFL is scheduled to increase the monthly container price to $11.50 per month effective July Ist, 2022. We currently budget $260,000 per year for Property taxes make up 42.4% of General Fund revenues. Property values changed slightly from $324,109,313 in FY 21/22 to $327,746,469 in the current fiscal year. The tax rate will increase by $0.02, or $0.56 cents per  members.  established by the Town Council are accomplished.  however, we did not provide a Merit Increase this year.  sanitation collection.  $100 of valuation.    Sales tax revenue makes up another 28.8% of General Fund revenues. Previously, sales tax has shown strong growth and the Town is fortunate for the healthy mix of commercial, industrial, and retail businesses that make their home in China Grove and Rowan County. The sales tax growth is projected to slow in the next Fiscal Year. We did not appropriate any funds Even with the tax increase, the Town still has many unmet needs. We have provided you with the Capital Improvement Plan, which equals approximately The Powell Bill fund is budgeted to receive $110,200 in FY22-23. Powell Bill funds are restricted for streets, sidewalks and related expenditures. At April 30, 2022, the Town had $230,000 of Powell Bill funds under deposit. On March 11, 2021, the American Rescue Plan was passed by Congress. We are expecting to receive the second tranche after July 2022, and the total amount of funds will be just over $1,300,000. We have received the final rules from the US Department of Treasury and we will be utilizing the funds for "Salary Replacement". These funds will be accounted for by budget Please feel free to contact me with any questions or concerns you may have  from the Fund Balance for this current budget.  $1,257.922.00.  amendments during the FY22/23 budget year.  with this preliminary budget.  Emp Ken Deal Manager    2022-2023 Budget  GENERAL FUND! SUMMARY  DEPT  ACCOUNT NUMBER REVENUES  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER FY19-20 FY20-21 FY21-22 FY22-23 1,905,353 1,964,302 1,922,000 2,015,000 1,389,417 1,531,088 1,476,200 1,548,000 397,158 489,630 461,025 386,900 101,605 391,444 196,570 $3,811,721 $4,393,279 $ 4,192,295 $ 4,264,500  DESCRIPTION ADI VALOREM TAXES UNRESTRICTED REVENUES RESTRICTED1 INTERGOVERN PERMITS ANDF FEES MISCELLANEOUS REVENUES  21/22 93,000 71,800 (74,125) 130,500 (148,970) 72,205  18,188  16,816 136,500 267,000  47,600  TOTAL  EXPENDITURES GOVBOARD TOTAL ADMIN TOTAL POLICE TOTAL FIRE TOTAL PUBLIC WORKS TOTAL PLANNING TOTAL  PERSONNEL OPERATING CAPITAL PERSONNEL OPERATING CAPITAL PERSONNEL OPERATING CAPITAL PERSONNEL OPERATING CAPITAL PERSONNEL OPERATING CAPITAL PERSONNEL OPERATING CAPITAL  8,785 25,141 33,926  8,785 13,666 22,451  9,000 25,600 34,600  11,100 14,800 25,900  2,100 (10,800) (8,700) 15,000 16,200 31,200 98,300 1,075 (84,000) 15,375 51,200 33,300 (50,000) 34,500 44,530 28,100 72,630 2,300 (45,000) (42,700)  320,704 308,645 341,000 356,000  121,534 125,954 14,464 456,702 434,599 149,931 133,432 10,374  136,600 152,800 477,600 508,800 177,325 178,400 84,000  986,260 881,178 1,048,300 1,146,600 1,146,565 1,099,875 1,309,625 1,325,000 167,970 268,540 202,200 235,500 604,799 858,338 702,900 737,400  85,266  413,914 368,361 22,915 221,437 331,839 296,295 316,754 348,077 648,593 644,372 28,912 47,402  450,700 501,900 50,000  362,770 407,300 465,600 493,700 828,370 901,000 30,800  29,739 98,004 115,500 108,687  33,100 70,500  76,314 236,429 146,300 103,600    2022-2023 Budget  DEPT  ACCOUNT NUMBER RECREATION TOTAL FARMERS DAY DEBT TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  FY19-20 FY20-21  FY21-22 FY22-23  21/22  PERSONNEL OPERATING CAPITAL OPERATING CAPITAL DEBT  74,975 65,781 131,044 104,202 13,607 219,626 169,984 37,567  81,100 121,500 121,100 202,600 210,500 26,200  89,400  8,300 (400) 7,900 400 (38,400) (38,400) 72,205  2,351  26,600  472,574 467,830 472,574 467,830  464,100 425,700 464,100 425,700  TOTAL GENERAL FUND  $3 3,696,666 $3 3,936,230 $ 4,192,295 $ 4,264,500  BYFUNCTION PERSONNEL OPERATING CAPITAL DEBT TOTAL  2,165,389 1,958,785 2,323,670 2,545,400 997,343 1,094,226 1,270,525 1,293,400 472,574 467,830 464,100 425,700 3,696,666 3,936,230 4,192,295 4,264,500  221,730 22,875 (134,000) (38,400) 72,205  61,360 415,389  134,000  Revenuel less Expenses  115,055 $ 457,050 $    2022-2023 Budget  REVENUES ACTUAL FY19-20  DEPT FY22-23  ACCOUNT NUMBER ADVALOREM1 TAXES 10-3414-1100 AD VALOREMT TAXES 10-3414-1110 AD) VALOREM1 TAXES-F PRIOR 10-3414-1120 VEHICLE TAX 10-3414-1800 TAXI PENALTIESAND INTEREST 10-3414-2000 TAXI LIENS TOTAL AD VALOREM TAXES UNRESTRICTED REVENUES 10-3839-3120 LOCAL OPTION SALESTAX 10-3839-3230 TELECOMMUNICATIONS TAX 10-3839-3220 UTILITYSALEST TAX 10-3839-3210 NATURAL GAS SALES TAX 10-3839-3240 VIDEO FRANCHISE FEE 10-3838-3110 BEER ANDI WINE TAX 10-3837-3100 ABC PROFIT DISTRIBUTION TOTAL UNRESTRICTED REVENUES RESTRICTED INTERGOVERN 10-3431-2700 FY21 CARES ACTF FUNDS 10-3434-1200 FIRE TAX 10-3434-1210 FIRE TAX SUPPLEMENT 10-3980-1250 SALISBURY/ROWAN: SRO 10-3981-9920 DEBT REIMB. -CITY OF SALIS8 10-3431-2600 PUBLIC SAFETY GRANT 10-3839-3300 SOLID WASTE DISPOSAL TAX 10-3431-3100 CONTROLLED: SUBSTANCE TAX 10-3431-4100 POLICE FINES AND CITATIONS 10-3491-4100 ZONING AND DEVELOP FEES 10-3491-4200 CODE ENFORCEMENT 10-3491-4300 SANITATION COLLECTIONI FEE 10-3834-8600 COMMUNITY BUILDING RENT 10-3839-7000 STORMWATERI FEES TOTAL PERMITS AND FEES MISCELLANEOUS 10-3831-4500 INVESTMENT EARNINGS 10-3835-8100 SALE OF MATERIALS 10-3836-0000 SALEOFL LAND 10-3839-8900 MISC REVENUE 10-3839-8920 INSURANCE PROCEEDS 10-3920-0000 PROCEEDS FROME BORROWING 10-3940-1000 FARMERS DAY SPONSORS 10-3940-2000 FARMERS DAY BOOTHS 10-3940-3000 FARMERS DAY- MISC 10-3940-4000 FARMERS DAY- -TSHIRTS 10-3960-1000 PARADE ENTRY FEES 10-3960-2000 CIG SPONSORS/DONATION 10-3960-3000 MISC- EVENT SPONSORS 10-3980-1500 MEMORIAL BRICK REVENUE 10-3980-1600 PROJECT REVENUE- MPO  ACTUAL FY20-21  BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY21-22  21/22 75,000 20,000 (2,000)  1,710,137 1,708,493 1,720,000 1,795,000  11,450 169,495 6,936 7,335  52,256 183,560 15,857 4,135  15,000 15,000 175,000 195,000 9,000 3,000  7,000 3,000  $ 1,905,353 $ 1,964,302 $ 1,922,000 $2,015,000 $ 93,000 1,060,129 1,200,845 1,140,000 1,230,000  90,000 (5,000) (7,000) (4,000) (1,200) (1,000)  28,571 238,833 235,305 9,012 19,998 18,434 14,440  27,766 11,844 19,743 18,059 17,525 105,830 3,116 7,740 236,222 2,434  28,000 23,000 245,000 238,000 9,000 5,000 20,000 18,800 19,200 19,200 15,000 14,000  $ 1,389,417 $ 1,531,088 $ 1,476,200 $1,548,000 $ 71,800  4,788 7,956 139,897 134,289 241,273 3,244  5,000 7,500 138,000 138,000 231,400 231,400 74,125 3,000 2,000 3,500 7,500 500 120,000 250,000 5,000  5,000 7,500 3,000 2,000 3,500 8,000 500 5,000  (74,125)  TOTAL RESTRICTED INTERGOVERN $ 397,158 $ 489,630 $ 461,025 $ 386,900 $ (74,125)  PERMITS AND FEES  3,363 7,475 7,350  3,091 10,025 3,700  500 130,000  $ 18,188 $ 16,816 $ 136,500 $ 267,000 $ 130,500  36,453 690 10,448 22,770 7,915 6,376 7,503 5,100 3,500 850  14,456 4,050 2,467 338,183  20,000 1,000 2,947 3,000 6,000 4,000 7,000 7,500 1,000 40,000  10,500 2,500 10,000 6,500 8,100 7,000 500 2,500  (9,500) (1,000) (447) 7,000 500 4,100 (7,000) 1,500 (40,000)  89 35 400 50 31,715    2022-2023 Budget  10-3981-9915 TRANSFER FROM CAP RESF FUND 10-3981-9900 FUND BALANCE APPROPRIATED TOTAL MISCELLANEOUS TOTALI REVENUE  104,123  (104,123)  101,605 $ 391,444 $ 196,570 $ 47,600 $ (148,970) 3,811,721 $ 4,393,279 $ 4,192,295 $4 4,264,500 $ 72,205    2022-2023 Budget  GOVERNING BOARD  DEPT  ACCOUNT NUMBER PERSONNEL: SERVICES 10-4110-0000 SALARIESA ANDI WAGES 10-4100-0900 PAYROLLI TAXES TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4110-2900 MATERIAL AND SUPPLIES 10-4110-3100 TRAVELS ANDSCHOOLS 10-4110-4000 MEMBERSHIP, AND DUES 10-4110-4020 MISC 10-4110-6300 ELECTION EXPENSES 10-4110-5400 GRANT MATCH BUS SERVICE 10-4110-6900 DONATIONS TOTAL OPERATING EXPENSES GOVERNING BOARD' TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY19-20 FY20-21 8,160 625 199 530 7,622 1,234 2,866 7,500 5,190  FY21-22 FY22-23 8,300 10,300 700 300 600 8,200 8,200 1,000 1,000 3,000 7,500 5,500 5,000 5,000  21/22 2,000 100 2,100 (300) (3,000) (7,500)  8,160 625  800 300 300  $ 8,785 $ 8,785 $ 9,000 $ 11,100 $  300 7,695 172  $25,141 $ 13,666 $ 25,600 $ 14,800 $ (10,800) $33,926 $ 22,451 $ 34,600 $ 25,900 $ (8,700)    2022-2023 Budget  ADMINISTRATION  DEPT  ACCOUNT NUMBER PERSONNEL SERVICES 10-4120-0000 SALARIES ANDI WAGES 10-4120-0100 OVERTIME 10-4120-0900 PAYROLLTAXES 10-4120-1000 LGERS 10-4120-1100 PRUDENTIAL 401K 10-4120-1200 INSURANCE BENEFITS 10-4120-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4120-1800 PROF FEES-ACCOUNTING 10-4120-1900 PROF FEES-LEGAL 10-4120-1960 PROF FEES 10-4120-2600 OFFICE SUPPLIES 10-4120-2900 MATERIALS ANDS SUPPLIES 10-4120-3000 CONTRACTUAL: SERVICES 10-4120-3020 TECHNICAL SUPPORT 10-4120-3100 TRAVELS ANDS SCHOOLS 10-4120-3300 UTILITIES 10-4120-3400 PRINTING AND CODIFICATION 10-4120-3500 REPAIR ANDI MAINT 10-4120-3510 REPAIR ANDI MAINT- BUILDING 10-4120-3700 ADVERTISING 10-4120-3900 BANK SERVICER FEES 10-4120-4000 MEMBERSHIP AND DUES 10-4120-4020 MISC 10-4120-4400 LEASES ANDI MAINT 10-4120-4500 INSURANCE 10-4120-6800 ROWAN COUNTYT TAX SERVICE TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-4120-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY ADMINISTRATION TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER FY19-20 FY20-21 FY21-22 FY22-23 246,110 265,438 259,200 271,500 18,303 20,692 19,900 20,800 50,804 20,767 23,200 26,600  DESCRIPTION  21/22 12,300 (4,000) 900 3,400 700 3,700 (2,000)  3,598  4,000 10,300 11,000 22,400 26,100 2,000  1,889 1,748 16,800 21,250 4,920 5,563 2,765 4,601 6,989 9,763 2,354 5,221 1,974 3,078 1,273 1,867 3,028  $320,704 $308,645 $ 341,0005356,000) $ 15,000  5,000 28,500 35,000 2,800 3,000 8,400 10,000 5,000 5,000 5,500 5,500 4,000 2,500 2,500 1,000 1,000 3,500 3,500  5,000 6,500 200 900 1,600  1,060 1,716 1,100 2,000 16,865 14,079 19,500 19,500 8,658 8,700 10,300 10,300  10-4120-3200 TELEPHONE, POSTAGE, INTERNET 4,332 4,494  (4,000)  726 1,615 2,000 2,000 2,693 5,727 2,500 2,500 18,402 25,333 20,000 21,000 28,051 13,341 20,000 25,000 $ 121,534 $125,954 $ 136,600 $ 152,800 $ 16,200  250  1,000 5,000  $ 14,464 $ 14,464 $  $  $  $  $456,702 $434,599 $ 477,600 $ 508,800 $ 31,200    2022-2023 Budget  POLICE  DEPT FY22-23 689,700 113,300 4,000 61,500 104,800 40,200 20,000 8,000 38,000 10,000 4,000 27,500 8,000 6,000 12,300 6,500 6,100 20,000 8,000 500 2,500 21,000  ACCOUNT NUMBER PERSONNEL SERVICES 10-4310-0000 SALARIES ANDI WAGES 10-4310-0010 SALARIES ANDI WAGES-SRO 10-4310-0100 OVERTIME 10-4310-0900 PAYROLL TAXES 10-4310-1000 LGERS 10-4310-1100 PRUDENTIAL 401K 10-4310-1200 INSURANCE BENEFITS 10-4310-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4310-2900 MATERIALS ANDS SUPPLIES 10-4310-2910 UNLEADED ANDI DIESEL 10-4310-2920 UNIFORMS 10-4310-2930 WEAPONS 10-4310-3000 CONTRACTUAL: SERVICES 10-4310-3020 TECHNICAL SUPPORT 10-4310-3100 TRAVEL AND SCHOOLS 10-4310-3200 TELEPHONE, POSTAGE, INTERNET 10-4310-3210 COMMUNICATIONS 10-4310-3300 UTILITIES 10-4310-3500 REPAIR ANDI MAINT 10-4310-3510 REPAIRA ANDI MAINT- BUILDING 10-4310-4000 MEMBERSHIP AND DUES 10-4310-4020 MISC 10-4310-4500 INSURANCE 10-4310-6450 SPECIAL INVESTIGATIONS TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-4310-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY19-20 FY20-21  FY21-22 103,400 4,000 57,000 90,100 37,300 97,100 113,100 19,200 8,000 25,000 32,125 4,000 27,500 8,000 5,000 12,300 5,800 6,100 15,000 6,000 500 2,000 20,000  21/22 49,500 9,900 4,500 14,700 2,900 16,000 800  619,978 622,013 640,200 99,370 100,881 4,201 52,724 190,300 19,687 5,298 18,227 13,703 3,390 17,600 6,697 18,690 2,058 13,500 6,480 17,237 6,008 450 2,510 18,083  2,440 55,519 82,135 18,190 7,898 19,470 8,713 2,572 17,856 8,254 3,605 5,460 11,061 6,838 14,659 4,845 250 2,349 19,600  $ 986,260 $ 881,178 $ 1,048,300 $ 1,146,600 $ 98,300  13,000 (22,125) 1,000 700 5,000 2,000 500 1,000  $ 149,931 $ 133,432 $ 177,325 $ 178,400 $ 1,075  $ 10,374 85,265.70 $ 10,374 $ 85,266 $ 84,000 $  84,000  (84,000) $ (84,000)  POLICE1 TOTAL  $1,146,565 $ 1,099,875 $ 1,309,625 $ 1,325,000 $ 15,375    2022-2023 Budget  FIRE  DEPT  ACCOUNT NUMBER PERSONNEL SERVICES 10-4340-0000 SALARIES ANDY WAGES 10-4340-0100 OVERTIME 10-4340-0200 PART TIME 10-4340-0900 PAYROLL TAXES 10-4340-1000 LGERS 10-4340-1100 PRUDENTIAL 401K 10-4340-1200 INSURANCE BENEFITS 10-4340-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4340-2200 FOOD AND PROVISIONS 10-4340-2300 MEDICAL SUPPLIES 10-4340-2900 MATERIALS ANDS SUPPLIES 10-4340-2910 UNLEADED AND DIESEL 10-4340-2920 UNIFORMS 10-4340-2940 TURN OUT GEAR 10-4340-3000 CONTRACTUAL SERVICES 10-4340-3100 TRAVEL AND SCHOOLS 10-4340-3200 TELEPHONE, POSTAGE, INTERNET 10-4340-3210 COMMUNICATIONS 10-4340-3300 UTILITIES 10-4340-3500 REPAIR ANDI MAINT 10-4340-3510 REPAIR ANDI MAINT BUILDING 10-4340-4000 MEMBERSHIP, ANDI DUES 10-4340-4020 MISC 10-4340-4500 INSURANCE 10-4340-4700 FIREMENS PENSION 10-4340-6450 TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-4340-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER 248,118 249,083 259,500 277,500  DESCRIPTION  FY19-20 FY20-21 6,930 47,593 22,396 78,918 9,959 915 1,788 13,732 8,340 2,332 20,017 40,284 1,126 1,648 4,847 8,377 35,715 137,095 10,897 475 648 16,829 0$  FY21-22 FY22-23 7,800 61,500 24,600 29,500 13,000 44,800 10,000 1,000 3,000 15,000 11,000 3,500 20,000 45,500 3,500 5,700 9,700 50,000 15,000 300 1,500 17,500  21/22 18,000 200 15,800 3,300 5,200 1,300 7,400  7,932 50,922 24,192 27,544 8,688 883 2,385 17,983 9,529 1,804 10,724 39,581 4,899 2,900 3,843 8,509 10,107 322 1,031 16,944  8,000 77,300 27,900 34,700 14,300 52,200 10,000 1,500 3,500 18,000 18,000 3,500 20,000 47,500 3,500 5,700 3,000 10,000 60,000 22,000 300 1,500 17,500  $ 413,914 $ 368,361 $ 450,700 $ 501,900 $ 51,200  500 500 3,000 7,000 2,000 3,000 300 10,000 7,000  $ 167,970 $ 268,540 $ 202,200 $ 235,500 $ 33,300  $ 22,915 221,436.50 $ 22,915 $ 221,437 $ 50,000 $  50,000  (50,000) $ (50,000)  FIRE TOTAL  604,799 $ 858,338 $ 702,900 $ 737,400 $ 34,500    2022-2023 Budget  PUBLIC WORKS  DEPT  ACCOUNT NUMBER PERSONNEL: SERVICES 10-4710-0000 SALARIES ANDV WAGES 10-4710-0100 OVERTIME 10-4710-0900 PAYROLLTAXES 10-4710-1000 LGERS 10-4710-1100 PRUDENTIAL 401K 10-4710-1200 INSURANCE BENEFITS 10-4710-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4710-1960 PROFF FEES 10-4710-2900 MATERIALS AND SUPPLIES 10-4710-2910 UNLEADED ANDI DIESEL 10-4710-2920 UNIFORMS 10-4710-2950 SAFETY EQUIPMENT 10-4710-3000 CONTRACTUAL SERVICES 10-4710-3100 TRAVEL AND SCHOOLS 10-4710-3210 COMMUNICATIONS 10-4710-3300 UTILITIES 10-4710-3310 STREETLIGHTS 10-4710-3500 REPAIR AND MAINT 10-4710-3510 REPAIR ANDI MAINT-8 BUILDING 10-4710-4000 MEMBERSHIP, AND DUES 10-4710-4020 MISC 10-4710-4300 EQUIPMENT RENTAL 10-4710-4500 INSURANCE 10-4710-6010 GARBAGE CONTRACT 10-4710-6015 LANDFILL CHARGES 10-4710-6500 STORMWATER EXPENSES 10-4710-6600 DOWNTOWN. APPEARANCE TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-4710-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY PUBLIC WORKS TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER FY19-20 FY20-21 FY21-22 FY22-23 227,370 239,044 247,000 274,800 6,387 1,582 7,000 17,300 18,312 18,991 68,677 26,188 28,077 12,105 11,169 12,000 12,000 $331,839 $296,295 $ 362,770 $ 407,300 $ 44,530  DESCRIPTION  21/22 27,800 2,609 6,223 1,740 6,158  7,000 21,600 34,300 12,360 14,100 37,342 43,500  5,864 8,809 10,000 11,883 13,403 16,200 1,519 1,676 3,658 113 1,088 150 150 2,955 1,800 5,515 5,930 5,800 37,835 37,715 42,000 45,000 18,495 31,061 67,000 67,000  10,000 23,000 1,600 1,000 3,000 300 5,600 6,000 5,000 200 500 1,000 13,000 2,000  6,800 2,000 100 200 3,000  1,600 1,000 1,000 200 5,600  10-4710-3200 TELEPHONE, POSTAGE, INTERNET 1,546 3,139  1,213 110 110 352 744 407  5,000 200 500 1,000  12,503 12,408 13,000 181,787 190,116 244,000 260,000 27,694 31,448 35,000 35,000 3,642 5,591 14,500 14,500 1,246 1,154 2,000 $ 316,754 $348,077 $ 465,600 $ 493,700 $ 28,100  16,000  9  $  $  $  $648,593 $644,372 $ 828,370 $ 901,000 $ 72,630    2022-2023 Budget  PLANNING  DEPT  ACCOUNT NUMBER PERSONNEL SERVICES 10-4910-0200 PART TIME 10-4910-0900 PAYROLLI TAXES 10-4910-1000 LGERS 10-4910-1100 Prudential 01K 10-4910-1200 Insurance Benefits 10-4910-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-4910-1960 PROF FEES 10-4910-2900 MATERIALS AND SUPPLIES 10-4910-2910 UNLEADED ANDI DIESEL 10-4910-3000 CONTRACTUAL SERVICES 10-4910-3020 TECHNICAL SUPPORT 10-4910-3100 TRAVEL ANDS SCHOOLS 10-4910-3200 TELEPHONE, POSTAGE, INTERNET 10-4910-3500 REPAIR ANDI MAINT 10-4910-3700 ADVERTISING 10-4910-4000 MEMBERSHIP, AND DUES 10-4910-4020 MISC 10-4910-4210 TOURISM AND ECONOMIC DEV 10-4910-4500 INSURANCE TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-4910-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY PLANNING TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY19-20 FY20-21 26,890 2,022  FY21-22 FY22-23 28,100 30,200 2,200 2,400 500  21/22 2,100 200  27,075 2,178 485 60,247 984 462 6,430 9,834 711 1,077 2,872 2,384 225 185 7,000 5,593 108,687.26 $ 108,687 $  500  $ 28,912 $ 29,739 $ 30,800 $ 33,100 $  2,300 (50,000) 200 2,000 1,500 1,500 (300) 100  8,971 589 279 12,315 4,250 1,178 824 2,888 2,705 1,091 6,955 5,357  70,000 20,000 2,500 2,500 1,300 1,500 10,000 10,000 10,000 12,000 1,500 3,000 2,000 2,000 2,000 2,000 2,500 4,000 800 200 7,000 7,100 5,700 5,700  500 200  $ 47,402 $ 98,004 $ 115,500 $ 70,500 $ (45,000)  $  $  $  $ 76,314 $ 236,429$ 146,300 $ 103,600 $ (42,700)    2022-2023 Budget  RECREATION  DEPT  ACCOUNT NUMBER PERSONNELSERVICES 10-6120-0000 SALARIES ANDI WAGES 10-6120-0100 OVERTIME 10-6120-0900 PAYROLL TAXES 10-6120-1000 LGERS 10-6120-1100 PRUDENTIAL 401K 10-6120-1200 INSURANCE BENEFITS 10-6120-1400 WORKERS COMPENSATION TOTAL PERSONNEL SERVICES OPERATING EXPENSES 10-6120-2900 MATERIALS AND SUPPLIES 10-6120-3000 CONTRACTUAL SERVICES 10-6120-3015 CHRISTMAS ACTIVITIES 10-6120-3020 CHRISTMAS IN THE GROVE 10-6120-3025 COMMUNITY BUILDING EXP 10-6120-3035 PARADE EXPENSES 10-6120-3045 MISC EVENTS EXP 10-6120-3100 TRAVEL AND SCHOOLS 10-6120-3200 TELEPHONE, POSTAGE, INTERNET 10-6120-3300 UTILITIES 10-6120-3500 REPAIR ANDI MAINT 10-6120-3700 ADVERTISING 10-6120-4000 MEMBERSHIP AND DUES 10-6120-4020 MISC 10-6120-4500 INSURANCE 10-6120-5420 PARKS ANDI REC-N NON CAPITAL 10-6120-6940 LITTLE LEAGUE EXP TOTAL OPERATING EXPENSES CAPITAL OUTLAY 10-6120-5400 CAPITAL OUTLAY TOTAL CAPITAL OUTLAY REACREATION" TOTAL  AÇTUAL ACTUAL BUDGET REQUEST OVER/UNDER FY19-20 FY20-21 FY21-22 FY22-23  DESCRIPTION  21/22 4,600 600 1,500 400 1,200 8,300 300 200 (300) (9,200)! (1,100)! 300 500 500 (2,700) 100 10,000 1,000 (400)  53,350 2,339 4,189 15,097  54,490 479 4,376 6,436  56,400 61,000 3,500 3,500 4,400 5,000 6,400 7,900 2,900 3,300 7,500 8,700  $ 74,975 $ 65,781 $ 81,100 $ 89,400 $  87 39,936 13,335 5,019 22,141 4,690 4,032 94 553 7,879 813 2,310 611 427 6,451 18,984 3,682 13,607 $ 13,607 $  362 41,113 19,399 250 11,608 760 4,691 138 546 8,754 810 570 6,729 5,056 3,417  200 39,800 40,000 8,500 8,200 12,200 3,000 16,100 15,000 5,500 5,800 7,500 8,000 1,500 1,500 800 800 7,500 8,000 600 600 3,500 800 1,100 1,100 700 800 7,000 7,000 5,000 15,000 4,000 5,000  500  $ 131,044 $ 104,202 $ 121,500 $ 121,100 $  $  $  $  $ 219,626 $ 169,984 $ 202,600 $ 210,500 $  7,900    2022-2023 Budget  FARMER'SDAY  DEPT  ACCOUNT NUMBER OPERATING EXPENSES 10-6230-2900 MATERIALS ANO SUPPLIES 10-6230-3100 TRAVEL AND SCHOOLS 10-6230-3700 ADVERTISING 10-6230-4020 MISC 10-6230-7200 ENTERTAINMENT 10-6230-7300 SOUND EQUIPMENT 10-6230-7400 FIREWORKS 10-6230-7500 T-SHIRTS 10-6230-7600 RENTALS 10-6230-7700 PORTA-POTTIES TOTAL OPERATING EXPENSES FARMERS DAY TOTAL  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY19-20 FY20-21 5,396 38 3,005 326 9,850 4,200 3,500 5,326 4,708 1,218  FY21-22 FY22-23 5,500 1,200 300 200 1,000 900 500 500 6,500 9,100 4,000 3,500 3,500 5,300 3,500 4,500 $ 1,400 1,400  21/22 (4,300) (100) (100) 2,600 (500) 1,800 1,000 400 400  185 28 1,552 177 128 281  $ 37,567 $ 2,351 $ 26,200 $ 26,600 $ $ 37,567 $ 2,351 26,200 $ 26,600 $    2022-2023 Budget  DEBT  DEPT  ACCOUNT NUMBER DEBT PAYMENTS  ACTUAL ACTUAL BUDGET REQUEST OVER/UNDER  DESCRIPTION  FY19-20 FY20-21  FY21-22 FY22-23 38,300 700 66,600 66,600 4,700 4,700 47,400 49,000 53,600 52,000 7,400 8,000 8,000 8,000 125,600 125,600 17,400 17,400 84,000 84,000 4,400 4,400 6,000 6,000  21/22  10-9140-7650 PRINC- AUTO-F FIRST HORIZON 10-9140-7651 INT-AUTO-F FIRST HORIZON 10-9140-7600 PRINC- FIRE TRUCK- PINNACLE 10-9140-7601 INT-FIRE TRUCK- PINNACLE 10-9140-7610 PRINC- -3331 NN MAINI USDA 10-9140-7611 INT-333 NN MAIN1 USDA 10-9140-7620 PRINC- -333 NN MAIN2 USDA 10-9140-7621 INT-333NM MAIN2 - USDA 10-9140-7630 PRINC- SEWER1- DENR 10-9140-7631 INT-SEWERI-DENR 10-9140-7640 PRINC-S SEWER2-DENR 10-9140-7641 INT-SEWER2- DENR 10-9140-7500 COPIERL LEASE TOTAL DEBTI PAYMENTS DEBT TOTAL  (38,300) (700)  1,600 (1,600) 600  $ 472,574 $ 467,830 $ 464,100 $425,700 $ (38,400) 472,574 467,830 $ 464,100 $ 425,700 $ (38,400)    CHIA  TOWN OF CHINA GROVE FEE SCHEDULE 2022-2023  Proposed for adoption. June 7, 2022,fees subject to change by Council.  ADMINISTRATIVE FEES Copies ofl Individual Ordinançes Copies per Page Peddler or Solicitor Permit (30 days) Transient Vendor Permit (30 days) Returned Check Fee  $ 10.00 $ 0.25 $25.00 $100.00 $35.00  COMMUNITY BUILDING RENTAL FEES In-Town Resident (No Alcohol) In-Town Resident (with Alcohol) Out-of-Town Resident (No Alcohol) Out-of-Town Resident (With Alcohol) Deposit for use of Community Building PARKS & RECREATION FEES FARMERS DAY 10XIOSPACES Food Booth Amusement-Beeth Craft Booth Civic Booth Power 110 Power 220 Water PARADE Entry Fee Professional Float Vendor Permit Late Fee(after due date) MISCELLANEOUS-EVENTS Feed-Beeth  $300.00 $500.00 $500.00 $700.00 $200.00 $300.00  Additional Day  $150.00 $100.00 $85.00 $30.00 $25.00 $-35.00 $10.00 $35.00 $525.00 $30.00 $ 25.00 $-50.00  $30.00 $40.00  $550.00 $50.00  1    POLICE DEPARTMENT FEES  Fingerprinting Accident Reports OffDuty Officer LSV Permit LSV Permit Renewal  $10.00 $ 2.00 $30.00/ per hour, per officer $50.00/ first year $10.00  PUBLIC WORKS DEPARTMENT FEES Depesitferuseeflown-rwekfesehtime, Use ofTown Truck (First Time) Use ofTown Truck (each additional time) UseetTewP-TFekk-erBrashOmy Use ofTown Truck for Hazardous Materials Car Tires Car Tires (with rims) Truck Tires Truck Tires (with rims) Curb Cut Curb Cut with Concrete Apron Stormwater Application/Review, Fee Cleanup Cost per Violation Man Hour (min. 1 hour) Equipment plus operator (min. 1 hour) Garbage Fee  $100.00 Ne-Charge $-85.00 $85.00- 2.00 each 4.00 each 4.00 each 8.00 each Time plus material Time plus material Cost of Engineering Review $50.00/per hour $75.00/per hour $10.46/per month  $50.00 $100.00  $85.00 plus additional tipping fees $100.00  $11.25  CODE ENFORCEMENT Cleanup Cost Administrative Fee FIRE DEPARTMENT FEES Annual Fire Inspection  Actual Cost $60.00  $75.00  No Charge  PLANNING AND ZONING FEES  Copy of Ordinance Zoning Map Zoning Permits  $25.00 10.00 $30.00 $ 50.00 $30.00 $40.00 $30.00 $500.00  Single Family and Duplex Residential Addition or Accessory Building $ 15.00 Multi-Family and Non-Residential Change ofUse Sign Home Occupation Permit Rezoning    Conditional Zoning Application Special Use Permit Zoning Text Amendment  $750.00 $500.00 $1000.00 $ 500.00 $ 500.00 Cost of Engineering Review $ 150.00  Major Subdivision Master Plan Application Major Subdivision Preliminary Plat Major Subdivision Construction Plans Major Subdivision Final Plat Major Subdivision Plans Revision: Minor Subdivision Final Plat PUD Master Plan and Rezoning Application Variance and Administrative Review  (Minor Revision) $ 50.00 (Major Revision) $ 150.00  $ 100.00 $ 50.00 $ 150.00 $ 150.00 $ 250.00  $ 750.00 + Cost of Engineering Review $ 350.00 + Cost of Engineering Review  Exception Plat Site Plan Review Appeal Vested Rights DEVELOPMENT FEES Annexation Application Street Closing Petition UDO Text Amendment Application ENGINEERING FEES PROFESSIONALFEES Firm-Prineipal- PegemseriseMaget gemeRAEeN eNePPrepetMeneget EmeEPePeMenge: EMOFMePEMARSeFN Prejeet-Manager Prejeet-Managerl Prejeet-Emgimeer PrejeetEngineerl Prejeet-Engineer! Engmneting-Aseaet Emgmeting-Aseisel Enginsering-fechmicant PEERE'RHREE EPEERE'RHReN EmMiremnea-Spesaise EnMiromme-Spes# ietriea-bngmeer ietriea-bnginer# leetrea-bmgineet: letrieal-EngineerneeringAsseiate letiea-EmgReeHRing-Asseciatel Bletrieal-Engineering-Teehnieian-  $250.00 $1000.00 $1000.00  HOURLY RATE $190.00 $150.00 $160.00 $160.00 $170.00 $175.00 $140.00 $150.00 $105.00 $45.00 $125.00 $-85.00 $-90.00 $80.00 $-90.00 $100.00 $80.00 $-90.00 $105.00 $15.00 $125.00 $-85.00 $-90.00 $80.00    Bleirical-bnginering-Teehnieian-lt Bleetnsa-bmgmneering-lechnieian- Meeheniealbnginser Meehanea-Emgmer Meehanisal-nginerl: Mechanieal-EngineringAsseeistet Meehansa-EmgimeemingAsseeiaiel MechaniealbngineeringTechmean Meehaneal-bngimserneeringPechameian" Meeheniea-Emginerinng-Technician":  $-90.00 $100.00 $105.00 $145.00 $125.00 $-85.00 $-90.00 $80.00 $-90.00 $190.00 $75.00 $-80.00 $85.00 $120.00 $135.00 $-90.00 $100.00 $H0.00 $-75.00 $80.00 $85.00 $75.00 $-95.00 $H0.00 $125.00 $135.00 $80.00 $-90.00 $70.00 $-75.00 $70.00 $75.00 $-55.00 $-60.00 $-65.00 $70.00 $75.00 $-80.00  CADDOperater CADDOperater: CADD-Operaterl mtaieh Construetion-Serviees-Maneger' Censtruetion-Administrater Construetien-Administraterl Censtruetion-Adminisirater CenstrueHen-eld-Reld-Represemtativel Construeton-Field-Rel-Representative- CORSMeiOR-FielRela-Represeniative" Cemstrueton-PrejeetCeerdimater  Plannert PlannerH Planner-H Planner/V Surveyer! Surveyer Swrveying-Asseeiatel burveyimgAsseeiate- Survey-Tehnieian- Survey-Technieiant Suveytiek-eehnieant eeyHesehsan Suneyfwashainl AMAMeAsM.tP MmPveAe AcURRgAARR  PROFESSIONAL FEES Senior Principal Principal - Regional Manager- Director Practice Area Lead Senior Project Manager Project Manager Project Engineer Engineering Associate  HI $220 $200 $200 $175 $140 $115  IV $225 $210 $205 $180 $150 $120  $235 $195 $170 $180 $155 $120 $105  $205 $185 $195 $165 $130 $110    Planner- Consultant- Designer Engineering Technician CAD Operator- - GIS Analyst Construction Services Manager Construction Administrator Financial Services Manager Grant Administrator Construction Field Representative Environmental Specialist Surveyor Surveying Associate SurveyTechnician Survey Field Technician Administrative Assistant EXPENSES a.N Mileage- $0.65/mile 6-RebelieGPS-EguimRent-S25Aar: SweyDmeme-SAOAr:  $105 $95 $80 $130 $100 $125 $110 $85 $85 $90 $70 $75 $65 $70  $115 $110 $85 $145 $115 $135 $120 $95 $95 $100 $75 $80 $70 $75  $135 $115 $95 $160 $125 $145 $135 $100 $100 $110 $80 $85 $75 $85  $150 $125 $100 $170 $130 $155 $145 $105 $105 $115 $85 $90 $80 $95  Felephene,teprepreduetem-pesiestagepleeging-andretherimeNdetaalsshabea-de-dreeteharge-per  Feeeipt.  CAIPSERVEES eAPSeRtO/percem:  e-Asseeiated-servieesregiredbytheprejeetsuehesseiemalysis-materielsiesing-etershall-be-at    TOWN OF CHINA GROVE  CAPITAL IMPROVEMENT PLAN  2023-2027  CHIN,  Prepared by the Administration Department  Town ofChina Grove June 2022 Ken Deal Town Manager Franklin Gover Assistant Town Manager Pamela Mills, CMC Town Clerk    Table of Contents  Goal Statement. Policy Guidelines.. Adoption Procedures. Resolution..  I 2 3 4 5 9  Capital Improvement Plan.. Manager's Message.    Goal Statement  1.1 Evaluate the need, and plan for the infrastructure essential to providing superior services for the public and promotingenhancement oft the tax base. 2. Optimize operational efficiency through planned investment in facilities and equipment necessary to meet service requirements in a cost efficient and  effective manner.  3. Delineate and secure resources necessary for the practical implementation of 4. Plan and provide for adjustment necessary as a result of changing regulatory  programs desired ofthe Town by the public at large.  or resource base conditions.    Policy Guidelines  The following policy is intended as a guide in the preparation, adoption and implementation of the Town of China Grove's five year Capital Improvements Plan (CIP). The purpose of this program is to create a format under which the Town of China Grove can take a comprehensive approach to capital facilities planning and resource management. The key feature of the CIP is the apportionment of capital costs among the years ofthe forecast period. Iti is intended by the adoption of this policy that the nonrecurring projects, facilities or equipment costs exceeding ten thousand dollars in capital expenditure be included in this Capital Improvements Program or its amendments or revisions. This document shall bear no legal relationship to the annual operating budget for the Town of China Grove, but shall be used as a planning, analysis Recognition shall hereby be given to the need for a multi-year approach to resource and infrastructure development and the essential need to keep this and related documents up to date and reflective of new and changing information. Finally, this document shall be used as a tool to promote orderly economic development of suitable commercial and industrial areas and to sustain a superior level ofpublic service for the citizens of China Grove. To this end, a commitment to the allocation of resources necessary for essential infrastructure development  and information resource to aid in sound budgetary practice.  shall be incorporated as part ofthis program.    Adoption Procedures  1. This program shall be revised, updated and adopted by the regular Town  Council meeting in. June of each year.  2. Comprehensive updates shall be performed every year.  3. Revisions of this plan shall be made as dictated by the adoption oft the annual operating budget. Projects, facilities or equipment projected for inclusion in a particular budget shall require a CIP revision. Likewise; projects, facilities or equipment meeting CIP criteria, which are proposed for a given. operating budget, but not within the existing CIP, shall require a CIP revision. 4. The biennial comprehensive update shall include at least review of cost projections, review of project priorities and the inclusion or exclusion of  projects as changing circumstances may dictate.    Five Year 2023-2027 June 2022 Town of China Grove  Capital improvements Plan  Resolution of Adoption ofthe 2022 Five Year Capital Improvements Plan  WHEREAS, the Town of China Grove is committed to the provision of superior quality public WHEREAS, the economic constraints placed on local governments require a sound approach to WHEREAS, a multi-year approach to planning for investment in public facilities offers unique advantages ini meeting the need for public services in an economically restrained environment; and WHEREAS, the Town of China Grove has responded to the need for a multi-year approach to facilities planning through the creation ofa Five Year Capital Improvements Plan. NOW,THEREFORE, BE IT RESOLVED by the Town Council for the Town of China Grove that the goals, policies, procedures, and projects contained in the document titled the "Town of China Grove Five Year Capital Improvements Plan" dated June 2022 is hereby adopted as the official capital improvements plan for the Town of China Grove, North Carolina.  services; and  the provision of services; and  Dulyresolved this 7th day of. June, 2022.  Charles Seaford, Mayor  Attest:  Pamela L. Mills, CMC Town Clerk    Town of China Grove Capital Improvement Plan  FY2023-2027  ADMINISTRATION  AMOUNT  CIP YEAR  POLICE DEPARTMENT (2) Police Vehicles (13) Patrol Rifles  AMOUNT $ 100,000 $ 30,000 e - 130,000  CIPYEAR FY 22-23 FY 23-24  SUB-TOTAL    Town of China Grove Capital Improvement Plan  FY2023-2027  FIRE DEPARTMENT Cascade Air System Emergency Gator Hose/Nozzle Replacement F550 Chassis Swap Storage Building Improvements  AMOUNT 50,000 $ 30,000 10,000 80,000  10,000 $ - 180,000 AMOUNT $ 65,000 $ 65,000 $ 18,000 $ 350,000 $ 65,000 $ 33,000 $1,502,000 $ 18,000 $2,116,000  CIP YEAR FY 22-23 FY 22-23 FY 22-23 FY 22-23 FY 22-23  SUB-TOTAL  PARKS & RECREATONDEPARIMENT  CIPYEAR FY 22-23 FY - 22-23 FY 22-23 Unfunded FY 22-23 FY 22-23 Unfunded FY 22-23  Little League Parking Lot Little League Park improvements Hanna Park Improvements Manus Building Renovations Community Building Renovations Meeting Room and Ballroom AV Equipment Community Park Improvements  Events Gator  SUB-TOTAL    Town of China Grove Capital Improvement Plan  FY2023-2027  PLANNING & ZONING DEPARTMENT  AMOUNT 35,000 75,000  CIP YEAR FY 22-23 Unfunded  Vehicle - Small Pick Up Land Use Plan Update  SUB-TOTAL  $ 110,000 AMOUNT $ 83,000 $ 65,000 $ 40,000 $ 45,000 $ 185,000 $ 85,000 $ 45,000 $ 2 218,000 $2,000,000 $2,766,000 AMOUNT $ 115,000 $ 115,000 $ 115,000 $ 80,000 $1,500,000 $1,925,000  PUBLIC WORKS DEPARTMENT Yard Waste Management Site  CIP YEAR FY 22-23 FY 22-23 FY 22-23 FY 22-23 FY 22-23 Unfunded Unfunded FY 22-23 Unfunded  Dump Truck Service Truck Limb Grinder Knuckle Boom Backhoe Skid Steer LeafVacuum Truck Public Works Facility  SUB-TOTAL  STREET DEPARTMENT  CIP YEAR FY 22-23 FY 23-24 FY 24-25 FY 22-23 Unfunded  STREET RESURFACING PROJECTS:  Paving TBD Paving TBD Paving TBD Tatum Street Rehab  West Side Neighborhood Sidewalks  SUB-TOTAL    Town of China Grove Capital Improvement Plan  FY2023-2027 SUMMARY PAGE  ADMINISIRATION POLICE DEPARTMENT FIRE DEPARTMENT PARKS & RECREATION PLANNING & ZONING PUBLIC WORKS STREET DEPARTMENT  $ $ 130,000 $ 180,000 $ 2,116,000 $ 110,000 $ 2,766,000 $ 1,500,000 $ ( 6,802,000  0  TOTAL  CAPITAL OUTLAY EXPENDITURES  BY FISCAL YEAR  FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Unfunded TOTAL  $ 985,000 $ 145,000 $ 115,000 $ $ $ 5,557,000 $ - 6,802,000  0 0    TOWN MANAGER Keni Deal TOWN CLERK Pamela! Mills TOWN. ATTORNEY Tom Brooke  MAYOR Lee Withers TOWN COUNCIL Arthur Heggins Brandon! Linn Rodney Phillips Charles Seaford Steve Stroud  a  TOWN OF CHINA GROVE  June 7th, 2022  Honorable Mayor Seaford and Members of the China Grove Town Council  We are submitting our recommendations for the Fiscal Year 2022-2023 to 2026- 2027 for our Capital Improvement Plan (CIP). This is the sixteenth Capital Improvement Plan submitted to the Town Council for adoption. The CIP is a five year financial guideline for infrastructure improvements, facility construction and improvement and equipment acquisition. The CIP is reviewed annually in conjunction with the annual budget. Minor changes may be made each year, with major revisions occurring every other year. In order to be included in the China Grove CIP, a capital item or project must have a useful life of more than one year and have an initial cost ofatleast $10,000.. All capital items notm meeting these criteria are included in the annual operating budget. The Town's emphasis on long-range capital improvement planning focuses attention on the current and future needs of the community and on balancing those needs with the Town's fiscal resources.  Respectfully Submitted,  Ken Deal Town Manager    MEMORANDUM  To: From: Date: RE:  Mayor and Council Members Pamela Mills, CMC Town Clerk May 31,2022 Regular Meeting Changes  New Business Meeting.  II) A motion is needed to cancel the July 5th Regular Scheduled III) A motion is need to change the date or time of the August 2nd Regular Scheduled Meeting to attend the National Night Out event. National Night Out is from 4:00 p.m. to 7:00 p.m. at the Community  Building.  Suggested time: 7:15 p.m. August 2nd, 2022 (after NNO) or Suggested date: 6:00 p.m. August 3rd, 2022 (Wednesday)