Wlacon Counly  ON COUN  CAS  MACON COUNTY BOARD OF COMMISSIONERS  MARCH 8, 2022 6P.M. AGENDA  1. Call to order and welcome by Chairman Tate  2. Announcements 3. Moment of Silence 4. Pledge of Allegiance 5. Public Hearing(s) - 6 p.m.  (A). Amended and Restated Airport Hazard Ordinance (B)Amended and Restated Building Code Enforcement Ordinance (C)Amended and Restated Building Height Ordinance (D)Amended and Restated Soil Erosion and Sedimentation Control (E). Amended and Restated Wireless Telecommunication Facilities At the close of the public hearings, the board may choose to take action on any or all of the amended and restated ordinances.  Ordinance Ordinance  6. Public Comment Period 7. Additions to agenda  8. Adjustments to and approval of the agenda  9. eports/Presentations  (A) Pre-K for the Highlands area - Advance Highlands Education (B) US Forest Service Plan Update - District Ranger Troy Waskey, (C) No Wrong Door - Sheila Jenkins, Dinah Mashburn and  Committee (AHEC) representative Nantahala Ranger District Dereck Jones  MACON COUNTY COURTHOUSE, ANNEX PHONE 828-349-2000  5WESTI MAIN: STREET  FRANKLIN, NORTH  FAX: CAROLI 828-349-2400 INA2 28734    (D) Resolution in recognition of Macon County Crawford Senior Center volunteers - Administrative Officer Jennifer Hollifield,  Macon County Senior Services  10.Old Business 11.New Business  (A) Business Development Center Lease Renewals - Economic  Development Director Tommy Jenkins (3) Waterwheel Manufacturing, Inc. (B) Solid Waste, Director Chris Stahl  (1)AG1, LLC (2) TECO SSL, Inc.  ()Authorization to enter into contracts for services related to closure of Phases I and II of the Macon County Landfill (2) Resolution exempting engineering services for groundwater C)Consideration of Change Order #015 on the Macon Middle (D)Consideration of resolution regarding referendum on levy of a one-quarter-cent county sales and use tax = County Manager  monitoring reporting  School renovation project - Jack Morgan  Derek Roland  12.Consent Agenda -4 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 (A) Minutes of the February 3, 2022 continued session and the (C)Tax releases for February 2022 in the amount of $2,123.15 (D)Audit contract for fiscal year ending June 30, 2022 (E)Approval of sale of property by private sale by the county (F) Monthly ad valorem tax collection report - no action necessary  Commissioners.  February 8, 2022 regular meeting (B)J Budget Amendments #187-192  manager 13.Appointments  (A) Airport Authority (2 seats) (B)I Library Board (2 seats)  14.Closed session as allowed under NCGS (if needed)  15.Adjourn/Recess    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - PUBLIC: HEARINGS  MEETING DATE: March 8, 2022  We have five public hearings on the agenda involving amendments to As you are fully aware, County Attorney Eric Ridenour has been working to revise the county's ordinances - this time regarding (1) the airport hazard ordinance, (2) building code enforcement, (3) building height, (4) soil erosion and sedimentation control and (5) wireless telecommunication facilities - in order to bring them into compliance with North Carolina General Statute 160D - and for the soil erosion one, to bring it into A copy ofeach notice of public hearing is included in the agenda packet, and the notices appeared in the February 23, 2022 and March 2, 2022 editions of Also included in the packet are copies of each amended and restated ordinance in its "redline" form. Due to the size of the combined printed versions of the ordinance, I am planning to break the agenda packet into two sections, and will send this portion separately from the rest of the agenda. Immediately following the close of the public hearings, the board may consider taking action on any or all of the revised ordinances, and Mr. Once approved, the updated ordinances will be filed with the Macon County Register of Deeds and will be made available on the county's website.  existing ordinances.  conformity with the state's regulations.  The Franklin Press as required.  Ridenour will provide resolutions of approval for each one.    NOTICE OF PUBLIC HEARING  Please take notice that the Macon County Board of Commissioners will conduct a public hearing on Tuesday, March 8, 2022 at 6:00 p.m. in the Commission Boardroom located on the third floor of the Macon County Courthouse at 5 West Main Street, Franklin, NC 28734, concerning the proposed "Amended and Restated Airport Hazard Ordinance of the County of Macon, North Carolina," which amends and restates the presently existing Airport Hazard Ordinance of the County of Macon, North Carolina. Public comment upon the same shall be received at this public hearing. The public is invited to attend this public hearing.  The proposed amendments are for the purpose of bringing the Macon County Airport Hazard Ordinance into compliance with Chapter 160Dofthel North Carolina General Statutes. The proposed amendments can be viewed on the county website at www.maconnc.org, under the "Public Announcements" tab, and a hard copy may be obtained in the lobby at the Courthouse  Annex Building, located at 5 West Main Street, Franklin, North Carolina.  This the 15th day of February, 2022.  Derek Roland Ex Officio Clerk to the Board Macon County Board of Commissioners    NOTICE OF PUBLIC HEARING  Please take notice that the Macon County Board of Commissioners will conduct a public hearing on Tuesday, March 8, 2022 at 6:00 p.m. in the Commission Boardroom located on the third floor of the Macon County Courthouse at 5 West Main Street, Franklin, NC 28734, concerning the proposed "Amended and Restated Building Code Enforcement Ordinance of the County of Macon, North Carolina," which amends and restates the presently existing Building Regulations Ordinance ofthe County of Macon, North Carolina. Public comment upon the same shall be received at this public hearing. The public is invited to attend this public hearing. The proposed amendments are for the purpose of bringing the ordinance into compliance with Chapter 160D of the North Carolina General Statutes. The proposed amendments can be viewed on the county's website. at www.maconnc.org under the "Public Amouncements"tab, and al hard copy may be obtained in the lobby at the Courthouse Annex Building, 5 West Main Street,  Franklin, North Carolina.  This the 15th day of February, 2022.  Derek Roland Ex Officio Clerk to the Board  Macon County Board of County Commissioners    NOTICE OF PUBLIC HEARING  Please take notice that the Macon County Board of Commissioners will conduct a public hearing on Tuesday, March 8, 2022 at 6:00 p.m. in the Commission Boardroom located on the third floor of the Macon County Courthouse at 5 West Main Street, Franklin, NC 28734, concerning the proposed "Amended and Restated Building Height Ordinance of the County of Macon, North Carolina," which amends and restates the presently existing Building Height Ordinance of the County of Macon, North Carolina. Public comment upon the same shall be received at this public hearing. The public is invited to attend this public hearing.  The proposed amendments are for the purpose of bringing the Macon County Building Height Ordinance into compliance with Chapter 160D ofthe North Carolina General Statutes. The proposed amendments can be viewed on the county's website at www.maconnc.org, under the "Public Announcements" tab, and a hard copy may be obtained in the lobby at the Courthouse  Annex Building, 5 West Main Street, Franklin, North Carolina.  This the 15th day of February, 2022.  Derek Roland Ex Officio Clerk to the Board Macon County Board of Commissioners    NOTICE OF PUBLIC HEARING  Please take notice that the Macon County Board of Commissioners will conduct a public hearing on Tuesday, March 8, 2022 at 6:00 p.m. in the Commission Boardroom located on the third floor ofthe Macon County Courthouse at 5 West Main Street, Franklin, NC: 28734, concerning the proposed "Amended and Restated Macon County Soil Erosion and Sedimentation Control Ordinance,", 'which amends and restates the presently existing Macon County Soil Erosion and Sedimentation Control Ordinance. Public comment upon the same shall be received at this public The proposed amendments are for the purpose of updating the Macon County Soil Erosion and Sedimentation Control Ordinance into compliance with the State ofNorth Carolina's Office of Soil and Sedimentation model ordinance. The proposed amendments can be viewed on the county's website at www.maconnc.org under the "Public Announcements" tab, and a hard copy may be obtained in the lobby at the Courthouse Annex Building, 5 West Main  hearing. The public is invited to attend this public hearing.  Street, Franklin, North Carolina.  This the 15th day of February, 2022.  Derek Roland Ex Officio Clerk to the Board  Macon County Board of County Commissioners.    NOTICE OF PUBLIC: HEARING  Please take notice that the Macon County Board of Commissioners will conduct a public hearing on Tuesday, March 8, 2022 at 6:00 p.m. in the Commission Boardroom located on the third floor of the Macon County Courthouse at 5 West Main Street, Franklin, NC 28734, concerning the proposed "Amended and Restated Wireless Telecommunication Facilities Ordinance of Macon County," which amends and restates the presently existing Wireless Telecommunication Facilities Ordinance of Macon County. Public comment upon the same shall be received at this public hearing. The public is invited to attend this public hearing.  The proposed amendments are for the purpose of bringing the Wireless Telecommunication Facilities Ordinance ofMacon County into compliance with Chapter 160D of the North Carolina General Statutes. The proposed amendments can be viewed on the county's website at www.maconnc.org under the "Public Announcements" tab, and a hard copy may be obtained in the lobby at the Courthouse Annex Building, 5 West Main Street, Franklin, North  Carolina.  This the 15th day of! February, 2022.  Derek Roland Ex Officio Clerk to the Board  Macon County Board of County Commissioners    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - REPORIS/PRESENTATIONS  MEETING DATE: MARCH 8, 2022  9A. Per Chairman Tate, a representative for the Advance Highlands Education Committee (AHEC) will be at the meeting to discuss pre-K needs  in the Highlands area.  9B. Nantahala District Ranger Troy Waskey will provide the board with an  update on the status of the U.S Forest Service plan.  9C. Per Commissioner Beale, representatives of No Wrong Door (Director Sheila Jenkins and board members Dinah Mashburn and Dereck Jones) will be at the meeting to update the board on the organization's activities.  9D. Administrative Officer Jennifer Hollifield with Macon County Senior Services will be presenting a resolution for the board's consideration to proclaim April 17-23, 2022 as Macon County Volunteer Week in order to recognize the volunteers who dedicate their time to the Dorothy R. and John L. Crawford Senior Center. A copy of the resolution will be included in the packet. A version for the chairman's signature will be prepared on county  letterhead.    Resolution in Recognition of  Macon County Crawford Senior Center Volunteers  WHEREAS, Macon County is a community rich in volunteers that dedicate their valuable time and resources to the Dorothy R. and John L. Crawford: Senior Center, making significant and positive outcomes, great and small; and WHEREAS, volunteers have donated 3,203 hours at the Crawford Senior Center WHEREAS, the spirit of volunteerism provides even more evidence that Macon WHEREAS, volunteering one's time has been a significant part of our County heritage; and it is critical that we continue such a tradition to preserve and improve the quality of life for our citizens of our community; and  during calendar year 2021;and  County's greatest resource is its people; and  WHEREAS, experience teaches us that government alone cannot meet all the WHEREAS, we continue to rely on the efforts of volunteers to enrich our  needs of our county; and  community.  NOW, THEREFORE, be it resolved that the Macon County Board of County Commissioners do, hereby thank and honor the volunteers at the Crawford Senior Center by proclaiming April 17-23, 2022 as Macon County' Volunteer Week.    Adopted this gth day of March, 2022  BOARD OF COMMISSIONERS FOR MACON COUNTY, NORTH CAROLINA  Chairman  Attest    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY -I NEW BUSINESS  MEETING DATE: March 8, 2022  11(A).  Economic Development Director Tommy Jenkins will be  presenting lease renewals for space in the county's Business Development (1)AG1, LCC for Unit A of the center. The one-year term ofthe lease is for the period of December 1, 2021 through November 30, 2022 at a (2)TECO SSL, Inc. for Unit B of the center and other areas as shown on Exhibit A to the lease agreement. This one-year term would commence on November 14, 2021 and run through November 13, (3)Waterwheel Manufacturing, Inc. for Unit Co of the center. The one- year term of this lease is for the period of. July 1, 2021 through June 30, 2022 at a rate of $212 per month. Accordingly, an update to this item would need to be scheduled for the board's June 14, 2022 regular meeting should the tenant wish to renew for another year. Copies of the individual resolutions for the respective properties to be declared as surplus and approving the leases as noted are included in the packet, as well as the lease agreements and their attached exhibits. 11(B). Solid Waste Director Chris Stahl is seeking the board's authorization to enter into contracts with McGill Associates and Bunnell Lammons Environmental for engineering, geotechnical, permitting and other related services regarding the closure of Phases I & II of the Macon County Municipal Solid Waste (MSW) Landfill. Per Mr. Stahl, in December of 2021, the board authorized him to negotiate the contracts with McGill Associates and Bunnell Lammons Environmental based on recommendations resulting from a Request for Qualifications (RFQ) issued by the county in November 2021, and those contracts - copies of which will be included in the packet = demonstrate the scope ofwork and cost estimates  Center as follows:  rate of $1,840 per month.  2022 at a rate of$1,218 per month.    related to the required closure process. In addition, Mr. Stahl is asking that the board consider the following points related to this request:  By rule: The Macon County MSW Landfill must begin closure activities within six months of the last receipt of waste in the additional six-month extension of this deadline based on staffing and supply chain issues related to the COVID-19 virus. Since the first ton of waste was placed in the landfill in 1992, a portion of each tipping fee has been allocated to financial assurance liabilities. Millions of dollars have been set aside in reserve funds to pay for this project. Costs related to this project will, therefore, not be part of the Solid Waste Department's Lingering supply chain issues, rapid inflation and a competitive market for construction services, I believe, will result in costs above the $5.2-million estimated each year for closure costs. Overages will result in the need to re-evaluate and likely increase the per unit (ton) set aside for future closure of Phase III.  landfill phases.  have already requested and received an  operating budget.  In a second item, Mr. Stahl is seeking approval of a resolution that will exempt engineering services for semiannual groundwater monitoring reporting, as the cost of these services will be below the $50,000 threshold. A copy of the resolution will be included in the packet, along with a contract from Bunnell Lammons Environmental to provide these services for four landfill sites in the spring and fall ofthis calendar year at a combined cost of Mr. Stahl can provide additional detail for any or all of these items at the  $20,400. meeting. 11(C).  Jack Morgan will provide an overview of Change Order #015 on  the Macon Middle School Renovations project, and a copy of the change  order in the amount of $27,960 is included in the packet.  11(D).  Enclosed in the packet you will find a copy of a "Resolution  Calling a Special Advisory Referendum for the Levy of a One-Quarter Center County Sales and Use Tax." The County Manager and/or County  Attorney will have more to share on this item at the meeting.    STATE OFI NORTH CAROLINA COUNTY OF MACON  RESOLUTION OF THE MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTY TO BE SURPLUS AND APPROVING A ONE YEARLEASE  OF THE SAME BY MACON COUNTYTO. AG1, LLC.  THAT WHEREAS, Macon County owns certain real property being describedi in the Lease tOAGI,LLC, al North Carolina Limited Liability Company,acopys ofwhichi is attached! hereto; and WHEREAS, Macon County does not presently have a use: for the same; and  WHEREAS, Macon County desires to declarei the same tol bes surplus and authorizet thee entry ofthel Lease to AG1,LLC, ,al North Carolina Limited Liability Company,acopys ofv whichi isa attached  hereto, for the period of one year from December 1, 2021; and  WHEREAS, pursuant tol N.C. Gen. Stat. $ 160A-272, Maçon County is authorized to enter into the Lease to AG1, 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 LeasetoA AGI,LLC, al North Carolinal LimitedL Liability Capyasy-redamat 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 Maçon County does hereby authorize the entry into the Lease to AGI, 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 December 1, 2021, through  November 30, 2022; and  RESOLVED, that Derek Roland, Macon County Manager, is herebyauthorizeda land directed tofillin any blanks upon the same and execute said Lease to. AGI,LLC., a North Carolina Limited  Liability Company, on behalf of Macon County.  Adopted at the March 8, 2022, Regular Meeting of the Macon County Board of  Commissioners.    James Tate, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to the Board (Official Seal)  2    NORTH CAROLINA MACON COUNTY  LEASE TO AG1, LLC, FROM MACON COUNTY  ANORTH CAROLINA LIMITED LIABILITY COMPANY,  This lease is made this Ist day of December, 2021, 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 oft 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 spaçes 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 December 1, 2021, and shall continue for a term expiring November 30, 2022. THAT NOTWITISTANDING ANYTHING TO THEC CONTRARY CONTAINED 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 of 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 (4) Use of Premises. The leased premises shall only be used by Tenant for producing, packaging  hereto and incorporated herein as limited hereinafter.  DAYS NOTICE TO TENANT! WITHOUT LEGAL CONSEOUENCE  each month in advance.  1    and distributing lawful Industrial Hemp, lawful wholesale flowermaterial 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 (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 of the 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. 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 Responsibililies 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 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 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 necessary to prevent or abate nuisançes 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 and are hereby expressly prohibited by the terms of this Lease.  premises or any portion thereof.  tear incident to the use of the premises.  make the necessary repairs or to terminate the lease.  landscaping/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. (1)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 (2)Indemmfication. 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 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. 3Emvirommenta 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, if such occurs during the term of the lease, (1i) 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 oft 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 Defauli. 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 of insolvency or the filing of a petition of bankruptcy by the Tenant shall also be  expiration of the lease and surrender of the premises by the Tenant.  premises.  3    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.  In testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one ofwhich is retained by each of the parties.  COUNTY OF MACON Macon County Manager  By:  AGI, LLC, a North Carolina Limited Liability Company By: President  4    ExhibitA Lease to. AGI,LLC al North Carolina Limited Liability Company  KEY: Tenant's Exclusive Use Non-exclusive common areas    STATE OF NORTHCAROLINA COUNTY OF MACON  RESOLUTION OF THE. MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTYTOBE: SURPLUS AND APPROVING A ONE YEAR LEASE OF THE SAME BY MACON COUNTYTOTECO SSL INC, A TENNESSEE BUSINESS  CORPORATION.  THAT WHEREAS, Macon County owns certain real property being described. in the Lease toTECOS 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, Maçon County desires to declare the: same to be surplusandauthorizet the entry oft the Lease to TECO SSL INC., a Tennessee Business Corporation, a copy of which is attached  hereto, for the period of one year from November 14, 2021; and  WHEREAS, pursuant to N.C. Gen. Stat. $ 160A-272, Macon County is authorized to enter into the Lease to TECO SSLI INC., a Tennessee Business Corporation, a copy ofwhich isattached  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 Lease to TECO SSL INC., a Tennessee Business Corporation, a copy of which is attached hereto and incorporated herein by reference for and during the term ofs 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 isattached hereto and incorporated herein by reference, for the period of one year from November 14, 2021, through the end of  November 13,2022; and  RESOLVED, that Derek Roland, Macon County Manager, is hereby authorizedanddirected tof fill in any blanks upon the same and execute said Lease to TECO SSL INC., a Tennessee  Business Corporation, on behalfofN Macon County.  Adopted at the March 8, 2022, Regular Meeting of the Macon County Board of  Commissioners.    James Tate, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to the Board (Official Seal)  2    NORTH CAROLINA MACON COUNTY  LEASE TO TECO SSL INC., ATENNESSEE BUSINESS CORPORATION, FROM MACON COUNTY  This lease is made this 14th day of November, 2021, 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 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 Maçon County Industrial Park near Franklin, NC, as specifically shown in yellow and blue on the drawing oft 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 access, parking and use ofthe leased premises. (2) Term. Subject to the terms below, this lease shall commence November 14, 2021, and shall continue for a term expiring at the end of November 13, 2022. THATNOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, LESSOR MAY END THIS LEASE UPONJODAYSNOTICE TO TEMNMITIQLTIGA CONSEQUENCE. (3) Reni. 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 of 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 spaçe ini 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. Ini 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 oft the interior portion ofthe 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 (10)Ulilities. Lessee shall be responsible for furnishing its utilities for Unit B shown on Exhibit A attached hereto. Lessor will provide utilities for the balance oft the leased premises.  Manufacturers such as TESLA, TOYOTA, FORD and Etc.  premises or any portion thereof.  tear incident to the use of the premises.  make the necessary repairs or to terminate the lease.  landscaping/mowing.  merchandise on the premises.  2    (I)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)Indemm/catlon. 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 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)Ervironmenta. Matters. With respect to any pollutants, contaminants, chemiçals, or industrial, toxic or hazardous substance or material defined as such in, or for purposes of, all appliçable 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. $S 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 () 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, (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 ifs such 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 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 of any of the lease terms by the Tenant shall be deemed an incident of default. A declaration ofi insolvency 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 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.  In testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one ofwhich is retained by each ofthe parties.  COUNTY OF MACON Macon County Manager  By:  TECOSSLI INC. By: President  A Tennessee Business Corporation  4    EXAIBIT A  LJ  a    STATE OFNORTHCAROLINA COUNTY OFN MACON  RESOLUTION OF THE MACON COUNTY BOARD OF COUNTY COMMISSIONERS DECLARING PROPERTYTO BE SURPLUS AND APPROVING A ONE YEAR LEASE OFTHE SAME BY MACON COUNTYTO WATERWHEEL MANUFACTURING, A  NORTHCAROLINA BUSINESSCORPORATION.  THATWHEREAS, Macon County owns certain real property being described int the Lease to Waterwheel Manufacturing, Inc, a 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 declarei 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 ofo one year from July 1,2021; and  WHEREAS, pursuant to N.C. Gen. Stat. S 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 ofa 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 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 July 1,  2021, through the end ofJune 30, 2022; 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 March 8, 2022, Regular Meeting of the Macon County Board of  Commissioners.  1    James Tate, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to the Board (Official Seal)  2    NORTH CAROLINA MACON COUNTY  LEASETOWATERWHEEL MANUFACIURINGING A NORTH CAROLINA BUSINESS CORPORATION,  FROM MACON COUNTY  This lease is made this Ist day of July, 2021, 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 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 oft the floor plan ofthe Business Development Center which is attached hereto as Exhibit A and incorporated herein by reference as limited hereinafter. The spaçe 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 oft the premises as is (2) Term. Subject to the terms below, this lease shall commence July 1, 2021 and shall continue for a term expiring at the end of. June 30, 2022. TLATNOTHITISTANDING ANYTHING TO THE CONTRAR/CONTAINED HEREIN.LESSOR MAYI END THIS LEASE UPON30 DAYSNOTICE1 TO TENANT WITHOUTLEGAL CONSEQUENCE (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 oft the premises to Tenant is in furtherance oft that policy. The monthly rent for the aforementioned spaçe is $212.00 per month. Rent is due and payable on the 1st day of each  hereto andi incorporated herein as limited hereinafter.  reasonably necessary for access, parking and use ofthe 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 ofthe 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 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 such maintenance. Lessor shall continue to maintain the exterior premises including the (9) Abatement of Muisances 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 ofthe occupancy ofthe 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 (10) Utilities. Lessee shall be responsible for furnishing its utilities for Unit C, shown on Exhibit A attached hereto. Lessor will provide utilities for the balance oft the 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 landseaping/mowing.  or debris nor display merchandise on the premises.  2    (I)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 (12,Indemmification. 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 andr 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 substançes 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 ifs such occurs during the term oft 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 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 vacate the premises and remove its personal property from the premises.  expiration oft the lease and surrender of 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.  In testimony whereof, the parties have signed this lease on the date first written above in  duplicate originals, one ofwhich is retained by each ofthe parties.  COUNTY OF MACON Macon County Manager  By:  WATERWHEEL MANUFACTURING, INC A North Carolina Business Corporation  By: President  4    Exhb A Waterwhee/  LJ  :  Y  i       Shaping Communities Together  mcgill  January 26, 2022 Mr. Chris Stahl, Director Solid Waste Department Macon County 109 Sierra Drive Franklin, North Carolina 28734 RE: Proposal for Closure Plan Phases 1and 2 Macon County MSW Landfill Macon County, North Carolina  Dear Mr. Stahl,  McGill Associates is pleased to present this proposal tol Macon County to prepare the Closure Plan for Phases 1 and 2 of the Macon County MSW Landfill. Phases 1 and 2 of the Macon MSWI Landfill have reached their permitted capacity. In accordance with the county's current Permit to Operate, and Rules.1627 and..1629 of 15A NCAC 13B, Phase 1 and 2 must now The North Carolina Department of Environmental Quality (NCDEQ) requires that a Municipal Solid Waste (MSW) Landfill be closed with a cap system to minimize the infiltration of surface water into the waste mass. The cap system must consist of a low-permeability, barrier layer that has a permeability that is less than or equal to the base liner system and an erosion layer top protect the low-permeable barrier. In the case of Macon County, the base liner has a minimum permeability of 1x10-7 centimeters/sec: The owner may submit a request for an Based on the above information and our knowledge of the site, we propose to perform this  be closed.  alternative cap system in accordance with rule.. .1629. work as outlined int the proposed scope of services below:  SCOPE OF SERVICES  Alternative Cap and Landfill Gas Re-Use Evaluation  1. Meet with Macon County staff to identify potential alternative cap options that the County is  interested in evaluating.  2. Evaluate alternative cap options and develop a cost comparison. 3. Evaluate alternatives for handling landfill gas and potential re-use options. 4. Present alternative cap alternatives and recommendation. toi the County.  MCGILL ASSOCIATES 55 BROAD STREET, ASHEVILLE, NC: 28801/828252.055/MCGILLASSOCIATES.COM    Mr. Chris Stahl, Director January 26, 2022 Page 3 of26  Permit to Construct  1. Meet with Macon County for the purpose of establishing lines of communication, meet project 2. Meet with appropriate State agencies to discuss proposed plans and improvements and identify 3. Compile updated topographic survey of the existing waste area and historical survey for surrounding area proposed to be impacted (approximately 100 acres) for use as base mapi for 4. Evaluate existing on-site soil stockpiles through laboratory testing for suitability in use in the 5. Prepare the Permit to Construct application package for the closure of Phases 1 and 2. McGill Associates will prepare and submit documentation, as outlined in Rule .1627 and .1629, for the Permit to Construct application to the NCDEQ Solid Waste Section for the construction of the closure cap for the approximate 21-acre waste area. The following tasks and/or documents will be provided in the application for a Permit to Construct: a. Prepare site plans and miscellaneous details to show proposed improvements including final grades, drainage features, access roads, erosion control measures, etc. b. Prepare plans to install a landfill gas collection system, including standard flare and blower station. Alternative re-use of landfill gas is not included in this proposal. C. Update Facility Plan with report and appropriate drawings in accordance with Rule.1619. d. Update Engineering Plan with report and appropriate drawings in accordance with Rule e. Update Operations Plan with report and appropriate drawings in accordance with Rule f. Prepare Construction Quality Assurance Plan in accordance with Rule. .1621. g. Prepare Closure and Post Closure Plan in accordance with Rule.1627.  team members, define project schedules, and gather initial data.  pertinent matters related to the project.  the Permit to Construct.  closure cap construction and prepare a report to summarize findings.  .1620. 1625.  5. Develop an Erosion Control Plan with supporting calculations and prepare a Grading Permit application toi include both temporary: and permanent erosion controlfacilities. Submit Erosion Control Permit application and secure permit from the NCDEQ, Land Quality Section.  6. Attend two (2) review meetings with NCDEQ.  7. Address comments from the NCDEQ necessary to secure a Permit to Construct.  Construction Bid Documents  1. Based on the approved plans from the Permit to Construct, prepare construction bid  documents for the construction of the Closure Cap.    Mr. Chris Stahl, Director January 26, 2022 Page 4of26  2. Construction bid documents will include construction drawings, technical specifications, construction quality assurance (CQA) plan to delineate the proposed construction.  3. Prepare construction cost estimate.  4. Submit drawings to the County for review and comment prior tol bid advertisement.  Bidding and Award  1. Prepare Contractor Pre-Qualification Package.  2. Review Contractor Pre-Qualification submittals and provide recommendations toi the County  for an approved bidders list.  3. Address questions during the bidding process. 5. Attend Bid Opening on behalf of Macon County. 6. Assist the County in evaluating construction bids.  4. Conduct one (1) pre-bid conference to answer any questions from potential bidders.  7. Consult with and advise the County, as to the acceptability of contractors and subcontractors, 8. Assist the County in the final preparation and execution of the Construction Contract and in verification of Performance and Payment Bonds and Insurance Certificates for proper limits and  and make recommendations. as to the lowest responsible bidder.  compliance.  Construction Administration Services Consultant, and major subcontractors.  1. Schedule and conduct a Pre-Construction meeting with the County, contractor, CQA 2. Conduct monthly progress meetings to review construction progress, address any 3. Provide on-site construction observation (averaging approximately 20 hours per week) to observe the overall progress and quality of the executed work to determine if the work is 4. Review and approve shop drawings, diagrams, llustration, brochures, catalog data schedules and samples, the results of tests and inspections and other data that the site Contractor is  construction issues, and review proposed future work.  proceeding in accordance with the plans and specifications.  required to submit.  5. Address questions from the Contractor during the construction process.    Mr. Chris Stahl, Director January 26, 2022 Page 5of26  6. Review monthly pay requests and any proposed change orders. Make recommendation of 7. Coordinate with the Construction Quality Assurance (CQA) firm to address questions and 8. Prepare a final set of record drawings for the completed construction, by combining the Contractor's drawing markups, McGill's drawing markups, and the CQA construction survey  payment to County.  ensure required documentation is prepared.  data.  BASIS OF COMPENSATION  We, propose to perform the above outlined scope of work fori the following fees:  Alternative Cap Evaluation (lump sum) Permit to Construct (lump sum) Construction Bid Documents (lump sum) Bidding and Award (lump sum) Total Design/Permitting/Bidding)  $18,500.00 $170,700.00 $121,500.00 $24,970.00 $335,670.00 $288.000.00 $623,670.00  Construction, Administration hourly.estimated)  Total Estimated Cost  ASSUMPTIONS  Our fees above are based on the following assumptions: can provide these additional services upon request.  1. Ouri fees do not include design for alternative use of the landfill gas beyond the gas flare. We 2. We have assumed that the proposed project will not require the preparation of an Environmental Impact Statement in accordance with State Environmental Policy Act (SEPA) 3. Permit modifications for other activities outside of the Phase 1 and 2 Cap Closure would be  and therefore our fee does not include the cost for preparation.  considered additional services.  4. Ourf fees do noti include geotechnical borings or evaluation. 5. All permit and advertising fees will be paid directly by the County. wetlands and therefore 404/401 permits are not required.  6. Itis assumed that the development of the closure construction will not impact any streams or    Mr. Chris Stahl, Director January 26, 2022 Page 6of26  7. Construction Quality Assurance (CQA) staff and testing is not included in our fee. 8. Fee for testing services (ie., soils, concrete, etc.) during construction will be paid for directly by the Owner. These services will be included in the services of the CQA Testing Contract. 9. Our projected fee is based on a construction period of 15 months. We will submit monthly invoices based on actual time spend. This is not a guaranteed maximum fee. 10. Fee for surveying during construction will be paid directly by the Owner. These services will be included in the services provided. by the Contractor, cia project specifications. 11.Attendance at meetings not listed int the above scope of services shall be billed in accordance 12. Services for tasks other than those specifically detailed above shall be considered additional  with the attached Basic Fee Schedule.  services and billed in accordance with the attached Basic Fee Schedule.  We appreciate your consideration for our services and look forward to working with you. If the above is acceptable to you, please sign and return one (1) copy of the attached Consulting Services Agreement to us. Please do not hesitate to contact me if you have any  questions or need additional information. MCGILL ASSOCIATES, P.A.  Sincerely,  Marh  Gthy  MARK D. CATHEY, PE Asheville Office Manager Attachments:  Consulting Services Agreement  Basic Fee Schedule  CC: Proposal.docx  Scott Burwell, PE, McGill Associates, P.A. (via email)  P1202020.00707-MaconCONC-Cel. 2 ClosurelAdminCOntacts22.0126/Macon County Phases 1and 2 Closure    BUNNELL ENDINEERING  E LAMMONS  January 26, 2022 109 Sierra Drive Franklin, NC 28734 Attention: Subject:  Macon County Solid Waste Management Department  Mr. M. Chris Stahl Director  Contract for Geotechnicall Design Support Services  Closure Cap Phasel&2 Macon CountyLandfill Franklin, North Carolina Permit No. 5703-MSWLF-1992 BLE PojetNo.22-1101.20A  Dear Mr. Stahl:  Bunnell-Lammons Engineering, Inc. (BLE)ispleased toj present this contractto toj provide design support services for permit application and plan to close the Phase 1 and 2 waste uits. Included herein is a brief description oft the background project information, a general description of our contract scope of  services with related fee estimate, and authorization: information.  PROJECT! INFORMATION  The project information below was obtained from arequest for proposal issued by) McGill Associates (McGill) viae email and from at teleconference withl McGill on January4,2022. Additional inforation was obtained from BLE'sprojectrecords: and from documents downloaded from the NCDWM portal. Macon County owns and operatesarecycling center and solid waste disposal facility at 14481 Lakeside Drive in Franklin, North Carolina. The facility includes a Subtitle D municipal solid waste (MSW) landfill, convenience center, waste treatment and processing facility, materialr recycling facility, and an Thel MSW facility includesaF Phase 1 waste tit (6.6acres) andal Phase 2v waste mit (14.2: acres) which are both inactive and an active Phase 3 waste wit (22 acres). McGill and BLEI have been selected by the couty to prepare a permit application and plan to close the Phase 1 and 2 waste units. The application andj plan will include the elements required the solid waste nules. McGill has required that BLE prepare this proposal to provide design support services for one (1) element oft the plan whichis  environmental education center.  described! herein.  6034Punders Couit Greenelle. S021616 864.2081265 8642894430 sinfosticrcpcn  BLECORP.COM    BIE  Conractfor Geotechnical. Design Suppont Services - Closure Cap Phasel2  January 26. 2022  Macon Counpy Landfll, North Carolina  BLEP PelAim.2I0L0A  PROPOSED SCOPE OF SERVICES  We understand that a restrictive cover cap willl be placed over the Phase 1 and 2waste uits as part of the closure. McGill will be designing the cover and will require geotechnical engineering support services provided by BLE. Those geotechnical services may include the following:  Global Stability oft the proposed waste mound and structural fill or subgrades slopes. Stability analyses tol be performed using static andj pseudo-static stability models for seismic evaluation. A seismic analysis will be performed considering the most recent (2014) USGS peak bedrock acceleration with an allowance for) limited displacement and assuming liquefaction ofs subgrade sandy soils will not occur. The analysis will target an acceptable minimum factor of safetyis Veneer Sliding Stability of thej proposed closure slopes. Interfaces tob be analyzed willi include soil to geosynthetics and geosynthetics to geosynthetics components oft the planned closure Drainage Analysis to detemine the required geocomposite drainage media (GDM) for the proposed closure cap. The: analysis will bej performed to detemmine the required transmissivity oft the geonet and the uit weight oft the nonwoven geotextile portion oft the GDM product to perfomm required filtering oft the closure'snative soil protective cover component. Engineering consultation related to constructability and fiuction 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  1.5t for static conditions and 1.01 for seismic conditions.  system. Static and seismic conditions will be considered in the analyses.  slope stability (Global and veneer).  FEE ESTIMATE  BLE'sf fee willl be al lump sum of$22,600. Invoiceswill bei issued monthly on aj percent complete basis.  2aft    BI-E  Contactfor Geotechnical. Design Suppont Senvices - Closure Cap Phasel2  January 26, 2022  Macon Coug Landfll, North Carolina  MHEhew.im.I0Ar  AUTHORIZATION  As our written authorization for the above scope of services, please execute the attached acceptance Anye exceptions tot this contract or special requrements not covered: int the contract should be attachedto the retumed acceptance copy for the mutual consideration of both parties. Please note that the Temms and Conditions are a part oft this contract. Any Purchase Order issued to authorize this project should  sheet and retum the acceptance copy oft this contract tol BLE.  reference this document (122-1101-21).  CLOSING  We appreciate the opportuity to serve as your hydrogeological, geotechnical, and CQA consultant at this site. Ifyoul have any questions, please do1 notl hesitate to contact us at (864)288-1265.  Sincerely,  BUANELLLAIYONSENCINEERING,INC. AwAlyles Andrew W. Aleander,PG,RSM Consultant Hydrogeologist Attachmients:  Lany A. Simorison, P.E Krhen Senior Engineer  Contract Terms and Conditions  Mepielvokhaiepoct: macond comnpy ame.I0-DARypedpecompetcompaetma  derignsupponte cowegeotach! 1101-20a.docx    BUNNELL ENOINEERING  BIE LAMMONS  January 26, 2022 109 Sierra Drive Franklin, NC 28734 Attention: Subject:  Macon County Solid Waste Management Department  Mr.M. Chris Stahl Director  Contract for Soil Stockpile Sampling and Testing Services  Closure Cap Phase1&2 Macon CountyLandfill Franklin, North Carolina Permit No. 5703-MSWLF-1992 BLE Project! No.122-1101-21  DearMr. Stahl:  Bunnell-Lammons Engineering, Inc. (BLE) is pleased to present this contract for soil stockpile sampling and testing services as part of aj plan to close the Phase 1 and 2waste uits. Included herein isal brief description oft the background projecti information, a general description ofour contractscope  of services with related fee estimate, and authorization: information.  PROJECTINFORMATION  The project information below was obtained: from a request for proposal issued by McGill Associates (McGill) via email and fomateleconference with) McGill on. January4,2022. Additional information was obtained from BLE'sprojectrecords: and from documents downloaded: from the NCDWM portal. Macon County owns and operatesarecycling center and solid waste disposal facility at 14481 Lakeside Drive in Franklin, North Carolina. The facility includes a Subtitle D municipal solid waste (MSW) landfill, convenience center, waste treatment and processing facility, materialrecyclingi facility, and an The! MSW facility includesal Phase 1waste unit (6.6acres)a anda Phase 2 waste unit (14.2: acres) which ae both inactive and an active Phase 3 waste unit (22 acres). McGill and BLE have been selected by the county to prepare aj permit application andj plan to close the Phasel and 2waste tits. The soil stockpiles are present at the subject site. They include Stockpile 1 (35,000 CY), Stockpile 2 (assumed 15,000C CY), and Stockpile 3 (300,000CY): as shown on McGill's Sheet C-101 Overall Site Plan and Mell. Abandonment Plan dated September 9, 2015. McGilll has requested that BLE prepare this proposal toj provide sampling and testing services for the stockpile soils for potential use as landfill  environmental education center.  cappmg materials.  E00APundestoat Greenvlle Se2 29616 (854.2081265 8542884430 sinfostlerccan  BLECORP.COM    BE  Conmactfor Soil Stockpile Sampling and Testing Senices Macon County Landfll, North Carolina  January 26.. 2022  BLE PembI0-  PROPOSED SCOPE OF SERVICES  Taskl-Stockpile Sampling. Classification, and Testing Assiguments  BLE willj provide the services ofas staff engineer or geologist for up to 22h hours to collect, classify, and prepare laboratory testing assignments ofs soils from the stockpiles. We understand thel Macon County site operations will provide al backhoe and operator toj perfom test pits for sample collection. Our on- site staff will select and guide the test pit sampling program for spatial coverage and efficiency. We assume that all sampling will be complete in one full day ofv work (approximately 141 hours, including travel) and that testing assignments will require up to Shours. BLE senior staff will facilitate the field  testing program and approve all testing assignments. Task2-Laboratory Testing Services  We have assumed a minimum sampling frequency of one (1) sample per 20,000 CY ofmaterial. Up to eighteen (18) soil samples will be analyzed in BLE's geotechnical laboratory for: Moisture Content (ASTM D-2216), Grain Size with Wash 200 (ASTM D-422), Atterberg Limits (ASTMD- 4318), Standard Proctor (ASTMD-698), and Hydraulic Conductivity Rem.aJCASTMD.308). The total number of analyses may be significantly reduced ifs similar soil types are observed in  the stockpiles. Task3-Reporting Services  BLE will prepare a letter-style report with a summary table of results, sample location map, and laboratory report. Estimates ofsoil volume int the mounds to bej providedb by others. BLE seniorstaff  will review and approve the content ofthe report.  FEE ESTIMATE  BLE's fee for all combined tasks willl be al lump sum of$23,200. A breakout for each taski is provided  below. Invoices will be issued monthly on a percent complete basis.  Task  Fee  1-Stockpile Sampling and Testing Assignments 2-Laboratory Testing Services* 3-Reporting Services Estimated Total  $5,600 $13,600 $4,000 $23,200  The fee for laboratory testing willl be prorated based ont the number of samples analyzed.  2of3    BIE  Contacifor Soil Stockpile Sampling and Testing Senvices Macon Counp Landfll, North Carolina  January 26, 2022  BLE PelAmb2-11021  AUTHORIZATION  As our written authorization for the above scope of services, please execute the attached acceptance Any exceptions to this contract or special requirements not coveredi in the contract should be attached to the retumed acceptance copy for the mutual consideration ofboth parties. Please note that the Terms and Conditions are aj part of this contract. Any Purchase Order issued to authorize this project should  sheet and retum the acceptance copy ofthis contract to BLE.  reference this document (122-1101-21).  CLOSING  We appreciate the opportuity to serve as your hydrogeological, geotechnical, and CQA consultant at this site. Ifyoul have any questions, please do not hesitate to contact us at (864)288-1265.  Sincerely,  BUNNELL-LASIMONSE ENGINEERING,INC. AwAlrs Andrew W.Alexander, P.G,RSM Consultant Hydrogeologist Attachnients:  Kmabes Lany A. Simonkon,P.E Senior Engineer  Contract Terms and Conditions  Agplglvolsanport macon comp Imdfli acthe, neil101-21 soil stockpile testing prognam 03 comraciconnact  mcif:oiistockpie tering 1101-21.docx  3of3    BUNNELL EMGINEERING  E LAMMONS  February 1,2022 109 Sierra Drive Franklin, NC 28734 Attention: Subject:  Macon County Solid Wastel Management Department  Mr. M Chris Stahl Director  Contract for CQA Services for Closure Cap Construction  Phase 1 and Phase 2 Closure Macon County Landfill Franklin, North Carolina Permit No. 5703-MSWLF-1992 BLE Project No.J22-1101-23 BLEContract) Number J22-1101-23  Dear Mr. Stahl:  Bunnell-Lammons Engineering, Inc. (BLE) is pleased to submit this contract to Macon County to provide Construction Quality Assurance (CQA) services associated with the construction of the This proposal addresses the requirements in: at typical CQA plan (Solid Waste Rule15ANCAC 13B .1621). CQA services will be performed per the CQA plan and in general compliance with the construchonrequrements inl Rulel 1SANCACISB.16045, MALAKACIBIPAIAKAC Included herein is a brief description of the background project information, assumed design and construction schedule, a general description of our contract scope of services, project staffing, fee  closure cap for Phase 1 and Phase 2 ofthe Macon County Landfill.  13B. .1627(c), and 15ANCAC 13B.1629. estimate, and authorization information.  BACKGROUND: INFORMATION  The project information below was obtained from correspondence issued by McGill Associates (McGill) via email and from at teleconference with McGill on. January 4,2 2022 and January 21, 2022. Additional information was obtained from BLE's project records and from documents downloaded Macon County owns and operates a1 recycling center and solid waste disposal facility at 1448Lakeside Drive in Franklin, North Carolina. The facility includes a Subtitle D municipal solid waste (MSW) landfill, convenience center, waste treatment and processing facility, material Irecycling facility, and: an  from thel North Carolina Department ofWaste Management (NCDWM) portal.  environmental education center.  5404 msocut, macll: SC5E CA:42E6.165 654,a34430 Giniampr  BLECDRP.COM    BIE  Contractfor cO4 Senices for Landfill Cap Consruction Macon Counp Landfll, Frankln, Nonh Carolina  February 1,2022  BLE Contactl Mamber.22-1101-13  The/MSWfacilityi includes al Phase 1 waste unit (6.6acres) anda al Phase 2waste unit (14.2aces)which are both inactive and an active Phase 3 waste unit (22 acres). McGill and BLE have been selectedby the county to prepare aj pemmit application and plan to close the Phase 1 and 2 waste units. The application and plan will include the elements required by the solid waste rules. Macon County requested that BLE prepare this contract fort the CQA services portion ofthe project. McGill and] BLE ared curentlypreparing contracts for submittal tol Macon County to provide permitting and design services for the project. This will include selecting the specific cap type for design and construction and developing a CQA plan Since the specific cap type has not been selected, the cap has not been designed, a construction schedule does note exist, anda CQA plan does note exist, BLEI has prepared this contract based on as similar 20-acre cap completed by thel McGill-BLE team in 2021.  ASSUMED DESIGN. AND CONSIRUCTIONSCHEDULE  Thej permanent closure area ofthe landfill cap construction is assumed to be approximately 20.8: acres. The closure capisassimedi to consist ofthe following layers in orderofincreasing elevation above the  waste:  Oto 6-feet thick Stnictural Fill 6-incht thick: Select Backfill gas capture  14-feet wide Geocomposite terminating ate existing landfill gas extraction wells for landfill 30-inch thick Vegetative Support Layer (24-inch thick compacted, top 6-inches suitable  40-mil Texhued] LLDPE flexible geomembrane liner Geocomposite Drainage Media (GDM) fort native plant growth) Tack-on storm-water diversion bems  The construction schechle is assumed, based 011 a similar project executed with McGill in 2021 to The following construction schechile is assumed int the development of our fee estimate:  provide CQA services for the completion oft the landfill cap.  CONSIRUCTIONTASE Task: 1: Structural Fill & Select Backfill Task: 2: Geosynthetics Installation Task: 3: Vegetative Support Soil Task 4: Landfill Gas Trench Backfill  DURATION 10Weeks 7Weeks 10Weeks 6.5 Weeks  2of7    BIE  Contractfor CQ4 Senices for Landfll Cap Construction Macon Counp Landfl, Frankiin, Norh Carolina  Fobruary 1,2022  BLE Conmact. MamberJ22-1101-25  SCOPE OF SERVICES  The required scope of work consists of monitoring and documenting the earthwork grading and construction. Wewill prepare a CQA report at the end of our field operations in general accordance with thel NCDWMrules: and: as outlined in thet technical specifications andt the CQAplan. It should be noted that the technical specifications and the CQA plan do not currently exist. The CQA: report will be submitted in one volume. The final CQA documentation will be compiled and formally submitted within four weeks following completion of construction. The report will be submitted to Macon Geotechnical laboratory testing of samples for plasticity, particle size analysis, Standard Proctor compaction tests, and permeability will be perfommed by our in-house laboratory. Fieldtesting, sampling, and laboratory testing for the project are estimated to be as follows:  County and McGill for review and approval prior to finalization.  Structural Fill & Select Backfill:  The earthwork required to reach the design elevations requires stnchural fill. In-place densityt tests are required on the in-situ soils and stnuctural fill needed to reach design elevations. Select backfill is to be usedi int the top 6-inches oft the stnichual fill. The COApersonnel will perfom the following:  Monitor proof-rolling and suitability ofs structural fill soils. Standard Proctor, ASTMD698 (1 per: 5,000cy) Natural moisture content, ASIMD2216pers 5,000cy) Grain size analysis "YAD:DOIdR.aRA cy) Permeability on UD samples (6-inch Select Backfill), ASTMD5 5084 In-place muclear density, EGauge density, drive tube density, ASTMD2922,  20 20 20 22  (1p per 40,000s sf)  D1556,D2167, D8167 (one per 40,000 sf per lif)  Soil Vegetative SupportLayer Testing (871.200 sf.81.000 cy Est):  For budgeting purposes, wel have provideda a cost estimate that assuumes the maximum mumber oftests  for the Soil Vegetative SupportLayer Testing. Preconstruction Qualification: 17 17 17 17 9  Natural Moisture Content ASIMD2216(per: 5,000cy) Grain size analysis, ASTMD422 (1 per 5,000cy) Atterberg Limits, ASTMD4318 (1 per 5,000cy) Standard Proctor, ASTMD6 698 (1 per 5,000 cy or change in material) Permeability on Remolded samples, ASTMD5084 (Iper 10,000 cy or change ini material)  3of7    BIE  Contractfor cQ.4 Senices for Landfll Cap Consmuction Macon Counp Landfll, Franklin, Nonh Carolina  Febrary:1,2022  BLE Compamb.MICas  Construction Testing (871,200 sf, 18-inch initial lift, 2 subseqent 6-inch lifts):  66 66 17  In-place nuclear density, EGauge density, drive tube density, ASTMD2922, D1556, D2167, D8167(11 per 40,000sfperl lif) Field Moisture Content ASIMD2216(1 per 40,000 sfper lift) Grain size analysis, ASTMD422 (1 per 5,000cy) Cover Thickness (andomverification)  Geosvnthetics Testing:  For budgeting puposes, wel have provided a cost estimate that assumes the maximum number oftests 40-mil TexturedLLDPE Geomembrane (20.8 ac Closure Cap; assume 1,041,955 sf o1 61 rolls TRI Environmental (or another qualified contractor) will perfom the confommance tests on the Geomembrane under a sub-contract and with the engineering direction ofBLE.  for the Geosynthetics (Geomembrane and GDM). min mnanufactured. for the project):  61 : 11 11 . 11 61 e 11 e 100 . 100 .  In-factory sampling of geomembrane for CQA testing Witness installation of geomembrane and review manufacturer' submittals Review manufacturer'st test data for compliance prior to shipment. Relative Sheet Density (ASTMD1 1505) per 100,000s sf Carbon Black: Content (ASTMD1 1603 or 4218)per 100,000sf Carbon Black Dispersion (ASTMD: 5596)1 per 100,000sf Thickness (ASTMI ID: 5994)1 per roll Tensile Properties (ASTMD6693, Type IV)per 100,000sf Fieldlaboratory seam destructive samples (Iper 5001 linear feet offieldseam) Peel & Shear testing (ASTMD6392) (Iper 5001 linear feet ofwelded seam)  Geocomposite Drainage Media (GDM) (20.8 ac Closure Cap; assume 1,132,560 sf or 600 rolls TRI Environmental (or another qualified contractor) will perfomm the conformance tests on the Geomembrane under a sub-contract and with the engineering direction of BLE. BLE will witness installation and review of manufacturer's submittals. At a minimum, 1 sample per 100,000 sfof  min nanufactured. for the project):  GDM: manufachued for the project will be tested for the following properties:  23  In-factory sampling ofGDMfor CQA testing per 50,000sf Witness installation of geomembrane and review mamufacturer's submittals Review mamufacturer'st test data for complanceprior to shipment.  4of7    B-E  Contractfor cg4 Senices for Landfll Cap Consmuction Macon Counpy Landfll, Frankin, Nonh Carolina  Fobruary 1,2022  BLE CampacambrMI0s  12 12  Ply Adhesion (ASTMD7005) Transmissivity (ASTM 4716) 100-hr modified, Testeda at a gradient of0.331 under 500 psfnommal load, with vegetative soil layer and geomembrane tol be used for project  Interface Friction Testing:  TRIE Envirommental (or another qualified contractor) will perform the interface friction testing 011 the cap components under a sub-contract and with the engineering direction ofBLE.  2 2 2 GDM Drain Piping:  Select Backfill against texhured Geomembrane Textued Geomembrane against GDM GDM: against Soil Vegetative SupportLayer  Confim materials meet specifications and observe the installation  Landfill Gas Extraction Wells & Infrastructure:  If necessary, witness raising of landfill gas extraction wells to grades above In-place nuclear density, EGauge density, drive tube density, ASTMD2922,  vegetative support layer  D1556,D2167,DSI67 (6.5 weeks-1I Day per week)  Groundwater and Landfill Gas Monitoring Wells:  Ifnecessary, witness raising of groundwater monitoring wells and landfill gas monitoring wells to grades above vegetative support layer Ifnecessary, witness construction ofreplacement wellheads inc compliance with Ifnecessary, Prepare and submit revised GW-1 foms to the SWS afterreceipt  the approved WQMP and LFGMP ofthe survey data from! McGill  5of7    BIE  Contractfor cg.4 Senices, for Landfll Cap Consmuction Macon Counp Landfll, Franklin, Norh Carolina  February 1,2022  BLE Campacamb.AHI0s  PROJECT STAFFING & QUALITY ASSURANCE MEASURES  Wehavea assembled ane expenencedtechnical stafff for on-site quality assurance: monitoring teamed with We have assumed that one Technician will be capable ofmonitoring the placement and compaction of structural fill and select backfill, as well: as the proof-rolling oft the subgrade on ai full-time basis for 10 weeks. Geosynthetics installation has been assumed to require a 7-weeki installation period, which we have assumedwillrequire: 2Technicians onai full-time basis. Werecommenduilizing one Technician on-site for 10 weeks during the construction oft the vegetative support soil 0n1 a full-time basis. One Technician will be capable ofi monitoring the landfill gas collection piping, air testing, and backfilling  our engineering staff.  on a1 part-time basis (2 times per week site visit) for 6.5weeks.  CONSIRUCTIONTASK  WORK WEEK 4801 Hours 9H Hoursx7 Days (2 Technicians) 882 Hours 101 Hoursx 6Days 600 Hours 521 Hour's 2,014Techmicinn Hours  Task: 1: Structural Fill & Select Backfill (10weeks) 81 Hoursx 61 Days  Task: 2: Geosynthetics Installation (71 Weeks) Task 3: Vegetative Support Soil (101 Weeks)  Task: 4: Landfill Gas Collection Trench Backfill 8Hours/weekx 6.5 Weeks  Testing (6.5 Weeks) Estimated Total  The CQA engineer, Mr. Jonathan Usher, P.E., will review all testing and inspection documents and present reports of construction observations by ou technicians. The CQA engineer will also be available, as required, on an on-call basis. Five (5) engineering site visits are plamed for the project. Summaries of our observations oft the site activities and testing will be prepared by the technicians, The CQA project manager, Mr. Lany Simonson, P.E., or alternate, will coordinate project activities, review all testing andi inspection documents, and attend monthly progress meetings. Itis assuumed that seven (7) meetings will be conducted over the estimated 34-week project schedule. The consultant geologist, Mr. Andrew. Alexander, P.G., RSM will serve as client services manager and project director. Mr. Alexander will also co-coordinate ongoing environmental activities withl Macon A landfill gas mitigation/collection system does not currently exist at the site. We have assumed that asystem may be required as part of the cap design. Note that quality assurance testing ofl landfill gas system infrastructure will be reportedt tol McGill andmaynot bei included as part OfBLE'sCOArepoit. All gas system modifications will be reported by McGill as part of their construction administration  reviewedbyt the CQA engineer and submitted to the designated distribution list.  County.  services to Macon County.  6of7    BE  Contractfor CO4 Senices for Landfll Cap Consruction Macon Counp Landfl, Franklin, Norh Carolina  February 1,2022  BLE CompacAambrMIOs  FEE ESTIMATE  We recommend a minimm budget of $322,000 for CQA services. Our estimate is based on infomation provided to us and an estimatedi maximun of235 days required on-site to perform testing for the proposed cap and related infrastruchure. The actual cost will be computed from the staff time andi units expended: in accordance with the unit rates shown 011 the attached cost estimate. Mobilization travel time charges for personnel will be initiated from Greenville, South Carolina and Arden, North  Carolina. Monthly invoices will be submitted for the work perfommed.  AUTHORIZATION  As our written authorization for the above scope of services, please execute the attached acceptance Any exceptions to this contract or special requirements not coveredi in the contract should be attachedto the retumed acceptance copy for the mutual consideration ofboth parties. Please note that the Tems and Conditions are aj part oft this contract. Any Purchase Order issued to: authorize this project should We appreciate the opportuity to serve as your hydrogeological, geotechnical, and CQA consultant at this site. Ifyouhave any questions, please do not hesitate to contact us at (864): 288-1265.  sheet and retun the acceptance copy ofthis contract tol BLE.  reference this document (122-1101-23).  Sincerely,  BUNNEIL-LAMMIONS ENGINEERING, INC. aw Alanler Andrew W.. Alexander, P.G.,RSM Consultant Hydrogeologist Artachments: FeeEstimate 1101-23.docx  Lany A. Sintonson, P.E Kmber Senior Engineer  Contact Temms and Conditions  Aspelcolaaget: macon compy amlletamcl10l-egae der-cgorcemnactcenmagermdrgerg,  7of7    FEE ESTIMATE    COSTESTIMATE MACONCOIMTIAMBAI FRANKIN, NORTHCAROINA CnatinQualty MEON): PumiaiCap atEhyaakmkr 1012 lastallatian 7wecka 4 15 15 28 SR: 15 : 95 2ps0  Paglofl  hm  Laits Rate  Structera!) PH Gcoyathetic Vagetatve Sappert Saill LFGCelkctis Trench CQAK Repart EatimatedCant Total  A Sdect Backril 10ercks $256.00 6 $216.00 a $184.00 n $156.00 35 $9950 $9500 $7500 450 $RE00 4 $N00 40 $2,79900 1 $31500 s0 sn s  Backnnl Tating Air Tating & Backnu sWeck, : 4  IOwacka 2 20 20 35 60 20 FatinskdSulantal 2 50 100 FalimstedSulaotal  Engirerring! Servkns IraciplFrynar, PF Catmhat Hydrybgis, PO Sevar Fngineer, PF. SudfF Frwinear Chif Tochricie Sesiar Tecnici Fyjastl Tocimicin Dahinyg Seros Suf Trvdk Esperss Fryhamy Siles Viite Perd dim pa peni Mily. pery vehike Batpgigllandng fspesiss Repat Kemdassn Malailw Suglio Atippay Sflahendiry leing MissCmisnt Parlicle Sies wishrinmetr Atataylmiw Suntedimsnr Cliyl liserhmnabiky Uindutrtes* Recldad Gmpramafumimanel Tating Hmill.DI Peds Shar Sapingfisny Thckne Detty Crbonf Black Corimt Carbonhlck Dpaann Termile Fupatio Gosompeatte Drainage) Madia SaringFisry Ph Adces Tnmenssiviy  pahu pahu pahn pahr pah parhr pah h pah parhr persiet pes pemle alla eTe pere neh nch neh ngh neh ach  4 39 15 25  4,24800 13,64.00 14,72000 16,22800 151,45000 264.00 6,5,000 110,90000 1,15000 $ 43,54100 6,264.00 66psaoo $50000 $1000 $5,00000 6,59000 SIROO 4444.00 1,46100 1,41900 6,00600 107800 25,20000 1,0000 $ 1,50000 $ 109R00 $ 37.00 $ 51800 $ 52800 S 66000 $ 1,35000 S 21500 $ 3,25000 $ 1,20000 322,000  $3  12  m  $55000  sim  sspsaso  FatinatdSutantal 17 14 17 07  $1400 n $36.00 n $600 $14300 $271.00 $543.00  3 1  FatinakdSulotal  ach pahr ach ach ach och ash pahr ach cch  $56.00 SsO $I800 $56.00 $4ROO $4500 $6000 $6000 $1:00 $4n00  100 25 6t I 1 I 1 21 12 12  FatinatdSetotal  ESTIMATIDCOST PER ACRI S 15.500  ESTIMATID TOTAL.  Iindotubod serplexofs d cp incladed edpet    ACCEPTANCE SHEET WITH TERMS. AND CONDITIONS    BUNNELL LAMMONS ENGINEERING  BIE  PROPOSAL ACCEPTANCE SHEET  The pupose ofthis sheeti is to obtain your wntten authorization for our services and confirm thet terms and conditions under which these Compensation for services rendered will be based on the attached schedule off fees (or: as otherwise indicated below) which are part of this work authorzation. Ifwe: are requested to modify the scope ofwork at your request or determine duing the execution ofthe work that a modification of scope is required, we will promptly seek and confirm in wniting a mutually agreeable revision of the scope of work and: associated charges. All testing will be performedi in accordance with the applicable specifications unless otherwise noted: and  services are provided as: shown below.  testi results apply only to thei materials actually tested.  Project Name and Proposal.Number: Contract for CQA Services for Closure Cap Construction  BLE Contract No.. J22-1101-23 Macon County Landfill Franklin, North Carolina  Project Location:  WORK. AUTHORIZEDBY  Signature  Date  Print Name and Title- Signatory warants hisherauthorio to bind the entipy represented here.  Company Name Address City  State  Zip Code  FOR PAYMENT OF CHARGES: (BLE should send invoices to)  Firm: Address: City,State: Email Address:  Attention:  Zip Code:  Phone Number:. Fax Number:  SPECIAL INSTRUCTIONS:  6004 Ponders Court, Greenvle. SC29615 CD54.2001265 864.200,4430 Sintoyblerorp.com  BLECORP.COM  1of4    BIE  TERMS AND CONDITIONS  ofrestoratica dues so any; mlated damupor which mayr rosult such damage. BLEmid doso atan approprizte additicnal cost. IfCbaatriquess! BLEtorepair Fialdtoits ar bocing! locations daerhudiBLEimparte or sboan cas skotcbe: arot basedoa specific informatica! famishedby cchars ore estimates madei in dbet fold Such dimosnsions, depth: cr clevations sborld be ccasiderod: as spproximasons by! BLE; parsonnel. waless otherwise statedi inE BiEiproposale orr repert. FIELDI REPRESENTATIVE The feldperscanel, oither fall-timse cr part-time, mry presaace bet fort administraticn, assesmsat, oburvation and'cr feld tosting the pupose of spscific ofproriting aspect: project of the projsctas suthcrinedby Clear. Shoudac amstrnatimaidyt BLEbimoledin tbe project. Clieat will advis such ccatacte(s) thst BLEs senices do pot inchde supervisica or directica oft tbe mezns, method: cr acnul werk of the coerractoe(), saployses or gants. Client mill: aloi infoms ccetractor that the representative: forprojecta administraticn. assessment, observation crt presente wil of BLES notmlicve 60)s tbe ccacactor ofits rvapcasbilities foep parforing thet wock i acccedancet witingy with Ifa ccatactor (pot subcontactor cfBLE) : involved it the Clisar accoedasces ig geninlly aceptadconstntica, practices, fatt the projsct, contracterw willbe Agroes, solaly in including sicamglawymyaal: securiry ands safvy focv ofallperscas working ccaditicas and property cat thojob: site and'cr SuhjsctPopsy, sad ccaplissce with all Clieat safety, rquirvcneat and àringparferance OSHA cfdet work, rsquirvansats wil contimoly aad will ace bel limisd 191 porma! rugaaticas. These isa agsedt that BLE apply aill: notb be rpcasible forj job or site safery crs scurify wocking! co dep bours. I otber dhan for BLEsempleysss: ands subcontctors, and dat! BLE does: motl hase projert orrighrsos stop bet work oftbe coatractor. the Clientorc otberd dird UNFORESEEN CONDITIONS OR OCCURRENCES. unfoovseen ccadirions o occurences may be eacoatered at dhe sits whick couls substntially alter tbe ascy senice: cr the riks invohud i complcing sarvices. tfs fis occurs, BLE will proaprly nodfy and consult with Client, but will BIES act basdca BLE's sokj judgnsatt whare: rk teBLEpnonpelis: involved. Posible scicas a Coaaplszed dec cciginals Sccpe ofSenices in: accordances witot riginllyi bamaalabiFippal: ifpracticablei in! BLES jadgmeat; heprocedurv b. Ago with Client to medify te Scope of Senices ad bA eitinate of chugss t0 inchde snudy ofthe unforesosa coaditicos occurnces, Terminate tbes sarvices effecthe cat the date spscifedlyBLE: SAMPLE! DISPOSAL Tovt spscimens cr or vabsnatially altered during testinga and complecion cftats. Remining driling sample: say reennant and cebar and Apoiedofammadasiy specimoeas 1r0 days afe vibeaissicn of BLE: rpoct. In de cveat that test hazardcus coastiruents: as definedb by applicable law. ccmpletion sanples of tmaporary siccaget /BLEaudpiClar: statwdpruderenrs. upon BLE aay tosting and to Chatf fer proper disposal. 10. WASTEDISPOSAL IfClientr regassts BLE: to ccatainerize adce faids produced by BLES taporary storage locaticn at cr DAr activity de (Waste:"). siss to proveat pronide with : se such ccaminerized! Wastes. Non-hazrdous Wastesmillbe peojert chugs at an pprepriately licensed faxility. Any hazardons dagotadefbyBLffor: Wasto: will be Ans addicions! under maifstszerusdty Clisat aa ary BLEasitsse. Atpot tinet willl BLEtkot tidesos such hizardous Wastas. *CLIENT DISCLOSURE Client pos to adise BLE upen executica of this Agsomeat of: aay hizardous substince or any cooditicn, koown ce sbouldb bol knowab by Clent, existing in, on,orneart thes sitet dhatp to Inmman bealt, be envircemsat ce BLE: eg-peosat Client prsants agrsos apoteetia) top pronide danger BLE coatiming: relanedi information asitb beccnses availableto fhe Clieat. into this Agrosmant or proriding service: buvandar. BLE doe nots assme coutcl ofeatering ofor reapcasbiliry as2 and operator CC ccheraise fert thes sito or tbep or undertaks responsblity ferr rporting to any faderl, state parson(s) orl local public chargo ofthe site, coaditions 21 thes site that my prosent eanircament Clieat aprce:t under: adice potsntial ofin ccunselton danger notify public the bealth, appropriate safery fedarn!, er the state or local public agvocio: a required lam; or otberwise disclose, mazoer, anyi informatica batrsybenesessyl by topretentd to tol lmanl bealth iast timely orbe envircameat.  WHEREAS. CLIENT is secking anginosring and'or cavirommenal or ofber consuting snicebmgrdsto: sanices iochisrhipepurye orp Fyatafiwwahopa) and'or sarvices associated with a specific activiry or actrities; and Bmmall-Lammices Enginpering. Inc, (bercinafer" 'BLE)isa ani indapendeat coamlont. Therefoce, CLIENT and BLE (collecthely. the" Parties")agree 2s fclloas (he" Agvemeat") SEAVIESTOBEPAOVD:D BLEreugh sadbyinsoffcers. emplcyos: and: ubcceractor, is ani independant ccasulrant and agsest toprovide Clieet, fori in sole benofit and exclusiv use, conmlting sanvicess setf forta al BLEpropoal. Not third paty PAYMENT TERMS. Cleat agses to pry BLE's imoice upon roceipe. IE prymeari isn notr receivod within 30 days frccot the Chear's: rceipt ofimoice, Clicat ape: to Pay a senice chugs on thep past due amooint att the Faster of1.5pern moado cr the allowable legal rate, inclding anemey's fso: and epense: if BLE' fec is collected throagh ana attorney. No deduction shal be: made frcas invoice ca accoit of liquidated damago: unless empresly inchded int the Agvsmant. BLE may smpend senices uati! paid on ary projects whee paymeat cfi ivoiced ansoat acer reasonably in dipursi : nct rscevedby BLE within 60 days ofClisafsr receipto ofBLEsinoice. Inveices willbe: saat STANDARD OF CARE. BLE will, periormi in srvicest using dat deprse of care aad skill ordinaily exarcivd unders similae ccaiticosb by: reputabler mmberscfBLES professicn practicingin de same CE similar Jocaliry atd thet tine of service NO OTHER WARRANTY, EXPRESS OR MMPLIED. 15 MADE OR INTENDED BY BLE' ROCAXKOASTEHFSCLLON WAITTENREPORTS, Nothingint thisa agoscosdr orint 6e senicesp FmMIBIhIaiB: create, nor: shallitbec conseuedtod aeate. fduciary relationthip cwedbys cither pwry soc ce another.  1.. 2.  7.  of BLE cr in sabcenmcter's  benefciaries: arei intendedb by dis ageement.  in: thep plans  and: pecibcaticas.  spproxinstoly mcathly fort ches sensespkciomed  3.  de duy parbes. hisy possible fast  B. corldinchde  INSURANCE. Wocec's Ccmpensation! Insurance. Employw Lnbiliry Insurnce. Ccemarcisl Goan!l Lisbiliry Insurance. d Professional! Erors aad Omissicas losunce.  BLE mainrins imnrance corerage a folow::  Certificates of Insunace ca be provided upon scceptnce cfd this apsemeat and upoa PROFESSIONAL LIABILITY. FOR ADDITIONAL CONSIDERATION FROM BLE OF $10.00, REÇEIPT AND SUFFICIENCY OF WHICH 15 HEREBY ACKNONLEDGED, CIENT AGREES THAT BLE'S LIABILITY, AND THATO OF ITS OFFICERS, DRECTORS, EMPLOYEES, AGENTS AND SUBCONTRACTORS TOCLIENT OR ANY THIRDE PATTIHZTDATINGIeNT PROFESSIONAL ACTS, ERRORS OR OMISSIONS ORBREACH OF CONTRACT! BY BLEV WILLE BE LIMCTED TO AN AGGREGATE OF $50,000 OR. BLE'S TOTAL CHARGES, WHICHEVERIS GREATER. F CLIENT PREFERS TOI HAVE HIGHERIDMITS OF PROFESSIONAL LIABILITY, BLE AGREES TO INCREASE THE. AGGREGATE AMAMIMUM OF $100,000, UPON CLIENTS WRITTEN REQUEST AT1 THE1 TIME OF ACCEPTINGI BLE'S PROPOSAL, PROVIDED CLIENT AGREES TOPAY AN. ADDITIONAL CONSIDERATION OF 5% OF TOTAL CHARGES. OB $500, WHICHEVERIS GREATER THE ADDITIONALCIAKGETONT THE HIGHER HABLITYIMITIS BECAUSE OF1 THE GREATERE RISK ASSUMED BYBLEA AND ENOTACHAKGEFORA ADOITONALEROFESSIOFESHONALLIABIITYT INSURANCE. NA ADDITION, CLIENT FURTHER AGREES THAT NEITHER BLE NOS ITS MEMBERS, OFFICERS, DIRECTORS, EMPLOYEES, AGENTS ANDIOR SUBCONTRACTORS SHALL BE LIABLE TO CLIENTI FOR SPECIAL, INDIRECT. OR CONSEQUENTIAL DAMAGES ARISING OUT OF THIS AGREEMENT OR OTHERWISE. THELDITATIONSSETOUTIENENSEALINOTAPRLYTOTKE SITE OPERATIONS. Cliant will arange foc rightof-eaty to the peoperty fort de puposc ofperforming project managumsant, studies, tet ande cvahutions pursuant to be agoed: snvices. Client ruprosats thati possesses DOCOsAYE permits zi licenses foldp periomnls aret tainedt toi initiate fieldtosting. drlling and ers smmplingwifina reasonsble disance ofesch designared! location. BLFifalpariomne: will avoid hazard: orutlitiei whicha arey visiblet tot thema att thes se. IfBLEis ahiedi in writing oftep prosace orpotsatial presence ofu underground or aborv ground obitructions, vach ast urilites, BLE will give speciali instructions to BLE's 6el personnel. BLE is not: responsible for ay damago or) Joss dues to1 undscloved cet unknown surface er subsurface cooditicas canedby Clisat third partes, except to the erat such damage ce loss iar romlt of BLE: pegligeace. Oferwise. Clienta agroe: focd tho additicnal coasideraticn ofs1.00, thororsipt. and sufficianty being barsby acknowledgei to defend, indeamify and bela BLE, its directors, officers. employses, agsats and: bccatacton! hamloss, frcm ay such clains, sin cek loses. bliagnisinicalh: amorey's fov:. BLE will: take reasaable prorautons tos miimire damape to thep proparty caused byi it: operations. Unlos otharaives adiuBlFipapoal) BiEschurgu dopoti inchdecest  request. 5.  agvedtoi a1 ariting; 9.  oro  with such rerisica inwriting. # ccasumed a ci30 conbin disposd toxic cr wilronurns such samples Clent will drilling wastes tmpering dipoud ef dhat reasonsbly Bysimuo in to agaacis ay damagos safsy.  sarples gennlly  UPT TO. LIMET,  EXTENTI XOMBITEDBYLAN. 6. rquiredf fori itss activites att the siss. BLE:  proparly! licensedf facility solectedby Cliear wif  11.  or  2of4    BIE 12.  ENVIRONMENTAL; INDEMNITY. Inc connicticn with: toxic crb hazardous substances cr ccastmusats and to the miximum axtent perminadby lyw and for soparate and valuable ccasideration cf $1.00, the receipt and sufficiancy bsing barsby acknowledged, Clent agross to defend, bold harmless and indamnify BLE from and againsts any anda allclaims, labilitie:, orjigments, exceges o: thec exteatf fnally determined abeing dmadtyBLFppigsa: CEV willfu: misconduct, resuleing frcar Clienfs violtica of any fedaral, stzte, cr Jocal stature, rogulaticn or rlating so the mnagumant or disposal oft toxic ce hazardous substance: or b. Clients emdertking of cr amangomeat fcr tbe handling. removal, treatment, stongs, cransportation or disposal ef toxic cr hazardous vabibnce: or Toxic cr hazardous vibstance: or constitoeurs introdaced at tbe site by Cliaaro dirdperces before, during cra aftart thec ccupleticac ofBLEsserice:; d Allegations that BLE is a hanier, generator, opscator. trestar. storer, transperter. cE disposer voder the Resource Coaservabon and Reconry Act of1 1976 a: ameuded Ce ay othar similr federal, sats or Jocal regulatica c law det tot the BLE: senicest iless saprvasly reainedby Clisar fers such servicesor, Aay third paty suit c cains for dumage: against BLE alleging strict liabiliry. personali injury (including dest)crproperty damago Ercas erposure to orrelease oftoxic cr harardons substances orc ccastrueats atcef from fes pecjects sis before, during EQUIMENT CONTAMINATION. BLE will cuderver to clean in laboratry anif falde squpaent which may become ccatminaredi in thec ccaduct ofBLE' sarices. Occationly, such egipmsat cAmo bos complersly dsccatiminatedt bocsuse of the type of hazards enccunterd. Ifis occurs, imle be Decessy to dispose of tbe squipesar ins: manne similar do thati indicated for haardcus sanuples ert waste and to chargs Clisar! fort del loss. Cleuta Apoestopayt fef fair murketrale ofays suche eqpmeat DOCUMENTS. BLE will furnish Client dhe agsed ypcus mmber ofwrinea reports and supperting documeats. Thesei instrmsats ofsarvices are fuiibed for Cliears sxclusiei interadlt use andreliance, use ofChea's counsel, usoc ofCleu's galifed bidders (desigu senices caly) and for gulasory sebeninal in ccanection mif the project or snicwagroridadfariat this Apmashmtrahusias oro othert type ofdistbutica Alldocument gscerated by BLE sadar chis Agrment shall: remain the sole geopery ofBLE Any unguthocized me ar disciburica of BLEs wock shal! bo a Clisu's And recipiant's scle risk and witbout lisbility to BLE BIE may, robin a ccafidential: Sile cepy ofin wa products andrelated documeats itrocaives criliess poa b.1 IClicat desivst to: mlease. erf fer BLEsprovide, BLEimpertomati patys act deseribedabeve foct thatp patysroliance, BLEU will: agrse to: vacb: releasey provided BLE: receires at writen: roqest from Clent sads 3 written acceptance fcas vach thirdp party tobobonndby, scceptable tecus and coaditicas similur tot dis Agroscosar (es Seccadary Clisat Agosear). Reportsy povided for disclos cfinfcrmation caly will: notr roquire separte grossat Chear acsoaladgest and: apoest toi infoe sucb thirdy partyt thatE BLE: repon(): flects coaditicus caly atthe timo ofthes shudy andr mazy: notroflect condition: at lasr time. Cleatf futber sckncwledgesthat: sachr requastf focr release croass a poteatial innerestf for BLE sadby: mking such arqueit, Cheats waive: ays such claimi if Cleat aposs dat all documeat furishedt to Clieat or Clieats ageas or desipnses, ifnctpaid for, willl be: rohurned upcn domand adwill: not bou usedby Client or ay ofber eatiry for my Fpose whanoever. Clieat furber Apoe: that docunsents producedby BLEpusuant tothis Aguensent will: netbemedfoe amy projactncterpvisb pronided! for int this Agreament witour) BLEipricr written *pproval. Clieat shall fmib documeats cei infocusticor reasonably within Clients coatrel ai doscosd niceisay by BLE for proper performante OfBLE' senices. BLE may rely upon Clieat-pcerided documsent inp performing the sevices reqredt under this BLE assumoss por rpasibibiyerlawilin: fort tbir accurcy. Clieat- will: remsain thep proparty ofClent but BLE: msy: rotain confdential Upon Clieti roquet, BLEwok product: my bep providedo ont magnetic vbmimed. elctoarally. By snch: roquest, Client Aposs that thor uritn copy retainedb by BLEi inits 6les shall bet be officisl base documsent. BLE: make: Do wamnty or repreneuratical to Client that thon mgnetc olectonic copy : accurato cr complete. but wil correct in goed faib any omistion: or erer: broaghn to BLE attenticn by Client Anymodisraticast of vach magstic cepyl clectonic by Clicat: shall boz 2 Clienti rik: and  without labdiry DBLE Such magneor cepyleloctreaici iss subjoctto allo other conditicn: CLAIMS. Thep partios agroe to atempe: to: rschs any dipater mithout resort 1o licgation inchuding use of modiation, prior to fling of any sit inchading me of medintion, pricrtof flingo ofany: suit. Honvver, in tbec ersatt thatachimresaln inl licgaticn then fbe prevailing parly shall be entitled tor reccver from the: aca- prevailing party the prevailing parry's reasonable legal foss and expense: associated with sucb EACH OF THE PARTIES HERETO IRREVOCABLY WAIVES ANY AND ALL RIGHT TO1 TRIALI BYJURYINA ANYLEGALI PROCEEDING. ARISING OUT OFOR RELATING: TO1 THIS AGRFEMENT OR. THE TRANSACTIONS CONTEMPLATED OPINIONS OF COST. If reguessd, BLE wil use in best efforts and expareace ca similar project: to peorids ralistc opinjons or ostimstes of remediation e coastraction a appropciate based ca design: or BLE: ncommendations. Howvver, sach opinicas reasonably ari insaded primarily dars, BLES $o pronide informatico cat the ceder efmagirais crs scils ofs such cost and fe use int fir budgucing or pegotiation unless specifically apsed oberwise. sre noti in intended with BLE Clieat undentands schul costs of such work economics, loc constucbon practices, matecia mailabiliry, depend site beavily conditicas, on region! westher coaitions, contractor skills. and: muny ccbar factoes beyondE BLEV ccarcl. TESTIMONY. Should BLE cr any BLE enployoe be ccaapelled by lrw to proridet testimony er other sridance by any wheber ad dapositicn, inrelationt to: serviceg providedundert dis Agssment, pary, tbsal BLE shall bec ccmpensstedbys Client foct des associsted: resvasble expenses andi labor foc BLES gropaaticas ad twtimcay at appepriate unit rates. Tot the extat 6e party ccmpellingt thet tevtimcuy urimately provide: BLE: vach ccaapsasstica Cliant willrecaive crditcer refund COA Any related dobley payuentst to! BLE. CONFIDENTIALITY. BLE will: mintin 15 ccafidential ary documears or informaccag grovidedby Clents Andwillo notrelsase. distribute ce publihs sinet tOA any chird paty witboat pricey permissica from Clieat. unless ccapelledby Iaw or order ofac court ar reguatory body ofcompetatj jurisdictica thel lans ofde Stated ofSouth Carolina.  oftis Aprocment. 15.  ordinance ccastinuents;  litigaticn  HEREBY. 16.  constinueats fonndo ori identifisdattes sine; :. ced  available cost for  writing tris. baring. int the ort diputs.  17.  afiac ora coaapletico 13.  EdBLEistaPIry  senvicess CfBLE's sader this Agoment.  16. 19, 20.  and: rsscaable dispesalcosts. 14.  GOVERNING! LAW. This Apwasat shall be  in all governed rpect by  PRIORITY OVER. FORM ACAEEKENTPUNCHAE ORDERS. The Pubesagso faatt they prorisicns ofthet termos andc cooditicns shall ccatold cera andpotbe supersededb by aay provisica: of ay ccer documents or writingi and: be amended only by wrina inrmoet sigoed by boà Client and BLE Cheat Fasy may isvue purchsse ordars to BLE: to sadsfy Cliear'sy purchasingr regairenents. Itis agroedt thatt thet terms and coaditions includedin such prchsse orden shall be coasidered delesd int their 21. SURVIVAL Al prorision: oft this Agrsemeat for paymant. locatica ef respensbliry C liability beravsa Client and BLE shall vive the ccaplscon ofthe srvices andt thot tininatica oftis Agoscosar. 22. SEVERABIITY. Int the oveat aay pronisica of this bevoid er unenfocceable under Irw, 6e court sha! instead: refcrns Agument or replace any ist foundto veid or untaforcerble provisica with svalid ad saforceable provisica that intonticn efthe provision ar shl suiket tbep grovisical from de Agosmaat. gives mesning The: the prorisions shall continuei in fulf force adeffect. 23. ASSIGNMENT. TApvaatmysastes astipedbye thepcice permissica ofde othe. 24. CONSIDERATION. Thepartio: agrset that the foc BLEssenices: suffciently adjustodt to include any specifc consideraticn payable chargust to Cheat under these are tens and conditicn: 25. INTEGRATION. This Aguament, the amacbed documents and tbose incoeperad barein coasttute tho satire Agrvensent betwean the partes and camoot be 26. FORCEMAEURE. Any failye ofperfermante undec dis Doto ccoitaire breachif said fihire ciperiomance is dst tos ane vat er ersan Agorsuts the rsascaable control cft the Parties or eitber oft them; vach eveat of force include, batnotb bel limitedto, acti ofGod, asturldisastn, war and serikes. Ifans ervat offorcen maje occurs, BLE shall: ncify CLIENT, identifyt thos esat offorce majeure and specify tbe amocipated tinse wben the Work can bo continsed. motfcaticacfanvisate offorcer maje shall exadt thec conploticn dare ofthi Agroemeat forat time eqalt 1o thec ccatinuaticn oftbe forer mjeurep phus any: resscasble tmet torerme Wark. CLIENT agrve: topay BLE fcra allr resscusble costsi incured: associated Dotesary withl labor and qpment, inchding subcontracter sanvices,  sd arss suhjcttet te Sellowing:  and: snch narms ani coadisons shall bet void.  entirvry or indanmity to remining witcur eiterparty  thatBLE sot  cas wpoct and'er defeadi its wak.  ofi ccaflicto BLE ccmpliest witht dber rquest. - d howwr, Agosent docunsent proided flec cepioito wpoct itr report. mediz er  dampiexsyityawims insmment sipedbybcd  partiss.  shal! beyondt shall majours Timely tor resmel Wcr. necesary  3of4    BIE 27.  CONFDENTIALITY. BLE and CLIENT mcegize that cach ofbemt may eacounter written cr vmariren coafidential infomaticn regarding the other Party diring the coure of tbe service: sef forth in the Proposal. Ccafidentis) informatico means all technical economic. finaacial, pricing. markcting or otheri informatica that has: sot boca publishod andorisnoto otharwise: svailableton membars oftapublic andi includos, withcur limitation, tade scrots, proprietary information, cussomer lists, sciantific, technical ad businoss stadies, anslysei. processes, mechods. procedurvs. policie:a andi information. The Party rcehing such confidential information apvs to bold as ccafidential and not to All drawings. spscifcaticns. technical documents of any narire, and copies theroof preparedpurmant to this Agrosmsat shall bet tbep propertyofBLE zni ret 1o bot teateda: cenfidential. They aro Dot to be disclosedt toc ochers without BLE prior written appronal. BLE: shall testa as confidearia!: all docunants and: record: (be" Documeats") )belonging to CLIENT crat thirdp party that BLE: reiews during thep performance ofservices seef forth in the Proposal. BLE: shall: actd disclose the Documeats to any third party, witbout the prior wrinen consent ofthel Documeats' cwDard or oaners. No: articles. papersero treatisesr related toorin any way associsted mifa des senices set forthi in the Proposal shall be submied for publication witoat BLEsprior wrimen ccascat. BLE: msy remin cepies cfa all sucb documenss for rthvalp-peses andt tos supperto crd defvadi it work. The coafidentialiry retricticas berein shall pot srply toi information fast: (1) dbe Partie: hadint thair posssisca prior to disclovre; (2) bocemes peblic knowiedg dhronghr no: act orf faulto ofd der rcehing Purty,(3) the rcehing Prty lanfully acqaires fcaA at third party which does not have a confdeatility cbligacca to the Party to which thei infccuatica partains: ()is indpendeatly derelepedb by de rcening Prys ce (S)is: required to be disclosedbyl la. Wicboatt tbes expruis wrinea ccasent ofBLE, this Agusment crsates no duties or liabilides cf BLE to third parties wio: may mly on the Werk provided cr the documenss delivered heceundec. Tbe Purties apres that alhcugh CLIENT: Eaay pronide copies cfBLEropost toy propecteprepary purchasen aodt dbsir agsars. so partys other than CLIENT, is counsel or approgriats reguatory bodies mazy rly ca the contects of NDEMNITY. ICLIENT ar any ofi in dirsctors. cfficers, sharshelders. caployses, ageat. antomeys. vaccesicci, asigns andaffiliass (collectiely, de' CLIENT Affiliate:") bscome vibject to Aay Esbilities, celipations, claims, Josses, dymages. penaldes, actons, judgments, suits, couti ade erpsass (including. witcur limiratica foes and disbursaneats of aromeys and consultant) (collectivsly, Claim,"). arising from  30. 31.  WAIVER Wainerbys sither Party ofanyt term, pronisicn cr conditicn oftis Agrosment shall pot constine a procedent or bind eitber pary to a waiver of any acdagtraxàcibs: same cr sy cthart tarm, provision orc cooditicno ofthis Agroemeat TERMINATION. This Apvomeat terminass sutcmatically wban BLE completsst thes senice:s wforhiatePcpoal Either Party mayt teminatet this Agosment without cansot upcas 30daysuriman noticetotoo other Paty. Intho GUCLIENT: reqast: temminaticn pricr to completicn, CLIENT apus to pay BLE for all roavomable costs incured: to date aodreascaable charges associated mif: suchs sarminatica *Applies caly if toric C hazardoss substances cr coastiruents are Ferworkiathes SatecfGeorgis, delets theword." "ora any thirdpaty" 'as such word:  disclose suchi informaticn.  NOTES: cacounterod. inPuagaphs  or ancicipated appar  ENDOFDOCUMENT  PASmisat,-GIa00  BLEsreports. 28.  relatedto ori coanectiont with  tbe negligeace, Fross pegligeace cr willfd: misccaduct ofBLEorin dirsctors. officers. sapleyses, subcontractors, Apsars ai affilintes sviolrica ofa statute or regulstca by BLE cri in Rapcessaathes: strsacho oftis Apsmsart by BLEcrits Represenhtives;  (collectvely, the" eprusenttiw:): and'oe  BLE shill indennify and! beidhamulss CLIENT andi it: Afflines fom and sgainst sy ands all Claims. Forg purposes oft de preceding sntonce, peglipsace" shall bed desaedio include bochn negligent ac5 ando cenissicas, batt this indemnificatica shall caly exrend tot the proportionsl erteat dfBLE' siolation ofla, brasch, negligease ce willfu: misccadact. IfBLE cr any ofis diructors, officers, eupleyoes. ageats, amerneys. successers, sssigns and afiliate: (collecthwly. the BLE Affliater") boccae yabject to any liabilites. obligaticns. clims, losses, dumaages. panslies, acticns, judgents, suirs. costs and expense: (including. wibout limiatica foss and disburvmsars cf attcrueys and camham)Ccalletisy." Clim).arisingf from, relatedto cri inc conoection wid  tber pegligunce. goss: pegligance oE willf: misccndact OfCLIENT or itdirsctors. cfficers. sharshelders, capleyos. subccatactor. Aguar and: afflistes (collectively, 6e" Keprw:anatiw:). sviclaticnd ofas statuteerr regulaticab by CLIENTri Reprosabthes: sbresch ofthis Agrosmsnt by CLIENT ori in Rpcosativs:  and'ce  CLIENT shali indennify and! bold! harmless BLE andi in Afflizes fom: and apinst any andallClaims Farpuposesc oféep proceding seutonte, peglipace" shall bed doscoed 1o inchdsbeànegligat: 3cn ando craissions, batthisi indemmifratica shall caly extendtot the proportions! exteat of CLIENT'S violation of law, bresch, Degligooce cr willfu NON-ENCLUSIVITY. BLE rocegire: and agus that in senice:  misconduct 29.  bevnder aretob beproridedo oD asc-erchainebsi.  4of4    RESOLUTION EXEMPTING ENGINEERING SERVICES FOR MACON COUNTY SOLID WASTE SEMIANNUAL GROUDWATER MONITORING REPORTING, IN MACONCOUNTY, NORTH CAROLINA, FROM THE PROVISIONS OF ARTICLE 3D OF CHAPTER 143 OF THE NORTH  CAROLINA GENERAL STATUTES  WHEREAS, Article 3D of Chapter 143 of the North Carolina General Statutes establishes a general public policy regarding procurement of engineering services; and WHEREAS, North Carolina General Statutes Section 143-64.32 provides:  "Units of local government or the North Carolina Department of Transportation may in writing exempt particular projects from the provisions ofthis Article in the case of proposed projects where an estimated professional fee is in an amount less than fifty thousand  dollars ($50,000)"; and  WHEREAS, Macon County is now in need of engineering services for semi-annual WHEREAS, the estimated professional engineering fees for the required work for the proposed scope of work to provide these services in Macon County, North Carolina is in an  groundwater monitoring analysis and reporting in Macon County, North Carolina; and  amount less than fifty thousand ($50,000) dollars.  NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE COUNTY OF MACON that the proposed engineering services for the proposed relocation of the Solid Waste Carson Convenience Center in Macon County, North Carolina, is hereby exempted in writing from the provisions of Article 3D of Chapter 143 of North Carolina General Statutes pursuant to the provisions of  N.C. Gen. Stat. $143-64.32.  Adopted this gth day of March, 2022.  James Tate, Chairman  Macon County Board of Commissioners  ATTEST: Clerk to the Board (COUNTY SEAL)    BUNNELL ENGINEERING  BIE LAMMONS  February 11, 2022 109: Sierra Drive Franklin, NC28734 Attention: Subject:  Macon County Solid Waste Management Department  Mr. M. Chris Stahl Director  Contract for Water Quality Reporting CY22 Spring 2022 and Fall 2022 Events Macon Couaty Solid Wastel Facilities [4Landfills] Macon County, North Carolina  Macon CountyLF-Permit: 5703-MSWLF-1992 [BLE Contract No. J22-1101-24) Old Franklin LF- - Permit 5701-MSWLF-1989 [BLE Contract No. J22-17143-03] Old Highlands LF-Pemit 5702-MSWLF-1985 [BLE Contractl No.322-17144-03) Highlands C&DLF-Permit: 5704-CDLF-1993 [BLE Contract No. J22-17144-03)  Dear Mr. Stahl:  Bumnell-Lanmons Engineering, Inc. (BLE) is pleased to submit this contract to Macon County to provide consulting services associated witht the subjectMaconc County facilities. This contract addresses thet requirements for semi-annual reporting of water quality data as set forth by the North Carolina Department ofEnvironmental Quality, Division of Waste Management (DWM)-Solid Waste Section (SWS). Included herein is a brief description of the background project information, a general description of our contract scope ofservices witht related fee estimate, and authorization: information.  BACKGROUND INFORMATION  The project information below was provided by Pace Analytical (Pace) and by Macon Couaty. Additional infomation was obtained from our projectr records fromj previous workperfommedbyBLE Macon County owns and operates anl active solid waste facility [Macon CouatyLandfill) andj provides post-closure care for three (3) closed solid waste facilities including the Old Franklin Landfill, Old Highlands Landfill, and the Highlands C&DLandfil. Semi-annual sampling andi reporting ist required at all four (4) facilities. These services were provided by REIC ofBeaver, West Virginia in the past. REIC was purchasedby Pace approximately: four (4)years ago. Aspart ofthep purchase, Pace continued sampling and analytical services buti 1o longer provides reporting services as part oftheir Pace service Macon Couaty requested for BLE to assiie the project management and reporting duties fomerly provided by Pace. This contract meets thes scope ofservices: requested byl Macon County.  line.  6004 Panderso Cauit, Greerville, SD29615 (8E4.208.1265 B054200.4430 sinfopbiecarp.rom  BLECORP.COM    BI-E  Conractfor Water Qualip Reporting CF22 Macon County Solid Wastel Facilities  February11,2022 BLE PrajectNumber, [Various)  Macon County Landfill- Permit 5703-MSWLF-1992  Macon County owns and operates a recycling center and solid waste disposal facilityat 1448Lakeside Drive in Franklin, North Carolina. The facility includes a: Subtitle D municipal solid waste (MSW) landfill, convenience. center, waste treatment andi processing facility, materialrecycling: facility, and an The MSW: facilityi includes activel Phase 1/Phase 21 waste units and a newlyc constructed! Phase 3Cell 1waste unit. Macon County retained McGill as the design engineer andl BLE ast the hydrogeological consultant for the facility expansion. As part oft the work: BLE prepareda a Water Quality Monitoring Plan (WQMP) dated. June 2,2015 and al Landfill Gas Monitoring Plan (LFGMP) dated. June 3, 2015. Both plans were approved by the North Carolina Solid Waste Section (SWS) 0n1 August 20, 2015 (Document Identification Number [DIN] 24884). The facility requires semi-annual groundwater, surface water, and leachate monitoring and reporting in accordance with the WQMP. The existing groundwater monitoring network for the Macon Couaty Landfill consists of three (3) upgradient (background) wells (MW-10, MW-17, and MW-18) and nineteen (19) downgradient (compliance) wells (MW-1A, MW-1B,MW-1D,MW-2,MW-3A,MW-SD,MW-14,MW-15,MW- 19,MW-19A, MW-20,MW-21, MW-22, MW-22A, MW-23,MW-24, MW-25,MW-26, andMW- 27). Groundwater nonitoring wells MW-24, MW-25, MW-26, and MW-27 were installed in Ina accordance with mle 15A NCAC 13B .0602, four (4) surface water monitoring locations have been established for the facility to monitor surface water quality surrounding the existing waste footprint. The existing surface water locations consist of one (1)upstream (background); point (SW- 3)and four (4) dowastrean (compliance): points (SW-1, SW-2, SW-4, and SW-5). Ina accordance with rule 15ANCAC 13B 1626(12)(c), one (1) leachate sampling location (leachate pond) has been established for the facility which is located on the adjoining Macon County Wastewater Treatment Facility. The leachate generated: from the MSWLF waste units isj pipedi into 01d Franklin Landfill is a closed municipal solid waste disposal facility located approximately two miles northeast of the town of Franklin in Macon Couanty, North Carolina. The closed and capped waste area occupies approximately 14 acres. Lake Emory (the Little Tennessee River) is situated to The existing groundwater monitoring network: for the Old Franklin Landfill consists oft two (2) side gradient (background) wells (MW-2 and MW-8) and twelve (12) downgradient (compliance) wells WV-,MW3,M-,MW.MWS,W4.MVAA: MW-6CR, MW-7, MW-7A, MW-7C, MW-9, and MW-10). Groundwater monitoring wells MW-1, MW-3, MW-6, MW-6CR, MW-7,MW-7C, and MW-10 are sampled semi-annually. Groundwater monitoring wells MW-2, MW-4, MW-5, MW- 6A,MW-7A, MW-8, andMW-9ares sampled biennially. Thet mostrecent biennial sampling occurred inl May 2021 and the next biennial sampling should occur as part of the Spring 2023 sampling event. In: addition to the above groundwater monitoring wells, a sample is collected from one (1)residential water supply well location adjacent to the landfill property, designated as Haire. Historically, groundwater samples were collected fromi two additional residential wells designatedas: Dowdle and  environmental education center.  conjunction with the Phase 3 development.  the existing leachate pond.  Old Franklin! Landfill- - Permit 5701-MISWLF-1989  the west and northwest ofthe site.  2of6    BE  Conract, for ater Qualip Reporting CF22 Macon Couty Solid Fastel Facilities collected from these locations. Iparameters and 1,4-dioxane.  February 11,2022 BLE Praject.Number [Various)  Keener. However, both residences have been comected to public water, and samples are: no longer All groundwater and water supply1 locations are sampled semi-annually for North Carolina. Appendix Old1 Highlands Landfilli is a closed mmnicipalsolidwaste disposal facility located approximatelytwo miles south ofl Highlands, North Carolina. The facility is adjacent to the Highlands C&D: Landfill, The existing groundwater monitoring network for the Old Highlands Landfill consists of one (1) upgradient (background). well (MW-8) and twelve (12) downgradient (compliance) wells (MW-1, MW-2, MW-4, MW-4A, MW-5,MW-SA,MW-5B,MW-SC, MW-6, ,MW-6A,MW-6C, and MW- In addition to the above groundwater monitoring wells, a sample is collected from three (3) residential water smpply well locations adjacent to the landfill property, designated as Chastain Two (2) surface water monitoring locations have been established for the facility to monitor surface water quality surrounding the closed waste footprint. The existing surface water locations are All groundwater: and surface water1 locations are mmpledsemi-anmallyi for North Carolina. Appendix Highlands C&D Landfill is a closed constriction and demolition disposal facility located approximately two miles south of Highlands, North Carolina. The facility is adjacent to the closed The existing groundwater monitoring network for the Highlands C&D Landfill consists of one (1) upgradient (background) well (MW-8) and two (2) downgradient (compliance) wells (MW-A and In addition to the above groundwater monitoring wells, a sample is collected from one (1) on-site One (1) surface water monitoring location has been established for the facility to monitor surface water quality surrounding the closed waste footprint. The existing surface water location is Allg groundwater ands surface water locations are sampledsemi-ammualy for North Carolina. Appendix  Old Highlands. Landfill- - Permit 702-M1S1VLF-1985  whichis also owned by the County.  7).  Spring, Chastain Well, andl McCall Well. designated Spring A and Spring B. Iparameters and 1,4-dioxane.  Highlands C&DLandfill- -1 Permit 5704-CDLF-1993 Old Highlands Landfill, which is also owned by the County.  MW-B).  water supply welll location designated as WSW-1.  designated SW-1. Iparameters and 1,4-dioxane.  3of6    BI-E  Conacifor Fater Qualio Reporting CF22 Macon Couty Solid Waste Facilities  Februany 11, 2022 BLE ProetNimbrlariou)  SCOPE OF SERVICES  Task 1:BLE will coordinate Pace's sampling efforts with Macon County andi provide quality control checks of the field sampling reports and the laboratory data reports. BLE will prepare and provide Pace a sampling matrix for each of the subject facilities. Pace will provide services directly to the County and invoice the County directly for services rendered. Pace will not function as a Task 2: BLE will submit six (6) separate reports for the Spring and! Fall 2022 semi-annual sampling events from each of the subject landfills (Macon County Landfill, Old Franklin Landfill, and Old Each report willl be prepared in general accordance with Section. 1632 ofNorth Carolina's Solid Waste Management Rules (15AI NCAC 13B). Rule. 1632(i) states that a report must be prepared after each  subcontractor to BLE.  Highlands/1 Highlands C&D! Landfill).  sampling event which includes the following:  field observations related to the condition oft the monitoring wells;  field data; laboratory data; statistical analysis* (ifutilized); sampling methodologies; quality assurance and quality control data; information on the grouadwater flow direction; calculations ofthes groundwater flowrate; increase over thel background levels fore each well*; and any other pertinent information related tot thes sampling event.  a: notice of constituents that exceed groundwater standards or show a statistically significant We understand that Macon County has elected not to perfom statistical analysis of groundwater quality at the subject sitesi in accordance withl Rule. 1632(g). Therefore, notices int the reports will be The analysis and reporting will be perfomed in accordance with North Carolina's currently promulgated Solid Waste Managemeat Rules, Section.16326) and Section 1632(d)(2), as discussed Task 2.1: We will collect digital and analog copies oft the water quality and field sampling data from the laboratory for eachs sampling event andi update our digital database for analysis. Wehave assumed that, at a minimum, al hard copy and digital copy (in NC SWS EDD format) of the semi-anmual lab Data management will bey hgatapas interactive database management: system or similar computer-based systen. The database management system will facilitate the storage and retrieval of information according toj pre-defined relationships thus promoting expeditious analysis of the data. Using this type of system, the existing database can easily be amended with new data after  based 011 exceedance of groundwaterstandards: only. below in thei following four (4) subtasks:  reports for eache event willl bej provided byt the laboratory.  each sampling event and 1ew results evaluated.  4of6    BE  Contact for Mater Qualip Reporting CF22 Macon Counpy Solid FasteFacilities  February 11, 2022 BLE Prgject.Number! [Various)  Task 2.2: We will determine if groundwater standards for each constituent have been exceeded at compliance wells. Our analysis will only consider parameters that apply to the landfill unit in Task 2.3: We will provide information regarding the groundwater flow directions at each site in accordance with Rule. 1632(d)(2). A map will be prepared which includes groudwater equipotential Task. 2.4: We will prepare and subinit each report in general accordance with Rule .1632() for the sampling events including the review of the grouadwater data, a potentiometric suface map, the groundwater flow directions, along with the sampling information provided by the field sampling  accordance with the approved WQMP for the facility.  lines and flow direction arrows.  contractor.  FEEI ESTIMATE  Each task will be completed at: a lump sum per facility as specified in the table below. This budget includes the project management, data reduction'analysis, groundwater flow velocitycaleulations, and  report preparation for the semi-annual sampling events in CY22.  Task Spring 2022 Report Fall 2022 Report Task Spring 2022 Report Fall 2022 Report Task Spring 20221 Report Fall 2022 Report  Macon County Landfill (FeeperTask) $3.500 $3.300 Old Franklin Landfill (Fee per Task) $3,500 $3,300 Highlands C&D/Old: Highlands Landfill (Feeper Task) $3,500 $3,300  Totall Fee $6,800 TotalFee $6,800 TotalFee $6,800  BLE's fee for all combined tasks will be al lump sum of$20,400. Invoices will be issued monthly on BLE recognizes that Macon County will retain Pace, or other qualified field samplers and analytical laboratory, as a subcontractor to perform field sampling and laboratory analyses for 2022 monitoring. Pace will not function as a subcontractor tol BLE. Itwilll be the sole responsibility ofPacetoprepare EDDs for each sampling event which are complaint with the SWSrequirements.  apercent complete basis.  5of6    BI-E  Conmacifor Fater Qualio Reporting CF22 Macon County Solid WasteFacilities  February 11, 2022 BLE Prket.Numbarl'ariou)  SCHEDULE  The written reports can be prepared and submitted tol Macon County within 6-8 weeks after receipt of  the water quality and other necessary data.  AUIHORIZATION  As our written authorization for the above scope of services, please execute the attached acceptance Anye exceptions to this contract or special requirements not coveredi in the contract should be attachedt to thet retumed acceptance copy for the: mutual consideration ofboth parties. Please note that the Terms and Conditions are a part of this contract. Any Purchase Order issued to authorize this project should reference this document and BLE Contract Numbers. J22-1101-24, J22-17143-03, and 22-17144-03).  sheet and retun the acceptance copy ofthis contract tol BLE.  CLOSING  Wer appreciate the opportunity to serve as your coisultant att this site. Ifyou have any questio1s, please  do not hesitate to contacti us at (864) 288-1265. BUNMELL-LAMDIONSENGINTERINGI INC.  Sincerely,  WwAlnler Andrew W.. Alexander,P.G., RSM Consultant Hydrogeologist  Riley-L. Blais, GT. SlfHydrogeologit  Attachments: Conbact. Acceptance Sheety with Terms and Conditions Oulcamene2npr maconcoungs swi 0l-Aamdlehndor  rlealharssese comp landfll acthve, ne1101-24 wgr a 2022 all 3 sitesi 01 contact all sites ay  6of6    NewAtlantic CONTRACTING,INC.  PCO#015  New Atlantic Contracting Inc 2635 Reynolda Rd Winston Salem, North Carolina 27106 Phone: (336) 759-7440 Fax: (336) 759-7445  Project: 2102- Macon Middle School Renovations  1345 Wells Grove Road Franklin, North Carolina 28734  Prime Contract Potential Change Order #015: Switchboard existing wire  sizes, Northeast wing and North wing changes  TO:  Macon County 5West Main Street Franklin, North Carolina 28734  FROM: CONTRACT: CREATED! BY: CREATED DATE: PRIME CONTRACT CHANGE ORDER: ACCOUNTING METHOD: Amount Based PAIDI INI FULL: SIGNED CHANGE ORDER RECEIVED! DATE: TOTAL AMOUNT:  New Atlantic Contracting Inc 2635 Reynolda Rd Winston Salem, North Carolina 27106 1- Macon Middle School Renovations Prime Contract Frank Harris (New Atlantic Contracting Inc) 3/1/2022 None No $27,960.00  PCO NUMBERIREVISION: 015/1 REQUEST RECEIVED FROM: STATUS: REFERENCE: FIELD CHANGE: LOCATION: SCHEDULEIMPACT: EXECUTED:  Pending In Review No No  POTENTIAL CHANGE ORDER TITLE: Switchboard existing wire sizes, Northeast wing and Northw wing changes  CHANGE REASON: Client Request  POTENTIAL CHANGE ORDER DESCRIPTION: (The Contract Is Changed, As Follows)  March 1,2022  Mr. Chris Coleman 1815S. Tyron St. Suite A Charlotte, NC 28203  RE:  Macon County Middle School Macon County Schools Franklin, NC 28734 Potential Change Order Number 015  NACJOB#2102  Dear Chris,  New Atlantic Contracting Inc  Page 1of3  Printed On: 3/1/2022 02:26PM    NewAtlantic CONTRACTING,INC.  PCO# #015  Attached is our proposal for the fllowing Change Events: CE #59- #31: Switchboard existing wire sizes CE; #84- #40: Open! Hardware Issues  CE# #89- #42: Phase 4 Cabinet rework and additional point up  CE #91- Remove existing footing and rebari inF Phase 485 5bathrooms during demolition CE #94 Add floor and overhead bracing for the toilet partitions int thel NE wing CE; #95-Infillf flower garden at NE wing with concrete CE #96- #45: North wing door NC1A door contact  The total cost estimate oft this work per the enclosed summary sheet and: attached back-upi is $27,960.00.  This change will not increase the contract time; however, wer reserve the right tor request an equitable adjustment in the contract amount and time asa  result oft the cumulative impact oft this and future change orders. This proposali is based ont the following qualifications:  We will proceed witht this revised work upon receipt ofv written acceptance oft this proposal. Int thei interim, we are proceeding ina accordance with our Itmay ber necessary to revise this proposal ifitisr not accepted within 50 days, ori ift the progress oft the work changes the conditions upon whicht this  current contract documents. proposali is based.  Thank youf fory your prompt consideration oft this proposal.  Very trulys yours, New Atlantic Contracting  ATTACHMENTS:  Macon MS north wingf feeder chage order proposal.docx, ?. Macon! MSI North Wing. proposal RFI#45.docx, 3 CE#95 Infill Flower Garden at NE wing with concrete.xlsx, 0250_001.pdf, MCMS Switchboard final proposal.docx, Eddie's T&M for heater removal repairs and marker boards.pdf, ? Add Cores  for S211A and $301A.pdf, :. REI Macon earth fire doors..msg  # 1 2 26-001.S Electrical New Atlantic Contracting Inc  Budget Code  Description  Amount $0.00 $12,650.00  RFI#31: Switchboard existing) wire sizes Page 2of3  Printed On: 3/1/2022 02:26PM    NewAtlantic CONTRACTING,INC.  PCO# #015  # 3 09-250.S Drywall 4 5 6 08-100.MD Doors 7 8 95-000.MM MISCELANEOUSMAETas 9 03-100.S Concrete Material and Block Fill.Commitment 10 11 10-155.M Division 10 12 03-100.S Concrete Material and Block Fill.Commitment 13 95-000.MM MSCELANEOUSMAeTas 14 15 26-001.S Electrical  Budget Code  Description  Amount $500.00 $0.00 $0.00 $224.18 $0.00 $1,936.10 $1,250.00 $0.00 $562.00 $3,980.00 $3,113.00 $0.00 $565.00 $340.81 $0.00 $0.00 $1,479.84 $808.49 $274.09 $276.84 $(0.35)  RFI#31: Switchboard existing wire sizes ceiling repairs  RFI# #40 Open! hardware issues Miscellaneous material demolition  Remove existing footing andr rebari inF Phase 4 and 51 bathrooms during Addf floor and overhead bracing fort thet toilet partitions int the NE wing Infil flower garden at NEV wing with concrete Infill flower garden atl NE wing with concrete #45: North wing door NC1A door contact  Subtotal: $24,780.28  Material (6.75% Applies tol Materials.): Equipment (6.75% Applies to Equipment.): Labor (39.00% Applies tol Labor.):  OH&P Sub (7.50% Applies to Material Purchase Order and Commitment.): OH&P LME (15.00% Applies to Equipment, Materials, and Labor.): Equipment, Materials; Labor, Other, and Professional Services.): Equipment, Materials, Labor, Other, and Professional Services.): Equipment, Materials, Labor, Other, and Professional Services.):  Insurance (1.00% Applies to Temporary Labor, Material Purchase Order, Payroll Taxes & Insurance, Owner Cost, Commitment, P&P Bond (1.00% Applies to Temporary Labor, Material Purchase Order, Payroll Taxes &I Insurance, Owner Cost, Commitment, Rounding (-0.00% Applies to Temporary Labor, Material Purchase Order, Payroll Taxes &1 Insurance, Owner Cost, Commitment,  Grand Total: $27,960.00  Mark Sealy (SGAI Narmourwright Design) 1815 S. Tryon Street, Suite A Charlotte, North Carolina 28226 CL SIGNATURE New Atlantic Contracting Inc  Macon County 5West Main Street Franklin, North Carolina 28734  New Atlantic Contracting! Inc 2635 Reynoldal Rd Winston Salem, North Carolina 27106  DATE  SIGNATURE  DATE  SIGNATURE  DATE  Page 3of3  Printed On: 3/1/2022 02:26PM    STATE OF NORTH CAROLINA COUNTY OF MACON  RESOLUTION CALLING A SPECIAL ADVISORY REFERENDUM FOR' THE LEVY  OF A ONE-QUARTER CENT COUNTY SALES AND USE TAX WHEREAS, the North Carolina General Assembly has enacted the One-Quarter Cent County Sales and Use Tax. Act" Article 46 ofChapter 105 oft thei North Carolina General Statutes (Session Law 2007-323), which authorizes counties tol levy a local sales and use tax; and  WHEREAS, in order to levy the local sales and use tax, Macon County must conduct a special advisory referendum on the question of whether to levy al local sales and use tax and the election shall be held in accordance with the provisions ofNorth Carolina General Statutes $163-  287;and  WHEREAS, the Macon County Board of Commissioners is faced with extraordinany funding pressures resulting from the need for capital projects for the Macon County School  System; and  WHEREAS, it ist therefore the desire ofthe Board ofCommissioners of Macon County to offer the possibility of such additional sales tax to the voters of Maçon County in an advisory  referendum pursuant to North Carolina General Statute S 105-537.  NOWTHEREFORE, BE IT RESOLVED, by the Macon County Board of  Commissioners that:  1. The Macon County Board of Commissioners hereby state its intent to use the revenues from the Article 46 one-quarter cent County sales and use tax, ifapproved by the voters ofMacon County, for capital projects of the Macon County School System. 2. Ar referendum is hereby called during the normal time the polls are open, on Tuesday,  2022, at which there shall be submitted to the qualified voters of  Macon County the question stated below.    3. The form ofthe question to appear on the ballot and in the instruction to voters for said  referendum shall be as follows:  [JFOR  IJAGAINST  Local sales and use tax at the rate ofone-quarter percent (0.25%) in addition to all other 4. The referendum shall be held in accordance with the procedures ofl North Carolina General Statutes $ 163-287. The Macon County Board of Elections is hereby directed to conduct said referendum and to take all necessary steps to that end in accordance with the 5. The Board of Elections shall publish legal notice oft the special advisory referendum in accordance with the North Carolina General Statutes $ 163-287(b) no less than 45 days  State and local sales an use taxes.  Act.  prior to the election.  6. This Resolution will take effect immediately upon passage.  BE ITI FURTHER RESOLVED, that a certified copy ofthis Resolution shall be delivered by Clerk to the Board of Commissioners to the Director oft the Macon County Board of  Elections.  ADOPTED, at the March 8, 2022, Regular Meeting of the Macon County Board of  Commissioners.  James Tate, Chairman, Macon County Board of  County Commissioners  ATTEST:  Derek Roland, Macon County Manager and Clerk to the Board (Official Seal)    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - CONSENT AGENDA  MEETING DATE: March 8, 2022  Item 12A. Draft minutes from the February 3, 2022 continued session are attached for the board's review and approval. The draft minutes from the February 8, 2022 regular meeting will follow in a separate email. (Mike Item 12B. Budget Amendments #187-192 are attached for your review and Item 12C. Approval of tax releases for the month of February 2022 in the amount of $2,123.15, per the attached memo and an itemized list of the Item 12D. Approval of the "Contract to Audit Accounts" per the attached agreement with Marin Starnes & Associates, CPAS. (Lori Carpenter) Item 12E. Please see the attached information from the County Manager regarding the "Approval of sale of property by private sale" concerning Item 12F. A copy of the ad valorem tax collection report, which shows a 95.47 percent collection rate as of February 28, 2022. Report only. No  Decker/Tammy Keezer) approval. (Lori Carpenter)  releases. (Delena Raby)  some items at the Pine Grove School facility.  action is necessary. (Delena Raby)    MACON COUNTY BOARD OF COMMISSIONERS  CONTINUED SESSION FEBRUARY 3, 2022 MINUTES  Chairman Tate reconvened the meeting at 1:00 p.m. in the commission boardroom as recessed from the January 11, 2022 regular meeting, and welcomed those in attendance. All Board Members, County Manager Derek Roland, Finance Director Lori Carpenter, Deputy Clerk Mike Decker, members of the news media, county employees and interested citizens were present. Chairman Tate announced that the primary purpose of the meeting was for a budget work session that would include review of the current fiscal year and  County Attorney Eric Ridenour was absent.  preparation for the upcoming fiscal year.  FINANCIAL REVIEW:  Capital Improvement Plan (CIP) Update = Mr. Roland stated that the county's financial advisors were asked to put together some scenarios for the board's consideration regarding moving forward with the improvements to Franklin High School (FHS). Mr. Ted Cole with Davenport gave a review of Macon County's financial position, including credit ratings, general fund balance, revenue growth, debt ratios, etc. His report indicated that Macon County is in an excellent financial position and he provided two scenarios for consideration for the FHS project: (1) receive a $50 million needs-based grant available through the state, and further assume it will be awarded. This would require an increase of four cents on the tax rate to generate the additional revenue needed between Fiscal Year 2026 and Fiscal Year 2027 and beyond. An alternative would be a one- time two-cent tax increase in Fiscal Year 2024, based on the projected increased revenue generated from the property revaluation that will occur in 2023; (2) assume the $50 million needs based grant is not received, then an additional tax increase of8.5 cents would be needed in Fiscal Year 2026 or, if starting earlier, an increase of 5.5 cents beginning in Fiscal Year 2024. Members were reminded that this is just a starting point and adjustments in projects can be made as we move forward. A copy of Mr.  Cole's presentation is on file in the Deputy Clerk's office.  Minutes 02.03.22 Page 1 of5    Mid-Year Financial Review - Finance Director Lori Carpenter provided an update on revenues, including sales tax, tax collection and the general fund. She stated that all revenues have increased over the last fiscal year to this point in the year. Ms. Carpenter told the board that general fund expenses are also on target and that we are financially ahead and doing well. A copy of her presentation is attached [Attachment 1].  FY 22-23' BUDGET HIGHLIGHTS:  Broadband Update - Economic Development Director Tommy Jenkins provided an update on funding opportunities for broadband expansion in the upcoming year, including the GREAT (Growing Rural Economies with Access to Technology) grant which will open January 31, 2022, followed by a CAB (Completing Access to Broadband) grant, a Broadband Stop Gap Solutions Program and the Broadband Make Ready Accelerator Program. Mr. Jenkins stated that once the application information is released for each of these, the county's broadband committee would pursue any funding opportunities for which we are eligible. A copy of his presentation is attached [Attachment 2]. Mr. Jenkins asked Jeff Lee of Little T Broadband Services to share an update on current projects. Mr. Lee stated the South Macon expansion project in partnership with Balsam West has begun and most of the work on 441 South is completed and will be finished once some additional easements are secured for placing equipment. He indicated this project will give service to the Otto Community Center and Fire Department, Scaly Mountain Community Center and the Scaly Mountain/Sky Valley Volunteer Fire Department. Mr. Lee stated the National Ielecommunications and Information Administration (NTIA) application awards would be announced soon, but had been placed on hold due to the number of applications received. He shared that Charter Communications was awarded the Rural Digital Opportunity Fund (RDOF) through the Federal Communications Commission (FCC), which has tied up expansion in other areas of the county. Mr. Lee stated Charter currently has services in Haywood County and is expanding east to west across the region from there. He shared that the Student Connect grant received this past summer provided $20,000 to build public hot spots in the South Macon area and those have been placed in the Otto Community Center, Scaly Mountain Community Center, and the Scaly Mountain/Sky Valley VFD. A copy of Mr. Lee's presentation is also attached [Attachment FHS Project Architectural Update - Paul Boney with LS3P provided the board with an update on the first phase of the FHS project, consisting ofa study that is being completed on the existing campus as well as a new building on that campus, He stated the. third part of the project is a new stadium and work on that is being done separately. Mr. Boney asked Amy  3].  Minutes 02.03.22 Page 2 of5    Doughty to provide a more detailed update. Ms. Doughty stated they are doing a physical assessment of every building on the campus, looking at the structure and compliance with modern codes for life safety, energy efficiency, accessibility, etc. She said they are. also looking at. what is needed to provide a modern educational program to 1,200 students. Ms. Doughty indicated the data obtained would be used to bring forward recommendations for renovations, additions, repairs, etc., as compared to building a new building. She said options and recommendations will be brought back to the board for review and consideration. Mr. Boney shared plans to hold some community meetings on the project in the future. He also shared that application for the $50 million grant has been submitted and annual applications would be submitted as long as funding is Fiscal Year 2022-23 Education Budget - Dr. Chris Baldwin, the Superintendent of Macon County Schools, provided an update on the. current year budget, noting that the state budget was finalized about six weeks ago and he and his staff are still trying to figure out what has been funded for this year. He stated he does not anticipate any significant change in needs for next year and that some of the needs requested this year had been met by using American Rescue Plan (ARP) funds instead of county funds, including some the art and music positions, seven mental health professionals and three school nurses. He reminded the board these are temporary positions and the funds have to be spent by December 2024, sO on-going funding will be needed to keep those positions. Dr. Baldwin stated there is a need for some increases this year based on the state budget and that capital requests for next year will include some renovations and pre-K space at Highlands School. Commissioner Shields asked Dr. Baldwin to give an update on the geothermal well issues at Iotla Elementary. Dr. Baldwin shared that work had been started to correct the: infrastructure issues inside the building, but that 800 gallons of water had been lost in the system in the past month with no indication of where it is going. He said the concern is that there is a leak outside and on the wrong side of the vault, which means it is in the well field. Dr. Baldwin stated they are reviewing repair options and will know more soon. Angie Cook, the school system's finance officer, shared that the state budget raised the minimum wage to $13 per hour and that adjustments had to be made without a major impact. She stated that in the, next. fiscal year, the minimum wage will go up to $15 per hour and retirement contributions will increase, which will have a considerable impact on school budget. Chairman Tate declared a recess at 2:57 p.m. to allow Information Technology staff to make repairs to the monitors. Commissioner Beale left the meeting during the recess and did not return. Chairman Tate called the meeting back toi  available.  order at 3:04 p.m.  Minutes 02.03.22 Page 3 of5    FY23' COUNTY BUDGET  2023 Revaluation = Tax Administration Abby Braswell began her presentation by stating the estimated reappraisal would be $11,100,000,000 of real property taxable value. She stated many factors will impact this amount including qualified sales, exemptions, exclusions and diversions, and appeals. Ms. Braswell explained market value versus taxable value and factors that impact each of them. She stated the required schedule of values will be presented to the board in August, followed by a public comment period. A copy of Ms. Braswell's Fiscal Year 2022-23 Budget Overview = Mr. Roland presented a SWOT analysis identifying the strengths, weaknesses, opportunities and threats in regard to the upcoming budget. He identified the following: 4 Strengths: county employees being the most valuable asset followed by high quality and efficient services, a strong financial position, and Weaknesses: lack of financial policies, administrative efficiencies in Human Resources and Finance, accountability and accessibility; Opportunities: solid revenue growth, pursuit of additional revenue Threats: rising costs of supplies, supply chain issues, economic uncertainty, and recruitment and retention. A copy of the Distribution of Budget Calendar- Mr. Roland distributed copies of the budget calendar Attachment 6]. The calendar calls for Mr. Roland to present his recommended budget at the board's May 10: regular meeting, followed by work sessions and then a public hearing at the June 14, 2022 Board member goals and expectations = Each of the board members was given the opportunity to voice their goals and expectations for the  presentation is attached [Attachment41  leadership;  sources, and strengthening partnerships; and presentation is attached [Attachment5)  regular meeting, followed by adoption of the budget.  upcoming year, as follows: Chairman Tate:  Add a pre-K program in Highlands 461 to help fund the improvements.  Move forward with improvements to FHS and investigate. the possibility of implementing a one-quarter-cent sales tax via Article Continue to take care of the county employees in whatever way  possible  Minutes 02.03.22 Page 4 of5    Commissioner Shields  Continue to pursue broadband expansion Move forward with FHS improvements Improve access to mental health services Pursue options afforded through Article 46  Commissioner Young  Review and approve county facilities - (have the Inspections Department complete an evaluation of all county properties) Make assets more interactive and accessible to the community provide an online option for booking rooms, shelters, etc.  Commissioner Higdon  Remain cognizant of all decisions we make - "tax payers are maxed  out on how they spend their money"  Commissioner Beale was not present for this portion of the meeting. CLOSED SESSION - At 3:54 p.m., upon a motion by Commissioner Shields, seconded by Commissioner Young, the board voted to go into closed session as requested by Commissioner Higdon as allowed under NCGS 143-318.11(a)3) to preserve the attorney-client privilege and NCGS 143-318.11a)6) to discuss a personnel matter, with a plan to take no action following the closed session. The vote was 4-0 as Commissioner Beale was not present and did not attend the closed session. County Attorney Eric Ridenour participated via phone and Commissioner Higdon requested Tammy Keezer join the closed session as well. At 4:00 p.m., upon a motion by Commissioner Young, seconded by Commissioner Shields, the. board voted 4-0, with Commissioner Beale absent, to come out of closed session and return to open session. No action was taken. ADJOURN: With no other business, at 4:01 p.m.; upon a motion by Commissioner Higdon, seconded by Commissioner Shields, the board voted 4-0  to adjourn.  Derek Roland  Jim Tate Board Chair  Ex Officio Clerk to the Board  Minutes 02.03.22 Page 5 of5    MACON COUNTY BUDGET AMENDMENT AMENDMENTE/8? FROM: FINANCE DEPARTMENT: EXPLANATION: 11-5300-5565-03  February 18,2022  DSS Insurance and car repair DESCRIPTION VEHICLE REPAIR  INCREASE $1,264 $1,264  DECREASE  11-3839-4850-00 INSURANCE  REQUESTED BY DEPARTMENTHEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  ACTION BY BOARDOF COMMISSIONERS a8/202x APPROVED AND ENTEREDONMNUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT AMENDMENT # 188 FROM: FINANCE DEPARTMENT: TRANSIT EXPLANATION: ACCOUNT 11-3570-4351-12 11-4935-5565-03  RECEIVED ADDITIONAL FUNDS-HCCBG  DESCRIPTION TITLE III-HCCBG (AGING) Vehicle Repairs & Maint  INCREASE DECREASE $ 3,103.00 $ 3,103.00  REQUESTED BY DEPARTMENT HEAD: RECOMMENDED BY FINANCE OFFICER: APPROVED BY COUNTY MANAGER:  KKKR pmlayg  ACTION BY BOARD OF COMMISSIONERS: 3la/2022 APPROVED AND ENTERED ON MUNIS DATED:  CLERK:    MACON COUNTY BUDGET  AMENDMENT # FROM: DEPARTMENT: EXPLANATION: ACCOUNT 514088 ORG ITEM 513831 447249 514088 550001 SALARY 514088 550201 MEDICARE/FICA 514088 550203 HOSPITALIZATION 514088 550205 WORKMAN'S COMP 514088 550206 LIFE INSURANCE 514088 550207 RETIREMENT GENERAL 514088 550701 COUNTY 401K 514088 556031 WAP ADMIN 514088 556034 WAP PROGRAM OPERATIONS  184  JOHNLFAY HOUSING INCREASE FUNDING  DESCRIPTION DUKE WEATHERIZATION NEW REVENUE  LINE ITEM  INCREASE 37,660 10,518 805 3,127 21 1,202 210 21,777  DECREASE  Totals 37,660  REQUESTED BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  dHape  ACTION BY BOARD OF COMMISSIONERS 31/2022  APPROVED AND ENTERED ON MINUTES DATED]  CLERK    MACON COUNTY BUDGET, AMENDMENT AMENDMENT # DEPARTMENT EXPLANATION ACCOUNT  190 Housing Administration  Move budgeted funds into the various linei items  DESCRIPTION  INCREASE  DECREASE 76,351 1,176 5,931 19,354 86 8,861 1,551 2,900 1,550 117,760 8,027 614 917 161 9,719  514009 550001 SALARY 514009 550005/LONGEVITY 514009 550201 MEDICARE/FICA 514009 5020MOSPTALZATION 514009 550206 LIFEI INSURANCE 514009 SORETAEMENIGENERAL 514009 550701 COUNTY401K 514009 SSIDPCONMPACTDSENVCS 514009 556001 OFFICESUPPLIES 514009 556009JUNIFORMS 514009 557101 POSTAGE/PEPARIMENTAL 514009 558901 TRAVEL 514009 559202 TELEPHONE EXPENSE 513981 980011 TRANSFER FROM GENERAL FUND 514009 550001/SALARY 514009 550201 MEDICARE/FICA 514009 OORETAMENIGENERAL 514009 550701 COUNTY 401K 513981 980011TRANSFERT FROM GENERAL FUND  REQUESTED BY DEPARTMENT HEAD RECOMMENDEDI BYF FINANCE OFFICER APPROVED BY COUNTY MANAGER ACTIONE BY BOARD OF COMMISSIONERS 3/9/2022 APPROVED. & ENTERED ON MINUTES DATED  batyas  CLERK    MACON COUNTY BUDGET AMENDMENT  Date:  2/15/2022  AMENDMENTL/9L DEPARTMENT: HEALTH  Explanation: Carry forward unexpended contribution money to FY22 from FY21  Animal Servces Donations  ACCOUNT 114380-575055 113840-417900  DESCRIPTION Donahons (Gifs Fund Balance Appropriation  INCREASE $ 3,469.00 $ 3,469.00  DECREASE  PREPARED BY 41 1  do  REQUESTED BY DEPARTMENTHEAD haimshis  RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  ba ag  ACTIONI BY BOARD OF COMMISSIONERS 3/8/20aa APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACON COUNTYBUDGET. AMENDMENT AMENDMENT # DEPARTMENT EXPLANATION ACCOUNT 113850 114310  192 Sheriff  Appropriate grantf funds received from NC Department of Public Safety.  DESCRIPTION  INCREASE 84,270.00 84,270.00  DECREASE  DEPTO OF PUBLIC! SAFETYSTATE GRANT DEPT OF PUBLICSAFEIYSTATE GRANT  REQUESTED BY DEPARTMENTI HEAD RabarHlenl RECOMMENDEDI BY FINANCE OFFICER blirC APPROVED BY COUNTY MANAGER ACTION BY BOARD OF COMMISSIONERS 318/2022 APPROVED &ENTERED ONI MINUTES DATED  CLERK    STATE  Macon County Tax Office 5West Main Street Franklin, NC28734  Phone: (828)349-2149 draby@maconncory  QUAM  TO: FROM: DATE: RE:  MACON COUNTY COMMISSIONERS Macon County Tax Collector's Office Delena Raby, Tax Collections Supervisor  March 03, 2022 Releases for February, 2022  Attached please find the report of releases for real estate that require your approval in order to continue with the process of releasing these amounts from the tax accounts. Please feel free to contact me ify you should have any questions. The report ofreleases in alphabetical orderi is  attached.  Februurg  AMOUNT OF RELEASES FOR: JANUARY: 2022:  $2,123.15                        088 00 088 00  8888  000    38888888 06600  0000000  00    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  The Governing Board Board of Commissioners of Primary Government Unit Macon County, NC N/A  and Discretely Presented Component Unit (DPCU) (if applicable)  Primary Government Unit, together with DPCU (ifapplicable), hereinafter. referred to as Governmental Unit(s)  and Auditor Name Auditor Address  Martin Starnes & Associates, CPAS, P.A. 730 13th Avenue Dr. SE, Hickory, NC 28602 Hereinafter referred to as Auditor 06/30/22  for Fiscal Year Ending  Audit Report Due Date 10/31/22 Must be within four months ofF FYE  hereby agree as follows:  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit oft the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non-major government and enterprise funds, the internal service fund type, and the fiduciary fund types). The basic financial statements shall include budgetary comparison information in a budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue 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 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 (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject tor review by Federal and State agencies in accordance with Federal and State laws, including the staffs oft the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires at federal single audit in accordance with the Uniform Guidance ($200.501), iti is recommended that the Auditor and Governmental Unit(s). jointly agree, in advance oft the execution of this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as Ifthe audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board).  funds.  required under the Uniform Guidance ($200.512).  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.11/2021  3. Ifane entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in 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. Any 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 Government. Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Government Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report to the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary oft the LGC for a Ift the audit engagement is not subject to Government Accounting Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to 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 of that 8. AIlI 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 to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's (Units') records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work int the State of North Carolina. Approval is not required on contracts and invoices for system improvements and Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary oft the LGC. (This also includes any progress billings.)IG.S. 159-34 and 115C-447] Alli invoices for Audit work shall be submitted in PDF format to the Secretary of the LGC  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 oft the LGC.  similar services of a non-auditing nature.  9.  for approval. The invoice marked 'approved 'with approval date shall be returned to  Page 2    LGC-205  CONTRACT TO AUDIT. ACCOUNTS  Rev. 11/2021  the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall payt to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC 11. Ifthe 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 for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. Ift the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the 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 thet 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 oft the LGC by any interested parties. Any subsequent revisions to these reports shall be sent tot the Secretary oft the LGC. These audited financial statements, excluding the Auditors' opinion, may be used int the preparation of official statements for debt offerings by municipal bond rating services to fulfill seçondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent oft the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements, those corrections shall be provided within three business days of notification unless another deadline is agreed to by 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval byt the  contracts for audits of hospitals.  State Board of CPA Examiners (see Item 13).  bond documents.  audit report upon submission to LGC Staff.  LGCStaff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall 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 tot the contract. It shall then be submitted to the Secretary oft the LGC1 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 to this contract, and except fort fees, work, and terms not related to audit services, shall be incorporated by reference as ifi fully set forth herein as part of this contract. In case of conflict between thet terms of the engagement letter and the terms oft this contract, the terms oft this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item 30 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. As separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. Ifa separate report is not to be issued and the DPCU isi included in the primary government audit, the DPCU shall be named along with the primary government ont this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff 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 23. This contract may be terminated at anyt time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed oni the fee amount which shall be paid to the Auditor (if applicable), and (c) no termination 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or default on 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the  or both as may be agreed upon by the Governing Board and the Auditor.  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 the LGC. contract is approved.  requesting the return of records.  shall be effective until approved in writing by the Secretary oft the LGC.  any subsequent occasion or instance.  Secretary of thel LGC.  Page 4    LGC-205  CONTRACT1 TO AUDIT ACCOUNTS  Rev. 11/2021  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 oft the AICPA Professional Code of Conduct and Governmental Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. Ift the Auditor cannot reduce 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 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, andlor experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, s/he must document and include int the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of. June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description ofe each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a' "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," ifr required under 20 NCAC 03. .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose ofi identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20  NCGS Chapter 64, Article 2.  workpapers.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board ori its successor;  b) the status oft the prior year audit findings;  financial statements; and  NCAC 03 .0502(c)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  30. All oft the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 171 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at thet time of submission. Refer to the N.C. Department of State Treasurer website at ntps/ww.ncreasuercomsiateand-oca: govemment-inance-dsonlocar-govemmenkcommisonksuomitingyouraudit tot the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2021  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Governmental Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit Third Party Ifa applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented 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: hall@maconnc.org  ORI Not Applicable (Identification of SKE Individual not applicable for GAAS-only audit or audits with FYEs prior to. June. 30, 2020.). 2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. 3. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract tot the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted tot the Secretary oft the LGC. Should the 75% cap provided below conflict with the cap calculated by LGC Staff based on the billings on file with the LGC, the LGC calculation prevails. All invoices for services rendered in an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits of hospitals).  See Items 8 and 13 for details on other allowable and excludedi fees.  PRIMARY GOVERNMENT FEES  Primary Government Unit Audit Fee  Macon County, NC $ See engagement letter $ See engagement letter $See engagement letter $N/A $ 50,850.00 DPCU FEES (if applicable) N/A $ $ $ $ $0.00 Page 7  Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services 75% Cap for Interim Invoice Approval (not applicable to hospital contracts) Discretely Presented Component Unit Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services 75% Cap for Interim Invoice Approval (not applicable to hospital contracts)  Audit Fee    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2021  SIGNATURE PAGE AUDIT FIRM  Audit Firm*  Martin Starnes & Associates, CPAs, P.A.  Authorized Firm Representative (typed or printed)* Signature',  Amber Y.McGhinnis Date*  Dollmxini  Email Address* U ameghimnis@msa.cpa  02/28/22  GOVERNMENTAL UNIT  Governmental Unit* Macon County, NC (G.S.159-34(a) orG.S.115C-47a), Mayor/Chairperson (typed or printed)* James Tate, Chairman Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature* Email Address jm.tate@maconnc.org  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT-F PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited! in the manner required by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. Primary Governmental Unit Finance Officer* (typedo orp printed Signature*  Lori M. Carpenter, Finance Director Date of Pre-Audit Certificate*  Email Address* nall@maconnc.org  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-DPCU (complete only if applicable)  Rev. 11/2021  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    KWH  Koonce, Wooten & Haywood,uP  CERTIFIEDPUBUICA ACCOUNTANTS  Report on the Firm's System of Quality Control  To the Shareholders of Martin 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 of Martin Starnes & Associates, CPAS, P.A. (the firm) in effect for the year ended December 31,2 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 oft the nature, objectives, scope, limitations of, and the procedures performed ina System Review as described in the Standards may. be found at wwwacpdrgprummery 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 a peer reviewer to determine a peer review rating.  Firm'sl Responsibility  The firm ist responsible for designing as system of quality control and complying withi itt toj provide the firm withi reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses ini itss system ofquality 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, ifa applicable, in  compliance audits under the Single Audit Act and an audit of an employee benefit plan.  determining the nature and extent ofour procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes &. Associates, CPAs, P.A.ine effect fort 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 ap peer review rating ofp pass.  Komeei Wolan + Hoydy LLP  Koonce, Wooten & Haywood, LLP  May 4,2021 Ralelgh 4060 Barrett Drive Post Office Box 17806 Raleigh. North Carolina 27619 919 7829265 9197838937FAX  Durham 3500 Westgate Drive Suite 203 Durham, North Carolina 27707 9193 3542 2584 9194 4898 8183FAX  Pittsboro 579 Wests Street Post Office Box: 1399 Pittsboro, North Carolina 27312 9195 5426 6000 9195 5425 5764FAX  Smithfield 212 East Church Street Post Office Box: 2348 Smithfield, North Carolina 27577 9199341121 919934: 1217FAX    MARTIN w STARNES & ASSOCIATES, CPAS, P.A. "A Professional. Association of Certified Public. Accountants and Management Consultanis"  February 28, 2022 Lori Carpenter, Finance Director Macon County 5West Main Street Franklin, NC: 28734  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, 2022, 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's compliance over major federal and state award programs fort the period ended June 30, 2022. 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 of 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 due to fraud or error, and toi issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and in accordançe with Goverment-luditing: Standards willa always detect ar material misstatement wheni ite exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made a The objectives sofour compliance: audit are to obtain: sufficient appropriate audit evidencet to form an opinion and report at the level specified int 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 Govermment. Auditing Standards, ifany, and perform procedures to address those requirements.  contents.  reasonable  by  user based on the financial statements.  730 13" Avenue Drive SE * Hickory. NC28602 * 828-327-2727 * Fax 828-328-2324 13South Center Streets * Taylorsville, NC28681 * 828-632-9025 +F Fax 828-632-9085  800-948-0585 * mmartintamescem    Accounting principles generally accepted in the United States of America require that certain supplementary information be presented to supplement the basic financial statements. Such information, although not aj part oft the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally acceptedint the United States ofAmerica. 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 Government Employees' Retirement System's schedules Register of Deeds' Supplemental Pension Fund schedules  Supplementary information other than RSI will accompany Maçon County's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit oft the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or to thei financial statements themselves, and additional procedures in accordance with auditing 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 of Federal 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 oura audit ofthel basici 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 finançial statements thenselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. Wei intend toj provide an opinion on whether the Schedule of Expenditures of Federal and State Awards is presented fairly in all material respects in The following additional information accompanying the financial statements will not be subjected to the auditing procedures appliedin our audit ofthe financial statements, and our auditor'sreport will not provide  relation to the financial statements as a whole.  and opinion or any assurance on that other information:  Introductory section Statistical tables  Page 2 of10    Data Collection Form  Prior to the completion ofour engagement, we will complete the sections oft the Data Collection Form that are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is management's responsibility to submit a reporting package including financial statements, Schedule of Expenditures of Federal and State Awards, summary schedule ofp prior audit findings and corrective action 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 subinission and certification. You may request from us copies of our report for you to include with the reporting 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  package  to pass-through entities.  ina assessing programs at al higher risk. Audit of thel Financial Statements  We will conduct our audit ina accordance with auditing standards generally accepted ini the United States of America (U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General oft 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 Implenentation Act. As part of an audit of financial statements in accordance with GAAS and in accordance with Government Auditing Standards, we exercise professional judginent and maintain  professional skepticism throughout the audit. We also:  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 ab 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 of Obtain an understanding ofinternal control relevant to the auditi in order to design audit procedures that are appropriate int the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses ini internal control relevant to the audit ofthe Evaluate the appropriateness of accounting policies used and the reasonableness ofs 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 Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Macon County'sability to continue as a going concern fora a reasonable period oft time.  internal control.  financial statements that we have identified during the audit.  in a manner that achieves fair presentation.  Because oft thei inherent limitations of an audit, together with thei inherent limitations ofinternal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is  Page 3 of10    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 subjective and Government Auditing Standards does not require auditors to detect abuse. Our responsibility as auditors is limited toi the period covered by our audit and does not extend to any other 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 s report, or ifnecessary, withdraw from the engagement. Ifour opinions on the basic financial statements are other than unmodified, we will discuss ther 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 overi internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results oft that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective  periods.  ofthe audit and, therefore, no such opinion will be expressed.  Audit ofMajor Program Compliance  Our audit of Macon County's major federal and state award program(s) compliance will be conducted in accordance with the requirements oft 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 neçessary 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 which 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, the provisions ofcontracts and granta agreemnents 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 al 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 for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, mistepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered material if there is a substantial likelihoodi that, individually ori in the aggregate, it would influence the judgment made bya areasonable user of the report on compliance about the entity's compliance with the requirements oft the federal or state As part ofa compliance auditi in accordance with GAAS and Govermment 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, ard design and perform audit  ust to modify our opinion or withdraw from the engagement.  programs as a whole.  procedures responsive to those risks.  Page 40 of10    Our procedures will consist of determining major federal ands state programs and, performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the entity'smajor 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 Also, as required by the Uniform Guidance and the State Single Audit Implementation: Act, we will obtain anu understanding ofthee entity'sinternal. control over compliance relevant tot the auditi in order to design 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 of the audit and any significant deficiencies and material weaknesses ini internal We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity's inajor federal and state award programs, and a report oni internal controls over compliance that will report any significant deficiencies andi material weaknesses identified; however, such report will not express  Guidance and the State Single Audit Implementation Act.  control over compliance that we. havei identified during the audit.  an opinion on internal control. Managenent'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 of the financial statements in accordance with accounting 2. For the design, implementation, andi maintenance of internal controlrelevant tot 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 received and expended duringi the period 4. For maintaining records that adequately identify thes source and application off funds for federal and 5. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and nonçash 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 withi federal and: state statutes, regulations, and the terms and conditions of 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  governance, acknowledge and understand that they have responsibility:  principles generally accepted in the United States of America;  fraud ore 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;  Page 5 of10    9. Fori identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate tot the objectives ofthea audit, 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 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 ofwhichi 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 thej purpose of the audit; Unrestricted: access toj persons within the entity from whom we determine it necessary to obtain d. A written acknowledgement. of all the documents that management expects to issue that will be included int the annual report and the planned timing and method ofissuance oft that annual A: final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date oft the auditor's report (if applicable). 16. For adjusting the financial statements to correct material misstatements and confirming to usi 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 and in 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 of the Schedule of Expenditures of Federal and State Awards in accordance with the Uniform Guidance and the State Single Audit Implementation Act, (b) to provide us with the appropriate written representations regarding the Schedule of Expenditures of Federal and State Awards, (c) toi include our report on the Schedule of Expenditures of Federal and State. Awards in any document that contains the Schedule ofExpenditures 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, or ift the schedule will: not be presented with the audited financial statements, to make the audited basic financial statements readily available to the intended users of the Schedule of Expenditures of Federal and State Awards no later than  have been implemented;  10. For taking prompt action when instances ofnoncompliance are identified;  findings;  corrective action plan for such findings; 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 of the schedule and our report thereon.  Page 6of10    As part of our audity process, we will request from management and, whenappropriate, those charged with governance, written confirmation concerning representations: made to us inc connection with the audit. We understand that your employees willj prepare all confirmations wei request and willl locate any documents Ifyou intend to publish or otherwise reproduce the basic financial statements and make reference to our firm, you agree to provide us with printers' proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before itis  orinvoices selected by us for testing.  distributed. Nonattest Services  We will perform the following nonattest services: Draft of financial statements and footnotes 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 inj perforing 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 ina accordance with applicable professional standards. The nonattest services are limited to the services previously outlined. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could bec construedas making management decisions or assuming management: responsibilities, including  determining account codings and approvingjoumnal entries.  Other Matters communications.  During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and yous should be aware that communicationi ini those mediums containsarisk 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 to consider the consistency of otheri information 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, you affirm that you have all the data and records required to make your books and 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  Page 7 of10    backup for business continuity and disaster recovery, and our workpaper documentation is not to be used  for these purposes.  Provisions of Engagement. Administration and Fees  Marcie Spivey is the engagement partner for the audit services specified in 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 firm representative to sign the audit report. To ensure that our independence is not impaired under the AICPA Code of Professional Conduct, toinform the engagement partner before entering into any substantive employment discussions with you any agree of  our personnel. Audit Fee  Our fees fort these services are as follows: Financial Statement Drafting Additional Fees:  $ 66,300 11,000 $ 77,300  Charge per major program in excess of5 $ 3,500  Our invoices for these fees will be rendered in 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 andi may not be resumed until your accounti is paid in full. Ifv we elect tot terminate our: services for non-payment, our engagement will be deemed to have been completed upon written notification of termination, eveni ifwel have not completed our reports. Youwilll be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date oft termination. Wewillnotifyy youimmediately ofany circumstances we encountert that could significantly affect thisi initial 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 will be available during the year toconsult 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 of that contemplated in our fee estimate. Following are some oft the more common reasons for potential supplemental billings:  Changing Laws and Regulations  There are many governmental and rule-making boards that regularly add or change their requirements. Although we attempt toj plan our work to anticipate the 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 Accounling 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 cant be completed using our standard testing and accounting procedures. However, should we: find numerous errors, incomplete records, or the application of incorrect accounting methods, we will have to additional work to make the corrections and reflect those changes in the financial statements. perform  Page 8 of10    Failure lo Prepare for the Engagement  In an effort to minimize your fees, we assign you the responsibility for the preparation ofs schedules and documents needed for the engagement. We also discuss matters such as availability ofyour key personnel, deadlines, and work spaçe. Ifyour 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: scheduled time. 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 upon items within the established timeline for the engagement, we will not be able to perfom 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 ençountered 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 deemedar non-audit service. During the course oft the audit, we: may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either 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 of at 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. Att the conclusion of our audit engagement, we will communicate to management and those charged with  fees, as we must reschedule our personnel and incur additional start-up costs.  services range from $75-$300 per hour.  orally or in writing.  ofour report.  governance the following significant findings from the audit:  Our view about the qualitative aspects oft the entity'ss 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 to those charged with governance. regarding their oversight ofthe financial Material, corrected misstatements that were brought to the attention ofmanagement as a result of  reporting process; our audit procedures;  Representations we requested from management; Management's consultations with other accountants, if any; and correspondence, with management.  Significant issues, if any, arising from the audit that were discussed, or the subject of  Page 9 of10    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, Officeoft the 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. Ifrequested, 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 agencies may intend, or decide, to distribute the copies ofinformation contained therein to others, including Ina accordance with the requirements of Govermment 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 oft 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,  Matini dhs € doncitu,CP2,PA. Martin Starnes & Associates, CPAS, P.A. Hickory, North Carolina  RESPONSE:  This letter correctly sets forth our understanding. Acknowledged and agreed on behalfof! Macon County by:  Signature: Title: Date:  Page 10 of10        Mike Decker From: Sent: To: Cc: Subject: Attachments: Mike,  Derek Roland crolandemaconncorg" Thursday, March 03,20224:10PM: Mike Decker eopard@maconncorg Consent Agenda  Property Checklist and Bill of Sale Sherry Brewerpdf/MG.2058JPG,MG,2086JPG  Approval ofsale of property by private sale. When the county assumed ownership of Pine Grove School it contained 17 desks bearing nameplates of former students (photo attached). In addition to desks there were 44: small nameplates in the shape ofl leaves affixed to a wooden tree hanging on the wall (photo attached). The nameplates and desks were purchased previously by the families of former school members to be on display in the Pine Grove Community Club (no longer in operation). Based upon the resolution adopted by the Board of Commissioners on February 8, 2011, the county manager has authority to dispose of personal property valued at less than $5,000 through private exchange. The county manager has determined the aforementioned personal property left at the school to be less than $5,000in value. Ms. Sherry Brewer approached the county with an offer to purchase. 2 desks and 9 leaves bearing the names of hert family members who previously attended Pine Grove School. The offer was accepted and the property was exchanged on February 25, 2022. Attached are the property checklist and bill of sale for this exchange.  Thanks, Derek C. Roland Macon County Manager 5W. Main: St. Franklin, NC 28734 (828)-349-2022    Macon County Surplus Property Checklist  This checklist is used to ensure that the declaring and selling or exchanging of any Macon County surplus propertyi is done ina accordance with ther resolution that was adopted by the Macon County  Board of Commissioners on the gth day of February, 2011. Item/Group of Items to be declared Surplus: DESKS (2)  LEAVES (9) CLWD6 MARIET CHanues mmy TRunAN mAy OEMÉ HARUIE EARL  IfApplicable:  LEONRGD TOHN HowwD CAL CAISP  Vehicle Identification Number:  FLOKA HowrN  Make: Model: Mileage: Condition: Purchase Price: Department:  L_DERCC RoLAMD County Manager declare surplus the above personal property valued at less than: $5,000 ont this 2s" dayo of FER 2022-and deem that the personal propertyis ini fact surplus property of Macon County andi is not necessary' fori Macon Countys governmental  use.  County Manager sets fair market value of personal property at $_ IL method utilizedi for determining fair market value oft the above: surplus property was NEGOTATCD AS DESKS WeE Pneviouxsy DonwD 1 PINE GROVE StoL  The  By FAMHY day of FEB  Above surplus property was: sold for$_ 1 Surplus property was sold using. PRIVAE  to_SHERRY OREWOR on_25 ublieerval>achange)  2022.  Surplus property was exchanged to buyer on 25 day of FEB 2012. Title conveyed tol buyer on 25" day of Fcp 2072.  Macon County received payment int thei form of CHEUK on 25dayof_ FEB 20_22  Publish notice of sale or exchange  Yes  No  County Manager reported the sale of above. surplus property tot the Macon County Board of  Commisionerson g+ day of MARCH 2012-.  Lomamo Title  2,25.12 Date  BLun Signature    MACON COUNTY 5W MAIN STREET FRANKLIN, NC28734  Billo of Sale Date: 2.25.23  Asset ID:  Description of Property  (2)DESIS @ PINE GROVE ScHooL DESIS: LEONARD JeHw HOLLAND  FLORA HOLLAND CUAWDÉCRISP Model:  (9) LEnVES @ PINE GROVE ScHooc  LEAVES: CARL CRLSP. CHARLES CAISP MAY $6L6 CELP  Asset Information Year: Meter: MA Sale Information  mty CRISP HRVIC CISP  MARGAAETCRISP TRUnANCANSP EARL CAISP  Make/Brand: woop Title Restriction:  MA  DESEETS YES NOLEAVES VIN/Serial:  Sale Amount: # 1.00 Date Paid: 2.25.22 Payment Method: CHo6C # lIog  Buyer Information  Name: SHeRA) BREWER  Address: 156 hOORE Ro. FRAMUN NL, 28731 Email: Sherry. brewer @ MACow, KI2.nc.us  Phone:  Asseti is sold as is, where is and withoutw warranty. Once the asset is removedi from thes seller's  premises therei is no refund of moniesp previously paid.  Buyer/Agent Signature SuylBnry  Print Name Date  Sherc! H. Brewler  25/2032            MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - APPOINTMENTS  MEETING DATE: March 8, 2022  13A. Airport Authority: Per Commissioner Beale, the reappointment of Jack Horton and Richard Rhodes to the Macon County Airport Authority. 13B. Library Board: Per Karen Wallace, the reappointment of Bill Dyar and Debbie Tallent to the Macon County Library Board of Trustees. Mr. Dyar's term expires in March, Ms. Tallent's expires in April, and Ms. Wallace indicated that both are eligible and willing to serve another term.  Term ofappointment is for six years.