Wacon Counly  CON COUN  CARD  MACON COUNTY BOARD OF COMMISSIONERS FEBRUARY 21, 2023 CONTINUED SESSION  6P.M. AGENDA  1. Reconvene and welcome by Chairman Higdon at 6 p.m.  2. Announcements 3. Moment of Silence 4. Pledge of Allegiance 5. Public Hearing(s) - None 6. Public Comment Period 7. Additions to agenda  8. Adjustments to and approval of the agenda  9. eport/Presentations County Schools 10.Old Business  (A) Macon Middle School Air Quality Update - Todd Gibbs, Macon  (A) Acknowledgement of Capital Priorities for Macon County Schools as recommended by the Liaison Committee on February  9,2023 - County Manager Derek Roland  11.New Business  (A)2022 Outstanding N.C. Conservation Farm Family Doug Johnson, Soil and Water Conservation District Director and Lori (1) Consideration of contract(s) with McGill Associates and Bunnell Lammons Engineering for vertical expansion of Macon County Landfill, Phase II, Cellland Phase III, Cell 1  Carpenter, Finance Director (B) Solid Waste - Director Chris Stahl  MACON PHONE 828-349-2000 COUNTY COURTHOUSE ANNEX  5WESTN MAIN: STREET  FRANKLIN, NORTH CAROLINA: 28734  FAX: 828-349-2400    (2) Consideration of award for two walking-floor unloader transfer trailers to Pinnacle Trailer Sales, Inc. C)Consideration of lease renewals at the Business Development Center - Tommy Jenkins, Director, Macon County Economic  Development Commission (1).AG1, LLC (3) TECO SSL, Inc.  (2) Macon County Board of Education (STEM) (4) Waterwheel Manufacturing, Inc. Planning Director. Joe Allen  (D)Schedule public hearing for 6 p.m. on March 14, 2023 regarding amendment(s) to the Watershed Protection Ordinance (E) Resolution Authorizing Execution of Opioid Settlements = County Manager Derek Roland and County Attorney Eric (F) Sale of surplus property (Lot #307 Wildflower) to Anakeesta = County Manager Derek Roland, Finance Director Lori Carpenter  Ridenour  and County Attorney Eric Ridenour 12.Consent Agenda - Attachment #12  All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of  Commissioners.  (A) Minutes of the January 10, 2023 regular meeting (C)Tax releases for the month of January in the amount of $65.10 (D)Audit contract for fiscal year ending June 30, 2023 (E) Monthly ad valorem tax collection report- no action necessary  (B) Budget Amendments #153-157  13.Appointments  (A) Planning Board (2 seats)  (B). Economic Development Commission (2 seats) (9Southwestern Commission Area Agency on Aging Regional Advisory Council (3 seats and 3 alternates) (D)2023 Board of Equalization and Review (5 seats) (E) ETJ representative on the Town of Franklin Planning Board (1  seat)  14.Closed session as allowed under NCGS (if necessary)  15.Adjourn/Recess    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - REPORTS/PRESENTATIONS  MEETING DATE: February 21, 2023  9A.  At the request of Commissioner Shields, Todd Gibbs, the Auxiliary Services Director with Macon County Schools, will provide the board with  an update regarding air quality at Macon Middle School.    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - OLD BUSINESS  MEETING DATE: February 21, 2023 Macon County Schools at the meeting.  10(A). Mr. Roland will provide additional details on capital priorities for    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - NEW BUSINESS  MEETING DATE: February 21, 2023  1I(A). Macon County Soil & Water Conservation District Director Doug Johnson will be at the meeting to share the news of H&H Farms being named the "2022 Outstanding N.C. Conservation Farm Family." Please see the flyers that are included in the packet for more details. In addition, Finance Director Lori Carpenter is seeking approval of a budget amendment to appropriate $9,000 in funds from the North Carolina Association of Soil and Water Conservation Districts and donations from the public to fund an event. recognizing H&H Farms that is scheduled for May. A copy of the  budget amendment is also included in the packet. 11(B). Solid Waste - Director Chris Stahl  ()Consideration of contract(s) with McGill Associates and Bunnell Lammons Engineering for vertical expansion of Macon County  Landfill, Phase II, CellIand Phase III, Celll.  Per Mr. Stahl, at the December 2022 Board of Commissioners meeting, the board approved the recommendation resulting from a Request For Qualifications (RFQ) for engineering services with McGiIl/BLE for the vertical expansion of the Macon County landfill. Further, the board authorized the county manager and designees to negotiate a contract for the same. The resulting contracts are included in the packet, totaling As a reminder, this expansion will increase the existing life of the constructed landfill by up to four (4) years. This will delay the need for closure, allow the department to repay the existing debt service on Phase III,  $113,450.00.  Cell I; and construct Phase III, Cell II.    I am requesting that the Board of Commissioners approve the attached contracts and authorize the County Manager to execute the same sO that this Note: This request is made subject to approval of a Budget Amendment to transfer $113,450.00 from Retained Assets (Fund Balance) in the  work may proceed.  Enterprise Fund to Landfill Capital Improvements.  (2) Consideration of award for two walking-floor unloader transfer Per Mr. Stahl, Macon County issued a Request for Bids (No. 604712-03) to purchase two (2) walking-floor transfer trailers for the Solid Waste Department on January 25, 2023. Two bids were received and opened at 4:00 p.m. on February 1, 2023. A bid tabulation sheet is enclosed in the packet. Irecommend, and ask that the Board of Commissioners approve, the purchase of the trailers and delivery to the Macon County landfill from 11(C). Consideration of lease renewals at the Business Development Center Tommy Jenkins, Director, Macon County Economic Development (1)AGI, LLC - Mr. Jenkins will be seeking renewal of the lease with AGI, LLC for Unit A in the Business Development Center as shown in Exhibit A to the lease agreement, which has a one-year term of February 14, 2023 to February 13, 2024 with a monthly rent of $1,840. A copy of a resolution declaring the property as surplus and approving the one-year lease is enclosed in the packet along with the (2)Macon County Board of Education Mr. Jenkins will be seeking renewal of the lease with the Macon County Board of Education with regard to Units D and E in the Business Development Center. The lease is also for one year, commencing on February 14, 2023, and the lease notes that the agreement stipulates the use of the spaçe for Science, Technology, Engineering and Mathematics (STEM) educational purposes. A copy of this lease will also be included in the packet, and it would be appropriate for the board to declare this space  trailers to Pinnacle Trailer Sales, Inc.  Pinnacle Trailer Sales, Inc. in the amount of$193,200.00.  Commission  lease agreement.  as surplus.    (3)TECO SSL, Inc. - Mr. Jenkins will be seeking renewal of the lease with TECO SSL, Inc. for Unit B in the Business Development Center as shown in Exhibit A to the lease agreement, which has a one-year term of February 14, 2023 to February 13, 2024 with a monthly rent of$1,218. A copy ofar resolution declaring the property as surplus and approving the one-year lease is enclosed in the packet along with the (4)Waterwheel Manufacturing, Inc. - Mr. Jenkins will be seeking renewal of the lease with Waterwheel Manufacturing, Inc., for Unit C in the Business Development Center as shown in Exhibit A to the lease agreement, which has a one-year term of February 14, 2023 to February 13, 2024 with a monthly rent of$212. A copy ofa resolution declaring the property as surplus and approving the one-year lease is  lease agreement.  enclosed in the packet along with the lease agreement.  11(D) - Per Planning Director Joe Allen, the Macon County Planning Board is proposing a minor change to the Water Supply Watershed Protection Ordinance. The proposed change is to Section 156.32(C) Special Nonresidential Intensity Allocations (SNIA). This change would allow SNIAS to be approved by the Watershed Administrator instead of the Planning Board. A copy of the relevant section of the ordinance (156.32) will be enclosed with the packet (pages 14-16 of the ordinance), and Mr. Allen will be asking the board to schedule a public hearing for the March 14th regular meeting in order to receive public comment on the proposed 11(E) - In regard to the opioid settlement, there are a number of documents included in the packet for your review. The first is a letter from North Carolina Attorney General Josh Stein, the second is a sample resolution that authorizes execution of the opioid settlements and the third is a "Supplemental Agreement for Additional Funds From Additional Settlements of Opioid Litigation." Mr. Roland and Mr. Ridenour can provide greater insight into this issue at the meeting. However, the board must approve a resolution to join the settlements and doing sO authorizes county staff to sign the settlement paperwork, and counties have until April 18th to 11(F)- As to the proposed sale of surplus property, enclosed with the packet are (1) a settlement statement and (2) a special warranty deed prepared by the County Attorney in relation to the county's bid process for Lot #307  revision.  do SO.    located in the Wildflower Subdivision. The proposed buyer, Anakeesta Properties, LLC of Sylva, NC, has offered $5,000 for the 1.07-acre parcel and has paid a bid deposit of $250. If the board approves the sale, the Chairman and County Manager will need to sign the settlement statement and the deed and Anakeesta will owe the county $4,776 (which includes a $25 recording fee). Mr. Roland, Mrs. Carpenter and Mr. Ridenour can  provide additional details at the meeting.    A/ May 2023 Gelebration: in Honor ofa  AA  A  -  HFARMS  Macon Countys First Statewide Recipient! TheNC Association ofSol andWater Conservation: Districts' Ourstanding Conservation Farm Family award recognizes farm famles.who are. getivelytdking the initigtieto implement sound, nnovative and oaiRshea9DANaTen technigues and greactively involved in conserygtionequcarion:  Acelebration is plannedforMay: 2023nMacon County (deraisto'ollow), with invitees from across the stateli including GOVRoy Coopen, Commissioner of Agriculure Steve Troxler Macon Gounty Commissioners, and many state, regional and localrepresentatives. The Associationy Dvisiondfsal8 Water Conservation Districts, NC State Grangeand other valuedregondland) local businesses and  organizationswil be sponsoringithis event. Macon County  SOIL & WATER COMBERVATIONDETRICI    The Huscusson Family of H&H Farms & Macon County  HgH FARMS    EPAANXASRCNA mporencoolonening MSARBAREPICRONR, XMsCANRiAhuA Angaoniase elgenoatoniemors They demonstote TRTERSNSLeme enongilivestock Ooiocestlig vestock rmObAngIcAIeNSAaN nunient mgnagoment, VMIPRAAICNONENEb.mba. ad outons he woterwos neluoussonsianelsandRatmacro) Intentonbolngiexceplondlarevordes ofthe landnowa omagsangropasiontemnpecioneratbnontoiure genergrionsi  Established May 24, 1949, the Macon Soil & Water Conservation District is one of ninety-six Districts in North Carolina. Today, the Macon SWCD addresses conservation issues in the county by offering technical assistance, educational programs, resources, and by administering cost share programs and grants to assist local landowners and farmers with  implementation of conservation practices.  Macon County SOIL & WATER CONSERVATION DISTRICT  Macon Soil & Water Conservation District 191Thomas Heights Road, Franklin, NC 28734 Doug Johnson (828)349-2044 Sarah Clancy (828)349-2043    MACON COUNTYBUDGET AMENDMENT DEPARTMENT Soil & Water Conservation  AMENDMENT#  EXPLANATION Appropriate funds from the NCASWCD and donations from the public for ane eventr recognizing H&HI Farms  as winner oft the NC Association of Soila and' Water Conservation Districts' Outstanding Conservation Farm  Family award. DESCRIPTION  ACCOUNT 114940 556025/EVENTS  INCREASE  DECREASE 9,000 9,000  113850 445808DONATIONS- SOIL & WATER CONSERVATION  REQUESTED BY DEPARTMENT HEAD Doug Johnson RECOMMENDEDI BY FINANCE OFFICER LoriM. Carpenter APPROVED BY COUNTY MANAGER ACTION BY BOARD OF COMMISSIONERS 2/21/2023 meeting APPROVED &E ENTERED ON MINUTES DATED  CLERK    Shaping Communities Together  mcgill  January 12, 2023 Mr. Chris Stahl, Director Solid Waste Department Macon County 109 Sierra Drive Franklin, North Carolina 28734 RE: Proposal for Vertical Expansion Macon County MSWLandfill Macon County, North Carolina  Phase 2  Dear Mr. Stahl,  Thank you for meeting with us September 6, 2022, to discuss the Closure of Phases 1 and 2 at the Macon County Landfill, As we discussed, during our preliminary design of Phase 1 and 2 closure, we evaluated the option of a vertical expansion to maximize the potential waste fill in Phase 2. Changing from a 4:1 to a3 3:1 slope on the side slopes may increase the waste volume to provide approximately 3 years of operational life to Phase: 2. Based on our preliminary disposal discussion with Allen Gaither, North Carolina Department of Environmental Quality, Solid Waste Section, (NCDEQ) Permitting Engineer, we may apply for a new permit to address the slope change and increase the waste capacity of Phase 2. This change would require a substantial amendment to the current permit sincei ite exceeds the 10% gaini in waste air space allowed under ap permit modification. The vertical expansion would not require any additional construction and the County would be able to begin placing waste In Phase 2 as soon as the Permit to Based on our meeting, we understand that the County would bei interested in pursuing the vertical expansion in Phase 2. We propose that we perform the permitting of the vertical expansion of Phase 2 as a contract amendment to our current Closure of Phases 1 and 2 contract and to  from NCDEQ is issued.  Operate  postpone the tasks of Permit to Construct, Construction Bid Documents,  and Award,  Construction Administration,  Bidding  and  Based on the above information and our knowledge of the site, we propose to perform the proposed scope of services below. In addition to the scope of services for McGill Associates, the County willi need to entera a separate contract with Bunnell-Lammons Engineering, BLE, to perform  ag geotechnical stability evaluation of the proposed vertical expansion.  SCOPE OF SERVICES Vertical Expansion  1. MeetwithMacon Countyf for the purpose of establishing! linesofcommunication, meet project  team members, define project schedules, and gather initial data.  MCGILL ASSOCIATES 55 BROAD STREET, ASHEVILLE, NC280I/9833035/MCGILASSOGAIESCOM    Mr. Chris Stahl, Director January 12, 2023 Page2of3  2. Meet with appropriate State agencies to discuss proposed plans and improvements and 3. Utilize updated topographic survey (from May 20, 2022) of the existing Phase 2 waste 4. Prepare the Vertical Expansion application package for Phase 2. McGill Associates prepare and submit documentation, as outlined in Rule.1617, for the Permit to Construct will application to the NCDEQ Solid Waste Section for the Vertical Expansion of Phase 21 the approximate 15-acre waste area. The following tasks and/or documents will for be a. Prepare site plans and miscellaneous details to show proposed improvements including final grades, drainage features, access roads, etc. b, Update Facility Plan with report and appropriate drawings in accordance with Rule C. Update Engineering Plan with report and appropriate drawings in accordance with d. Update Operations Plan with report and appropriate drawings in accordance with e. Prepare Closure and Post Closure Plan in accordance with Rule.1627.  identify pertinent matters related to the project. for use as base map for the Vertical Expansion.  area  provided in the application for a Permit to Construct:  .1619. Rule.1620. Rule.1625.  5, Attend two (2) review meetings with NCDEQ.  6. Address comments from the NCDEQ necessary to secure a Permit to Construct.  BASIS OF COMPENSATION  We propose to perform the above outlined scope of work for the following fees:  Vertical Expansion (lump sum)  $56,500.00  ASSUMPTIONS  Our fees above are based on the following assumptions:  1. We have assumed that the proposed project will not require the preparation of Environmental Impact Statement in accordance with State Environmental Policy an (SEPA) and therefore our fee does not include the cost for preparation. 2. In accordance with NC General Statutes Chapter 130A Article 9 Solid Waste Management, a substantial amendment may require an evaluation Environmental Justice. We have noti included this evaluation in our scope of regarding we can offer these services if NCDEQ makes these tasks a requirement. services, but 3. In accordance with NC General Statutes Chapter 130A Article 9 Solid Waste Management, a substantial amendment may require a Traffic Study to evaluate the of the proposed amendment on local traffic. We have not included a traffic study impact in our  Act    Mr. Chris Stahl, Director January 12, 2023 Page 3of3  scope at this time, but we can offer these services if NCDEQ makes these tasks a 4. An updated erosion control plan permit application will nothave to be submittedi tol NCDEQ 5. Permit modifications for other activities outside of the Phase 2 Vertical Expansion would  requirement. for approval.  be considered additional services.  6.3 Our fees do not include geotechnical borings or evaluation. 7. All permit fees will be paid directly by the County.  8. Itis assumed that the development of the vertical expansion will not impact streams 9. Fee for testing services (i.e., soils, concrete, etc.) during construction will be paid for directly by the Owner. These services will be includedi in the services oft the CQA  orv wetlands and therefore 404/401 permits are not required.  any  Contract.  Testing  10. Fee for surveying during operation will be paid directly by the Owner,  11.Attendance at meetings not listed in the above scope of services shall be billed 12. Services for tasks other than those specifically detailed above shall be considered additional services and billed in accordance with the attached Basic Fee Schedule. We appreciate your consideration for our services and look forward to working with above is acceptable to you, please sign and return one (1)copy of the attached you. Ifthe Services Agreement to us. Please do not hesitate to contact mei if youl have Consulting questions or  accordance with the attached Basic Fee Schedule.  in  need additional information. Sincerely, MEGILLASSOCIATES, P.A. Marh MARK D. CATHEY, PE Vice President/Regional Manager Attachments: Consulting Services Agreement  any  Gahy  Basic Fee Schedule  CC: Scott Burwell, PE, McGill Associates, P.A. (via email) Macon County Phase2 Contract Amendment Vertical Expansion.docx  P12020120.00707-MaconCoNC-Cell 2 Closure/AdminiContractslAdditional Services andi New  Proposalsl23-0112-    BUNNELL ENGINEERING  BE LAMMONS  January 12, 2023 109 Sierra Drive Franklin, NC28734 Attention: Subject:  Macon County Solid' Waste Management Department  Mr. M. Chris Stahl Director  2023 Contract for Gcotechnical Engineering Services  Vertical Expansion ofPhasc 2 Macon County Landfill Franklin, North Carolina Permit No. 5703-MSWLF-1992 BLEI Project No. J23-1101-26  Dear Mr. Stahl:  Bunnell-Lammons Engineering, Inc. (BLE) is pleased toj present this contract toj provide Geotechnical Engineering design support services for the Phase 2 vertical expansion at the Macon County Landfill. Included herein is a brief description oft the background project information, a general description of our contract scope ofservices with related fee estimate, and authorization information.  ROJCTINFORMATION  Thej projectinformation below was obtained froma ai request forproposal by McGill Associates(McGill) during at telcconference with McGill on August 18 and 22, 2022, Additionalin information was obtained from McGill via cmail, from BLE's project records, and from documents downloaded from the Macon County owns and operates a recycling center and solid waste disposal facility at 1448 Lakeside Drive in Franklin, North Carolina, The facility includes a Subtitle D municipal solid waste (MSW) landfill,c convenience center, waste treatment and processing facility,matcrial: recycling facility, and an The MSW facility includes two (2) inactive waste units [Phase 1( (6.6acres) and Phase 2 (14.2 acres)) and one(1)active waste unit Phase 3 (22 acres). Phase3 Cell 1 has been constructed andi is currently being filled. Phase 2 was permitted for final landfill waste grades with 4:1 H:V: slope. Macon County is planning to reactivate Phase 2 to include a vertical expansion from a 4:1 H:V slopc to a 3:1 H:V waste slope. McGill and BLE have been selected by the county to prepare a permit application and design for the vertical expansion oft the Phase 2 waste unit. McGill requested that BLE prepare this  NCDWM portal.  environmental education center,  proposal toj provide the geotechnical support services for the vertical expansion.  6004 Ponders Court. Greerwille. SC2 29615 864.206.1265 054.200.4430 sinlagblacopcem  BLECORP.COM    BIE  2023 Contract for Geotech Engr Services -Vert Exp of Phase 2  2023  Macon County Landfill, North Carolina  BLE Project Namber123-1101-26 January 12,  PROPOSED SCOPE OF SERVICES  McGill will be designing the vertical expansion and will require geotechnical engineering support serviçes provided by BLE. Those geotechnical services may include the following:  Global Stability ofthe proposcd expansion waste mounda andstructural fill ors subgrades slopes. Stability analyses to be performed using static and pseudo-static stability models for seismic evaluation. A seismic analysis will be performed considering the most recent USGS peak bedrock acceleration with an allowance for limited displacement and assuming liquefaction of subgrade sandy soils will not occur, The analysis will target an acceptable minimum factor of Veneer Sliding Stability of final closure slopes. Interfaces to be analyzed will include soil to geosynthetics and geosynthetics to geosynthetics components oft the planned closure system, Drainage Analysis to determine the required geocomposite drainage media (GDM) for the closure cap of a 3:1 H:V slope. The analysis will be performed to determine the required transmissivity of the geonet and the unit weight of the nonwoven geotextile portion of the GDM product to perform required filtering of the closure's native soil protective cover Settlement oft the subgrade below the vertical expansion waste grades. Compressibility ofthe subgrade soils will be estimated from published correlations and available site data. Evaluation of Leachate Collection and Underdrain Pipe Stress. The leachate and underdrain pipes of the existing waste cells impacted by the expansion will be analyzed for the proposed waste load to confirm the safety factor against crushing, buckling, and ring deflection. Areas with high ring deflcction are to bei noted and the flow capacity within the gravel confirmed to Engineering consultation related to constructability and function of the proposed landfill gas extraction system additions and closure cap landfill gas system components. Engineering consultation related to landfill gas and leachate control and collection related to Deliverables may includeay written report, drawings, and/or consultations as neededtosupport  safety is 1.5 fors static conditions and 1.0 for seismic conditions.  Static and scismic conditions will be considered in the analyses.  component.  carry the leachate or groundwater flow,  slope stability (Global and veneer).  the modification to the permit for the Phase 2 vertical expansion.  2of3    BIE  2023 Contract, for Geotech Engr Services Vert Expo ofPhase 2  Macon County. Landfill, North Carolina  BLE  Jamuary 12, 2023 PgkcMmbm.-101-36  FEE ESTIMATE  BLE's fce willl bea al lumps sum of$30,350. Invoices willl be issued monthly on ay percent complete basis.  AUTHORIZATION  As our written authorization for the above scope of services, please exccute the attached  sheet and retum the acceptance copy ofthis contract tol BLE.  acceptance  Any exceptions tot this contract or special requirements not covered int the contract should be attached to the returned acceptance copy for the mutual consideration of both parties. Please note that the Terms and Conditions arc a part ofthis contract. Any Purchase Order issued to authorize this project should  reference this document (123-1101-26).  CLOSING  We appreciate the opportunity to: serve as; your hydrogeological, geotechnical, and CQA consultant at this site, Ifyou have any questions, please do not hesitate to contact us at(864)288-1265.  Sincercly,  BUNNELI-LAMMONS ENGINEERING, INC. WwAlnler Andrew W.. Alexander, P.G., RSM Consultant Hydrogeologist Attachments:  Kmabew Larry A. Simorson,P.E Senior Enginecr  Contract Terms and Conditions  3of3    mcgill  Shaping Communities Together  January 12, 2023 Mr. Chris Stahl, Director Solid Waste Department Macon County 109 Sierra Drive Franklin, North Carolina 28734 RE: Proposal for Permit Modification Phase 3 Cell1 Macon County MSW/Landfill Macon County, North Carolina  Dear Mr. Stahl,  Thank you for meeting with us on September 6, 2022, to discuss the operation of Phase 3Cell 1. During the recent remaining capacity analysis, we determined that at the present waste disposal rate and in-place waste density, the Phase 3 Cell 1 waste area has approximately two years of waste capacity until May 2024. Many factors go into determining remaining life of a waste area including calculating the actual volume from the recent topographic survey to the permitted final grades for the cell, the projected tonnage ofwaste that the County will receive, and the projected waste in-place density (how many tons of waste are being placed in a volume of air space). The County has experienced an above-average increase int their annual disposal rate and thei in place waste density in Phase 3 Cell 1 has not reached the historic level previously realized in Phase 2. Based on our meeting and the reduced remaining life in Phase 3 Cell 1, we recommend that the County request a modification in the current Permit to Operate to maximize the available waste volume in Phase 3 Cell 1. We propose to perform the modification to the existing permit by preparing documentation to revise the currently permitted final grades in Phase 3 Cell 1 to allow additional waste capacity. In addition to the scope of services for McGill Associates, the will need to enter a separate contract with Bunnel-Lammons Engineering, BLE, to perform County a  geotechnical stability evaluation oft the Proposedmodinications.  SCOPE OF SERVICES Permit to Operate Modification  1. Utilize updated topographic survey (from May 20, 2022) of the existing Phase 3 Cell 1waste 2. Prepare the permit modification application package for Phase 3 Cell 1. McGill Associates will prepare and submit documentation, as outlined in Rule 1617, for the modification to the permit for the revisions to the final grades for Phase 3 Cell 1. The following tasks and/or documents will be provided in the application for ar modification to the permit: a. Prepare site plans and miscellaneous details to show proposed improvements including final grades, drainage features, access roads, etc.  area for use as base map for the permit modifications.  MCGILL ASSOCIATES 55 BROAD: STREET, ASHEVILLE, NC: 801/92829.035/M.CGILASSOCAESCOW    Mr. Chris Stahl, Director January 12, 2023 Page 2 of3  b. Update Facility Plan report in accordance with Rule.1619. C. Update Engineering Plan report in accordance with Rule.1620. d. Update Operations Plan report in accordance with Rule.1625.  5. Attend one (1)review meeting with NCDEQ.  6. Address comments from the NCDEQ necessary to secure a modification tot the permit.  BASIS OF COMPENSATION  We propose to perform the above outlined scope of work for the following fees:  Vertical Expansion (lump sum)  $14,500.00  ASSUMPTIONS  Ourt fees above are based on the following assumptions:  1. We have assumed that the proposed project will not require the preparation Environmental Impact Statement in accordance with State Environmental (SEPA) and therefore our fee does not include the cost for preparation. 2. In accordance with NC General Statutes Chapter 130A Article 9 Solid Waste Management, a substantial amendment may require an evaluation Environmental Justice. We have not included this evaluation in our we can offer these services if NCDEQ makes these tasks a requirement. scope services, but 3. In accordance with NC General Statutes Chapter 130A Article 9 Solid Waste Management, asubstantial amendment may require a Traffic Study to evaluate the of the proposed amendment on local traffic. We have not included a traffic scope at this time, but we can offer these services if NCDEQ makes these study tasks a 4. Permit modifications for other activities outside oft the Phase 3Cell 1 would be considered  of Act an Policy  of regarding  impact in our  requirement. additional services,  5. Our fees do not include geotechnical borings or evaluation. 6. All permit fees will be paid directly by the County.  7. It is assumed that the development of the vertical expansion will not impact streams  or wetlands and therefore 404/401 permits are not required. 8. Fee for surveying during operation will be paid directly by the Owner.  any    Mr. Chris Stahl, Director January 12, 2023 Page3of3  9. Attendance at meetings not listed in the above scope of services shall be billed 10. Services for tasks other than those specifically detailed above shall be considered additional services and billed in açcordance with the attached Basic Fee Schedule.  accordance with the attached Basic Fee Schedule.  in  We appreciate your consideration for our services and look forward to  with any questions or  above is acceptable to you, please sign and return one (1) copy of the working attached you. Ifthe Services Agreement to us. Please do not hesitate to contact me ify youl have Consulting  need additional information. MCGILL ASSOCIATES, P.A. Marh Gthy MARK D. CATHEY, PE Vice President/ /Regional Manager Attachments: Consulting Services Agreement  Sincerely,  Basic Fee Schedule  CC; Scott Burwell, PE, McGill Associates, P.A. (via email) PaAwcCNRS Macon County Phase 3 Cell1 Permit Modification ClosurelAdminiContractsAdditional Proposal.docx  Services and New Proposals123-0112-    BUNNELL ENGINEERING  BI LAMMONS  January 12,2 2023 109 Sierra Drive Franklin, NC 28734 Attention: Subject:  Macon County Solid Waste Management Department  Mr. M. Chris Stahl Director  2023 Contract for Geotechnical Engineering Services Interim Waste Slope Stability ofl Phase: 3Cell1  Macon County Landfill Franklin, North Carolina Permit No. 5703-MSWLF-1992 BLBI Project No. J23-1101-25  DearMr. Stahl:  Bunnel-Lammons Engineering, Inc, (BLE) is pleased toj present this contract to provide Geotechnical Engineering design support services for the Phase 3 Cell 1 interim waste slope at the Macon Landfill. Included herein is a brief description of the background project information, a general County description ofour contract scope ofservices with related fee estimate, and authorization information.  PROJECT! INFORMATION  Thej project information below was obtained fromare request for proposal by/ M-dmAsoiates(Madi, during ai teleconferençe with) McGill on August 18 and 22, 2022. Additional information was obtained from McGill via email, from BLE's projcct records, and from documents downloaded from the Macon County owns and operates a recycling center and: solid waste disposal facility at 1448 Lakeside Drive in Franklin, North Carolina. The facility includes a Subtitle D municipal solid waste (MSW) landfill, convenience center, waste treatment and processing facility, material recycling facility,anda an The MSW facility includes two (2) inactive waste units [Phase I (6.6 acres) and Phase 2( (14.2 acres)] and one (1)active waste unit Phase 3 (22 acres). Phase 3 Cell 1 has been constructed andi is currently being filled. The final waste slopes ofPhase 30 Celllarep permitted fora3:1 H:V slope,. Macon County is planning to maximize the waste footprint within Cell 1 by constructing interim waste north and west sides to a temporary 2:1 H:V slope. McGill requested that BLE prepare slopes this proposal to provide the geotechnical support services to evaluate slope stability of the planned interim waste  NCDWM portal.  environmental education center.  on the  slopes.  6004 Ponders Court Grecoville, SC29515 ,854.208.1265 864.288.4430 sinfo@bletorpcom  BLECORP.COM    BIE  2023 Contract for Geotech Engr. Services -Interim Waste Slopes Phase. 3Celll  Macon Counly Landfill, North Carolina  Jamuary 12, 2023  BLE ProkMmh-I0/3  PROPOSED SCOPE OF SERVICES  McGillwill be designing the interim waste slope gradesofPhase: 3Cellla and will require geotechnical engineering support services provided by BLE, Those geotechnical services will include thei following: Global Stability ofthe proposed interim waste: slopes constructedi toa2 2:1 H:Vi inclination, and associated structural fill or subgrade slopes. Stability analyses is tol be performed models for cvaluation. The analysis will target an acceptable minimum on North Carolina requirements and geotechnical: standards of practice. factorofsafety based Engineering consultation related to landfill gas and lcachatc control and collection related Deliverables mayi includea av written report, drawings, andorconsuitationsa asn  using static  interim waste slope stability,  to  amodification to the permit for Phase 3 Celll.  neededtosupport  FEE ESTIMATE  BLE's fee for the proposed services willl be a lump sum ofS12,100. Invoices will be issued  on a percent complete basis.  monthly  AUTHORIZATION  As our written authorization for the above scope of services, please execute the attached Any exceptions to this contract or special requirements not covered int the contract should be the returned acceptance copy for the mutual consideration of both parties. Please note that attachedt and Conditions are a part oft this contract. Any Purchase Order issued to authorize this the should Terms  sheet and return the acceptance copy ofthis contract to) BLE,  acceptance  to  reference this document (123-1101-25).  project  CLOSING  We appreciate the opportunity to serve as your hydrogeological, geotechnical, and this site. Ifyou have any questions, please do not hesitate to contact us at (864)288-1265. CQA  consultant at  Sincerely,  BUNNELI-LAMMONS ENGINEERING, INC. Wwalybnler Andrew W. Alexander, P.G., RSM Consultant Hydrogeologist Attachments:  A. Kmsbers Larry Simorison, P.E Senior Engineer  Contract Terms and Conditions  2of2    2 G @    STATE OFNORTHCAROLINA COUNTY OF MACON  RESOLUTION OF THE MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTY TO BE: SURPLUS AND APPROVING A ONE YEAR LEASE  OFTHE SAME BY MACON COUNTY TO AG1, LLC.  THAT WHEREAS, Macon County owns certain real property being described in the Lease tOAGI,LLC,a) North Carolina Limited Liability Company,acopy ofwhichisa attached hereto; and  WHEREAS, Macon County does not presently have a use for the same; and  WHEREAS, Macon County desires to declare the same tol be surplus and authorize thee entry ofthel Lease to AG1,LLC, al North Carolinal Limited] Liability Company,acopy ofwhichi is attached  hereto, for the period of one year from February 14, 2023; and  WHEREAS, pursuant to N.C. Gen. Stat. S 160A-272, Macon County is authorized to enter into the Lease to AGI, LLC, a North Carolina Limited Liability Company, a copy of which is  attached hereto, upon the passing ofal Resolution authorizing the same. NOW THEREFORE, upon Motion of Commissioner  seconded by Commissioner  and duly approved, be it  hereby resolved by the Macon County Board of County Commissioners as follows:  RESOLVED, that Macon County will not have a need for the real property described in the LeasetoAGI,LLC,al North Carolinal LimitedL Liability Company,acopy ofwhichi is attached hereto and incorporated herein by reference for and during the term of such lease and does hereby declare  the same to be surplus property; and  RESOLVED, that Macon County does hereby authorize the entry into the Lease to AG1, LLC, a North Carolina Limited Liability Company, a copy of which is attached hereto and incorporated herein by reference, for the period of one year from February 14, 2023, through  February 13,2024; and  RESOLVED, thatl Derek Roland, Macon County Manager, is hereby yauthorizedande directed to fill ina any blanks upon the: same and execute said Lease to AG1,LLC., aN North Carolina Limited  Liability Company, on behalf of Macon County.  Adopted at the February 14, 2023, Regular Meeting of the Macon County Board of  Commissioners.    Paul Higdon, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to thel Board (Official Seal)  2    NORTH CAROLINA MACON COUNTY  LEASE' TOAGI,LLC, FROM: MACON COUNTY  A NORTH CAROLINA LIMITED LIABILITY COMPANY,  This lease is made this 14th day of February,2023, by and between MACON COUNTY, a body corporate and politic organized and existing under the laws of the State of North Carolina, hereinafter called the "Lessor," and AG1, LLC, a North Carolina Limited Liability  Company, hereinafter called the "Tenant."  WITNESSETH:  That, subject to the terms and conditions hereinafter set forth, the Landlord does hereby demise and let and the Tenant does hereby rent and hire from the Landlord, those certain premises (hereinafter referred to as the "Premises") located at the Macon County Business Development Center and more particularly shown in yellow and blue on Exhibit A attached (1) Premises. Lessor leases unto the Tenant, and the Tenant accepts upon the full terms and conditions of this lease, that certain space located in the Macon County Business Development Center at the Macon County Industrial Park near Franklin, NC, as specifically shown in yellow and blue on the drawing of the floor plan oft the Business Development Center which is attached hereto as Exhibit A and incorporated herein by reference as limited hereinafter. The space designated on the drawing attached hereto as Exhibit A in the color yellow is leased unto the Tenant for Tenant's exclusive use. The spaces outlined in blue and designated on the drawing as the Men's and Women's Restrooms, Lounge, Janitor's Closet, Corridors, Loading Dock, Halls and Waiting Room may be used by Tenant for Tenant's non-exclusive use in common with any other tenants in the Business Development Center and Lessor, together with such portion of the premises as is reasonably necessary for access, parking and use ofthe leased premises. (2) Term. Subject to the terms below, this lease shall commence February 14, 2023, and shall continue for a term expiring February 13, 2024. THAT NOTWITHSTANDING ANYTHING TOTHE CONIRARYCONTAINED HEREIN, LESSOR MAY END THIS LEASE UPON30 (3) Rent. The Macon County Business Development Center is owned by Macon County as a small business incubator to promote economic development and the growth of jobs in Macon County. The lease of the premises to Tenant is in furtherance oft that policy. The monthly rent for the aforementioned space is $1,840.00 per month. Rent is due and payable on the Ist day of  hereto and incorporated herein as limited hereinafter.  DAYSNOTICE TO TENANT WITHOUTLEGAL CONSEQUENCE  eachmonth in advance.    (4) Use of Premises. The leased premises shall only be used by Tenant for producing, packaging, and distributing lawful Industrial Hemp, lawful wholesale flower material and lawful CBD oil. No growing of plants shall occur upon the leased premises. Notwithstanding anything to the contrary contained herein, Tenant must at all times comply with all Federal, State and Local laws, statutes regulations and rules concerning the growth, manufacture, packaging and distribution of lawful Industrial Hemp and related products, including, but not limited to lawful CBD oil. Nothing contained in this Lease shall be construed to authorize Tenant to conduct any illegal activities whatsoever upon the leased premises and all illegal activities may not occur upon the leased premises and are hereby expressly prohibited by the terms ofthis Lease. (5) No Assignment. This lease shall not be assigned by Tenant nor shall Tenant sublet the leased (6) Tenant's Responsibilities for Repairs. Tenant agrees to accept the premises in their present condition and to maintain the interior components of the portionofthe premises leased to Tenant in a good state of repair during the term of this lease. Interior components shall include the floors, walls, ceilings, electrical components, lighting fixtures, plumbing, and plumbing fixtures. Tenant shall be responsible for interior repairs in the portions of the premises leased to it exclusively and in common with other tenants. Ifother spaçe in the Center is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area: shall share in the cost of such maintenance. At termination, Tenant shall surrender the premises to the Lessor in as good condition as they now are, except for ordinary wear and Lessor's Responsibilities) for Repairs. Lessor shall make all necessary repairs to the exterior ofthe premises, including the parking and driveway areas, exterior walls, windows, and roof. In the event the premises or any part thereof are substantially damaged by fire or other casualty to the extent that necessary repairs will exceed twenty percent of the value of the building, the parties agree that Lessor shall have no obligation to make the repairs and Lessor may elect to either (8) Maintenance. Tenant shall be solely responsible for all routine and recurring maintenance, including cleaning, trash removal and painting of the interior portion oft the premises leased to it exclusively and the portion of the premises leased to is as common area with other tenants. If other space is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost of such maintenance. Lessor shall continue to maintain the exterior premises including the parking areas, driveways, and (9). Abatement of Nuisances and Appearance. Tenant shall comply with all laws, rules, and regulations of any governmental jurisdiction applicable to the leased premises and shall take all measures neçessary to prevent or abate nuisances or other grievances arising out of the manner of the occupancy of the premises for its business purposes. Tenant shall further maintain the appearance of the premises in manner that is aesthetically pleasing and consistent with other business users in the neighborhood and shall not accumulate trash or debris nor display  premises or any portion thereof.  tearincident to the use oft the premises.  make the necessary repairs or to terminate the lease.  andscaping/mowing.  merchandise on the premises.  2    (10) Utilities. Lessee shall be responsible for furnishing its utilities for Unit D shown on Exhibit A attached hereto. Lessor will provide utilities for the balance ofthe leased premises. (11) Alterations. Tenant shall not make any alterations, additions, or improvements to the premises without first obtaining written permission from the Lessor and any such alterations, additions or improvements which are permitted shall inure to the benefit of the Lessor upon (12) Indemnfication. Tenant shall indemnify Lessor and hold it harmless from and against and all claims, actions, damages, liability and expense in connection with the loss of life, any personal injury or damage to property occurring in or about, or arising out of, the leased premises, or occasioned wholly or in part by any act or omission of Tenant, its agents, licensees, concessionaires, customers or employees. In the event Lessor shall be made a party to any litigation, commenced by or against Tenant, its agents, licensees, concessionaires, customers, or employees, then Tenant shall protect and hold Lessor harmless and shall pay all costs, expenses andi reasonable attorneys' fees included or paid by Lessor in connection with such litigation. (13) Environmental Matters. With respect to any pollutants, contaminants, chemicals, or industrial, toxic or hazardous substance or material defined as such in, or for purposes of, all applicable environmental laws, rules, regulations and ordinances now or hereafter in effect ("Environmental Laws"), including without limitation, any waste constituents coming within the definition or list of hazardous substances in 40 C.F.R. SS 261.1 through 261.33 ("Hazardous Material"), the Tenant represents, warrants and covenants that it will indemnify and hold Lessor harmless from and against any and all losses, liabilities, damages, injuries, interest, deficiencies, fines, penalties, costs, expenses, attorneys' fees, disbursements, and costs of investigation and clean-up, including without limitation, claims, suits, and proceedings by federal, state, or local government authorities with respect to, or as a direct or indirect result of (i) the presence on or under, or the escape, seepage, leakage, spillage, discharge, emission, discharging or releasing from, the property of any Hazardous Material, if such occurs during the term of the lease, (ii) any other environmental pollution, including without limitation, any contaminant, waste, irritant or pollutant, discharged into or otherwise contained in the environment at or adjacent to the property ifsuch occurs during the term oft the lease, (ii) non-compliance relating to the Tenant's business or the property with any Environmental Law or any other federal, state or local statute, law, ordinance, rule, regulation, order or decree, or (v) the inaccuracy, misrepresentation or violation or default of or under any matter set forth in this section unless any such loss, liability, damage, injury or the like is directly caused by negligent acts of the Lessor. In addition, the Tenant shall at all times keep on file with the Macon County Fire Marshall a list of any of the materials, substances, or chemicals described in this paragraph and stored or kept on the leased (14) Incidents of Default. Each and every tern1 of this lease is a material part of this lease and continuation of the lease is conditioned on the parties' adherence to its terms. The breach or threatened breach ofany of the lease terms by the Tenant shall be deemed an incident of default. A declaration ofinsolvency or the filing of a bankruptcy by the Tenant shall also be deemed an incident of default. In the event Tenant defaults as defined in paragraph, Lessor may declare the  expiration oft the lease and surrender of the premises by the Tenant.  premises.  3    lease terminated and retake possession of the premises upon allowing Tenant a reasonable time  tov vacate the premises and remove its personal property from the premises. duplicate originals, one of which is retained by each oft the parties.  In testimony whereof, the parties have signed this lease on the date first written above in  COUNTY OF MACON  By:  Macon County Manager  AG1, LLC, al North Carolina Limited Liability Company  By: President  4    Exhibit A Lease to. AG1,LLC al North Carolina LimitedLiabiliy Company  KEY: Tenant's Exclusive Use  Non-exclusive common areas  2    STATE OF NORTH CAROLINA COUNTY OF MACON  LEASE FROM MACON COUNTY MACON COUNTY BOARD OF EDUCATION  to  This lease is made this day of February 2023, by and between MACON COUNTY,a body corporate and politic organized and existing under the laws of the State of North Carolina, hereinafter called the 'Lessor," and MACON COUNTY BOARD OF EDUCATION, hereinafter  called the "Tenant."  WITNESSETH:  That, subject to the terms and conditions hereinafter set forth, the Lessor does hereby demise and let and the Tenant does hereby rent and hire from the Lessor, those certain premises (hereinafter referred to as the "Premises") known as Units D and E, Macon County Business Development Center, 185 Industrial Park Rd, Franklin, NC28734 and more particularly depicted (1) Premises. Lessor leases unto the Tenant, and the Tenant accepts upon the full terms and conditions of this lease, that certain space known as Units D and E, Macon County Business Development Center located at the Macon County Industrial Park, 185 Industrial Park Rd, Franklin, NC, 28734, said units being more particularly highlighted on the attached drawing of the floor plan of the Business Development Center attached hereto as Exhibit A and incorporated by reference. Tenant shall further have the non-exclusive right to use, along with the rights of other tenants within the Development Center, those certain common areas as the Men's and Women's Restrooms, Lounge, Janitor's Closet, Corridors, Loading Dock, Halls and Waiting Room, the: same being highlighted in blue on the attached Exhibit A, together with such portion of the premises as (2) Term. Subject to the terms below, this lease shall commence February 14th, 2023, and shall continue for a period of one (1) year. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, LESSOR, AT LESSOR'S SOLE DISCRETION, MAY TERMINATE THIS LEASE UPON 30 DAYS NOTICE TO TENANT WITHOUT LEGAL (3) Rent. The Macon County Business Development Center is owned by Macon County asa small business incubator to promote economic development and the growth of jobs in Macon County. The lease of the premises to Tenant is in furtherance ofthat policy given that the Macon County Board of Education does hereby agree to and shall use the leased premises for Science, Technology, Engineering and Mathematics, hereinafter "STEM" educational purpose during the term of this Lease. The parties hereto recognize and agree that the STEM program helps equip  on Exhibit A attached hereto and incorporated by reference.  isi reasonably necessary for access, parking and use oft the leased premises.  CONSEQUENCE.    students inj problem solving and education to ready students to be gainfully employed and thereby promotes economic development and the growth of jobs in Macon County. The payment of monthly rent for the aforementioned space is waived by the County and the agreement of the Macon County Board of Education to use the lease premises only for STEM educational purposes (4) Use of Premises. The leased premises shall only be used by Tenant for Macon County STEM educational purposes. Further, there shall be no use of the leased premises by students participating in the STEM educational program without appropriate and adequate adult Macon County School Personnel being present upon the leased premises at all times and appropriately supervising the students participating in the STEM educational program. The students participating in the STEM educational program shall at no time interfere with the activities and (5) No Assignment. This lease shall not be assigned by Tenant nor shall Tenant sublet the (6) Tenant's Responsibilities: for Repairs. Tenant agrees to accept the premises in their present condition and to maintain the interior components oft the portion oft the premises leased to Tenant inagood state ofi repair during the term ofthis lease. Interior components shall include the floors, walls, ceilings, electrical components, lighting fixtures, plumbing and plumbing fixtures. Tenant shall be responsible for interior repairs in the portions oft the premises leased to ite exclusively and inc common with other tenants. If other space in the Center is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost of such maintenance. At termination, Tenant shall surrender the premises to the Lessori in as good condition as they now are, except for ordinary wear and tear incident to the use of the premises. Lessor makes no warranty whatsoever concering the adequacy of the leased (7) Lessor's Responsibilities) for Repairs. Lessor shall make all necessary repairs to the exterior oft the premises, including the parking and driveway areas, exterior walls, windows and roof. In the event the premises or any part thereofare: substantially damaged by fire orother casualty to the extent that necessary repairs will exceed twenty percent of the value of the building, the parties agree that Lessor shall have no obligation to make the repairs and Lessor may elect to either make (8) Maintenance. Tenant shall be solely responsible for all routine and recurring maintenance, including cleaning, trash removal and painting of the interior portion oft the premises leased to it exclusively and the portion oft the premises leased toi is as common area with othertenants. Ifother space is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost ofs such maintenance. Lessor shall continue to maintain the exterior premises including the parking areas, driveways and landscaping/mowing.  during the term ofthe Lease shall constitute the consideration for this Lease  business of other tenants in the Business Development Center.  leased premises or any portion thereof.  premises for use by Tenant for STEM educational purposes.  the necessary repairs or to terminate the lease.  2    (9) Abatement of Nuisances and Appearance. Tenant shall comply with all laws, rules and regulations of any governmental jurisdiction applicable to the leased premises and shall take all measures necessary to prevent or abate nuisances or other grievances arising out oft the manner of the occupancy of the premises for its business purposes. Tenant shall further maintain the appearance of the premises in manner that is aesthetically pleasing and consistent with other business users in the neighborhood and shall not accumulate trash or debris nor display (10) Utilities. Lessee shall be responsible for furnishing its utilities for Unit D. and E: shown on Exhibit A attached hereto. Lessor will provide utilities for the balance oft the leased premises. (11) Alterations. Tenant shall not make any alterations, additions or improvements to the premises without first obtaining written permission from the Lessor and any such alterations, additions or improvements which are permitted shall inure to the benefit of the Lessor upon (12) Indemnification. Tenant shall indemnify Lessor and holdit harmless from and against any and all claims, actions, damages, liability and expense in connection with the loss oflife, personal injury or damage to property occurring in or about, or arising out of, the leased premises, or occasioned wholly or in part by any act or omission of Tenant, its agents, licensees, concessionaires, customers or employees. In the event Lessor shall be made a party to any litigation, commenced by or against Tenant, its agents, licensees, concessionaires, customers or employees, then Tenant shall protect and hold Lessor harmless and shall pay all costs, expenses and reasonable attorneys' fees included or paid by Lessor in connection with such litigation. (13) Environmental Matters. With respect to any pollutants, contaminants, chemicals, or industrial, toxic or hazardous substance or material defined as such in, or for purposes of, all applicable environmental laws, rules, regulations and ordinances now or hereafter in effect ("Environmental Laws"), including without limitation, any waste constituents coming within the definition or list of hazardous substances in 40 C.F.R. $8 261.1 through 261.33 ("Hazardous Material"), the Tenant represents, warrants and covenants that it will indemnify and hold Lessor harmless from and against any and all losses, liabilities, damages, injuries, interest, deficiencies, fines, penalties, costs, expenses, attorneys' fees, disbursements, and costs of investigation and clean-up, including without limitation, claims, suits, and proceedings by federal, state, or local government authorities with respect to, or as a direct or indirect result of (i) the presence on or under, or the escape, seepage, leakage,spillage, discharge, emission, discharging or releasing from, the property of any Hazardous Material, ifs such occurs during the term of the lease, (ii) any other environmental pollution, including without limitation, any contaminant, waste, irritant or pollutant, discharged into or otherwise contained in the environment at or adjacent to the property if such occurs during the term of the lease, (ii) non-compliance relating to the Tenant's business or the property with any Environmental Law or any other federal, state or local statute, law, ordinance, rule, regulation, order or decree, or (iv)t the inaccuracy, misrepresentation or violation or default of or under any matter set forth in this section unless any such loss, liability, damage, injury or the  merchandise on the premises.  expiration ofthe lease and surrender oft the premises by the Tenant.  3    likei is directly caused by negligent acts oft the Lessor. In addition, the Tenant shall at all times keep on file with the Macon County Fire Marshall al list ofany ofthe materials, substances, or chemicals (14) Incidents of Default. Each and every term of this lease is a material part of this lease and continuation of the lease is conditioned on the parties' adherence to its terms. The breach or threatened breach of any oft the lease terms by the Tenant shall be deemed an incident of default. A declaration ofinsolvency or the filing of a petition of bankruptcy by the Tenant shall also be deemed an incident of default. In the event Tenant defaults as defined in this paragraph, Lessor may declare the lease terminated and retake possession of the premises upon allowing Tenant a reasonable time to vacate the premises and remove its personal property from the premises.  described in this paragraph and stored or kept on the leased premises.  Int testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one of which is retained by each oft the parties.  COUNTY OF MACON Macon County Manager  By:  Macon County Board ofl Education  By:  4    STATE OF NORTH CAROLINA COUNTY OF MACON  RESOLUTION OF THE MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTY TO BE: SURPLUS AND APPROVING A ONE YEAR LEASE OFTHE SAME BY MACON COUNTY TOTECO SSL INC, A TENNESSEE BUSINESS  CORPORATION.  THAT WHEREAS, Macon County owns certain real property being described in the Lease to TECO SSL INC., a Tennessee Business Corporation, a copy of which is attached hereto; and  WHEREAS, Macon County does not presently have a use for the same; and  WHEREAS, Macon County desires to declarei the samet tob bes surplus and authorize the entry oft the Lease to TECO SSL INC., a Tennessee Business Corporation, a copy ofwhich is attached  hereto, for the period ofone year from February 14, 2023; and  WHEREAS, pursuant tol N.C. Gen. Stat. $ 160A-272, Macon County is authorized to enter into thel Lease to TECOSSLINC., aTennessee Business Corporation, a copy ofwhichi is attached  hereto, upon the passing ofa Resolution authorizing the same.  NOW THEREFORE, upon Motion of Commissioner.  seconded by Commissioner  and duly approved, bei it  hereby resolved by the Macon County Board of County Commissioners as follows:  RESOLVED, that Macon County will not have ai need for the real property described in the Lease to TECO SSL INC., a Tennessee Business Corporation, a copy of which is attached hereto andi incorporated herein by reference for and during the term of such lease and does hereby declare  the same to be surplus property; and  RESOLVED, that Macon County does hereby authorize the entry into the Lease to TECO SSL INC., a Tennessee Business Corporation, a copy ofwhich isa attached hereto and incorporated herein by reference, for the period of one year from February 14, 2023, through the end of  February 13, 2024; and  RESOLVED, that Derek Roland, Macon County Mmgskhantyahwinian: directed to fill in any blanks upon the same and execute said Lease to TECO SSL INC., a Tennessee  Business Corporation, on behalfofMacon County.  Adopted at the February 14, 2023, Regular Meeting of the Macon County Board of  Commissioners.    Paul Higdon, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Maçon County Manager and Clerk to the Board (Official Seal)  2    NORTH CAROLINA MACON COUNTY  LEASE TO TECO SSLI INC., A TENNESSEE BUSINESS CORPORATION, FROM MACON COUNTY  This lease is made this 14th day of February, 2023, by and between MACON COUNTY,a body corporate and politic organized and existing under the laws oft the State of North Carolina, hereinafter called the "Lessor," and TECO SSL INC., a Tennessee Business Corporation,  hereinafter called the Tenant."  WITNESSETH:  That, subject to the terms and conditions hereinafter set forth, the Landlord does hereby demise and let and the Tenant does hereby rent and hire from the Landlord, those certain premises (hereinafter referred to as the "Premises") located at the Macon County Business Development Center and more particularly shown in yellow and blue on Exhibit A attached (1) Premises. Lessor leases unto the Tenant, and the Tenant accepts upon the full terms and conditions of this lease, that certain space located in the Macon County Business Development Center at the Macon County Industrial Park near Franklin, NC, as specifically shown in yellow and blue on the drawing of the floor plan of the Business Development Center which is attached hereto as Exhibit A and incorporated herein by reference as limited hereinafter. The space designated on the drawing attached hereto as Exhibit A in the color yellow is leased unto the Tenant for Tenant's exclusive use. The spaces outlined in blue and designated on the drawing as the Men's and Women's Restrooms, Lounge, Janitor's Closet, Corridors, Loading Dock, Halls and Waiting Room may be used by Tenant for Tenant's non-exclusive use in common with any other tenants in the Business Development Center and Lessor, together with such portion of the premises as is reasonably necessary for açcess, parking and use of the leased premises. (2) Term. Subject to the terms below, this lease shall commence February 14, 2023, and shall continue for a term expiring at the end of February 13, 2024. THAT NOTHITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, LESSOR MAY END THIS LEASE UPON301 DAYSNOTICE TO TENANT WITHOUTLEGAL CONSEOUENCE. (3) Rent. The Macon County Business Development Center is owned by Macon County asa small business incubator to promote economic development and the growth of jobs in Macon County. The lease of the premises to Tenant is in furtherance oft that policy. The monthly rent for the aforementioned space is $1,218.00 per month. Rent is due and payable on the 14th day of  hereto and incorporated herein as limited hereinafter.  each month in advance.    (4) Use of Premises. The leased premises shall only be used by Tenant for a business that does Design & Manufacture LED Paint Inspection Lighting Systems for OEM Automotive (5) No Assignment. This lease shall not be assigned by Tenant nor shall Tenant sublet the leased (6) Tenant's Responsibilities for Repairs. Tenant agrees to accept the premises in their present condition and to maintain the interior components of the portion oft the premises leased to Tenant ina good state of repair during the term of this lease. Interior components shall include the floors, walls, ceilings, electrical components, lighting fixtures, plumbing and plumbing fixtures. Tenant shall be responsible for interior repairs in the portions of the premises leased to it exclusively and in common with other tenants. If other space in the Center is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost of such maintenance. At termination, Tenant shall surrender the premises to the Lessor in as good condition as they now are, except for ordinary wear and (7)Lessor's Responsibilities, for Repairs. Lessor shall make all necessary repairs to the exterior of the premises, including the parking and driveway areas, exterior walls, windows and roof. In the event the premises or any part thereof are substantially damaged by fire or other casualty to the extent that necessary repairs will exceed twenty percent of the value of the building, the parties agree that Lessor shall have no obligation to make the repairs and Lessor may elect to either 8)Maintenance. Tenant shall be solely responsible for all routine and recurring maintenance, including cleaning, trash removal and painting of the interior portion of the premises leased to it exclusively and the portion of the premises leased to is as common area with other tenants. If other space is leased to existing or additional tenants, the tenants shall establish aj procedure by which all tenants using the common area shall share in the cost of such maintenance. Lessor shall continue to maintain the exterior premises including the parking areas, driveways and 9)Abatement of Nuisances and Appearance. Tenant shall comply with all laws, rules and regulations of any governmental jurisdiction applicable to the leased premises and shall take all measures necessary to prevent or abate nuisances or other grievances arising out of the manner of the occupancy of the premises for its business purposes. Tenant shall further maintain the appearance of the premises in manner that is aesthetically pleasing and consistent with other business users in the neighborhood and shall not accumulate trash or debris nor display (10)Utilities. Lessee shall be responsible for furnishing its utilities for Unit B shown on Exhibit A attached hereto. Lessor will provide utilities for the balance of the leased premises.  Manufacturers such as TESLA, TOYOTA, FORD etc.  premises or any portion thereof.  teari incident to the use ofthe premises.  make the necessary repairs or to terminate the lease.  andscapingmowing.  merchandise on the premises.  2    Allerations. Tenant shall not make any alterations, additions or improvements to the premises without first obtaining written permission from the Lessor and any such alterations, additions or improvements which are permitted shall inure to the benefit of the Lessor upon 12Indemmfication. Tenant shall indemnify Lessor and hold it harmless from and against any and all claims, actions, damages, liability and expense in connection with the loss of life, personal injury or damage to property occurring in or about, or arising out of, the leased premises, or occasioned wholly or in part by any act or omission of Tenant, its agents, licensees, concessionaires, customers or employees. In the event Lessor shall be made a party to any litigation, commenced by or against Tenant, its agents, licensees, concessionaires, customers or employees, then Tenant shall protect and hold Lessor harmless and shall pay all costs, expenses and reasonable attorneys' fees included or paid by Lessori in connection with such litigation. 13Emvironmenta Matters. With respect to any pollutants, contaminants, chemicals, or industrial, toxic or hazardous substance or material defined as such in, or for purposes of, all applicable environmental laws, rules, regulations and ordinances now or hereafter in effect ("Environmental Laws"), including without limitation, any waste constituents coming within the definition or list of hazardous substances in 40 C.F.R. $8 261.I through 261.33 ("Hazardous Material"), the Tenant represents, warrants and covenants that it will indemnify and hold Lessor harmless from and against any and all losses, liabilities, damages, injuries, interest, deficiencies, fines, penalties, costs, expenses, attorneys' fees, disbursements, and costs of investigation and clean-up, including without limitation, claims, suits, and proceedings by federal, state, or local government authorities with respect to, or as a direct or indirect result of (i) the presence on or under, or the escape, seepage, leakage, spillage, discharge, emission, discharging or releasing from, the property of any Hazardous Material, ifsuch occurs during the term of the lease, () any other environmental pollution, including without limitation, any contaminant, waste, irritant or pollutant, discharged into or otherwise contained in the environment at or adjacent to the property ifs such occurs during the term of the lease, (iti) non-compliance relating to the Tenant's business or the property with any Environmental Law or any other federal, state or local statute, law, ordinance, rule, regulation, order or decree, or (iv) the inaccuracy, misrepresentation or violation or default of or under any matter set forth in this section unless any such loss, liability, damage, injury or the like is directly caused by negligent acts of the Lessor. In addition, the Tenant shall at all times keep on file with the Macon County Fire Marshall a list of any of the materials, substances, or chemicals described in this paragraph and stored or kept on the leased (14)Incidents of Defaull. Each and every term of this lease is a material part of this lease and continuation of the lease is conditioned on the parties' adherence to its terms. The breach or threatened breach ofany of the lease terms by the Tenant shall be deemed an incident of default. A declaration ofinsolvency or the filing of a petition of bankruptcy by the Tenant shall also be deemed an incident of default. In the event Tenant defaults as defined in this paragraph, Lessor may declare the lease terminated and retake possession of the premises upon allowing Tenant a reasonable time to vaçate the premises and remove its personal property from the premises.  expiration ofthe lease and surrender oft the premises by the Tenant.  premises.  3    (15) E-Verification. Tenant shall comply with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes. Further, ifTenant utilizes a subcontractor, Tenant shall require the subcontractor to comply with the requirements of Article 2 of Chapter 64 of the General  Statutes.  Int testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one ofwhich is retained by each oft the parties.  COUNTY OF MACON Macon County Manager  By:  TECOSSL INC. By: President  ATennessee Business Corporation  4    EXAIBIT A    STATE OFNORTH CAROLINA COUNTY OF MACON  RESOLUTION OFTHE MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTY TO BE SURPLUS AND APPROVING A ONE YEAR LEASE OF THE SAME BY MACON COUNTYTO WATERWHEEL MANUFACTURING A  NORTH CAROLINA BUSINESS CORPORATION.  THAT WHEREAS, Macon County owns certain real property being described in the Lease to Waterwheel Manufacturing, Inc, al North Carolina Business Corporation, a copy of which is  attached hereto; and  WHEREAS, Macon County does not presently have a use: for the same; and  WHEREAS, Macon County desires to declare the same to be surplus and authorize the entry of the Lease to WATERWHEEL MANUFACTURING, INC, a copy of which is attached hereto,  for the period ofc one year from February 14, 2023; and  WHEREAS, pursuant to N.C. Gen. Stat. $ 160A-272, Macon County is authorized to enter into the Lease to WATERWHEEL MANUFACTURING, INC, a North Carolina Business Corporation, a copy of which is attached hereto, upon the passing of a Resolution authorizing the  same.  NOW THEREFORE, upon Motion of Commissioner  seconded by Commissioner  and duly approved, be it  hereby resolved by the Macon County Board ofCounty Commissioners as follows:  RESOLVED, that Macon County will not have a need for the real property described in the Lease Waterwheel Manufacturing, Inc, a North Carolina Business Corporation, a copy of which is attached hereto and incorporated herein by reference for and during the term of such  lease and does hereby declare the same to be surplus property; and  RESOLVED, that Macon County does hereby authorize the entry into the Lease Waterwheel Manufacturing, Inc, a North Carolina Business Corporation, a copy of which is attached hereto and incorporated herein by reference, for the period of one year from February  14,2021, through February 13, 2024; and  RESOLVED, that Derek Roland, Macon County Manager,is hereby authorized and directed to fill in any blanks upon the same and execute said Lease to Waterwheel Manufacturing,  Inc, a North Carolina Business Corporation, on behalfofMacon County.  Adopted at the February 14, 2023, , Regular Meeting of the Macon County Board of  Commissioners..    Paul Higdon, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to the Board (Official Seal)  2    NORTHCAROLINA MACON COUNTY  LEASE TO WATERWHEEL MANUFACTURING INC, A NORTH CAROLINA BUSINESS CORPORATION,FROM MACON COUNTY  This lease is made this 14th day of February, 2023, by and between MACON COUNTY, a body corporate and politic organized and existing under the laws of the State of North Carolina, hereinafter called the "Lessor," and Waterwheel Manufacturing, Inc, a North  Carolina Business Corporation, hereinafter called the "Tenant."  WITNESSETH:  That, subject to the terms and conditions hereinafter set forth, the Landlord does hereby demise and let and the Tenant does hereby rent and hire from the Landlord, those certain premises (hereinafter referred to as the Premises") located at the Macon County Business Development Center and more particularly shown in yellow and blue on Exhibit A attached (1) Premises. Lessor leases unto the Tenant, and the Tenant accepts upon the full terms and conditions ofthis lease, that certain spaçe located in the Maçon County Business Development Center at the Macon County Industrial Park near Franklin, NC, as specifically shown in yellow and blue on the drawing of the floor plan of the Business Development Center which is attached hereto as Exhibit A and incorporated herein by reference as limited hereinafter. The space designated on the drawing attached hereto as Exhibit A in the color yellow is leased unto the Tenant for Tenant's exclusive use. The spaces outlined in blue and designated on the drawing as the Men's and Women's Restrooms, Lounge, Janitor's Closet, Corridors and Loading Dock may be used by Tenant for Tenant's non-exclusive use in common with any other tenants in the Business Development Center and Lessor, together with such portion of the premises as is (2) Term. Subject to the terms below, this lease shall commence February 14, 2023 and shall continue for a term expiring at the end of February 13, 2024. ILATAOTVTISTAMPIANG ANYTHING TO THE CONIRARYCONTAINED HEREIN, LESSOR. MAYEND THIS LEASE UPON. 30 DAYS NOTICETO TENANT ITHOUTLEGAL CONSEQUENCE (3) Rent. The Macon County Business Development Center is owned by Macon County as a small business incubator to promote eçonomic development and the growth of jobs in Macon County. The lease oft the premises to Tenant is in furtherançe of that policy. The monthly rent for the aforementioned space is $212.00 per month. Rent is due and payable on the Ist day of each  hereto and incorporated herein as limited hereinafter.  reasonably necessary for access, parking and use oft the leased premises.  month in advance.    (4) Use of Premises. The leased premises shall only be used by Tenant for a business that does (5) No Assignment. This lease shall not be assigned by Tenant nor shall Tenant sublet the leased (6) Tenant's Responsibilities for Repairs. Tenant agrees to accept the premises in their present condition and to maintain the interior components oft the portion oft the premises leased to Tenant ina good state of repair during the term of this lease. Interior components shall include the floors, walls, ceilings, electrical components, lighting fixtures, plumbing and plumbing fixtures. Tenant shall be responsible for interior repairs in the portions of the premises leased to it exclusively and in common with other tenants. Ifc other space in the Center is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost of such maintenance. At termination, Tenant shall surrender the premises to the Lessor in as good condition as they now are, except for ordinary wear and (7) Lessor's Responsibilities: for Repairs. Lessor shall make all necessary repairs to the exterior ofthe premises, including the parking and driveway areas, exterior walls, windows and roof. In the event the premises or any part thereof are substantially damaged by fire or other casualty to the extent that necessary repairs will exceed twenty percent of the value of the building, the parties agree that Lessor shall have no obligation to make the repairs and Lessor may elect to (8) Maintenance. Tenant shall be solely responsible for all routine and recurring maintenance, including cleaning, trash removal and painting of the interior portion of the premises leased to it exclusively and the portion of the premises leased to is as common area with other tenants. Ifother space is leased to existing or additional tenants, the tenants shall establish a procedure by which all tenants using the common area shall share in the cost of suchi maintenance. Lessor shall continue to maintain the exterior premises including the (9) Abatement of Nuisances and Appearance. Tenant shall comply with all laws, rules and regulations of any governmental jurisdiction applicable to the leased premises and shall take all: measures neçessary to prevent or abate nuisances or other grievances arising out of the manner of the occupancy oft the premises fori its business purposes. Tenant shall further maintain the appearance of the premises in manner that is aesthetically pleasing and consistent with other business users in the neighborhood and shall not accumulate trash (10) Ulilities. Lessee shall be responsible for furnishing its utilities for Unit C, shown on Exhibit A attached hereto. Lessor will provide utilities for the balance ofthe leased premises.  Waterwheel Engineering &Design, Marketing and Sales  premises or any portion thereof.  tearincident to the use oft the premises.  either make the necessary repairs or to terminate the lease.  parking areas, driveways and andscaping/mowing.  or debris nor displaym merchandise on the premises.  2    (IAlterations. Tenant shall not make any alterations, additions or improvements to the premises without first obtaining written permission from the Lessor and any such alterations, additions or improvements which are permitted shall inure to the benefit of the Lessor upon (2Indenmfication Tenant shall indemnify Lessor and hold it harmless from and against any and all claims, actions, damages, liability and expense in connection with the loss of life, personal injury or damage to property occurring in or about, or arising out of, the leased premises, or occasioned wholly ori in part by any act or omission ofTenant, its agents, licensees, concessionaires, customers or employees. In the event Lessor shall be made a party to any litigation, commenced by or against Tenant, its agents, licensees, concessionaires, customers or employees, then Tenant shall protect and hold Lessor harmless and shall pay all costs, expenses and reasonable attorneys' fees included or paid by Lessor in connection with such litigation. (13) Environmental Matters. With respect to any pollutants, contaminants, chemicals, or industrial, toxic or hazardous substance or material defined as such in, or for purposes of, all applicable environmental laws, rules, regulations and ordinances now or hereafter in effect ("Environmental Laws"),including without limitation, any waste constituents coming within the definition or list of hazardous substances in 40 C.F.R. SS 261.1 through 261.33 ("Hazardous Material"), the Tenant represents, warrants and covenants that it will indemnify and hold Lessor harmless from and against any and all losses, liabilities, damages, injuries, interest, deficiencies, fines, penalties, costs, expenses, attorneys' fees, disbursements, and costs of investigation and clean-up, including without limitation, claims, suits, and proceedings by federal, state, or local government authorities with respect to, or as a direct or indirect result of (i) the presence onor under, or the escape, seepage, leakage, spillage, discharge, emission, discharging or releasing from, the property of any Hazardous Material, if such occurs during the term of the lease, (ii) any other environmental pollution, including without limitation, any contaminant, waste, irritant or pollutant, discharged into or otherwise contained in the environment at or adjacent to the property ifsuch occurs during the term of the lease, (iii) non-compliance relating to the Tenant's business or the property with any Environmental Law or any other federal, state or local statute, law, ordinance, rule, regulation, order or decree, or (iv) the inaccuracy, misrepresentation or violation or default of or under any matter set forth in this section unless any such loss, liability, damage, injury or the like is directly caused by negligent acts of the Lessor. In addition, the Tenant shall at all times keep on file with the Macon County Fire Marshall a list of any of the materials, substances, or chemicals described in this paragraph and stored or kept on the leased (14) Incidents of Default. Each and every term of this lease is a material part of this lease and continuation of the lease is conditioned on the parties' adherence to its terms. The breach or threatened breach of any oft the lease terms by the Tenant shall be deemed an incident ofdefault. A declaration ofinsolvency or the filing of a petition of bankruptcy by the Tenant shall also be deemed an incident of default. In the event Tenant defaults as defined in this paragraph, Lessor may declare the lease terminated and retake possession of the premises upon allowing Tenant a reasonable time to vacate the premises and remove its personal property from the premises.  expiration ofthe lease and surrender of the premises by the Tenant.  premises.  3    (15) E-Verification. Tenant shall comply with the requirements of Article 2 ofChapter 64 of the North Carolina General Statutes. Further, ifTenant utilizes a subcontractor, Tenant shall require the subcontractor to comply with the requirements of Article 2 of Chapter 64 of the General  Statutes.  In testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one of which is retained by each oft the parties.  COUNTY OF MACON Macon County Manager  By:  WATERWHEEL MANUFACTURING, INC A North Carolina Business Corporation  By: President  4    LJ  Ei    Other wastes Groundwater remediation project dischargesd Agriculturee Silviculturef Non-residential Development Animal Operations' Notes:  No Noc Yes Yes Yes Yes Yes Yes No Yes Yes Yes  Noc Yes Yes Yes Yes Yes Yes Yes  Noo Yes Yes Yes Yes Yes Yes Yes  Noc Yes Yes Yes Yes Yes Yes Yes  Noo No Yes Yes Yes Yes No No  Residential Development 9 No Yes Nonpoint Source Pollutionh Yes Yes   Permitted pursuant to 15A NCAC 02B.0104 b Except non-process industrial discharges are allowed C Only allowed if specified in 15A NCAC 02B.0104 d Where no other practical alternative exists  el In' WS-I watersheds and Critical Areas of WS-II and WS-III watersheds, agricultural activities conducted after 1/1/1993 shall maintain a minimum 10 foot vegetated setback or equivalent control as determined by SWCC along all perennial waters indicated on most reçent version of USGS 1:24000 scale (7.5 minute) topographic maps or as determined by local government Subject to Forest Practice Guidelines Related to Water Quality (02 NCAC60C. .0100 to. .0209) h NPS pollution shall not have adverse impact, as defined in 1SANCAC02H.1002, on useas 'Animal operations deemed permitted, as defined in SANCACO2T,0103 and permitted under  studies. Effective 4/1/2018  9 See density requirements in 15A NCAC 02B.0624 water supply or any other designated use.  15ANCAC 02T.1300. $156.32.  WATERSHED AREAS- DENSITY AND BUILT-UPON LIMITS  (A)Project Density. The following maximum allowable project densities and minimum lot sizes shall apply to aj project according to the classification oft the water supply watershed where it isl located, its relative location in the watershed, its project density, and the type of  development:  Maximum Allowable Project Density or Minimum Lot Size Density Development Single-Family Non-residential  Water Supply Classification WS-I  Location in the Watershed  Detached Residential  and all other residential*  Not Applicable: Watershed shall remain undeveloped except for the following uses when they cannot be  14    avoided: power transmission lines, restricted access roads, and structures associated with water withdrawal, treatment and distribution oft the WS-I water. Built-upon area shall be designed and located to minimize stormwater runoff  impact to receiving waters.  WS-II  CA BW CA BW  1 dwelling unit 6% built-upon (du) per 2 acres area ldu per 1a acre 12% built-upon duj per I acre 12%b built-upon 2d du per 1 acre 24% built-upon 2dup perl lacre 18%built upon  area** area area** area**  WS-III  WS-EQW  For the purposes of calculating built-upon area, total project area shall include total acreage in the tact on which the projecti ist to be developed. ** SNIAS allowed upon approval by adapAsnw  see Section Cb below  (B).Additional Requirements. In addition to complying with the project density requirements of (I) Vegetated Conveyances. Stormwater runoff from the project shall be released to vegetated areas as dispersed flow or transported by vegetated conveyances to the maximum extent practicable. In determining whether this criteria has been met, the County shall take into accounts site-specific factors such as topography and site layout as well as protectionofwater quality. Vegetated conveyances shall be maintained in perpetuity to ensure that they function as designed. Vegetated conveyances that meet the following criteria shall be (a) Side slopes shall be no. steeper than 3:1 (horizontal to vertical) unless iti is demonstrated to the local government that the soils and vegetation will remain stable in perpetuity based on engineering calculations and on-site. soil investigation; and (b) The conveyance shall be designed SO that it does not erode during the peak flow from the 10-year storm event as demonstrated by engineering calculations. (2) Curb Outlet Systems. In lieu of vegetated conveyances, projects shall have the option to use curb and gutter with outlets to convey stormwater to grassed swales or vegetated areas. Requirements for these curb outlet systems shall be as follows:  Paragraph (A) above, projects shall comply with the following:  deemed to satisfy the requirements of this sub-paragraph:  15    (a) The curb outlets shall be located such that the swale or vegetated area can carry the peak flow from the 10-year storm and at a non-erosive velocity; (b) The longitudinal slope oft the swale or vegetated area shall not exceed 5% except where not practical due toj physical constraints. In these cases, devices to: slow the rate ofrunoffa and encourage infiltration to reduce pollutant delivery shall bej provided; (c) The swale's cross section shall be trapezoidal with a minimum bottom width of2 feet; (d) The side slopes of the swale or vegetated area shall be no steeper than 3:1 (horizontal (e) The minimum length ofthe swale or vegetated area shall be 1001 feet; and (f) Projects may use treatment swales designed in accordance with 15A NCAC 02H.1061  to vertical);  in lieu oft the requirements specified in (a) through (e) above.  (C)Special Nonresidential Intensity Allocations (SNIA).  In WS-II-Balance of Watershed, WS-III -Balance ofWatershed and EQW watersheds, non residential uses may occupy 10% of the balance of the watershed, which is outside the critical area, witha a' 70% built-upon area when approved as aspecial nonresidential intensity allocation (SNIA). The Pamming-BeardWatershed Administrator is authorized to approve SNIAS consistent with the provisions ofthis ordinance, and such approved projects shall be awarded on ai first come, first serve basis. Projects must minimize built-upon surface area, direct stormwater away from surface waters and incorporate Best Management Practicest to minimize water quality impacts. Non-discharging Iandfills and residuals applications sites  are allowed. Recreational vehicle parks shall not be eligible for a SNIA. Projects shall comply with the requirements set forth in Paragraph (B) above.  Projects that require point source discharges ofa a kind and nature which require permitting under Federal, State or local laws, ordinances, rules or regulations (now in existence or hereafter enacted) are prohibited in WS-II-BA, WS-III-BA and EQW watersheds.  $156.33 conditions:  CLUSTERDEVELOPMENT  Clustering development is allowed in all Watershed areas (except WS-I) under the  following  (A) Minimum lot sizes are not applicable to single family cluster development projects nor recreational vehicle parks; however, the total number of lots shall not exceed the number of lots allowed for single family detached developments in $156.31. Density or built-upon area for the  16    N*C  JOSHSTEIN ATTORNEY GENERAL  February 14, 2023  Dear County Commissioners, Managers, and Attorneys:  lam writing with an important update in our collective fight to address the opioid epidemic and save lives-and: a request for you to take action to secure additional opioid settlement funds for your county. As you know, I helped negotiate the $26 billion national opioid settlements with the "big three" drug distributors plus Johnson &. Johnson ("Wave One Settlements"). These funds began flowing to your We recently negotiated $21 billion in new: settlements with CVS, Walgreens, Walmart, Allergan and Teva: ("Wave Two Settlements"). These Wave Two Settlements have the potential to bring significantly greater resources to your county to address the opioid epidemic. North Carolina'sstate and local governments stand to receive more than $600 million from the Wave Two Settlements - in addition to the more than $750 million we are already receiving from the Wave One Settlements. Int traveling across North Carolina in recent months, I have learned firsthand about the many innovative programs to address the opioid crisis that counties and municipalities are funding with money from the Wave One Settlements. l'am excited about the many new or expanded programs that can be funded. As with the Wave One Settlements, North Carolina will receive its full share of payments from the Wave Two Settlements onlyi if all eligible governments, including your county, sign onto each settlement. And the defendants will agree to finalize the Wave Two Settlements only if the vast majority Int the coming days, your county manager or attorney (or other senior staff your county identified in the course of approving the Wave One Settlements) will receive an emailf from the national administrator, Rubris. The email from Rubris willl invite your county to sign onto each of the five new Wave Two Settlements as well as a supplement to the North Carolina Memorandum of Agreement ("MOA") on the This supplement to the MOA is called the Supplemental Agreement for Additional Funds from Additional Settlements of Opioid Litigation" or "SAAF" for short. It provides that the bulk of North Carolina's money from the Wave Two Settlements will go to counties and municipalities to address the opioid crisis. The SAAF extends the basic terms oft the MOA governing the Wave One Settlements to the Wave. Two Settlements. Like the MOA, the SAAF has the support of my office, the North Carolina Association of County Commissioners (NCACC), and the North Carolina League of Municipalities (NCLM).  county in 2022.  with additional resources from the Wave Two Settlements.  of local governments across the nation sign onto them.  allocation, use, and reporting of funds from the Wave One settlements.    Opioid: Settlement Letter - Page 2  April 18, 2023 is the deadline to sign onto the Wave Two Settlements and the SAAF. To assist youi in meeting this deadline, NCACC has created a draft resolution template that your county board may adopt to authorize signing onto the Wave Two Settlements and the SAAF. The draft resolution template is available HERE on NCACC's Opioid Settlement Assistance website; and al link to the template is also available HERE on the "Wave Two Settlements" page of DOJ's wwwMOrePowerTuINCOR website. encourage your county board to adopt its authorizing resolution as soon as possible SO that North Carolina can help build national momentum in support of the Wave Two Settlements. I'm proud that the strong partnership between the state and local governments in North Carolina produced 100% local government participation in the Wave One Settlements. This enabled the state and the participating local governments to receive 100% of our collective share oft the national settlement We are hoping to achieve the same unanimous approval oft the Wave Two Settlements. Assuming this high level of participation by local governments across North Carolina and the country, which we expect, your county: should start receiving money from the Wave Two Settlements during the second half of 2023.7 These funds will be in addition to the money you are already projected to receive from the Wave One Settlements. The maximum amount your county is projected toi receive from the Wave Two Settlements (along with a reminder of the amount your county is projected to receive from Wave One Settlements): is available HERE on the "Wave Two Settlements" page of DOJ's WAAMOTPONCTUNCOTR  funds.  website.  For more information, lencourage you to visit the "Opioid Settlements" section of DOJ's APAMOPPOMETUNCOTR website. You will find additional tools, resources, and information about the opioid settlements on the Community Opioid Resources Engine for North Carolina (CORE-NC) If your county has filed a lawsuit against opioid manufacturers or pharmacies, information about the Wave Two Settlements has also been provided to your outside counsel, with whom we encourage you to consult. If you have questions for my team about the Wave Two Settlements or SAAF, please do not Thank you for your consideration and partnership in this ongoing effort to save lives and improve the  itpmoablistimsmap  hesitate to email us at naliettementendaise.  health and well-being of North Carolina residents impacted by the opioid crisis.  Sincerely, gudae Josh Stein    RESOLUTION: BY THE COUNTYOF SETTLEMENTOF OPOIDLITIGATION  AUTHORIZINGENECUTION OF OPIOID: SETTLEMENISANDANDAPROVINGTIE SUPPLEMIENTALAGREEMENTFORA ADDITIONALFUNDS BETVEENTIESTATEON NORTICAROLINAANDLOCAL.GOVERMMIENTSON PROCEEDS RELATINGTOTHE WHEREAS, the opioid overdose epidemic had taken the lives ofn more than 32,0001 North WHEREAS, the COVID-19 pandemic has compounded the opioid overdose crisis, increasing WHEREAS, the Centers for Disease Control and Prevention estimates the total economic burden of prescription opioid misuse alonei int the United States is $78.5b billion a year, including the costs ofh healthcare, lost productivity, addiction treatment, and criminal justice involvement; and WHEREAS, [Optional- Insert localg govermment-specilc. impact information or data L and. companies, and chain drug stores tol hold thosè companies acçountable for their misconduct; and WHEREAS, settlements! havel beeni reached in litigation against Walmart, Inc., Teva Pharmaceutical Industries Ltd., Allergan Finance, LLC, Allergan Limited, CVS Health Corporation, CVS Pharmacy, Inc., and Walgreen Co., as well: as their subsidiaries, affiliates, oflicers, and directors WHEREAS, representatives ofl locall North Carolina governments, thel North Carolina Association of County Commissioners, and the North Carolina Department ofJ Justice have negotiated and preparedas Supplemental. Agreement for Additional Funds (SAAF) toj provide for the equitable WHEREAS, by joining thes settlements and approving the SAAE, the: state and local governments maximize North Carolina's share of opioid settlement funds to ensure the needed resources reach communities, as quickly, effectively, and directly as possible; and. WHEREAS, itisa advantageous to: alll North Carolinians for local governments, including JCounty andi its residents, tos sign onto thes settlements and SAAF and demonstrate solidarity in response tot the opioid overdose crisis, and tor maximize the share ofopioid settlement funds received WHEREAS, the SAAF directs substantial resources over multiple years tol local governments ont the front lines oft the opioid overdose epidemic while ensuring that these resources: areu used in an  Carolinians (2000-2021);  levels of drugi misuse, addiction, and overdose death; and  Commented [NS1): Findl locald datal here:  WHEREAS, certain counties and municipalities inl North Carolina. joined with thousands ofl local North Carolina Opioids Settlements CORE-N -NC governments across the country tof file lawsuits against opioid manufacturers, pharmaceutical distribution Mtagastemeankas dashboards/oploid.  Indicators/ OR  NC'sOpioid ands Substance Use Action Plan Data Dashboard htos//www.ncdhhs, plan-data-dashboard gov/opioid- and-substance-use: action:  named int thet these Settlements; and  distribution oft the proceeds oft these settlements; and  both int the: state and this county tol help: abatet thel harm; and  effective way to address the crisis;    NOW, THEREFORE BEI IT RESOLVED, that the Boardo of Commissioners ofl County hereby authorizes the County Managero or County_Attorney' to execute all documents necessary toe enter into opioid settlement: agreements with Walmart, Walgreens, CVS, Allergan, and Teva, to execute the SAAF, andt toj provide such documents tol Rubris, the implementation Administrator.  Adopted thist the  day of  2023..  Commented [NS2): REMINDER: Allsettlement documents, SAAF, andt thisr resolution must bea approved, signed, ands submittedb by nol latert than April 18,2 2023.  Chair  County Board ofCommissioners  ATTEST: SEAL  IClerk to the Board    Supplemental Agreement for Additional Funds From Additional Settlements of Opioid Litigation  LPURPOSE  The purpose of this Supplemental Agreement for Additional Funds ("SAAF") is to direct Additional Funds from Additional Settlements ofopioid litigation to the state ofNorth Carolina and local governments in a manner consistent with the Memorandum of Agreement ("MOA") Between the StateofNorth Carolina and Local Governments on Proceeds Relating to the Settlement of Opioid Litigation that has governed the distribution of Opioid Settlement Funds to the State and its Local This SAAF does not change the scope or" meaning of the MOA with respect to Opioid Settlement Funds governed by the MOA. Instead, this SAAF applies the terms of the MOA - with certain clarifications noted below -1 to the Additional Settlements  Governments since May 2022.  and Additional Funds described below.  II. SCOPE  A. Scope of the MOA. Under the terms of the MOA, the MOA governs Opioid  Settlement Funds from:  1. The National Settlement Agreement with the drug distributors Cardinal, McKesson, and AmerisourceBergen and the drug maker Johnson & Johnson and its subsidiary Janssen Pharmaceuticals; and 2. The Bankruptcy Resolution with Mallinckrodt; any Bankruptey Resolution with Purdue; and any other Bankruptcy Resolution as the term "Bankruptcy Resolution" is defined in thel MOA.  B. Scope oft this SAAF. This SAAF governs Additional Funds from the Additional Settlements with Additional Settling Defendants Walmart, Inc., Teva Pharmaceuticall Industries Ltd., Allergan Finance, LLC, Allergan Limited, CVS Health Corporation, CVS Pharmacy,Inc., and Walgreen Co., as well as their subsidiaries, affiliates, officers, and directors named in the  Additional Settlements.  1    III. APPLICATION OF' THE MOA TO ADDITIONAL SETTLEMENTS The MOA, which is incorporated herein by reference, governs Additional Settlements and Additional Funds in every respect, except as set forth hereinbelow. In the event of any conflict between the MOA and this SAAF, with respect to Additional Settlements and Additional Funds, the provisions of this SAAF shall  AND FUNDS  take precedence. A. Definitions.  1. The definitions used in the MOA are incorporated by reference into 2. "Additional Funds" shall mean all funds allocated by the. Additional Settlements to the State or Local Governments for purposes of opioid remediation activities, as well as any repayment oft those funds and any interest or investment earnings that may accrue as those funds are temporarily held before being expended on opioid remediation strategies. Not: included are funds made available in Additional Settlements for the payment of the Parties' litigation expenses o1 the reimbursement of the United States Government. 3. "Additional Settlements" means a national opioid settlement agreement with the Parties and one 01 more ofthe Additional Settling Defendants concerning alleged misconduct in manufacture, marketing, promotion, distribution, or dispensing of an opioid analgesic. 4. Additional Settling Defendants" means the defendants listed in 5. "Local Counsel" means legal counsel and law firms who have a principal office in North Carolina and represented one Ol more North Carolina counties and municipalities in litigation against one or more 6. "National Counsel" means legal counsel and law firms who have a principal office outside of North Carolina and represented various North Carolina counties and municipalities in litigation against one o1 more Settling Defendant or Additional Settling Defendant concerning 7. "Required Local Governments" means all North Carolina counties and municipalities that have filed litigation against any of the Settling  this SAAF.  section II.B oft this SAAF.  Additional Settling Defendant concerning opioids.  opioids.  Defendants or Additional Settling Defendants.  2    B. Allocation of Additional Funds  1. Method of distribution. Pursuant to any Additional Settlements, Additional Funds shall be distributed directly to the State, Local Governments, and Local Counsel for such uses as set forth in the MOA and this SAAF, provided Opioid Settlement Funds shall not be considered funds oft the State, any Local Governments, oI any Local Counsel unless and until such time as each distribution is made. 2. Overall allocation of funds. Additional Funds shall be allocated as follows with respect to each payment from the Additional Settling Defendants: (i) 15% directly to the State ("State Additional Abatement Fund"), (i) 84.62% to abatement funds established by Local Governments ("Local Additional Abatement Funds"), and (iri) 0.38% to aLocal Counsel Fee Fund described in section IVofthis SAAF. 3. The allocation ofLocal Additional Abatement Funds between Local Governments shall be as described in MOA section B.3. However, to the extent required by the terms of an Additional Settlement, the proportions set forth in MOA Exhibit G shall be adjusted: (i) to provide no payment from an. Additional Settlement to any listed county o1 municipality that does not participate in the Additional Settlement; and (ii) to provide a reduced payment from an. Additional Settlement to any listed county or municipality that signs onto the Additional Settlement after the deadline specified by the Additional Settlement. 4.1 Municipal allocations ofLocal Additional Abatement Funds shall be as described in MOA section B.4. Consistent with the manner in which MOA section B.4.b has been interpreted by the parties to the MOA with respect to Opioid Settlement Funds, a municipality that directs Local Additional Abatement Funds to the county 0l counties in which iti is located pursuant to MOA section B.4 shall be relieved of any reporting or other obligations under the MOA with respect to the 5. The use of Additional Funds for opioid remediation activities shall be 6. All Parties acknowledge and agree the Additional Settlements will require a Local Government to release all its claims against the Additional Settling Defendants to receive. Additional Funds. All Parties further acknowledge and agree based on the terms oft the. Additional Settlements, a Local Government may receive funds through this SAAF only after complying with all requirements set forth in the  redirected funds.  as described in MOA section B.5.  Additional Agreements to release its claims.  3    C. Payment ofLitigating and Non-Litigating Parties  No party engaged in litigating the MDL Matter shall receive a smaller payment than a similarly situated non-litigating Party, other than as based on the Allocation Proportions in MOA Exhibit G.  D. Special Revenue Fund  Every Local Government receiving Additional Funds shall either (1) deposit the Additional Funds in the special revenue fund that the Local Government created for Opioid Settlement Funds pursuant to MOA section D.1 or (2) create a separate special revenue fund as described in MOA section D.1 that is designated for the receipt and expenditure oft the Additional Funds. In either case, every Local Government receiving Additional Funds shall abide by MOA section D and other relevant provisions ofthe MOA with respect to the Additional Funds in the special revenue fund.  E. Opioid Remediation Activities  1. Local Governments shall expend. Additional Funds according to the requirements for Opioid Settlement Funds stated in MOA section E. 2. The coordination group established by MOA section E.7 and described in MOA Exhibit D. shall have the same responsibilities with respect to remediation activities funded by Additional Funds and related requrements and procedures thatit has with respect to the Opioid  Settlement Funds covered by the MOA.  F.A Auditing, Compliance, Reporting, and Accountability  1. The Auditing, Compliance, Reporting, and Accountability provisions stated in MOA section F shall apply to Additional Funds in the way 2. The coordination group established by MOA section E.7 and described inl MOA Exhibit D shall have the same responsibilities with respect to auditing, compliance, reporting, and accountability provisions relating toA Additional Funds that it has with: respect to the Opioid Settlement  they apply to Opioid Settlement Funds.  Funds covered by the MOA.  4    G. Effectiveness  1. When this SAAF takes effect. This SAAF shall become effective at the time a sufficient number ofLocal Governments have joined the SAAF to qualify the SAAF as a State-Subdivision Agreement under the Additional Settlements. Ifthis SAAF does not thereby qualify as a State-Subdivision Agreement, this SAAF will have no effect.  2. Amendments to the SAAF.  a. Amendments to conform to final national documents. The Attorney General, with the consent of a majority vote from a group ofLocal Government attorneys appointed by the Association of County Commissioners, may initiate a process to amend this SAAF to make any changes required by the final provisions of the Additional Settlements. The Attorney General's Office will provide written notice of the necessary amendments to all the previously joining parties. Any previously joining party will have a two-week opportunity to withdraw from the SAAF. The amendments will be effective to b. Coordination group. The coordination group may make the changes to the SAAF described and authorized in MOA . Noa amendments to allocation between Local Governments. Notwithstanding any other provision ofthis SAAF, the allocation proportions set forth in MOA Exhibit G may not be d. General amendment power. Aftere execution, the coordination group may propose other amendments to the SAAF, subject to the limitation in Section G.2.coft this SAAF. Such amendments will take effect only ifa approved in writing by the Attorney General and at least two-thirds oft the Local Governments who are. Parties to this SAAF. In the vote, each Local Government Party will have a number of votes measured by the allocation proportions set forth in MOA Exhibit G.  any party that does not withdraw.  Exhibit D.  amended.  3. Acknowledgement. The Parties acknowledge this SAAF is an effective and fair way to address the needs arising from the public health crisis due to the misconduct committed by the Pharmaceutical Supply Chain  Participants.  5    4. When SAAF is no longer in effect. This SAAF is effective until one year after the last date on which any (a) Opioid Settlement Funds are being spent by Local Governments pursuant to the National Settlement Agreement and any Bankruptcy Resolution or (b) Additional Funds are being spent by Local Governments pursuant to 5. Application of SAAF to settlements. This SAAF applies to the 6. Applicable law and venue. Unless required otherwise by the Additional Settlements, this MOA shall bei interpreted using North Carolina law and any action related to the provisions of this SAAF must be adjudicated by the Superior Court of Wake County. Ifany provision ofthis SAAF is held invalid by any court of competent jurisdiction, this invalidity does not affect any other provision which can be given effect without the invalid provision. 7. Scope of this SAAF. The Parties acknowledge this SAAF does not excuse any requirements placed upon them by the terms of the Additional Settlements, except to the extent those terms allow for a 8. No third party beneficiaries. No person or entity is intended to be a 9. No effect on authority ofparties. Nothing in this SAAF shall be construed to affect or constrain the authority ofthe Parties under law. 10.Signing and execution of this SAAF. This SAAF may be signed and executed simultaneously in any number of counterparts, each of which shall be deemed an original, but all ofv which together shall constitute one and the same agreement. A signature transmitted by facsimile, electronic image, or DocuSign shall be deemed an original signature for purposes of executing this SAAF. Each person signing this SAAF represents he or she is fully authorized to enterinto the terms and conditions of, and to execute, this SAAF, and all necessary approvals and conditions precedent to execution have been satisfied.  the Additional Settlements. Additional Settlements.  State-Sublivision Agreement to do sO. third party beneficiary ofthis SAAF.  6    IV. LOCAL COUNSEL FEE FUND  Local Counsel have reviewed the Additional Settlements, find them to be equitable, and recommend their clients execute these Additional Settlements and this SAAF. If(1) all Local Counsel sign this SAAF whereby they consent to the terms of this SAAF and agree to be legally bound by this SAAF, including but not limited to Section IV ofthis SAAF, and (2) all Required Local Governments agree on or before April 18, 2023 to dismiss all litigation against the. Additional Settling Defendants as required by the Additional Settlements, then each Local Counsel shall be entitled to receive a portion oft the Local Counsel Fee Fund for the Additional Settlements, in such proportions as set forth below. Ifc one 01 more Required Local Governments does not dismiss litigation as required by the Additional Settlements, then the 0.38% share of Additional Funds set forth in Section III.B.2 oft this SAAF for the Local Counsel Fee Fund shall be included in the Local Additional Abatement Funds, such that 85% of the. Additional Funds will be allocated to Local Additional Abatement Funds, Local Counsel release all North Carolina counties and municipalities from any claim regarding the obligation to pay legal fees or costs relating to their representation ofNorth Carolina counties and municipalities regarding opioid claims and litigation against the Settling Defendants and Additional Settling Defendants. Local Counsel retain their rights to recover legal fees from any national legal fee fund established by a national settlement and to collect any fees due from National Counsel. Ifone or more National Counsel fails to release its North Carolina client counties and/or municipalities from any contractual obligation top pay legal fees 01 costs relating to their representation of North Carolina counties and municipalities regarding opioid claims and litigation against the Settling Defendants and. Additional Settling Defendants, as required for National Counsel and Local Counsel to receive a portion oft the national fee funds created by the National Settlement Agreements and Additional Settlement, then the 0.38% share ofAdditional Funds set forth in Section III.B.2 of this SAAF for the Local Counsel Fee Fund shall be included in the Local Additional Abatement Funds, such that 85% of the Additional Funds will be allocated to Local Additional Abatement Funds, As soon as practicable, but in any event no later than May 1, 2023, Local Counsel shall report to the settlement administrator the proportion of the Local Counsel Fee Fund tol be received by each Local Counsel. No funds shall be paid out oft the Local Counsel Fee Fund until such report is received. Each Local Counsel's release of claims against all North Carolina counties and municipalities as provided above shall remain in full force and effect regardless of the proportion of the Local Counsel  and 0% will be allocated to the Local Counsel Fee Fund.  and 0% will be allocated to the Local Counsel Fee Fund.  Fee Fund that any Local Counsel receives.  7    IN WITNESS WHEREOF, the parties, through their duly authorized officers, have executed this Supplemental Agreement for Additional Funds under seal as oft the  date hereof. By: Name: Title: County/City/lown of Date:  8    SETTLEMENT STATEMENT  SELLER'S NAME AND. ADDRESS: COUNTY OF MACON, a North Carolina  BUYER'S NAME. AND ADDRESS: ANAKEESTA PROPERTIES, LLC, a North Carolina limited liability company, 11A Schulman St. Sylva, NC 28779  Body Politic, 51 W Main St. Franklin, NC28734  PROPERTY LOCATION: Parcel Identification Number: 7507-68-4263 Cowee Township, 1.07 acres Lot #307-Wildflower Subdivision  SUMMARY OF BUVERSTRANSACTION  SUMMARY OF ELLERSTRANSACTION  Contract Sales Price Recording Fee Bid) Deposit TOTAL: PAIDI FROM: BUYER CASH FROM BUYER referred to herein.  5,000.00 Contract Sales Price 26.00 Recording Fee  5,000.00 26.00 5,026.00 250.00 250.00 4,776.00  GROSS AMOUNT DUE FROMI BUYER 5,026.00 GROSS AMOUNT DUET TOSELLER  250.00 Bid Deposit Retained by Seller 250.00 TOTAL REDUCTION AMOUNT DUE SELLER 4,776.00 CASH TOSELLER  The undersigned hereby acknowledges receipt ofa completed copy ofthis statement and any attachments  Buyer: Anakeesta Properties, LLC  Seller: County of Macon, a North Carolina Body  Politic  Robert S. Young, Managing Partner  Paul Higdon, Chairman Board of Commissioners  Derek Roland, Macon County Manager  Attest:    NORTH CAROLINA SPECIAL WARRANTYDEED Ridenour & Goss, P.A., PO Box 965, Sylva, NC28779  Excise Tax: ParcelID: Mail/Box to: Prepared by: fort the Index: and between:  Exempt 7507-68-4263 Eric Ridenour  Brief description Lot #307 Wildflower Subdivision, 1.07 acres  THIS SPECIAL WARRANTY DEED ("Deed") is made on the  day of February, 2023, by  GRANTOR  GRANTEE  COUNTY OFI MACON, a North Carolina Body ANAKEESTA PROPERTIES, LLC, a North  Politic, 5WI Main St. Franklin, NC 28734  Carolina limited liability company, 11A Schulman St. Sylva, NC: 28779  The designations Grantor and Grantee include the above parties and their respective heirs, lcessors,andasigns, whether singular, plural, masculine, feminine or neuter, as required by conte.xt. WHEREAS, the County of Macon accepted a bid made by Anakeesta Properties, LLC, on WHEREAS, the County of Macon did publish notice of said bid in accordance with G.S.S $160A- WHEREAS, more than ten (10) days elapsed after publication of said notice without any NOW THEREFORE, for valuable consideration paid by Grantee, the receipt and legal sufficiency ofwhich is acknowledged, Grantor by this Deed does hereby grant, bargain, sell and convey to Grantee, in fee simple, all that certain lot, parcel ofl land or condominium uniti in Cowee Township, Macon County, North Carolina and more particularly described as follows (the "Property"):  November 7, 2022, for the land hereinafter described; and  269;and  advanced or upset bid being offered and without any exceptions being filed.    BEINGa 1.07 acre, more or less, tract ofland bearing parcel identification number 7507-68-4263, according to the Macon County Mapping Office, known as Lot #307 ofWildflower Subdivision, as shown on a survey entitled "Wildflower Subdivision - Phase VI, Block C, for Ultima WNC Development, prepared by Robert C. Brown, Professional Land Surveyor, dated April 27, 2007, which plat is recorded at Plat Card Number 5096, Macon County Public Registry to which reference is made for ALSO BEING the same lands described and conveyed by deed from Kelly Langteau-Ball, Commissioner, to The County of Macon, a North Carolina Body Politic, recorded on October 24, 2022, in Deed Book E-42 at Page 236, Macon County Registry, to which reference is made for a more complete description. Subject to the payment of all Wildflower Property Owners Association, Inc. Together with all appurtenances and subject tos any and all easements, well: rights,  a more complete description.  assessments that accrued on or after October 24, 2022. restrictive covenants, and road. rights-of-way of record.  All or a portion of the Property a includes or K does not include the primary residence ofa  Grantor.  A map showing the Property is recorded in Plat Card Number 5096.  TO HAVE AND TO HOLD the Property and all privileges and appurtenances thereto belonging to Grantee in fee simple. Grantor covenants with Grantee that Grantor has done nothing to impair such title as Grantor received, and Grantor shall warrant and defend the title against the lawful claims ofa allj persons claiming by, under or through Grantor, other than thei following exceptions:  Easement(s) and right(s)-of-way for public utilities of record, ifa any.  Ad valorem taxes due for the current year.  (Signature Page Follows/    IN WITNESS WHEREOF, Grantor has duly executed this North Carolina Special Warranty  Deed, if an entity by its duly authorized representative.  COUNTY OF MACON, A NORTH CAROLINA  BODY POLITIC  By:  (Seal)  PAUL HIGDON, CHAIRMAN BOARD OF COMMISSIONERS  ATTEST: By:  (Seal)  DEREK ROLAND, MACON COUNTY MANAGER,  CLERK TOTHEI BOARD  STATE OF NORTH CAROLINA COUNTY OF MACON  I, the undersigned Notary Public of North Carolina, has personal knowledge of the identity of Derek Roland, and hereby certifies that said Derek Roland, Macon County Manager and Clerk to the Board, personally appeared before me this day and acknowledged that he is Clerk to the Board of Commissioners of County of Macon and that Paul Higdon is the Chairman of the Board of Commissioners of Macon County, and that by authority duly given and as the act of the County of Macon, the foregoingi instrument was signed ini its name by said Chairman, sealed with its official seal, and voluntarily attested to by himself as its Clerk as the act and deed of the County of Macon, alll by its authority duly given by its governing body. Witness my hand and Notarials stamp or seal this  day of  2023.  My Commission Expires: (Affix Seal)  Notary Public    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - CONSENT AGENDA  MEETING DATE: February 21, 2023  Item 13A. Draft minutes from the January 10, 2023 regular meeting are attached for your review and approval. (Mike Decker/Tammy Keezer) Item 13B. Budget Amendments #153-157 are attached for your review and Item 13C. Tax releases for the month of January 2023 in the amount of $65.10, per the attached memorandum from Tax Collections Supervisor Item 13D. The audit contract with Martin Starnes & Associates, CPAs, for fiscal year ending June 30, 2023 is attached for your review and approval, along with the firm's single audit engagement letter. Per Mrs. Carpenter, "In FY 2022, the audit fee/financial statement drafting was $77,300 and the charge per major program in excess of5 was $3,500. ForFY 2023, the audit fee/financial statement drafting is $84,300 and the charge per major program in excess of2 is $3,750. The auditing services are due to be bid out for FY  approval. (Lori Carpenter)  Delena Raby.  2024." Item 13D.  A copy of the ad valorem tax. collection report as of  January 1, 2023, which shows a collection rate of94.41 percent. Report  only. No action is necessary. (Delena Raby)    MACON COUNTY BOARD OF COMMISSIONERS  January 10, 2023 MINUTES  Chairman Higdon called the meeting to order at 6:00 p.m. All Board Members, County Manager Derek Roland, Finance Director Lori Carpenter, County Attorney Eric Ridenour, Deputy Clerk Mike Decker and members of the news media were present, as were a number of  county employees and citizens. ANNOUNCEMENTS:  (A) Mr. Roland informed the board that a North Carolina Association of County Commissioners (NCACC) caucus meeting for District 17 will be held on Friday, January 13, 2023 at 11:00 a.m. via Zoom. He requested board members (B) Mr. Roland asked board members to consider beginning the budget work sessions on February 9, 2023 at 1:00 p.m., which would mean the board would need to recess this  let him know if they wanted to attend.  meeting until February 9, 2023.  MOMENT OF SILENCE: Chairman Higdon requested all in attendance PLEDGE OF ALLEGIANCE: Led by Commissioner Higdon, the pledge to  rise and a moment of silence was observed.  the flag was recited. PUBLIC HEARINGIS): None  PUBLIC COMMENT PERIOD: Bob Cook spoke about fentanyl and synthetic opioid use stating that he believed education, aggressive enforcement and rehabilitation was needed to reduce the use in Macon County. He suggested that a rehabilitation facility for men and women of Macon County be built in  Minutes 01.10.23 Page 1 of5    the county, using the opioid settlement funds. Mr. Cook also suggested that the old hospital could be utilized for a rehab facility. Julie Henning asked that everyone join together and support building a new Franklin High School and spend no more energy finding ways not to build it. Howard Farley spoke about the operations of government. Mary Ann Ingram congratulated the new and re-elected board members. She addressed some comments about the Franklin High School project made during the. joint meeting with the board of education. She stated that a new high school is an emergency and suggested board members keep looking at ways to build a new high school until a  solution is found.  ADDITIONS, ADJUSTMENTS TO AND APPROVAL OF THE AGENDA: Upon a motion by Commissioner Young, seconded by Commissioner Shields, the board voted unanimously to approve the agenda, as adjusted, as follows: To add Item 11C, Discussion about parks under New Business, per Mr. To adjust Item 10B, Consideration of contract for Highlands Middle School renovations under Old Business, to include the budget amendment that has been distributed, per Ms: Carpenter.  Antoine  Update of NC Dept. of Commerce county tier designations - Economic Development Director Tommy Jenkins, provided an update on the latest tier designations for counties from the North Carolina Department of Commerce. He shared that Macon County has been designated as a Tier 2 county for 2023, with Tier 1 being the most distressed counties and Tier 3 being the least distressed counties. Mr. Jenkins explained that the rankings are scored from 1 to 100, with 1 being the most distressed and 100 being the least distressed. He pointed out that the overall score for Macon County was 79, one position away from Tier 3 (20 least distressed counties), and also provided a handout of the 2023 North Carolina Development Tier Designations memo which explains Update on 2023 Property Reappraisal - Tax Administrator Abby Braswell presented a PowerPoint presentation updating the board on the status and timeline for the 2023 reappraisal process [Attachment 2). She stated the estimated taxable value is $12,600,000,000 as determined by the mass appraisal, however, sales, exemptions, exclusions, deferments, and appeals are all going to affect that reappraisal total. Ms. Braswell indicated that the reappraisal notices will be distributed in February 2023, informal reviews will be held from February to April 2023, dates for the Board of Equalization and Review hearings will be set in March, and hearings will be held in April 2023.  the designation process [Attachment1).  Minutes 01.10.23 Page 2 of 5    OLD BUSINESS:  Commission liaison appointments - Chairman Higdon presented his proposed liaison appointments to the board and Mr. Roland read them aloud. Upon a motion by Commissioner Young, seconded by Commissioner Shields, the board voted unanimously to approve the Consideration of contract for Highlands Middle School renovations- Mr. Roland presented a proposed contract with LS3P for the board's consideration, and stated the board of education has made this project their second priority following the Franklin High School project. He indicated the project had been approved by the Department of Public Instruction (DPI) with an estimated cost of $634,000 with the funding coming from the North Carolina Repair and Renovation Fund. Commissioner Shields made a motion, seconded by Commissioner Shearl, to approve the contract and budget amendment in the amount of Discussion of Request for Proposals (RFP) for broadband services in the Nantahala Community - Mr. Roland and Jeff Lee of Little T Broadband Services discussed the distribution of a RFP for Fiber Optic Deployment and Network Operator in the Nantahala Township. Mr. Lee stated the RFP would be made available to all qualified providers and reminded the board that $400,000 of county funding had been included as an incentive to finding a provider in that area. He indicated that once the project is complete, the Nantahala Library and Community Center, Nantahala Volunteer Fire Department, Macon County Emergency Services, and the recreation center will be connected to fiber internet. Commissioner Shields made a motion, seconded by Commissioner Young, to approve distribution of the RFP as presented subject to legal  appointments as presented.  $63,430 as presented. The vote was unanimous.  and financial approve. The vote was unanimous.  NEW BUSINESS  Local Assistance and Tribal Consistency Fund (LATCF) - Mr. Roland and Mrs. Carpenter briefed board members and provided background information on the Local Assistance and Tribal Consistency Fund. Mrs. Carpenter indicated that Macon County is eligible to receive two payments of $459,842.41 each, for a total of $919,684.82. She said these funds will go into the general fund for budget purposes to be used for anything except lobbying. Commissioner Young made a motion, seconded by Commissioner Shields, to apply for the funding. The vote  was unanimous.  Minutes 01.10.23 Page 3 of5    Discussion of recreation park fee schedule = Chairman Higdon asked Parks and Recreation Director, Seth Adams to explain the fee schedule associated with the county's recreation parks. Mr. Adams provided a handout and stated that the fee schedule was approved by the board on February 12, 2019 and has not been updated. He shared that a comparison of surrounding counties and the Town of Highlands was completed before finalizing the fee structure. After discussion regarding fees for shows and weekend events, Commissioner Shields made a motion to keep the fees as they are, then withdrew the motion. No action Park issue - Commissioner Antoine followed up on a concern mentioned at a previous meeting during public comment and in an email he received about local playgrounds not being handicapped accessible. He recommended partnering with the Town of Franklin to make a larger park that can be used by both handicapped and non-handicapped individuals. Commissioner Antoine requested Mr. Roland schedule a meeting with the Town of Franklin to discuss the possibilities.  was taken.  CONSENT AGENDA: Upon a motion by Commissioner Shields, seconded by Commissioner Young, the board voted unanimously to approve the consent agenda as presented which includes: (A) Minutes of the December 13, 2022 special meeting (joint meeting with Macon County Board of Education), (B) Budget. Amendments #118-122, (C) Tax releases for the month of December in the amount of $6,740.67, and (D) Monthly ad valorem tax collection report for  which no action is necessary. APPOINTMENTS: None  CLOSED SESSION: At 8:04 p.m., upon a motion by Commissioner Young, seconded by Commissioner Shields, the board voted unanimously to go into closed session as allowed under NCGS 143-318.11a13 in order to preserve the attorney client privilege and NCGS 143-381:11(a)5. to establish, or to instruct the public body's staff or negotiating agents concerning the position to be taken by or on behalfo of the public body in negotiating the price and othermaterial terms ofacontracti or proposed contractfor the acquisition ofreal property by purchasé, option, exchange, or lease; or (i) the amount of compensation and other material terms of àn employment contract or proposed employment contract. At 8:16 p.m., upon a motion by Commissioner Young, seconded by Commissioner Shearl, the board voted unanimously to come out of closed session and return to open session. Mr. Roland shared that a bid in the amount of $5,000 was submitted by Anakista Properties for Lot 307 in the  Minutes 01.10.23 Page 4 of 5    Wildflower development. Commissioner Young made a motion, seconded by Commissioner Shearl to accept the bid subject'to the upset bid process and RECESS: With no other business, at 8:20 p.m., upon a motion from Commissioner Shields, seconded by Commissioner Young, the board voted unanimously to recess until February 9, 2023 at 1:00 p.m. for a budget work  enter into a contract.  session.  Derek Roland  Paul Higdon Board Chair  Ex Officio Clerk to the Board  Minutes 01.10.23 Page 5 of5    MACON COUNTYBUDGET AMENDMENT  Date:  12/19/2022  AMENDMENTE 152 DEPARTMENT: HEALTH  Explanation: Received funding for AA 466 Advancing Equity, CFDA#93.391  ACCOUNT 113511-445726 115122-550001 115122-550201 115122-550206 115122-550207 115122-550701 115122-555106  DESCRIPTION Revenues Salary Medicare/FICA Life Insurance Retirement-General County 401K Contracted Services  INCREASE $ 67,980.00 $ 52,000.00 $ 4,068.00 $ 52.00 $ 6,715.00 $ 1,063.00 $ 4,082.00  DECREASE  PREPARED BY  REQUESTEDI BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  Ags  En  ACTION BY BOARD OF COMMISSIONERS 242023 APPROVED ANDI ENTERED ONI MINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT  Date:  1/5/2022  AMENDMENTI/S4 DEPARTMENT: HEALTH  Explanation: Received donated funding from 2022 Pink Out to be used for BCCCPI Program.  ACCOUNT 113511-445200 115141-565009  DESCRIPTION Contributions Memmogemscupsopes  INCREASE $ 1,153.00 $ 1,153.00  DECREASE  PREPARED! BY luousulgu REQUESTED BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  Kaundls  Au0  ACTION BY BOARD OF COMMISSIONERS 214/2023 APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET  AMENDMENT # 155 FROM: DEPARTMENT: EXPLANATION: ACCOUNT 514096 ORG ITEM 513831 447255 514096 550001 SALARY 514096 550201 MEDICAREFICA 514096 550203 HOSPITALIZATION 514096 550206 LFEINSURANCE 514096 550207 REIREMENT-SENERAL 514096 550701 COUNTY401K 514096 556034 WAPPROGRAMI OPERATIONS  JOHN LFAY HOUSING INCREASE FUNDING  DESCRIPTION REVENUE  LINET ITEM  DUKE ENERGY 2017 HH#2017-2200 INCREASE  DECREASE  30,000  30,000  Totals  30,000  REQUESTED BY DEPARTMENTI HEAD] RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER ACTION BY BOARD OF COMMISSIONERS al4a3  Ron  APPROVED AND ENTERED ON MINUTES DATED]  CLERK    MACON COUNTY BUDGET  AMENDMENT# 156 FROM: DEPARTMENT: EXPLANATION: ACCOUNT 514088 ORG ITEM 513831 447249 514088 550001 SALARY 514088 550201 MEDICARE/FICA 514088 550203 HOSPITALIZATION 514088 550205 WORKMANSCOMP 514088 550206 LIFEINSURANCE 514088 550207 RETIREMENT GENERAL 514088 550701 COUNTY401K 514088 556031 WAP ADMIN 514088 556034 WAP PROGRAM OPERATIONS 514088 556035 WAPH&S  JOHNLFAY HOUSING INCREASE FUNDING  DESCRIPTION DUKE WEATHERIZATION NEW REVENUE  LINE ITEM  INCREASE 4,468 2,734 209 856 5 345 55 221 43  DECREASE  Totals HEAD  4,468  REQUESTED BY DEPARTMENT RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  LM  ACTION BY BOARD OF COMMISSIONERS alvlas  APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT AMENDMENTA_152 FROM: Lindsay Leopard DEPARTMENT: Sheriff's Office  EXPLANATION: Calendar Sales appropriation for New Year's Eve Operation Think Twice: shirts  Prime for Life and othermiscellaneous, expenses.  ACCOUNT 113840-417900 114310-556024  DESCRIPTION Fund Balance. Appropriated Special Fund Expenses  INCREASE $2,500.00 $2,500.00  DECREASE  REQUESTED BY DEPARIMENTHEAD, RECOMMENDEDI BY FINANCEOFFICER APPROVED BY COUNTYN MANAGER  S  ACTION BYE BOABDOECOMMISSONIRS R4a3 APPROVED ANDI ENTEREDONI MINUTES DATED  CLERK    STATE  Macon County Tax Office 5West Main Street Franklin, NC28734  Phone: (828) 349-2149 draby@maconne.ore  TO: FROM: DATE: RE:  MACON COUNTY COMMISSIONERS Macon County Tax Collector's Office Delena Raby, Tax Collections Supervisor  February 06, 2023 Releases for. January, 2023  Attached please find the report of property tax releases for real estate and personal property that require your approval in order to continue with the process oft releasing these amounts from the tax accounts. Please feel free to contact me if you should have any questions. The report of  releases in alphabetical order is attached. AMOUNT OF RELEASES FOR. JANUARY2023:  $65.10        LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  The Governing Board Board of Commissioners of Primary Government Unit Macon County, NC N/A  and Discretely Presented Component Unit (DPCU) (ifa applicable)  Primary Government Unit, together with DPCU (ifa applicable), hereinafter referred to as Governmental Unit(s)  and Auditor Name Auditor Address  Martin Starnes & Associates, CPAs, P.A. 730 13th Avenue Drive SE, Hickory, NC 28602  Hereinafter referred to as Auditor  for Fiscal Year Ending  Date Audit Willl Be Submitted tol LGC 10/31/23 Must be withinf four months ofFYE  06/30/23  hereby agree as follows:  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of alli 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 comparison information in al budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 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 Government Auditing Standards (GAGAS) if the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period. The auditor shall perform a Single Audit if required by Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit in accordance with the Uniform Guidance ($200.501), itis recommended that the Auditor and Governmental Unit(s). jointly agree, in advance of the execution of this contract, which party is responsible for submission oft the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512).  Effective for audits of fiscal years beginning after June 30, 2023, the LGC will allow auditors to consider whether aunit qualifies as a State low-risk auditee based upon federal criteria in the Uniform Guidance $200.520(a), and (b) through (e) as it applies to State awards. In addition to the federal criteria in the Uniform Guidance, audits must have been submitted timely to the LGC. Ifi in the reporting year, ori ine either of the two previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late, then  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.1 11/2022  the report was not submitted timely for State low-risk auditee status. Please refer to Discussion of Single Ift the audit and Auditor communication are found ini this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in a timely manner with the requests of This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests oft the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Anyl limitations or restrictions in scope which would lead to a qualification should be fully Ift this audit engagement is subject to the standards for audit as defined in Govemnment Auditing Standards, 2018 revision, issued by the Comptroller General oft 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 oft the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a If the audit engagement is not subject to Government Auditing Standards or if financial statements are not preparedi in accordance with U.S. generally açcepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to whyi in an attachment to this 6. Itis agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. Ifi it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review of the Governmental Unit's (Units') systems ofi internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy oft that For GAAS or Govemment Auditing Standards audits, if an auditor issues an AU-C $260 report, commonly referred to as Governance Letter," LGC staff does not require the report to be submitted unless the auditor cites significant findings or issues from the audit, as defined in AU-C $260.12-.14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious reviewed with those charged with governance, and other  Audits in North Carolina" on the LGC's website for more information.  the group auditor in accordance with. AU-6 $600.41-S $600.42.  4.  explained in an attachment to this contract.  5.  peer review analysis that may result in additional contractual requirements.  contract or in an amendment.  explanation of the change shall be submitted to the Secretary of the LGC for approval.  report with the Secretary of the LGC.  significant matters.  Page 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  8. AllI local government and public authority contracts for audit or audit-related work require the approval of the Secretary oft the LGC. This includes annual or special audits, agreed upon procedures related toi internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is also required for the Alternative Compliance Examination expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for 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 to the Secretary oft the LGC for approval. the invoice marked 'approved' with approval date shall be returned to the Auditor to present tot the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration of the satisfactory performance of the provisions oft this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary oft 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 State 11. Ift the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required fori 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. Ift the audit firm is required by the NC State Board, the NCACPAI Peer Review Committee, or the Secretary oft the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the  Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds system improvements and similar services of a non-auditing nature.  of hospitals.  Board of CPA Examiners (see Item 13).  bond documents.  audit report upon submission to LGC Staff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  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 the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements oft the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. Ifthe LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements and/or the compliance section, those corrections shall be provided within three business days of notification 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be modified or amended toi include the increased time, compensation, 16. Ifana approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited ift the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC, the 17. Acopy of the engagement letter, issued by the. Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached tot this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part oft this contract. In case of conflict between thet terms oft the engagement letter and thet terms of this contract, thet terms oft this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms oft this contract are specifically deleted in Item 30 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. As separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and aseparate audit report is issued, a separate audit contract is required. Ifa separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply tol hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until iti is approved by the Secretary of the LGC. The staff oft the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit: should not be started before the 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to  unless another deadline is agreed to by LGC Staff.  or both as may be agreed upon by the Governing Board and the Auditor.  Governing Board, and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary oft thel LGC. contract is approved.  requesting the return of records.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is inv writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved 26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Government Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a' "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. Ift the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. If the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must bei included in the audit workpapers. All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results oft the services performed. If the. Auditor is able to identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot bei identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a' "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," 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  termination shall be effective until approved. iny writing by the Secretary oft the LGC.  default on any subsequent occasion or instance.  by the Secretary of the LGC. NCGS Chapter 64, Article 2.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status of the prior year audit findings; financial statements; and  NCAC 03 .0502(c)(6).  Page 5    LGC-205  CONTRACT1 TO AUDIT ACCOUNTS  Rev. 11/2022  30. All oft the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 17 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at thet time of submission. Refer to the N.C. Department of State Treasurer website at ntps/ww.ncreasuercomsiateand-oca: governmen-inance-dsonloal-govemmenkcommisionksuomiting-youraudit to the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2022  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standards, 2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit OThird Party Ifa applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented to the LGC without this information will be not be approved.  results of these services: Name: Lori M. Carpenter  Title and Unit/Company: Finance Director, Macon County  Email Address: Ihall@maconnc.org  ORI Not Applicable (Identification of SKE Individual on the LGC-205 Contract is nota applicable for  GAAS-only audits or audits with FYES prior to. June 30, 2020.).  2. Fees may not be included int this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included int the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. See 3. The audit fee information included int the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (ifr required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary oft the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary of the LGC. Alli invoices for services rendered in an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation ofl law. (This paragraph not applicable to contracts  Items 8 and 131 for details on other allowable and excludedi fees.  and invoices associated with audits of hospitals).  PRIMARY GOVERNMENT FEES Macon County, NC $72,800  Primary Government Unit Audit Fee  Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services Discretely Presented Component Unit Additional Fees Not Included in Audit/ Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services  $3,750 per major program in excess of2  $11,500 $ DPCU FEES (if applicable) N/A $ $ $ $ Page7  Audit Fee    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.1 11/2022  SIGNATURE PAGE AUDIT FIRM  Audit Firm*  Martin Starnes & Associates, CPAS, P.A.  Authorized Firm Representative (typed or printed)* Signature*  Amber Y. McGhinnis Date* 02/08/23  Onahnym:la  Email Address* ameghinnis@msa.cpa  GOVERNMENTAL UNIT  Governmental Unit* Macon County,NC 051409051C41.. Mayor/Chairperson (typed or printed)* Paul Higdon, Chairman Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature* Email Address aulmgcon@macomcorg  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 tol hospital contracts.  This instrument has been pre-audited in the manneri required by The Local Government Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. Primary Governmental Unit Finance Officer* (ypedorpinted Signature*  Lori M. Carpenter, Finance Director Date of Pre-Audit Certificate*  Email Address* hall@maconnc.org  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-I DPCU (complete only if applicable)  Rev. 11/2022  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved Audit Contract* (Ref.: G.S. 159-34(a) or G.S. 115C-447(a)) DPCU Chairperson (typed or printed)*  Signature* Email Address*  Date*  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  DPCU - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited in the manner required by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. DPCU Finance Officer (typed or printed)* Date of Pre-Audit Certificate"  Signature* Email Address*  N/A  Remember to print this form, and obtain all required signatures prior to submission.  PRINT  Page 9    KWMI  Koonce, Wooten & Haywood,up  CERTIFIEDP PUBLICA ACCOUNTANTS  Report on thel Firm's System of Quality Control  To the Shareholders ofMartin Starnes & Associates, CPAS, P.A. and the Peer Review Committee, Coastal Peer Review, Inc.  We have reviewed the system of quality control for the accounting and auditing practice ofMartin Starnes & Associates, CPAS,P.A. (the firm) in effect for they year ended December 31,2020. Our peerr review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American As summary ofther nature, objectives, scope, limitations of, and the procedures performed inas System Review as described in the Standards may be found at wacpadtppraummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are  Institute ofCertified Public. Accountants (Standards).  evaluated by aj peer reviewer to determine ap peer review rating.  Firm'sl Responsibility  The firmi ist responsible for designing as system ofquality 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 isa alsor responsible for evaluating actions toj promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system ofc quality control,  ifany.  Peer Reviewer's Responsibility therewith based on our review. Required Selections and Considerations  Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance  Engagements selected for review included engagements performed under Government Auditing Standards, including As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in  compliance audits under the Single Audit Act and an audit ofan employee benefit plan.  determining the nature and extent of our procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes & Associates, CPAS, P.A. in effect for the year ended December 31, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive ar rating of pass, pass with deficiency(ies) or fail. Martin Starnes & Associates, CPAS,  P.A. has received a peer review rating of pass.  Kooeei Wolan + Hoy, LLP  Koonce, Wooten & Haywood, LLP  May 4,2021 Raleigh 4060 Barrett Drive Post Olfice Box 17806 Raleigh, North Carolina! 27619 9197 7829265 9197 783 8937 FAX  Durham 3500 Westgate Drive Suite 203 Durham, North Carolina 27707 9193 3542 2584 9194 4898183FAX  Pittsboro 579 West Street Post Office Box 1399 Pittsboro, North Carolina 27312 9195 5426 6000 9195425764FAX  Smithfiold 212 East Church Street Post Office Box 2348 Smithfield, North Carolina 27577 919 934: 1121 9199341217FAX    MARTIN W STARNES & ASSOCIATES, CPAS, P.A. "A Professional. Association of Certified Public. Accountants and Management Consiiltants"  February 8, 2023 Lori Carpenter, Finance Director Macon County 5West Main Street Franklin, NC: 28734  The following represents our understanding oft the services we will provide Macon County. You have requested that we audit the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Macon County, NC, as of. June 30, 2023, and for the year then ended, and the related notes to the financial statements, which collectively comprise Macon County's basic financial statements as listed in the table of Inaddition, we will: audit the entity'scompliance over major federal ands state award programs fort thej period ended June 30, 2023. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the entity's major federal and state award programs. The objectives ofc our audit oft the financial statements are to obtain: reasonable assurance. about whether the financial statements as a whole are free from material misstatement, whether duet to fraud or error, and to issue an: auditor's report that includes our opinion. Reasonable assurance is al 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 (GAAS) and in accordance with Govermment Auditing Standards will always detect al material misstatement wheni ite exists. Misstatements, including omissions, can arise from fraud or error and are considered material ift there isa substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a The objectives ofc our compliance audit aret to obtains sufficient appropriate auditevidence to form an opinion and report at the level specified in the governmental audit requirement about whether the entity complied in all material respects with the applicable compliance requirements and identify audit and reporting requirements specified in the governmental audit requirement that are supplementary to GAAS and Government. Auditing Standards, ifany, and perform procedures to address those requirements.  contents.  reasonable user based on the financial statements.  730 13h Avenue Drives SE+Hickory." NC28602 +828-327-2727+ Fax $28-328-2324 13 South Center Street * Taylorsville. NC28681 * 828-632-9025 * Fax 828-632-9085  800-948-0585 * m.martntamscoem    Accounting principles generally accepted in the United States of America require that certain supplementary information be presented to supplement the basic financial statements. Suchi information, althoughr not a part ofthe basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditingstandards generally acceptedi in the United StatesofAmerica. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management's responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to  certain limited procedures but will not be audited: Management's Discussion and Analysis Law Enforcement Officers' Special Separation. Allowance schedules Other Post-Employment Benefits' schedules Local Governmental Employees' Retirement System' 's: schedules Register of Deeds' Supplemental Pension Fund. schedules  Supplementary information other than RSI will accompany Macon County's basic financial statements. We will subject the following supplementary information to the: auditing procedures applied in our audit ofthe basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other reçords used to prepare the financial statements or tot the: financial statements themselves, and additional procedures in accordance withauditing standards generally accepted in the United States of America. We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole:  Combining and individual fund financial statements Budget and actual schedules Supplemental ad valorem tax schedules Schedule of Expenditures ofFederal and State Awards Schedule of Expenditures of Federal and State Awards  We will subject the Schedule of Expenditures of Federal and State Awards to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling the schedule to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance withauditing standards generally accepted in the United States of America. Wei intend top provide an opinion on whether the Schedule of Expenditures of Federal and State Awards is presented fairly in all material respects in Also, the document we submit to you will include the following other additional information that will not bes subjected to the auditing procedures applied in our audit of the basic financial statements:  relation tot the financial statements as a whole.  Introductory section Statistical section Data Collection Form  Prior to the completion of our engagement, we will complete the sections ofthe Data Collection Form that are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is  Page 2 of10    management's responsibility to submit a reporting package including financial statements, Schedule of Expenditures of Federal and State Awards, summary schedule of prior audit findings and correctiveaction plan along with the Data Collection Form to the Federal Audit Clearinghouse. The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the Federal Audit Clearinghouse. We will assist you in the electronic submission and certification. You may request from us copies of our report for you toi include with the reporting package The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors' reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one ofthe factors  submitted toj pass-through entities.  ina assessing programs at a higher risk. Audit of the Financial Statements  We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and. Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Implementation Act. As part of an audit of financial statements in accordance with GAAS and in accordance with Government Auditing Standards, we exercise professional judgment and maintain  professional skepticism throughout the audit. Wealso:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override Obtain an understanding ofinternal control relevant to the auditi in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communiçate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Conclude, based on the audit evidence obtained, whether there are conditions or events, considered int the aggregate, that raise substantial doubt about Macon County's ability to continue as a going Because oft thei inherent limitations of an audit, together with the inherent limitations ofinternal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards of the Comptroller General of the United States of America. Please note that the determination of abuse is subjectiveand Govermmen!. Auditing Standards does not require auditors to detect abuse. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other  ofinternal control.  audit oft the financial statements that we. have identified during the audit.  concern for a reasonable period oft time.  periods.  Page 3 of10    We will issue a written report upon completion of our audit of Macon County's basic financial statements. Our report will be addressed to the governing body of Macon County. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of- matter or other-matter paragraph(s) to our auditor's report, or ifnecessary, withdraw from the engagement. Ifouropinions on the basic financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result ofthis engagement. Inaccordance with the requirements of Government. Auditing Standards, we will alsoi issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective  oft the audit and, therefore, no such opinion will be expressed.  Audit of Major Program Compliance  Our audit of Macon County's major federal and state award program(s) compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended, the Uniform Guidance, and the State Single Audit Implementation Act, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and the State Single Audit Implementation Act and other procedures we consider necessary to enable us to express such an opinion on major federal and state award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in whichi it is necessary for The Uniform Guidance and the State Single Audit Implementation Act require that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, thej provisions ofcontracts and grant agreements applicable to major federal and state award programs, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the entity's compliance based on the audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Uniform Guidance, and the State Single Audit Implementation Act will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than fori that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered material if there is a substantial likelihood that, individually ori ini the aggregate, it would influence thej judgment made by ar reasonable user of the report on compliance about the entity's compliance with the requirements of the federal or state Asp part ofac compliance audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit Our procedures will consist of determining major federal and state programsand, performing the applicable procedures described: int the U.S. Office ofl Management: and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct andi material effect on each oft the entity's major programs, and performing such other procedures as we consider necessary in the circumstances. The purpose of those procedures will be to express an opinion on the entity's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform  ust to modify our opinion or withdraw from the engagement.  programs as a whole.  procedures responsive to those risks.  Guidance and the State Single Audit Implementation Act.  Page 40 of10    Also, as required by the Uniform Guidance and the State Single Audit Implementation Act, we will obtain an understanding oft the entity's internal control over compliance relevant tot the auditi in order to designa and perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each of the entity's major federal and state award programs. Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing oft the audit and any signifiçant deficiencies andi material weaknesses in internal We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity's major federal and state award programs, and a report on internal controls over compliance that will report any signifiçant deficiencies andi material weaknesses dentified;however; such report will note express  control over compliance that we have identified during the audit.  an opinion on internal control. Management's Responsibilities  Our audit will be conducted on the basis that management and, when appropriate, those charged with 1. For the preparation and fair presentation ofthe financial statements in accordance with accounting 2. For the design, implementation, andi maintenance ofi internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to 3. Fori identifying, ini its accounts, all federal and state awards receivedande expended during they period 4. Fori maintaining records that adequately identify thes source and application of funds for federal and 5. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and noncash assistance received) in accordance with the Uniform Guidance and State Single Audit 6. For designing, implementing, and maintaining effective internal control over federal and state awards that provides reasonable assurance that the entity is managing federal and state awards in compliance with federal and state statutes, regulations, and the terms and conditions oft the federal 7. For identifying and ensuring that the entity complies with federal and state laws, statutes, regulations, rules, provisions of contracts or grant agreements, and the terms and conditions of federal and state award programs, and implementing systems designed to achieve compliance with applicable federal and state statutes, regulations and the terms and conditions of federal and state 8. For disclosing accurately, currently and completely the financial results of each federal and state 9. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate tot the objectives oftheaudit, including whetherrelated: recommendations 11. For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit 12. For following up and taking corrective action on current year audit findings and preparing a  governance, acknowledge and understand that they have responsibility:  principles generally accepted in the United States of America;  fraud or error;  and the federal and State programs under which they were received;  state funded activities; Implementation. Act; and state awards;  award programs;  award in accordance with the requirements of the award;  have been implemented;  10. For taking prompt action when instances ofr noncompliance are identified;  findings;  corrective action plan for: such findings;  Page 5of10    13. For submitting the reporting package and data collection form to the appropriate parties; 14. For making the auditor aware of any significant contractor relationships where the contractor is a. Access to all information ofwhich management is aware that is relevant to the preparation and fair presentation of the financial statements including the disclosures, and relevant to federal and state award programs, such as records, documentation, and other matters; b. Additional information that we: may request from management for the purpose of the audit; Unrestricted access toj persons within the entity from whom we determine iti necessary to obtain d. A written acknowledgement of all the documents that management expects to issue that will bei included in the annual report and the planned timing and method ofi issuance of that annual Afi final version of the annual report (including all the documents that, together, comprise the annual report)ina a timely manner prior to the date of the auditor'sr report (ifapplicable). 16. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year or period(s) under audit are immaterial, both individually andi int the aggregate, to the financial statements as a whole; 17. For acceptance of nonattest services, including identifying the proper party to oversee nonattest 18. For maintaining adequate records, selecting and applying accounting principles, and safeguarding 19. For informing us of any known or suspected fraud affecting the entity involving management, employees with significant roles in internal control and others where fraud could have a material 21. For taking reasonable measures to safeguard protected personally identifiable and other sensitive 22. For confirming your understanding of your responsibilities as defined in this letter to us in your With regard to the Schedule of Expenditures of Federal and State Awards referred to above, you acknowledge and understand your responsibility (a) for the preparation oft the Schedule of Expenditures of Federal and State Awards in accordance with the Uniform Guidance and the State Single Audit Implementation Act, (b) toj provide us with the appropriate written representations regarding the Schedule ofExpenditures of Federal and State Awards, (c) to include our report on the Schedule of Expenditures of Federal and State. Awards in any document that contains the Schedule of Expenditures of Federal and State Awards and that indicates that we have reported on such schedule, and (d) to present the Schedule of Expenditures of Federal and State. Awards with the audited financial statements, ori if the schedule will not be presented with the audited financial statements, to make the audited basic financial statements readily available to the intended users ofthe Schedule of Expenditures of Federal and State Awards no later than As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit. Weu understand that youre employees will prepare all confirmations we. request and willl locate any documents Ifyoui intend to publish or otherwise reproduce the basic financial statements and make reference to our fim,youagree to provide us with printers' proofs or masters for our review and approval before printing.  responsible for program compliance; 15. To provide us with:  audit evidence. report (ifa applicable); and  work; assets;  effect on compliance; information; and  20. For the accuracy and completeness of alli information provided;  management representation letter.  the date ofissuance by you oft the schedule and our report thereon.  orinvoices selected by us for testing.  Page 6of10    You also agree to provide us with a copy of the final reproduced material for our approval before it is  distributed. Nonattest Services  We will perform the following nonattest services: Draft of financial statements and tootnotes GASB 34 conversion entries Preparation ofauditor portions of Data Collection Form PreparationofLGC's: data input worksheet  We will not assume management responsibilities on behalf of Macon County. However, we will provide advice and recommendations to assist management of Macon County in performing its responsibilities. Macon County's management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing  activities.  Our responsibilities and limitations of the nonattest services are as follows:  We will perform the services in accordance with applicable professional standards. The nonattest services are limited to the services previously outlined. Our firm, in its sole professional judginent, reserves the rightt to refuse to do any procedure or take any action that could beconstrued. as making management decisions or assuming management: responsibilities, including  determining account coding and approving. journal entries.  Other Matters communications.  During the course oft the engagement, we may communicate with you or your personnel via fax or e-mail, and you should be aware: that communication: in those mediumns containsa at risk ofmisdirected ori intercepted Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your Internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or toc consider the consistency of other informnation in the electronic site with the original document. Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. By signing this engagement letter, youa affirm that you have all the data and records required to make your books andi records complete. During the course of the engagement, a portal will be in place for information to be shared, but not stored. Our policy is to terminate access to this portal after one year. The County is responsible for data backup for business continuity and disaster recovery, and our workpaper documentation is not to be used  fort these purposes.  Provisions of Engagement. Administration and Fees  Marcie Spivey is the engagement partner for the audit services specified int this letter. Her responsibilities include supervising Martin Starnes & Associates, CPAS, P.A.'s services performed as part of this engagement and signing or authorizing another qualified firin representative to sign the audit report. To  Page 7of10    ensure that our independence is not impaired under the AICPA Code of Professional Conduct, you agree toinform the engagement partner before entering into any substantive employment discussions with any of  our personnel. Audit Fee  Our fees for these services are as follows: Financial Statement Drafting Additional Fees:  $ 72,800 11,500 84,300  Charge per major program in excess of2 $ 3,750  Our invoices for these fees will be rendered ini four installments as work progresses and are payable upon presentation. In accordance with our firm policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid ini full. If we elect to terminate our services for non-payment, our engagement will be deemed to have been completed upon written notification of temination, eveni ifwel have not completed our reports. Youwill be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. We will notify youi immediately ofa any circumstances we encounter thatcould significantly affect thisinitial fee estimate. Whenever possible, we will attempt to use Macon County's personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate the timely conclusion of the audit. Further, we willl be available during the toc consult with you on financial management and accounting matters ofa routine nature, We want our clients to receive the maximum value for our professional services and to perceive that our fees are reasonable and fair. In working to provide you with such value, we find there are certain circumstances that can cause us to perform work in excess oft that contemplated in our fee estimate. Following are: some oft the more common reasons for potential supplemental billings:  year  Changing Lavs and Regulations  There are many governmental and rule-making boards that regularly add or change their requirements. Although we attempt to; plan our work to anticipate thei requirements that will affect our engagement, there are times when this is not possible. We will discuss these situations with you at the earliest possible time  inc order to make the necessary adjustments and amendments in our engagement.  Incorrect Accounting Methods or Errors in Client Records  We base our fee estimates on the expectation that client accounting records are in order sO that our work can! be completed using our standardt testing and accountingp procedures. However, should wet findi numerous errors, incomplete records, or the application of incorrect accounting methods, we will have to work to make the corrections and reflect those changes in the financial statements.  additional  perform  Failure to. Prepare for the Engagement  In an effort to minimize your fees, we assign you the responsibility for the preparation of schedules and documents needed for the engagement. We also discuss matters such as availability ofyour key personnel, deadlines, and work spaçe. Ify your personnel are unable, for whatever reasons, to provide these items as previously agreed upon, it might substantially increase the work we must do to complete the engagement  within the scheduledi time.  Page 8 of10    Starting and Stopping Our Work  Ifwe must withdraw our staff because of the condition of the client's records, or the failure to provide agreed uponi items within the established timeline for the engagement, we will not be able to perform our work in a timely, efficient manner, as established by our engagement plan. This will result in additional Our fees are based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. Ifsignificant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our fees for such Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic financial statements and related schedules or disclosures as these actions are deemed a non-audit service. During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We willl bring such matters to the attention of the appropriate level of management, either You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date oft the auditor's report to the date the financial statements are issued. We agree to retain our audit documentation or work papers for a period ofat least five years from the date You agree to inform us of facts that may affect the basic financial statements of which you may become aware during the period from the date oft the auditor's report to the date the financial statements are issued. At the conclusion of our audit engagement, we will communicate to management and those charged with  fees, as we: must reschedule our personnel andi incur additional start-up costs.  services range from $85-$390 per hour.  orally or in writing.  ofourr report.  governance the following significant findings from the audit:  Our view about the qualitative aspects oft the entity's significant accounting practices; Significant difficulties, ifany, encountered during the audit; Uncorrected misstatements, other than those we believe are trivial, ifa any; Disagreements with management, ifany;  Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant tot those charged with governance regarding their oversight ofthe financial Material, corrected misstatements that were brought to the attention ofi management as a result of  reporting process; our audit procedures;  Representations we requested from management; Management's consultations with other accountants, ifa any; and correspondence, with management.  Significant issues, if any, arising from the audit that were discussed, or the subject of The audit documentation for this engagement is the property of Martin! Starnes & Associates, CPAs, P.A. and constitutes confidential information. However, we may be requested to make certain audit documentation available tot thel Local Government Commission, Office ofthe State. Auditor, federal or state agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. Ifr requested, access to such audit documentation will be provided under the supervision of Martin Starnes & Associates, CPAS, P.A.'s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and  Page 9 of10    agencies may intend, or decide, to distribute the copies ofinformation contained therein too others, including Ina accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm to the Contract to Audit Accounts for your consideration and Please sign and return a copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements and compliance over major federal and state award We appreciate the opportunity to be your financial statement auditors and look forward to working with  other governmental. agencies.  files.  programs, including our respective responsibilities.  you and your staff. Respectfully,  Maitini dhvs € dovcitw,Cpas,RA. Martin Starnes & Associates, CPAS, P.A. Hickory, North Carolina  RESPONSE:  This letter correctly sets forth our understanding. Acknowledged and agreed on behalf of Macon County by:  Signature: Title: Date:  Page 10 of10        MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - APPOINTMENTS  MEETING DATE: February 21, 2023  13A. Planning Board (2 seats) - Per Planning Director Joe Allen, there are two vacant seats on the Macon County Planning Board. To date, Mr. Allen has received five applications (Larry Lackey, Jr., Lee Walters, Matthew Moyer, Renee Cooney and Ronald Brown). Copies of the applications and other documentation are included in the packet. 13B. Economic Development Commission (2 seats) - Per Tommy Jenkins, the terms of David Hubbs, Brett Rogers and John Mira-Knipple on the Macon County Economic Development Commission expired on December 10, 2022, although Mr. Mira-Knipple resigned his seat earlier in the fall of last year. We have received an application from Mr. Rogers but no others. 13C. Southwestern Commission Area Agency on Aging Regional Advisory Board (3 seats and 3 alternates) = Please see the recommended slate of appointments outlined in the enclosed email thread between DSS 13D. 2023 Board of Equalization and Review (5 seats) = Please see the enclosed memorandum from Tax Administrator Abby Braswell regarding her recommendation to the commission to reappoint Dwight Vison, Gary Drake, Kristine Flaig, Donald Holland and Richard Lightner to the 2023 13E. ETJ representative on the Town of Franklin Planning Board (1 seat) - Please see the enclosed memorandum from Town of Franklin Land Use Administrator Justin Setser regarding the reappointment of Dave Jones as the Extraterritorial Jurisdiction (ETJ) representative on the Town of Franklin Planning Board and Board of Adjustment. Term of appointment is  Director Patrick Betancourt and Mr. Roland.  Board of Equalization and Review.  fort three years.    Pintform W  Application for Appointment to Macon County Authorities, Boards, Commissions and Committees Thel Macon County Board ofCommissioners believes all citizens shouldl have the opportunity to Participate in governmental decisions. The Board wants to appoint qualified, knowledgeable and dedicated people tos serve on authorities, boards and committees. Ifyouhave ani interest in being considered for an appointment to any advertised vacancy, please thoroughly complete the form below before the advertised deadline and choose from the following options.  Mail to: County Manager's Office 51 West Main Street Franklin, North Carolina 28734  or FAX to: 828-349-2400  Any Questions, please call the County Manager's Office at (828)3 349-2025 Name of Authority, Board or Coinmittee applying for: Planning Board  Name LarryA.Lackey, Jr. Address284Coweetal Lake Circle Telephone: Hoine cell941-875-4196 Occupation Professional Engineer (Civi/Structural) Business Address 125H Highlands Rd Franklin, NC28734 Email Address allackey@dnet.net  City Otto  NCZip 28763  Work 828-524-9185  Briefly explain any anticipated conflict ofinterest you may havei ifappointed:  None  Educational Background  BSCE (Bachelor of Science CivilE Engineering) Business and Civic Experiences/Skills: Areas of Expertise and Interest/Skills:  Professionall Engineeri in NC, Owner Engineering! Firm Maconc County, NC  civilandStructural. Engineering, Building! Design, Utilities, Water Resourcesystomwater: List any Authorities, Boards, Commissions or Committees presently serving on:  None SIGNATURE:  kh  DATE: 11/23/2022    Application for Appointment to Macon County Authorities, Boards, Commissions and Committees Thel Macon County Board ofCommissioners believes all citizens should) have the opportunity to Participate in governmental decisions. The Board wants to appoint qualified, knowledgeable and dedicated people to serve on authorities, boards and committees. Ifyouh have ani interest in being considered: for an appointment to: any advertised vacancy, please thoroughly complete the form below before the advertised deadline and choose from thei following options.  Mail to: County Manager's Office 5 West Main Street Franklin, North Carolina 28734  or FAX to: 828-349-2400  Any Questions, please call the County Manager's Office at (828)349-2025 - Name of Authority, Board or Committee applying for: PLANNING BOARD  Name LEE M.. WALTERS Address/868 OTTER CRSEL RD Telephone: Home B20-321-0480 Occupation I'NSURANCE Business Address Email Address  City! NANTAWAL-A Work  NCZip l28781  AOJUSTER - RETIRED  LLEE WALTERS @ hotmaitcom  Bricfly explain any anticipated conflict ofinterest you, may have ifappointed:  No CONFLICTS Educational Background  ASSOCIATE FN INSURGNCE clams  Business and Civic Experiences/Skills:  DACKLROUND 7N INSUAE ANO CONSTRVCTION  Aréas INVULVED. of Expertise and] IN. MALSAAnE ANO ZONING pRoysa7s. IN., POKOSCSOLA Couvris  (FLoRioA)  MEMBER oh NANTAHALA Commwiy DEVROPMENT CLUB List any Authorities, Boards, Commissions or Committees presently servingon:  SIGNATURE:  M Whl  DATE: 12/5/2022    December 5, 2022 Macon County Manager'sOfice 51 W. Main St. Franklin, NÇ28734 Recommendation  Re: Macon County Planning Board vacancy /Letter of  Itk has come to our attention Macon County Planning Board is seeking representation from the Nantahala commmity.. As. Officers ofthel Nantahala Community Development Club, we wish to recommend Lee Waiters of868 Otter Creek Rd. Mr. Walters has beenar resident ofNantahala for over 27; years and actiyely participates in our Club. He is curently an advisor on our By-Law Committee and has provided much assistance in the process ofrefining and revising the By-Laws. In open meetings, Mr. Walters provides welcome input and insightto many of our discussions. He has a positive perspectiveon working with groups ofpeople, with an ability to discuss topics from multiple perspectives to achieve a mutual consensus. Conceming the characteristics needed to meet dhe qualifications ofal Planning Board member, in our opinion Mr. Walters meets the description outlined in the General Duties, namely by determining objectives, preparing and adopting plans to1 meet the objectives, develop and recommend policies, ordinances, administrative procedures, and other means for carrying out plans in acoordinated and efficient manner. Ins short, wet feel Mr. Walters' representation on the Macon County Planning Board will benetitl Nantahala and Macon  County. Sincerely,  Temaunk Tom Oswal, President gn Steve Bigos, Vice-President 72    Print Form  Application for Appointment to Macon County Authorities, Boards, Commissions and Committees Thel Macon County Board ofCommissioners believes all citizens should have the opportunity to Participate in governmental decisions. The Board wants to appoint qualified, knowledgeable and dedicated people to serve on authorities, boards and committees. Ifyou! bave an interest in bcing considered for an appointment to any advertised vacancy, please thoroughly complete the form below before the advertised deadline and choose from the following options.  Mail to: County Manager's Office 51 West Main Street Franklin, North Carolina 28734  or FAX to: 828-349-2400  Any Questions, please call the County Manager's Office at (828): 349-2025 Name ofAuthority, Board or Committee applying for: Planning board  Name Matthew! F Moyer Addressl73Beasleyi Minel Rd Telephone: Home 828-332-2446 Occupation Fuel gas pipinga ands service Business Address 291 Westgateplaza Email Address matt.genealogybookstore@gmallcom  City Franklin  NCZip 28734  Work 828-349-1222  Briefly explain any anticipated conflict ofi interest you may have ifappointed:  Jcurrently workf fora ane employer Toccoal Natural Gas where we: somtimes doc contract work fo Macon Co.  Educational Background  1995f frankin High School grad, 19969 gradudatedi from collage inautomotive: ando dieselr mechnics. Ihold! NC fuel piping lic since 2001 NCI Mechnical: level onei inspections, Buildingi inspections level one, lami also al NC cert firefighter.  Business and Civic Experiences/Skils: Areas ofl Expertise and Intercst/Skills: Please see attached  See attached  List any Authorities, Boards, Commissions or Committees presently serving on:  None att thist time.  SIGNATURE:  DATE: 8/12/2022    Matthew F. Moyer 473 Beasley Mine Rd. Franklin, NC: 28734  Business and Civic Experiences/Skils:  For the last 24 years, I've been working in the LP and Natural Gas industries in Macon County and northeast Georgia. I'm currently employed by the City of Toccoa, Northern Division of Toccoa Natural Gas Installation and service supervisor. In that capacity, Ihave worked hand-in-hand with many Macon County staff, including Bobby Bishop in Building Inspections, Tracy Tallent at the Board of Education, and the Mike Cope in the Maintenance Department, I have a great working relationship with each of these departments. Ihave been a firefighter with Cowee Volunteer Fire/Rescue since I joined the Junior Auxiliary 30 years ago, including 3 years' service on CVFR's Board of Directors. For 6 years, I served as JR Warden on the Vestry (board of directors) of All Saint's Episcopal Church, maintaining the campus. Ia also served as Youth Leader there, increasing invoivement of church youth and building their spirituality. More recently, I've served on the Board of Trustees of First United Methodist Church for 3 years, while also attending the youth group, serving on mission trips, and participating in community outreach.  Areas of Expertise and Interest/Skils:  Ihave held a North Carolina Fuel Piping Contractor License since 2001 Ihave 3 years with propane service and piping and delivery and I am the license holder for Toccoa Natural Gas in North Carolina. I have 21 years' experience installing fuel piping for new and existing residential, commercial, and industrial customers. Ia am qualified and experienced to install, tap into, and maintain underground natural gas lines. I also maintain and repair commercial and residential natural gas appliances. I assist during Toccoa's annual NC Pipeline Safety Inspections, which have passed each year. Ia also service and maintain pressure regulator stations for the distribution areas in Rabun County, GA and Macon County, NC. Iam required to retest these annually according to the CFR 49 sections 192.801 and 195.501 for operator qualifications as set forth by FERC and PHMSA. For the last 15 years, I have conducted liaison meetings with public officials and emergency personnel.    Print Form  Application for Appointment to Macon County Authorities, Boards, Commissions and Committees The Macon County Board of Commissioners believes all citizens should have the Participate in governmental decisions. The Board wants to appoint dedicated people to serve on authorities, boards and committees. qualified, have an knowledgeable and considered for an appointment to any advertised vacancy, please Ifyou below before the advertised deadline and choose from the following thoroughly options. complete the form  opportunity to interest in being  Mail to: County Manager's Office 5 West Main Street Franklin, North Carolina 28734  or FAX to: 828-349-2400  Any Questions, please call the County Manager's Office at (828)349-2025  Name of Authority, Board or Committee applying for: Mocon Co. Plawiny Bodrc  Name Lenec kuvielanc Coones Address/m SleylineView Rd. Telephone: Home 828 371- 4360  Ciy/Franklin  NCZip 28734  Work 828.369. 3000  Occupation Surve-or $ Real Estal voker Business Address 459.443 .Pulmer St.  Email Address  vencekcoone @ gmauicom renscereladlland: $  Briefly explain any anticipated conflict ofinterest you may have ifappointed:  survepingitom  None Autupara Educational Background  774. oMVABVmEIgE Business and Civic Experiences/Skills: Dwn # opevate 2 busuniss of Expertise and Interest/Skills:  AAS Surveing AAS Cuva Engieenng Tech. SowthwestaComa.Cur.  Macor Co Sinc 2017  Areas  w  leadkvship, managenent, PVEVouS Reg. 9 V.Pyes NC ReaLtors 2022,  2019-2020  any  Boards,  pr Committees presently  EAKANREISRArS .Compisionss Les roys - KeASIAKEE sepyinger on: NC Reuttors Housing Founduho, Sec. 2023  NC Zeurtovs - Vanust tonymiHes D EPAC; Budget 4 Fin Cow., NGR Porms Conn. NCI RCMIEONMEYIE - Appreyed Pre/Post licensiny Inshructux  Slute Polhcil Ccord. to k.Corlin,  SIGNATURE: fatlag  DATE: 01-12.2023    Renee K. Cooney, PLS  Owner Kirkland Land Surveying, PLLC&I Legacy Properties byl Renee, LLC  Education  1984-1988 Franklin High School Franklin, NC  1995-1997 Southwestern Community College, AA in General Education 2007-2009 Southwestern Community College, Dual AAS inl Land  Surveying & Civil Engineering' Technology Cumbie &' Trull School ofReal Estate  2012 2020  Graduate Realtor Institute -1 National AisciationofRealtors  Professional Experience  1999-2002 United Community Bank- Teller 2005-2011 Ron Kirkland Land Surveying, DrafingPLs/eperyisor 2012-2013 REMAXI Elitel Realty- --Real Estate Broker 2013-2016 Unique Properties--Reall Estate Broker 2016-2019 Southwestem CommunityCollege, Reall Estate Instructor 2017-2017 REMAXAwenasa Realty-Real Estate Broker-in-Charge 2017-present Owner/Brokeri in Chargel Legacy Propertiest byF Renee,I LLC 2020-present Owner-Kirkland Land Surveying, PLLC  Professional Licensure  20101 North Carolina SurveyorL-4898 2012 North Carolina Real Estate BrokerLic. 274120 Notary Public for North Carolina - expiration 02/03/2027 CFS (Certified Floodplain Surveyor) NC-277 Licensing and Posting Licensing  Approved Instructor for North Carolina Real Estate Commission Pre-  Typical Work Surveying includes USFS Boundary Retracement, Private Boundary,  Route Surveys forNCDOT & Duke Energy, USFS and US Fed. Highway, Subdivisions, Dispute Resolution, Construction Stakc Out Real Estate Brokerage includes: Representation oft buyer and seller clients in the purchase and sale ofresidential, land and commercial Real Estate Instruction includes the presentation and education of real estate brokerage to be eligible to sit fort the NCI liçensure exam and to fulfill post licensing education courses to maintain active licensure.  properties.    Professional  North Carolina Society of Surveyors (NCSS) NC Realtors Region 9 PAC' Trustee, 2023 Carolina Smokies Assoc. ofRealiors-Teasure; 2023 Carolina Smokies Assoc. of Realtors - Education Committee Chair, NCRealtorse Budget & Finance Committee NC Realtorse) Residential Forms Committee National Association of Realtors0-2012 - present including the following designations: ABRO (Accredited] Buyers Representative), AHWD, (At Home With Diversity), GRI, (Graduate Realtor Institute), RENE (Real Estatel Negotiation Expert), SRESG (Seniors Real Estate Specialist) and WHS (Workforce Housing Specialist) NC Realtors). Region 9 Vice President 2019-2020,2022 NC Realtors Housing Foundation Director, 2021-2022 Carolina Smokies. Assoc. ofRealtors - President 2015, 2016  Organizations NÇ Realtors Housing Foundation, Secretary, 2023  2017-present  Community Activities  Rotary Club ofFranklin- = Satellite Club  NCSS  NCI Realtors State Political Coordinator for Senator Kevin Corbin    Print Form  Application for Appointment to Macon County Authorities, Boards, Commissions and Committees The Macon County Board ofCommissioners believes all citizens should have the Participate in governmental decisions. The Board wants to appoint dedicated people to serve on authorities, boards and committees. qualified, knowledgeable and considered for an appointment to any advertised below before the advertised deadline and choose vacancy, from the please thoroughly complete the form Mail to: County Manager's Office 5 West Main Street Franklin, North Carolina 28734  opportunity to  Ifyouhave ani interest inb being  followingoptions.  or FAX to: 828-349-2400  Any Questions, please call the County Manager's Office at (828)349-2025 Name of Authority, Board or Committee applying for: Planning Board  Name RonaldLBrown Address/a93Canmontal Telephone: Home 828-226-3110 Occupation retiredinsurance: adjuster Business Address Email Address Noconflicts Educational Background  City Franklin  NCZip 28734  Work  brown.bearl @ att.net  Briefly explain any anticipated conflict ofinterest you may have ifappointed:  High School ands some Calisgetnuameentitatio) Business and Civic Experiences/Skills: Areas of Expertise and Interest/Skills: Insurance- labilly.homeowners; auto.  Senior adjuster for Geico, Body Shop Consultant, Owner RLBrown. Associates  adjustingcompany  List any Authorities, Boards, Commissions or Committees presently serving on: Currentlya assisting local American Legion! Posty with renovations to building SIGNATURE: GaeyGron  Formerly: served on Planning Board in Fremont, NH Worked with Council on Agingi in Sylva, NC  DATE: January25,2023    PrltForm.  Application for Appointment to Macon County Authorities, Boards, Commissions and Committees The Macon County Board of Commissioners believes all citizens should have the opportunity to Participate in governmental decisions. The Board wants to appoint qualified, knowledgeable and dedicated people to serve on authoritien, boards and committees. Ifyouh have ani interesti int being considered for an appointment to any advertised vacancy, please thoroughly complete the form below before the advertised deadline and choose from the following options.  Mail to: County Manager's Office 51 West Main Street Franklin, North Carolina 28734  or FAX to; 828-349-2400  Any Questions, please call the County Manager's Office at (828)349-2025 NameofAuthorily, Board or Committee applying for: Economic Development Commission  Name Brett Rogers Address366 Willowbrookl Estates Telephone: Home 8284216965 Occupation Operations Management  City Frankiin  NCZip 28734  Work 8283695411  Business Address 245 Industrial ParkF Road, FrankiIn, NC: 28734 Email. Address egeneauotchemkcescon  Briefly explain any anticipated conflict of interest you may have ifappointed:  None  Educational Background  Bachelor of Science in Operations Management Minor In Economics; Minor! Inl History (Cedarville Unlversity)  Business and Civic Experiences/Skills: Areas of) Expertise and) Interest/Skills: Operations management Business development  13years' experience as Vice! President of Operations at! Duotech Services, Inc. directymanagngateam of 30+ individualsi int ther repair andi manufacture of advanced defense electronic systems for 35+ countries worldwide.  Recrulting employees for highlytechnicale employment positions Southwestern Community College Board of Trustees Macon County Economicl Development Commission SIGNATURE: Aaf  List any Authoritles, Boards, Commisslons or Committees presently servingon:  DATE: 19January2 2023    Mike Decker From: Sent: To: Cc: Subject:  R. Patrick Betancourt Pletmouremacomco Wednesday, January 25, 20232:28PM droland@maconncorg 'Jennifer Hollifield"; 'Mike Decker' RE: AAA Regional Advisory Council Appointments  Yes sir, if the Board would be willing to appoint in February, we will relay thatinformation to our AAA partners once the  Board votes. Thank you..  R. Patrick Betancourt, Director Macon County Dept. of Social Services 1832 Lakeside. Dr. Franklin, NC: 28734-6778 https/www.maconnaconnc.or/dis.htm!  Office: 828-349-2130 I Mobile: 919-594-7398 D Fax: 828-349-2401  Our Mission: Partnering to promote, protect, and strengthen our community.  oncEtmatonegemdne to and from this address may be subject tot the North Carolina Public Records Law (N.C. Gen. Stat. 51 132-1 et. seq.) andi may be disclosed to third parties bya ana authorized official. Unauthorized disclosure ofj juvenile, health, legally privileged, or otherwise confidential information, including confidential. information relating to a public assistance case, is prohibited byl law. Ify youl have received thise e-mail  ine error, pleaser notify the sender immediately: and delete allir records oft thise e-mail.  From: Derek Roland droland@maconncore Sent: Wednesday, January 25, 2023 11:34 AM To: Detanourematomcors  Cc: Jennifer Hollifield" molmeuemacomncorp) Mike Decker moecerematonncor  Subject: RE: AAA Regional Advisory Council Appointments  Patrick,  Will the board of commissioners need toi take action on these appointments in February?  Thanks, Derek C. Roland Macon County Manager 5W. Main St. Franklin, NC: 28734 (828)-349-2022  From: R. Patrick Betancourt pbetancourt@maconnc.org> Sent: Tuesday, January 24, 20234:48PM To: Derek Roland grolandemaronncorp Cc: Jennifer Hollifield nolredemaconcot Subject: FW: AAA Regional Advisory Council Appointments    Derek,  Please see the message below from our local AAA office. After working with. Jennifer and our community partners, we  would offer the following slate of appointments for the Commissioners to consider:  Appointment 1 Primary: Appointment 1 Alternate: Appointment 2 Primary: Appointment 2 Alternate: Appointment 3 Primary: Appointment 3 Alternate:  Jennifer Hollifield, Senior Services Patrick Betancourt, Social Services Felicia Roberts, M.P.P. Charam Miller, M.P.P.  Joey Gibson, Community Paramedicine Kim Terrell, NC Cooperative Extension  Jennifer has communicated with Felicia, Charam, Joey, and Kim and they have all agreed to serve ifa appointed. Please  feel free to let Jennifer or me know if we can provide any additional information.  R. Patrick Betancourt, Director Macon County Dept. of Social Services 1832 Lakeside Dr. Franklin, NC: 28734-6778 nttps/www.maconnaconnc.org/ds.ntm  Office: 828-349-2130 I Mobie:919.594-7398 I Fax: 828-349-2401  Our Mission: Partnering to promote, protect, and strengthen our community.  NOTICE: E-mail correspondence to and from this address may! be subject tot thel North Carolina Public Records Law (N.C. Gen. Stat. 132-16 et. seq.) andi may! be disclosed tot third parties by ana authorized official. Unauthorized disclosure ofj juvenile, health, legally privileged, ord otherwise confidential information, including confidentiali information relating to a public assistance case, is prohibited by law. Ify youl haver received thise e-mail  ine error, please notify the senderi immediately: and delete all records oft this e-mail.  From: Kellie Dula kelle@reglona.OTr8" Sent: Monday, anay23,0231026AM: To: pctanguremasonacers holiredemaconncers Cc: Sarajane Melton saraaneereonaor Subject: AAA Regional Advisory Council Appointments Dear Macon County Partners,  Southwestern Commission Area Agency on Aging works with all of you in several different ways, one of which is the Regional Advisory Council which consists of community members that the county commissioners appoint to assist the Area Agency on Aging with furthering our mission of developing and coordinating communty-Dased systems of services for all older adults who reside within our region. Several of our members' terms have expired and we need your assistance in resetting our volunteer base to assure that the needs of older adults are met. Ideally, we'd like to have 3  members and 3 alternates from each county.  The following Advisory Council Members are up for reappointment.  Commissioner Ronnie Beale 828/421-8598  2    E-Mail: Deae19s5@yanoo.com  Sue Waldroop 828/524-4261 E-Mail: grandy@dnet.net 828-349-2475  Kathy McGaha, Director Macon Co. Public Health  Email = megana@maconncorg  Patrick Betancourt, Director Macon County DSS E-mail: pbetancour(@maconnc.org  828/349-2124 Jimmy Villiard Franklin, NC 28734 E-Mail = Mllard@maconncorg  Would you be so kind as to review your list for this committee and let us know who you would  like to appoint andlor reappoint for the Council.  lam happy to discuss at any time, and questions and/or concerns that you may have.  Thank you in advance for your time and energy!! AAA Staff, Sarajane Melton and Kellie Dula  Kellie Dula  Family Caregiver and. Dementia Support Coordinator  Southwestern Commission AreaAgency on Aging 828-565-1826 125 Bonnie Lane Sylva, NC28779 www.regiona.org  3    MACON COUNTY TAX OFFICE 5 WEST MAIN STREET FRANKLIN, NC 28734  MEMORANDUM To: From: cc: Date: Re:  Macon County Board ofCommissioners Abby Braswell, Tax Administrator  Derek Roland, County Manager February 14, 2023  Approval of2023 Board of Equalization and Review  Please accept my recommendation for the 2023 Board of Equalization and Review to include Dwight  Vinson, Gary Drake, Kristine Flaig, Donald Holland, and Richard Lightner.  Thank you. Abby Braswell  Macon County Tax Administrator    Date: To: From: Subject:  February 8, 2023  Macon County Board of Commissioners Derek Roland, County Manager Justin Setser, Land Use Administrator  Dave Jones Reappointment to Town of Franklin Planning Board  Dave Jones term has expired. Mr. Jones would like to continue to serve as an ETJ representative on the Town of Franklin Planning Board and Board of Adjustment for Macon County. Mr. Jones would only like to serve a three-year term expiring on February 6, 2026. This action was approved by the Town of Franklin's Town Council at  their February 6, 2023 meeting.