Mlacon Counly  CON COUN  CARD  MACON COUNTY BOARD OF COMMISSIONERS  FEBRUARY 9, 2021 AGENDA  1. Call to order and welcome by Chairman Tate  2. Announcements 3. Moment of Silence 4. Pledge of Allegiance  5. Public Hearing(s) - 6:00 p.m. - Financing for Macon Middle  School Improvements and Loan Refinancings 6. Public Comment Period (via telephone)  7. Additions to agenda  .8. Adjustments to and approval of the agenda  9. Reports/Presentations  (A) Information Technology Strategic Plan Study Proposal - Tommy Jenkins, Macon County Economic Development Director (B) Update on Nikwasi Initiative - Elaine Eisenbraun, Executive  Director 10.Old Business 11.New Business  (A) Resolution providing final approval of financing terms and documents - Macon Middle School Improvements and Loan (B) Consideration of award for Macon Middle School Renovations - (C) Consideration of contract agreements for Macon County Transit to become a transportation provider under managed care - Transit Director Kim Angel and Interim County Attorney  Refinancings - Finance Director Lori Carpenter  Lori Carpenter  Kim Carpenter  MACON COUNTY COURTHOUSE, ANNEX PHONE 828-349-2000  5WESTN MAIN: STREET  FRANKLIN, NORTH CAROLINA 28734  FAX: 828-349-2400    (D) Consideration of new Social Work Supervisor position at Department of Social Services (DSS) - Patrick Betancourt, DSS (E) Consideration of audit contract with Martin-Starnes & (F) Renewal of lease agreement with Hudson Library - County (G) Voluntary Shared Leave Program policy amendment - Derek (H) Macon County COVID-19 Emergency Paid Sick Leave - Derek  Director  Associates - Lori Carpenter  Manager Derek Roland and Kim Carpenter  Roland Roland  12.Consent Agenda - Attachment #12  All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of (A) Minutes of the December 15, 2020 special meeting and the  Commissioners.  January 12, 2021 regular meeting (B) Budget Amendments #150-159  (C)Tax Releases  (D) Excise tax refund stemming from Register of Deeds recording (E) Additions to Macon County Public Health fee schedule (F) Monthly ad valorem tax collection report = no action necessary  13.Appointments  (A) Library Board - one seat 14.Closed session if needed 15.Adjourn/Recess    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - PUBLIC HEARINGS  MEETING DATE: February 9, 2021  We have a public hearing on the agenda in connection with the financing for the Macon Middle School improvements project and county loan Ac copy of the affidavit of publication of the notice of public hearing is attached, and the notice appeared in the January 20, 2021 edition of The As noted, the purpose of the hearing is to take public comment concerning a proposed financing contract, under which the county would borrow approximately $16,000,000 to pay capital costs of proposed improvements to Macon Middle School, as well as approximately $11,500,000 to refinance Later on the board's agenda, under Item 11(A) under New Business, the board will be asked to consider a resolution providing final approval of financing terms and documents in connection with the public hearing.  refinancings.  Franklin Press.  existing county loans.    NogetPue Heating. Financing fori MaconMiade School Improvemens and, Loan Refinanoings The Board of Commissioners ol MaconCounty, North Carolina, will February hold, 9, a public hearing on (or as" soon 2021, thereafter at 6:00 as p.m. the matter may be heard). The purposé of the hearing is to take public çomment concerning a proposed under. which. financing the County, contract, would of $16,000,000 to pay capital costs proposed: Improvements to Macon Middle School, as well As refinance approximately existing $11,500,000. County loans. to The hearing wil: be held in the Commissioners the. third flooe of Boardroom the Macon, on Street, County Courthouse,! 5 West Main The proposed Franklin,; North finançing, Carolina. would Middle be secured School. by a lien on. Macon associated land) as well (and as the its County's promise to repay, the financing, but recourse against there the would Courity bé no or: its property (other than the assoclated. pledged" larid), school if there and. were. the a default on the. financing. As part. of this financing the County Board of plan, Education Macon will transfer. the. County: the so school it: can be property used as to collateral, but the Board of uset Education the school. will rétain the right to All interèsted. persons will be heard. Thé: County's plans are subject to. change based on the comments reçeived. at the publiç. hearing. and the Board's subsequent. discussions and; consideration The County's entering Into the Ainancing is subject" to obtaining approval! from; the North Carolina Local Government Persons wishing.to Commission.. make written. comments ini advanoe hearing or Mishng more information concerang the subject of the hearing may contact Lori, CapenteMacon County Finance Offiçe 5West Main Street, Franklin, NC28734 (telephone (828); 349-2027email lhal@maconnciorg 01/20/2021#619295.  Invoice / Affidavit The Franklin Press Post Office Box 350 Franklin, NC 28744 STATE OF NORTH CAROLINA COUNTY OF MACON  borrow  approximately  AFFIDAVIT OF PUBLICATION Personally appeared before the undersigned, Rachel Hoskins, who having been duly sworn on oath that she is the Regional Publisher of The Franklin Press, and the following legal advertisement was published in The Franklin Press newspaper, and entered as second class mail in the Town of Franklin in said county and state; and that she is authorized to make this affidavit and sworn statement; that the notice or other legal advertisement, a true copy of which is attached hereto, was published in The Franklin Press  newspaper on the following dates: PUBLIC HEARING MACON MIDDLE SCHOOL 01/20/2021  And that the said newspaper in which such notice, paper, document or legal advertisement was published, was at the time of each and every such publication, a newspaper meeting all the requirements and qualifications of Section I-597 of the General Statues of North Carolina and was a qualified newspaper within the meaning of the Section I-597 of the General Statues of  North Carolina.  Gachil Holyno Signature of person making affidavit  Sworn to and subscribed before me this 21st day of January, 2021  Whke  Ann While Notary Public SE  JUDY ANN WHITE NOTARY PUBLIC MACON COUNTY, NC My Commission Expires 9-5-2024  My Commission yimSph-tGdak Filed with: MACON CO BD OF COMMISSIONERS Address: 5 WEST MAIN ST FRANKLIN NC 28734  Total Amount Due: $74.91    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - KEPORIS/PRESENTATIONS  MEETING DATE: FEBRUARY 9, 2021  9A. Macon County Economic Development Director Tommy Jenkins will present a proposal for an Information Technology Strategic Plan Study, and 9B. Elaine Eisenbraun, the Executive Director of the Nikwasi Initiative, has requested time on the agenda to update the board regarding "work scheduled for Nikwasi Mound area and its benefit to the people ofl Macon County."  more details will be available at the meeting.    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - NEW BUSINESS  MEETING DATE: February 9, 2021  11A. Finance Director Lori Carpenter is requesting approval of a resolution providing final approval of financing terms and documents in connection with the improvements to Macon Middle School and county loan refinancings. A copy ofthat resolution is included in this packet. However, there are four other draft documents in connection with this item that will be forwarded to the board members via a separate email, due to the size, individually and collectively, of those documents. These will include: (1)a draft trust agreement, (2) a draft deed of trust and security agreement, (3)a draft bond purchase agreement and (4) a draft document regarding the 11B. Also, Mrs. Carpenter will present a recommendation to award the contract on the Macon Middle School renovation project to New Atlantic Contracting, Inc., in the amount of $8,178,000 - contingent upon Local Government Commission (LGC) approval and the successful closing of the financing. A copy of the letter of recommendation from SGA NarmourWright Design is attached, which includes a bid tabulation. 11C. Transit Director Kim Angel and Interim County Attorney Kim Carpenter will present information on the possibility of Macon County Transit becoming a transportation provider under managed care and the. associated contract documents associated with that arrangement. More 11D. Department of Social Services Director Patrick Betancourt has requested time to discuss the creation of a new Social Work Supervisor position in his agency, and will provide greater detail at the meeting.  limited obligation bonds.  details will be available at the meeting.    11E. Lori Carpenter will also be requesting approval of an audit contract with Martin-Starnes & Associates. Along with a copy of the "contract to audit accounts," * there is an audit engagement letter from the accounting firm 11F. Derek Roland and/or Kim Carpenter will present a proposed lease agreement with the Hudson Library of Highlands, and a copy of the 11G. Mr. Roland will also present a proposed amendment to the county's Voluntary Shared Leave Program, which, in a nutshell, would essentially allow any employee to donate either sick or annual leave to an employee under certain conditions. At this time, employees can only donate annual leave, unless the donation is going to an employee who is an immediate family member, and then sick leave may be donated. A draft version of the policy which has a black strikethrough of the existing language with the proposed language following in red is included in this packet. 11H. Following discussion at Thursday's continued session, administrative staffi is working to implement a county Emergency Paid Sick Leave (EPSL) policy for those employees who miss work due directly to COVID-19. As noted at the meeting, this form of paid sick leave was not reauthorized by Congress and thus expired on December 31, 2020, and Administration/R did not have authority to carry it forward. Plans call for the policy to allow paid leave time as was outlined under the Families First Coronavirus Relief  included in this packet.  agreement is in the packet.  Act (FFCRA). More details will be available on Tuesday.    Resolution providing final approval of financing terms and documents - Macon Middle School improvements  and Loan Refinancings  WHEREAS-  The Board of Commissioners has previously determined to carry out improvements and renovations to Macon Middle School, and to refinance some  existing County loans.  The Board has made a tentative determination to carry out the financing by using an installment financing, as authorized under Section 160A-20 of the North Carolina General Statutes. In an installment financing, the County's repayment obligation is secured by a mortgage-type interest in all or part oft the property being acquired or improved, but not by any pledge of the County's taxing power or any specific revenue stream. The County's financing plan also includes the use ofl limited obligation bonds, which represent interests in the installment payments to be made  by the County that can be sold to investors.  The County staffhas made available to the Board the draft documents listed on Exhibit A (the "Documents"),: and a draft ofa an official statement designed to provide information about the County and the financing to prospective: investors in the bonds.  These items relate to the County's carrying out the financing plan.  This resolution provides the County Board's final approval ofthe financing terms  and thes substantially final financing documents.  BE IT THEREFORE RESOLVED by the Board of Commissioners of Macon  County, North Carolina, as follows:  1.  Determination to Proceed with Financing : The Board confirms its  decision to carry out the proposed installment financingas described above.  Under the financing plan, the County will receive funds from the sale of the limited obligation bonds to carry out the projects. The County will repay the funds    over time, with interest. The County will secure its repayment obligation by granting al mortgage-like interest in Macon Middle School. As part of this financing plan, the County will come to own the school property to the County SO it can be used as collateral, but the County School Board will retain the right to use theschool.  2.  Approval ofDocuments; Direction to Execute. Documents : The Board  approves the forms of the Documents submitted to this meeting. The Board authorizes the Chairman and the County Manager; or either of them, to execute and deliver those Documents to which the County is a party. The Documents in their respective final forms must be in substantially the forms presented, with changes as the Chairman or the County Manager may approve. The execution and delivery ofany Document by an authorized County officer will be conclusive evidence ofthat officer's  approval ofany changes.  The Documents in final form, however, must provide for the principal amount of limited obligation bonds not to exceed $30,000,000, a true interest cost of the financing not to exceed 4.00% and a financing term not to extend beyond December 31, 2041. The amount financed under the Documents may include amounts to pay  financing expenses and othernecessary: and incidental costs.  3. Sale of Bonds; Approval of Official Statement - The Board appoints Robert W. Baird & Co. Incorporated to underwrite a public offering of the proposed  limited obligation bonds.  The Board approves the draft official statement submitted to this meeting as theform ofthe preliminary officialstatement pursuant towhich the underwriters will offer the bonds for sale. The preliminary official statement as distributed to prospective investors must bei ins substantially the form presented, with such changes as the Finance Officer may approve. The Board directs the Finance Officer, after the sale of the bonds, to complete and otherwise prepare the preliminary official  statement as an official statement in final form.  The Board authorizes the use ofthe preliminary official statement and the final official statement (collectively, the "Official Statement") by the underwriters in  connection with the sale ofthe bonds.    The Board acknowledges that it is the Countysresponsibilily, and ultimately thel Boardsresponsiblity, to ensure thatt the Official Statementinits: final form neither contains an untrue statement of a material fact nor omits to state a material fact required tol be included therein for the purpose for which such Official Statementisto be used or necessary to make the statements therein, in light of the circumstances  under which they were made, not misleading.  4.  Officers to Complete Closing - The Board authorizes the County  Manager, the Finance Officer and all other County officers and employees to take all proper: steps to complete ethefi financingi ina accordancewith the termsofthisresolation.  The Board authorizes the County Manager to hold executed copies of all financing documents authorized by this resolution in escrow on the County's behalf until the conditions fort theird delivery havel been completed tol his satisfaction, and then to release the executed documents for delivery to the appropriate persons or  organizations.  Without limiting the generality of the previous paragraphs, the Board specifically yauthorizes the County Manager (a) to approve and enterinto, on behalfof the County, any additional agreements appropriate to carry out the financing plan contemplated by this resolution, and (b) to approve changes to any documents previously signed by County officers or employees, provided that the changes do not substantially alter the intent from that expressed in the form originally signed. The County Manager's authorization of the release of any document for delivery will  constitute conclusive evidence ofher approval of any changes.  In addition, the County Manager and the Finance Officer are authorized to take all appropriate steps for the efficient and convenient carrying out of the County's on- going responsibilities with respect to the financing, This authorization includes, without limitation,contracting with third parties for reports and calculations that may be required under the Documents, this resolution or otherwise with respect to the  bonds.  5.  Other Financing Participants - Sanford Holshouser LLP will serve as  the County's bond counsel. Davenport & Company LLC will serve as the County's financial adviser. U.S. Bank National Association will serve as' Trustee under the Trust  Agreement referenced in Exhibit A.    6.  Redemption of Prior Obligations - The Board directs the Finance  Officer to make, on the County's behalf, an irrevocable call for redemption ofsuch of the County's existing loan and financing obligations as the Finance Officer deems beneficial to the County. Thel Finance Officer: shall make this call forredemption' byt the execution and delivery of an appropriate certificate in connection with the original  delivery ofthe Documents,  7.  Miscellaneous Provisions - The Board authorizes all County officers  and employees to take all further action as they may consider desirable to carry out the purposes of this resolution. In particular, the Board directs the Clerk to this Board to apply the County's seal to the final form Documents, and to attest to thea application ofthe seal. Thel Board ratifies all prior actionso ofCounty officers and employees to this end. Upon the unavailability or refusal to act oft the County Manager, the Chairman or the Finance Officer, any other ofthose officers may assume any responsibility or carry out any function assigned in this resolution. In addition, the Vice Chairman or any Deputy or Assistant Clerk may carry out or exercise any rights or responsibilities assigned in this resolution to the Chairman or the Clerk. The Board repeals all other Board proceedings, or parts of proceedings, in conflict with this resolution, to the  extent of the conflict. This resolution takes effectimmediately.    Exhibit A-- Draft Documents  (a) A draft dated January 25, 2021, of a Trust Agreement to be dated on or about March 1, 2021, (the "Trust Agreement"), between the County and U.S. Bank National Association (the Trustee),providing forthea advance offunds to the County, for the issuance oflimited obligation bonds, for the County's obligation to repay the amounts advanced, and for the County's responsibilities for the use and care of the  collateral.  (b) A draft dated January 25, 2021, of a Deed of Trust and Security Agreement to be dated on or about March 1, 2021, from the County to a deed of trust trustee forthe Trustee's benefit, providing foras securityinteresti in the Macon Middle School property to secure the County's obligations under the Trust Agreement.  (c) A draft of a Bond Purchase Agreement to be dated on or about March 8, 2021,providing forthe mmarhallptmepmahae the bonds. The final form ofthis Agreement will set out the final principal amount, principal payment schedule and interest rates for the bonds, and the other terms and conditions for the  underwriter's obligation to purchase the bonds.    SGA NarmourWright  1815 South Tryon Street Suite A Charlotte, NC28203  704.332.5668 sganwdesign.com  DESIGN  03 February 2021 To: Mr. Derek Roland County Manager Macon County 5West Main Street Franklin NC28734 Re:: Macon Middle School Renovations SGA NW:: 19-170-01  Enclosed please find the certified Bid Tabulation from Bids received on February 02,2021 for the above referenced project. After review of all bids taken, we offer the following recommendation and comments. SGAINW Design, PA recommends as single prime construction contract be enteredi into with New Atlantic Contracting, Inc., the low  bidder after consideration of base bida and acceptance of recommended alternates. Wer recommend. acceptance of Base Bid: andt the following Alternates:  Base Bid: Alternate -1: Alternate -2: Alternate -3: Alternate -4: Alternate -5: Alternate -6: Alternate -7:  $7,489,000 $95,000 $63,000 $45,000 $151,000 $22,000 $234,000 $79,000  The total Construction Contract including base bid and recommended. alternates is: Eight million One hundred and Seventy-Eight thousand dollars ($8,178,000.00) Wev would recommend a minimum 20%- 25% contingency amount for unforeseen conditions.  Please let us know your formal approval process and we will prepare al Notice of Intent to Award for distributioni to  New Atlantic andi the other Bidders.  Ifyoul have anyf further questions regarding the bid, please do not hesitate to call.  Sincerely, SGA JN NWI Design, PA Mark W. Sealy-AIA 121g enc: Certified Bid Tab cc: Lori Carpenter Lindsayl Leopard Jack Morgan Chris Coleman  Charleston ( Charlotte 1 Greenville 1 Pawleys Island        LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  The Governing Board  Board of Commissioners of Primary Government Unit (or charter holder) Macon County,NC N/A  and Discretely Presented Component Unit (DPCU) (ifa applicable)  Primary Govemment Unit, together with DPCU (if applicable), 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  for Fiscal Year Ending 06/30/21  Audit Report Due Date 10/31/21 Must be within four months OfFYE  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 oft 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 of 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 2. At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with GAAS. The Auditor shall perform the audit in accordance with Government Auditing Standards if required by the State Single Audit Implementation Act, as codified in G.S. 159-34. Ifr required by OMB Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit performed under the requirements found in Subpart F of the Uniform Guidance ($200.501), it is recommended that the Auditor and Governmental Unit(s) jointly agree, in advance of the execution oft this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform If the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board).  types).  Guidance ($200.512).  Page 1    LGC-205 3. 4.  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in at timely manner with the requests of This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully If 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 oft the most recent peer review report to the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC fora Ifthe 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  the group auditor in accordance with AU-6 $600.41-$600.42.  explained in an attachment to this contract.  5.  peer. review analysis that may result in additional contractual requirements.  contract ori in an amendment.  6.  Iti is 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 ofi fiscal year end. If it becomes necessary to amend this due date or the audit fee, an amended contract along with a written explanation of the delay shall be submitted to 7. Iti is 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 All local government and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related 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  the Secretary of the LGC for approval.  report with the Secretary of the LGC.  8.  similar services of a non-auditing nature.  9.  Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. (This also includes any progress billings.)[G.S. 159-34 and 115C-447] All invoices for Audit work shall be submitted in PDF format to the Secretary of the LGC  for approval. The invoice marked 'approved 'with approval date shall be returned to  Page 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  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 pay 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 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 14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary oft the LGC along with an Audit Report Reissued Form (available on the Department of State Treasurer website). These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements, those corrections shall be provided within three business days of notification unless another deadline is agreed to by LGC Staff. 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.  required number of copies of the report of audit to the Governing Board uponcompletion.  accompany the audit report upon submission to LGC Staff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifa an approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to charter schools or hospitals). This amended contract shall be completed ini full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the 17. Acopy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached tot this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms oft this contract are specifically deleted in Item 28 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. Aseparate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject tot the audit requirements detailed in the Local Government Budget and Fiscal Control Act and as separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to charter schools or hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to 23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid tot the Auditor (if applicable), and (c) no termination 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion ori 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.  LGC, the Governing Board, and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  PDF format to the Secretary of the LGC.  contract is approved.  requesting the return of records.  shall be effective until approved in writing by the Secretary of the LGC.  any subsequent occasion or instance.  Secretary of the LGC.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and 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. If the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. Ift the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included int this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. Ifthe Auditor is able to identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the. Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of. June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCAC 03 .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose ofi identifying Financial Performance Indicators and Financial Performance Indicators of Concern.  NCGS Chapter 64, Article 2.  workpapers.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status of the prior year audit findings;  financial statements; and  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  30. Applicable to charter school contracts only: Noi indebtedness of any kind incurred or created by the charter school shall constitute an indebtedness of the State ori its political subdivisions, and no indebtedness oft the charter school shall involve or be secured by thet faith, credit, or taxing power oft the State or its 31. All oft the above paragraphs are understood and shall apply to this contract, except the following  political subdivisions.  numbered paragraphs shall be deleted (See Item 161 for clarification).  32. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at MPwwendrauNromatandsagpement 33. All communications regarding audit contract requests for modification or official approvals will be sent 34. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  nancedwsonipcalgpvemmenicomnisonnubmitingyouraudt: tot the email addresses provided on the signature pages that follow.  Page 6    LGC-205  CONTRACT TO AUDIT. ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2020  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 If applicable: Individual at Governmental Unit designated to have. the suitable skills, knowledge, andlor experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented to the LGC without this information will be not be approved.  results of these services: Name: Lori M. Carpenter  Title and Unit/Company: Finance Director, Macon County  Email Address: Ihall@maconnc.org  ORI Not Applicable (Identification of SKE Individual 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 3. Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75% oft the billings for the last annual audit oft the unit submitted to the Secretary of 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  LGC. See Items 8 and 131 for details on other allowable and excludedfees.  with audits of hospitals). Primary Government Unit Audit Fee  PRIMARY GOVERNMENT FEES Macon County, NC  $ See fee section of engagement letter  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)  $N/A $ N/A $5 50,850.00 DPCU FEES (if applicable) N/A $ $ $ $ $ Page 7  $ See fee section of engagement letter  Audit Fee    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2020  SIGNATURE PAGE AUDIT FIRM  Audit Firm*  Martin Starnes & Associates, CPAS, P.A.  Authorized Firm Representative (typed or printed)* Signature"  Amber Y. McGhinnis Date* 02/01/21  Coluymlu Email Addres$* amcghinnis@martinstarnes.com  GOVERNMENTAL UNIT  Governmental Unit* Macon County, NC (G.S.159-34(a) or G.S.115C-447a) Mayor/Chairperson (typed or printed)* James Tate, Chairman Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature* Email Address amesptate@a0.com  Chair of Audit Committee (typed or printed, or' "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited. in the manner required by The Local Govemment Budget and Fiscal  Control. Act or by the School Budget and Fiscal Control Act.  Primary Governmental Unit Finance Officer* (typedo or printed Signature*  Lori M. Carpenter, Finance Director Date of Pre-Audit Certificate*  Email Address* hall@maconnc.org  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE -DPCU (complete only ifa applicable)  Rev. 11/2020  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 P 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 Government 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,LLP  CERTIFIED FUBLIC 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, North Carolina Association OfCertified Public. Accountants  We have reviewed the system of quality control for the accounting and auditing practice of Martin Starnes & Associates CPAS, P.A. (the firm)i inc effect for the: year ended December 31,2017. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by. the Peer Review Board of the American As summary oft the nature, objectives, scope, limitations of, and the procedures performed inas System Review as described in the Standards may be found at vacpaoepaummare The summary also includes an explanation of how engagements identified as not performed. or reported in conformity with applicable professional standards, if any, are  Institute of Certified Public Accountants (Standards).  evaluated by a peer reviewer to determine aj peer review rating.  Firm's Responsibility  The firm is responsible for designing a system of quality control and complying withi it to provide the firm with reasonable assurançe 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 its 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, if applicable, in  compliance audits under the Single Audit Act and an audit of an employee benefit plan.  determining the nature and extent of our procedures.  Opinion  In our opinion, the: system of quality control for the accounting and auditing practice ofMartin Starnes & Associates CPAS, P.A. in effect for the year ended December 31, 2017, has been suitably designed and complied. with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Martin Starnes & Associates CPAs, P.A. has  received aj peer review rating of pass.  Komcei Woden t Hoyndy LLP  Koonce, Wooten & Haywood, LLP  May 3, 2018  Raleigh 4060 Barrett Drive Post Office Box 17806 Raleigh. North Carolina 27619 9197 7829265 9197 763.8937FAX  Durham 3500) Westgate Dnve Suite: 203 Dutham, North Carolina: 27707 919 354:2584 9194 4898183FAX  Pittsboro 10 Santord Road Post Office Box 1399 Pittsboro, North Carolina 27312 9195 5426000 9195425764FAX.    MARTIN 4 STARNES & ASSOCIATES, CPAS, P.A. "AI Professional, Associalion ofCertified Public Accountants and Management Consullants"  February 1, 2021 Lori Carpenter, Finance Director Macon County 5 West 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, 2021, and for the year then ended, and the related notes, which collectively comprise Macon County'st basic financial statements as listed in the table ofcontents.. In addition, we will audit the entity's compliance over major federal and State award programs for the period ended June 30, 2021. We are pleased to confirm our acceptance and our understanding oft this audit engagement by means oft 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 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 ofthe basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part ofour engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted int the United States of America. 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  award programs.  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  7300 13h, Avenuel Drive SE+Hickory, NC28402+825327277 * Fax $28-328-2324 13 South Center Street * Taylorsville, NC: 28681 +828-632-9025 * Fax 828-632-9085  #DI-AS-05854.mme.memartinstarnss.com    Supplementary information other than RSI will accompany Macon County'sbasic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit ofthe basic financial statements and perform certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used toj prepare thei financial statements or toi the 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 ofl Expenditures of Federal and State Awards  We will subject the Schedule of Expenditures of Federal and State Awards to the auditing procedures appliedi in our audit ofthel basic financial statements and certain additional procedures, including comparing and reconciling the schedule to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. We 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 applied in our audit ofthe financial statements, and our auditor'sreport will not provide  relation to the financial statements as a whole.  an opinion or any assurance on that other information:  Introductory section Statistical tables Data Collection Form  Prior to: the completion of our engagement, we will complete the sections of thel 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 of prioraudit 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 submission and certification. You may request from us copies ofour report for you to include with the reporting package The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors' reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one oft the factors  submitted to pass-through entities.  in assessing programs at al higher risk.  Page 2 of9    Audit of the Financial Statements  We will conduct our audit in accordance with auditing standards generally accepted in the United States of Amnerica (U.S. GAAS), the standards applicable to financial audits contained in Govermment 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 Aards (Uniform Guidance) and the State Single Audit Implementation Act. Those standards and the Uniform Guidance require that wej plan andj perform the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thei financial statements. The procedures selected depend ont the auditor'sjudgment, including the assessment of the risks of material misstatement of the financial statemnents, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations oflaws, governmental regulations, An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness ofs significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Ifappropriate, our procedures willtherefore include tests of documentaryevidence that support the transactions recorded in the accounts, tests of the physiçal existence ofinventories, and the direct confirmation of cash, investments, and certain other assets and liabilities by correspondence with creditors and financial institutions. As part of our audit process, we will request written representations from your attorneys, and they may bill you for responding. At the conclusion of our audit, we will also request certain written representations from you about the financial statements and related matters. Because of the inherent limitations of an audit, together with the inherent limitations ofinternal control, an unavoidable risk that some material misstatements or noncompliance (whether caused by errors, fraudulent financial reporting, misappropriation of assets, detected abuse, or violations of laws or governmental regulations) may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAASand GovermentAuditing. Standards ofthe Comptroller General of the United States of America. Please note that the determination of abuse is subjective and Govermment Auditing Ini making our risk assessments, we consider internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ofthe entity'sinternal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. Ourresponsibility as auditors is, of course, limited to thej period covered by our 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. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions, add an emphasis-of-matter. or other-matter paragraph(s), or withdraw from the engagement. In accordance with the requirements of Govermment Auditing Standards, we will also issue a written report describing thes scope ofourt testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective  grant agreements, or contractual agreements.  Standards does not require auditors to detect abuse.  audit and does not extend to any other periods.  oft the audit and, therefore, no such opinion will be expressed.  Page 3of9    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 of the Single Audit Act, as amended; the Uniform Guidance, and the State Single Audit Implementation Act, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and the State Single Audit Implementation Act and other procedures we consider necessary to enable us to express such an opinion on major federal and state award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which iti 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 the entity has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major federal and state award programs. Our procedures will consist of determining major federal and 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 ofthe entity'smajor programs. The purpose ofthose procedures willl 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 Guidance and the State Single Audit Implementation Act. Also, as required by the Uniform Guidance and the State Single. Audit implementation Act, we will 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 oft the entity's major federal and state award programs. However, 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 We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity'sr major federal and state award programs, and a report on internal controls over compliance that will report any significant deficiencies: andi material weaknesses identified; however, such report will not express  us to modify our opinion or withdraw from the engagement.  in our report.  an opinion on internal control. Management's Responsibilities  Our audit will be conducted on the basis that management and, when appropriate, those charged with 1. For the preparation and fair presentation of the financial statements ina accordance with accounting 2. For the design, implementation, and maintenance ofinternal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to 3. Fori identifying, in its accounts, all federal and state awards receiveda and expended during the period and the federal and State programs under which they were received, including federal awards and funding increments received prior to December 26, 2014 (ifany), and those received in accordance 4. For maintaining records that adequately identify the source and application off funds for federal and 5. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and noncash assistance received) in accordance with the Uniform Guidance and State Single Audit 6. For the design, implementation, and maintenance ofinternal control over federal and state awards;  governance, acknowledge and understand that they have responsibility:  principles generally accepted in the United States of America;  fraud or error;  with the Uniform Guidance (generally received after December 26, 2014);  state funded activities; Implementation Act;  Page 4of9    7. For establishing and maintaining effective internal control over federal and state awards that provides reasonable assurance that the nonfederal and nonstate entityi is managing federal and state awards in compliance with federal and state statutes, regulations, and the terms and conditions of 8. For identifying and ensuring that the entity complies with federal and state statutes, regulations, 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 andi the terms 9. For disclosing accurately, currently and completely the financial results of each federal and state 10. For identifying and providing report copies of previous audits, attestation engagements, or other studiest that directly relate tot the objectives ofthe audit, including whetherrelated. recommendations 12. 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 13. For following up and taking corrective action on current year audit findings and preparing a 14. For submitting the reporting package and data collection form to the appropriate parties; 15. For making the auditor aware of any significant contractor relationships where the contractor is a. Access to alli information of which management is aware that is relevant to the preparation and fair presentation oft the financial statements, and relevant to federal and state award programs, b. Additional information that we may request from management: for the purpose ofthe audit; and Unrestricted access toj persons within the entity from whom we determine it necessary to obtain 17. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected nisstatements aggregated by us during the current engagement: and pertaining tot the current period(s) under audit arei immaterial, 18. For acceptance of nonattest services, including identifying the proper party to oversee nonattest 19. For maintaining adequate records, selecting and applying accounting principles, and safeguarding 20. For informing us of any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material 22. For taking reasonable measures to safeguard protected personally identifiable and other sensitive 23. For confirming your understanding ofyour responsibilities as defined in this letter to us in your With regard to the supplementary information referred to above (including the Schedule of Expenditures ofFederal and State Awards),you: acknowledge and understand your responsibility (a) for the preparation of the supplementary information in accordance with the applicable criteria, (b) to provide us with the appropriate written representations regarding supplementary information, (c) to include our report on the supplementaryl information in any document that contains thes supplementary information and that indicates that wel have reported ons such uppememuyimtomation, and (d) to present the spplememntayinfomation  the federal and state awards;  and conditions of federal and state award programs; award in accordance with the requirements of the award;  have been implemented;  11.1 For taking prompt action when instances ofnoncompliance are identified;  findings;  corrective action plan for such findings; responsible for program compliance; 16. Toj provide us with:  such as records, documentation, and other matters;  audit evidence.  both individually and in the aggregate, to the financial statements as a whole;  work; assets;  effect on compliance; information; and  21. For the accuracy and completeness ofalli information provided;  management representation letter.  Page 5of9    with the audited basic financial statements, or ift the supplementary information will not be presented with the audited basic financial statements, to make the audited basic financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit.  supplementary information and our report thereon.  Wewill perform the following nonattest services: Draft off fmnancial statements and footnotes GASB 34 conversion entries Preparation ofauditor portion of Data Collection Form Preparation ofLGC's data input worksheet  We will not assume management responsibilities on behalfo of Macon County. However, we will provide advice and recommendations to assist management of Macon County in performing its responsibilities. With respect to the nonattest services we perform as listed above, 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 oft the engagement are as follows:  We will perform the services in accordance with applicable professional standards. This engagement is limited to the services previously outlined. Our firm, in its sole professional judgment, reserves ther right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management: responsibilities, including determining  account codings and approving. journal entries.  Other  Wer understand that youre employees will prepare all confirmations we 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 it is Regarding electronic dissemination of audited financial statements, including finançial statements published electronically on your Internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or toc consider the consistency of other information int the electronic site with the original document. During the course of the engagement, a portal will be in place for information to be shared, but not stored. Our policy is to terminate access to this portal after one year. The County is responsible for data backup for business continuity and disaster recovery, and our workpaper documentation is not to be used  or invoices selected by us for testing.  distributed.  for these purposes.  Page 6 of9    Provisions of Engagement Administration and Fees  During the course oft the engagement, we may communicate with you or your personnel via fax or e-mail, and yous should be awaret that communicationi in those mediums contains ar risk ofmisdirected ori intercepted 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, you agree toinform the engagement partner before entering into any substantive employment discussions with any of  communications.  our personnel. Audit Fee  Our fees for these services are as follows: Financial Statement Drafting Other Non-Attest Services  $ 57,600 10,200 $ 67,800  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 and may not be: resumed until your account is paid ini full. Ifwe elect to terminate our services for non-payment, our engagement will be deemed to have been completed upon written notification of termination, eveni ifwe have not completed our reports. You will be obligated to compensate us foralltime expended and to reimburse us for all out-of-pocket costs through the date oft termination. Wewilnotifyyou: immediately ofany circumstances we encounter that could significantly affectthisi 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 to consult with you on financial management and accounting matters ofar routine nature. We want our clients to receive the maximum value for our professional services and to perceive that our fees are reasonable and fair. In working to provide you with such value, we find there are certain circumstances that can cause us to perform work in excess oft that contemplated in our fee estimate. Following are some of 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 to 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  in order to make the necessary adjustments and amendments in our engagement.  Incorrect Accounting Methods or Errors in Client Records  We base our fee estimates on the expectation that client accounting records are in order sO that our work can be completed using our standard testing and accounting procedures. However, should wef findi numerous errors, incomplete records, or the application ofi incorrect accounting methods, we will have to perform additional work to make the corrections and reflect those changes in the financial statements.  Page 7of9    Failure. to Prepare for the Engagement  In an effort to minimize your fees, we assign you the responsibility for the preparation of schedules and documents needed fort the engagement. We also discuss matters such as availability ofy your key personnel, deadlines, and work space. Ify your personnel are unable, for whatever reasons, to provide these items as previously agreed upon, it might substantially increase the work we must dot 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 perform our work in a timely, efficient manner, as established by our engagement plan. This will result in additional Our fees are based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant 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 Govermment Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic financial statements and related schedules or disclosures as these actions are deemed ai non-audit service. During the course of the audit, we: may observe opportunities for economy in, or improved controls over, your operations. We will bring such mnatters 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 of the auditor'sr report to the date the financial statements are issued. We agree to retain our audit documentation or work papers fora a period ofa at least five years from the date At 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's significant accounting practices; Significant difficulties, ifany, encountered during the audit; Uncorrected misstatements, other than those we believe are trivial, ifany; 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 oft the financial Material, corrected misstatements that were brought to the attention of management as ai result of  reporting process; our audit procedures;  Representations we requested from management; Management's consultations with other accountants, ifany; and correspondence, with managemnent.  Significant issues, if any, arising from the audit that were discussed, or the subject of The audit documentation for this engagement is the property of Martin Starnes & Associates, CPAS, P.A. and constitutes confidential information. However, we may be requested to make certain audit  Page 8of9    documentation: available tot the] Local Government Commission, Office ofthe State Auditor, federal or State agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of Martin Starnes & Associates, CPAS, P.A.'s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide, to distribute the copies ofinformation contained therein to others, including In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm to the Contract to Audit Accounts for your consideration and Please sign and return a copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements and compliance over major federal and state award We appreciate the opportunity to be your financial statement auditors and look forward to working with  other governmental agencies.  files.  programs, including our respective responsibilities.  you and yours staff. Respectfully,  Mentin dteras € dpcitw,CPAsA. Martin Starnes & Associates, CPAS, P.A. Hickory, North Carolina  RESPONSE:  This letter correctly sets forth our understanding. Acknowledged and agreed on behalfofMacon County by:  Name: Title: Date:  Page 9 of9    STATE OF NORTH CAROLINA COUNTY OF MACON  CERTIFICATE OF FINANCE OFFICER:  This instrument has been pre-audited in the manner required by the Local Government  Budget and Fiscal Control Act.  This the  day of February, 2021.  Macon County Finance Officer  CERTIFICATE OF FINANCE OFFICER:  This instrument. has been pre-audited in the manneri required byt the Local Government  Budget and Fiscal Control Act.  This the  day of February, 2021.  Fontana Regional Library Finance Officer  LEASE AGREEMENT  This LEASE (the "Lease") is made effective as of May 12, 2020, (the Commencement Date) by and between THE HUDSON LIBRARY OF HIGHLANDS, NORTH CAROLINA, INCORPORATED, a North Carolina nonprofit corporation (referred to as "Lessor"), MACON COUNTY, a legal subdivision of the state of North Carolina (referred to as "Lessee"), and FONTANA REGIONAL LIBRARY, INC., a North Carolina non-profit corporation (referred to  as "Fontana").  RECITALS:  WHEREAS, Lessor owns certain real property, including the building and other improvements located thereon, in the Town of Highlands, Macon County, North Carolina,  described on Exhibit A to this Lease (the Property); and  WHEREAS, Article 14, Chapter 153A of the North Carolina General Statutes authorizes the Lessee to establish, operate, and support a public library system and to appropriate funds to    acquire, lease, equip, operate, and maintain buildings and other structures for a public library  system; and  WHEREAS, Fontana is a regional library system established under the authority of North Carolina General Statutes Chapter 153A, Article 14, and North Carolina Administrative Code 07 NCAC 02I toj promote and perpetuate library services to the residents of Macon County; and  WHEREAS, Fontana and the Lessee are parties to that certain Regional Agreement dated December 12, 2012 by which Fontana is authorized to operate the Lessee's county libraries and  branches; and  WHEREAS, the Regional Agreement, requires the Lessee to rent facilities, and provide utilities, and other operating expenses to Fontana enable it to provide library services in Macon  County; and  WHEREAS, the Macon County Library Board has recommended that the Lessee lease a portion of the Property to be occupied by Fontana to operate a public library in the Town of  Highlands; and  WHEREAS, by the terms ofthe Regional Agreement, Fontana will be the occupant of the Leased Premises (as defined in this Lease) operated as "Hudson Library" to provide library  services to the public; and  WHEREAS, this Lease is intended to fulfill the Lessee's obligations to Fontana WHEREAS, Fontana joins in the execution of the Lease for the reasons stated, without  evidenced by the Regional Agreement; and  liability to the Lessor except, as specifically provided herein.  WITNESSETH:  NOW, THEREFORE, in consideration of the mutual covenants in this Lease to be performed by Lessee, by Fontana, and by Lessor, the Lessor hereby leases to the Lessee, and the Lessee hereby rents the Leased Premises, to by occupied by Fontana, and to enable Fontana to operate a public library in the Town of Highlands, N.C. upon the following terms, provisions,  and conditions.  ARTICLEI  CORPORATE GOVERNANCE  2    1.1 So long as this Lease remains in force, two (2) members of Lessor's Board of Trustees shall be appointed by the Lessee as members of the Macon County Library Board of Trustees to represent the interests oft the Hudson Library operated by Fontana as a branch of the  Macon County public library system.  1.2 Subject only to North Carolina statutory and regulatory requirements applicable to nonprofit corporations, Lessor's management and governance as a North Carolina nonprofit corporation, including all fundraising activities and expenditures, are within the exclusive and independent control of Lessor's Board of Trustees, without oversight or control by Lessee or Fontana; provided, however, to the extent that such management, activities or expenditures impact the function or operation of Fontana, then they shall require the consent of Fontana. Lessee and Fontana acknowledge that Lessor's Board of Trustees is not a "library board of trustees" within the meaning or context of North Carolina General Statute Section 153A-265.  ARTICLEII LEASED PREMISES  2.1 The Leased Premises consist oft the Building located on the Property as described on Exhibit A attached hereto and incorporated herein by reference (the "Building"). During the Lease Term, and all Renewal Terms (collectively the Lease Term) the Lessor shall retain the exclusive use of and access to the storage closet in the Building located in the room presently used for display of DVDs and audio books, to store Lessor's business records and supplies. During the Lease Term, Lessor shall have the exclusive use ofthe Community Room at the rear of the Building from 4:00 PM to 6:30 PM on the second Tuesday of the months of February, April, June, August, October, and December for meetings of Lessor's Board of Trustees and at  other times reasonably convenient to Fontana..  2.2 During the Lease Term, the Lessee and Fontana shall have a non-exclusive right to use the parking lot, driveways, and walkways on the Property foringress, egress, to the Leased Premises and short-term passenger vehicles parking for visitors to the Hudson Library. Lessor reserves the right to grant third parties permission to use the parking lot, with or without compensation to Lessor, SO long as such use does not unreasonably interfere with patrons of the Hudson Library during hours in which the Hudson Library is open to the public. Lessor also  reserves the right, from time to time, to reconfigure the parking lot.  2.3 Lessor reserves for itself the full and exclusive possession, use, and control of all garden areas and garden beds on the Property (the "Garden Areas"), all ofv which are specifically excluded from the Leased Premises. Lessee shall not place structures, improvements, or signage ofany kind in the Garden Areas or on the adjacent sidewalks, walkways, or parking lot without Lessor's prior written consent, which consent shall not be unreasonably withheld; provided,  3    however, the current signage located on the Property that pertains to the Hudson Library is approved, and the parties agree not to make material alteration to the location or content of such  without the consent of] Fontana.  ARTICLE: III TERM OF THE. LEASE  3.1 The Lease Term shall commence on May 12, 2020 and terminate at the close of business on January 9, 2023. The Lessee is granted an option to renew this Lease for one successive period of ten (10) years referred to as the "Renewal Term"), provided that Lessee is not in default of any ofi its obligations under this Lease at the time Lessee exercises its option to renew this Lease, and provided the Lessee exercises this option by giving the Lessor written notice, delivered to the Lessor at least 90 days before the close of business on January 9, 2023.  The Term and all Renewal Terms are referred to as the "Lease Term."  3.2 At all times, the Leased Premises, and the Property shall remain the absolute property ofLessor, free and clear from any right, title, interest, or claim ofLessee except for the Lessee's and Fontana's exclusive and limited right under this Lease to use and occupy the Leased Premises as a public library. Upon termination or expiration of this Lease, Lessee and Fontana shall have the right to remove from the Leased Premises the Lessee's and Fontana's personal property and equipment, so long as such removal does not damage the Leased Premises. Any damage caused by the removal of Lessee's or Fontana's personal property or equipment shall be promptly repaired at the sole cost and expense ofthe party causing the damage.  ARTICLEIV OWNERSHIP STIPULATIONS  4.1 Lessee and Fontana hereby stipulate and agree that all furniture, library shelving (including end panels and any attachments thereto), the copier presently located in the Building, and all replacements, future additions thereto, and other personal property hereafter purchased or  acquired by Lessor are Lessor's.  4.2 The vintage books from the original Hudson Library collection presently kept in special cabinets in the Building's adult reading room and all library materials, furnishings, and  fixtures purchased or acquired by Hudson Library are owned by the Lessor.  4.3 All print books, audio books, periodicals, and DVDs housed in the Building and purchased or acquired by Fontana shall remain Fontana's property subject to the terms of the present and future Regional Agreements between Jackson County, Macon County, Swain  County and Fontana Regional Library, Inc.  4    4.4 The public computers and accessory equipment now located in the Building, and all future additions or replacements purchased or acquired by Fontana, shall remain Fontana's property subject to the terms of the present and future Regional Agreements between Jackson  County, Macon County, Swain County and Fontana Regional Library, Inc.  4.5 Lessee and Fontana do not have, nor do they assert any right, title, or interest in or to any of the Lessor's personal property, furniture, fixtures, or equipment now or hereafter  located in the Building.  4.6 Lessor does not claim or have any right, title or interest in Lessee's or Fontana's personal property now or hereafter located in the Building. In this regard, the Parties hereto stipulate and agree that the furnishings, shelving and equipment listed on Exhibit B which is incorporated herein by reference are owned by Fontana and are subject to the terms of the present and future Regional Agreements between Jackson County, Maçon County, Swain  County and Fontana Regional Library, Inc.  ARTICLEV RENT  5.1 Lessee shall pay to Lessor a total annual rent of One Dollar ($1.00), which shall  be payable on the first day oft the Lease Term and each Renewal Term.  ARTICLE VI TAXES. AND ASSESSMENTS  6.1 Because the Lessor is a tax-exempt nonprofit corporation the Property is not subject to ad valorem or other taxation. Ifthe Property should, at any time during the Lease Term, be taxed by a governmental authority, Lessor shall timely pay all property taxes. 6.2 During the Lease Term, in the event of any governmental assessment against the Property (e.g., paving or sidewalk assessment), Lessor shall timely pay such assessment.  ARTICLE VII  LIMITATION AND DISCLAIMER OF LIABILITY  7.1 The Lessee and Fontana release and discharge the Lessor, its officers, trustees, and agents, from all liability, responsibility, or obligation of any kind, direct, indirect, or contingent, to Lessee, to Fontana or to their respective trustees, officers, employees, agents, contractors, licensees, guests, or invitees to the Property for personal injury (including death),  5    property damage, business interruption losses, expenses, or liability for other losses whatsoever caused by or resulting, in whole or in part, from or by reason ofany one or more oft the following  events or occurrençes:  (a) Any failure or malfunction of, or any defects in, any electrical service (b) Any failure or malfunction of, or any defects in, any HVAC equipment (c) Any failure or malfunction of, or any defects in, any plumbing located on (d) Any water leaks or water penetrations though the roof, walls, or (e) Any acts oftrespass, nuisance, vandalism, or criminal acts ofthird party or (f) Environmental contamination of any kind in the Building or on the (g) Any defect in the parking lot or sidewalks on the Property, or the floors or (h) Property damage or personal injury to the Lessee's or Fontana'si invitees, guests or licenses on the Property arising from the Lessee's or Fontana's s negligence. 7.2 Prior to the execution of this Lease, Lessee and Fontana acknowledge that their representatives have had a full and complete opportunity to inspect and evaluate the Property, and the Leased Premises. Lessee and Fontana accept the Leased Premises "AS IS" and "WITH ALL FAULTS AND DEFECTS;" and without reliance on any representation or warranty by  equipment located on the Property; located on the Property; the Property;  foundation of the Hudson Library Building;  parties. Property.  floor coverings within the Building.  the Lessor as to the condition oft the Property or Leased Premises.  ARTICLE VIII INSURANCE  8.1 Throughout the Lease Term, Lessee or Fontana, as indicated, shall, at its cost and expense, provide and keep in force for the benefit ofthe Lessor, Lessee, and Fontana (as  indicated):  (a) Fontana shall maintain Commercial General Liability Insurance (1986 ISO Form or its equivalent) with a combined single limit, each Occurrence and General Aggregate limit of at least Two Million Dollars (2,000,000.00), which policy shall insure the Lessor, Lessee, and Fontana against liability arising out of and in connection with the Lessee's 's and Fontana's use oft the Leased Premises and the Property; and Personal Property for full replacement value and with coinsurance waived.  (b) ISO Special Form Property Insurance on Tenant's and Fontana's (c) Neither the Lessee nor Fontana shall have or make, any claim against  6    Lessor for any loss or damage to the Lessee's and Fontana's personal property, regardless of the cause of the loss or damage unless such loss or damage is the result of the Lessor's negligence or willful misconduct; Lessee and Fontana hereby release the Lessor from all liability for loss or damage to Lessee's or Fontana's personal property unless such claim arises from the Lessor'snegligence or willful misconduct. 8.2 The Lessor shall be named as an additional insured in the Fontana's Commercial General Liability Insurance Policy which shall provide primary general liability insurance coverage. Insurance maintained by the Lessor shall be excess insurance only and, if permitted by the insurer, the Lessee's Commercial General Liability policy shall have a waiver of subrogation of claims against the Lessor. The original certificates of insurance and legible copies of the original policies (or binders therefore if the policies have not been prepared) shall  be delivered to the Lessor.  8.3 During the Lease Term, the Lessor shall keep in full force and effect, at the Lessor's sole cost and expense, an "all risks" casualty insurance policy insuring the Building and the Lessor's contents against all risks at full replacement cost. The Lessee and Fontana acknowledge that they do not have an insurable interest in the Building, the Lessor's contents, or  any claims to the proceeds oft the casualty insurance policy.  8.4 The insurance required by this Lease may, at the option of Lessor, Lessee, or Fontana be effected by blanket policies insuring the Lessor, Lessee, or Fontana that include the Leased Premises and Property as well as other properties owned or leased by Lessor, Lessee, or Fontana; provided that the blanket policy coverage complies with the requirements oft this Article VIII and allocates to the Leased Premises and Property the. specified coverage, without reduction or coinsurance by reason of, or damage to, any other risk or premises named therein. If the insurance required by this Lease shall be affected by blanket or umbrella policies, Lessor, Lessee, or Fontana shall furnish to the other party upon request certified copies or duplicate originals of the policies, with schedules attached showing the amount of casualty or liability insurance or both afforded to the Leased Premises, the Property, and to the Lessor, Lessee, or  Fontana.  ARTICLEIX UTILITIES  9.1 Lessor has no obligation to provide utilities or other services to the Leased Premises except propane gas used for the gas logs in the fireplace located in the Building'sa adult  reading room.  9.2 Except for the propane charges in Section 9.1, Lessee shall be solely responsible for the payment of all utility services (including ,6 electricity, water, wastewater, sewer, and trash  7    pickup) provided to the Property; provided, however, that Fontana shall be solely responsible for the payment of telephone and internet service provided to the Property in connection with its  library services at Hudson Library.  9.3 Lessee and Fontana release and discharge the Lessor from all liability, responsibility or obligation of any kind, direct or indirect, caused by interruptions, delays, or  outages with respect to utilities providing the Property.  ARTICLE) X  USE OF HUDSON LIBRARY NAME  10.1 The Lessee and Fontana covenant, stipulate, and agree that Lessor is the sole and exclusive owner of the name "Hudson Library"; the Lessor has all statutory and common law  rights to the use thereofexcept as otherwise stated in this Lease.  10.2 During the Lease Term, Lessee and Fontana shall have a limited license to use the name "Hudson Library" for the sole and limited purpose of identifying the public library operated by Fontana in the Leased Premises. The Lessor shall have the exclusive right to use the name "Hudson Library" for any and all other purposes, including, but not limited to fundraising. Notwithstanding the foregoing, and for purposes of clarification not limitation, Fontana shall be permitted to continue use of the name "Hudson Library" as a means of reference to its function  asac constituent library within the service area and mission ofFontana.  ARTICLE. XI  TITLE, CONDITION AND USE OF PREMISES  11.1 Use-Compliance with laws and Ordinances.  (a) Lessor covenants that Lessor is seized of and has the right to lease the Leased Premises and warrants and agrees to defend the title thereto and to reimburse and hold Lessee and Fontana harmless from any loss by reason of any defect in Lessor's title (b) Except for the Lessee's leasehold interest created by this Lease neither the Lessee nor Fontana have any other estate, right, title, interest, lien, or claim, legal or (c) Lessee and Fontana may not use the Leased Premises for any purpose other than a public library. Lessee and Fontana will not make any unlawful or offensive use of the Leased Premises and will comply with all applicable laws, ordinances, and regulations of duly constituted governmental authorities. Lessor recognizes that Fontana has in place existing polices and procedures that are intended to protect against  tot the Property.  equitable, in or to the Leased Premises, or the Property.  8    "offensive" content within the library context, and this provision is not intended to (d) Lessee and Fontana shall have the right and privilege at any time during the term of this Lease to make, at its expense, such minor changes, improvements and alterations to the Leased Premises as the Lessee or Fontana may desire, provided, however, that Lessee and Fontana shall not make any material or structural changes to the (e) Lessee and Fontana shall have the peaceful and quiet use and enjoyment oft the Leased Premises solely for the purpose of operating a public library, in accordance (f) Lessee agrees, upon the termination of the Lease Term, to deliver the Leased Premises to the Lessor in as good order and condition as the same were on the Commencement Date, reasonable wear and tear excepted, and free from all claims (g) Lessee, to the extent allowed by North Carolina Law and the Constitution of the State of North Carolina, and Fontana covenant and agree to indemnify and hold Lessor harmless from and against any and all claims, damages, losses, liabilities, lawsuits, costs, and expenses (including reasonable attorneys' fees) arising out of or related to (i) any activity, work, services, or other thing done, permitted or suffered by Lessee or Fontana in or about the Leased Premises or Property after the Commencement Date (ii) any breach or default by Lessee or Fontana in the performance of their obligations under this Lease, or (iii) any negligent act of Lessee or Fontana, or any officer, agent, employee, contractor, servant, invitee or guest ofLessee or Fontana. This indemnity shall apply to all claims for personal injury and property damage suffered by Lessor or its officers, agents, employees, contractors, servants, invitees or guests except for the claims or losses caused by the Lessor's negligence or willful misconduct. (h) Lessor covenants and agrees to indemnify and hold Lessee and Fontana harmless from and against any and all claims, damages, losses, liabilities, lawsuits, costs and expenses (including attorneys' fees arising out of or related to (i) any activity, work, ord other thing done, permitted or suffered by Lessor on or about the Leased Premises, or Property after the Commencement Date (ii) any breach or default by Lessor in the performance of any of its obligations under this Lease, or (ii) any negligent act of Lessor, or any officer, agent, employee, contractor, servant, invitee or guest of Lessor. This indemnity shall apply to claims for property loss or damage to Lessee, Fontana or their officers, agents, employees, contractors, servants, invitees, or guests unless such claim or losses is caused by the negligence or willful misconduct ofLessee or Fontana.  supplant or replace those policies or procedures.  Leased Premises without the prior written consent ofLessor.  with this Lease and the Regional Agreement.  against Lessee and Fontana.  (i) immunity under the law.  Nothing in this provision shall be construed as a waiver of the Lessee's  9    11.2 Maintenance. Replacement and Repair ofLeased Premises.  Lessee shall at its expense keep and maintain the Leased Premises in good order, condition, and repair consistent with the Building's age, construction quality, use, size, and appearance. The Lessee's maintenance shall include the exterior and interior walls, roof, structure, doors, plate glass, parking lot, and all plumbing, HVAC systems, electrical and sewage facilities within the Leased Premises. Lessee shall at its expense keep and maintain in good order, condition, and repair all exterior lighting located on the Property (including all exterior lighting located in the garden and parking areas on the Property). Lessee shall provide pest control and trash removal for the Building; Fontana shall provide janitorial services for the Building from monies appropriated to it by Lessee through Lessee's budget and in accordance with the terms of the present and future Regional Agreements between Jackson County, Macon County, Swain County and Fontana Regional Library, Inc. In the event Lessee fails to make repairs or perform its maintenance obligations, Lessor may, at its option, but need not, make the same after reasonable notice to Lessee and Fontana, and their failure or refusal to address same. Lessee agrees to pay Lessor as additional rent, the reasonable cost thereof promptly upon  Lessor's demand.  ARTICLE XII DESTRUCTION  12.1 Fire. Damage and Restoration ofLeased Premises.  In the event that the Building shall be completely or substantially destroyed by fire or other casualty, not occasioned by the act or neglect ofLessee, that renders the Leased Premises reasonably unusable by Lessee for longer than ten ( 10) business days, Lessor or Lessee shall have the right to terminate this Lease. If the Lessor does not exercise its option to terminate, Lessor shall, as soon as reasonably possible under the circumstances, make repairs or reconstruct the Building. In the event of reconstruction, (a) Lessor may make reasonable changes that improve the design of the Building to enhance its use, efficiency, and functionality as a public library;(b) Lessor shall select the architect and contractor to design and reconstruct the Building and (c) unless this Lease is terminated by the Lessor or Lessee, all terms and conditions of this  Lease shall remain in full force and effect.  ARTICLE XIII DEFAULT  13.1 Default by Lessee.  Any oft the following events shall constitute an Event ofI Default:  (a) IfLessee or Fontana fail to perform and comply with any or all conditions ofthis Lease Agreement, after notice and opportunity to cure as hereafter provided; (b) IfLessee or Fontana vacate or abandon the Leased Premises; or  I0    (c) Ifthei interest of Lessee or Fontana is transferred, levied upon, or assigned to any other person, firm or corporation whether voluntarily or involuntarily except as  herein permitted. 13.2 Lessor's Remedies:  In any of such events, Lessor shall have the option to do any one (or more, if not inconsistent) of the following in addition to and not in limitation of any other remedy permitted  by law or by this Lease:  (i) Terminate this Lease, in which event Lessee and Fontana shall immediately (i) To make any payment required of Lessee herein or correct any condition  surrender the Leased Premises to Lessor.  required to be corrected by Lessee, and Lessor shall have the right to enter the Leased Premises for the purpose of correcting any such condition and to remain on the Leased Premises until the complete correction of such condition. However, no expenditure by Lessor on behalfofLessee shall be deemed to waive or release Lessee's breach hereof and Lessor shall retain all rights to defaults, including all such money damages as Lessor shall be entitled to by law. To exercise any remedy under this Article. Lessor may enter the Leased Premises and expel Lessee and The exercise by Lessor of any one or more of the remedies provided in this Lease shall not prevent the subsequent exercise by Lessor of any one or more oft the other remedies herein provided. All remedies provided for in this Lease are cumulative and may, at the election of Lessor, be exercised alternatively, successively, or in any other manner and are. in addition to all  proceed against Lessee as set forth herein.  (iii) All other rights and remedies provided by law for a lessor when a lessee  Fontana therefrom.  other rights provided by law. 13.3 Holding Over.  In the event Lessee or Fontana remains in possession after expiration of the Lease Term without the execution of a new lease, Lessee or Fontana shall not acquire any right, title or interest in or to the Leased Premises; and, in such event, Lessee and Fontana shall occupy the Leased Premises as a tenant from month to month and shall otherwise be subject to all of the conditions, provisions and obligations of this Lease insofar as the same shall be applicable.  13.4 Effect of Waiver or Performance.  No waiver of any breach by Lessee or Fontana of any of the Lessee's obligations, agreements or covenants hereunder shall be a waiver of any subsequent breach or of any other obligation, agreement or covenant, nor shall any forbearance by Lessor to seek ai remedy for any breach by Lessee or Fontana be a waiver of the Lessor's s rights and remedies with respect to that  or any subsequent breach.  11    ARTICLE. XIV MISCELLANEOUS  14.1 Inspections.  The Lessor has the right (but not the obligation) to enter the Building at all reasonable hours to inspect the Building, to make repairs, additions or alterations as Lessor may deem necessary for the safety, comfort or preservation of the Building. During the last ninety (90) day period of the Lease Term, Lessor may exhibit the Leased Premises to prospective tenants, mortgagees or purchasers, and remove placards, signs, fixtures, alterations or additions which do not conform to this Lease or local ordinances. No such entry shall constitute actual or  constructive eviction. 14.2 Notices toLessor, as follows:  Any notices provided for herein shall be given by Registered or Certified Mail, addressed  The Hudson Library ofHighlands, North Carolina, Incorporated  Attn: President oft the Board ofTrustees Highlands, North Carolina 28741  554 Main Street PO Box 430  And to Lessee, as follows:  County ofMacon Attn: County Manager 51 West Main Street Franklin, NC2 28734 Regional Director, Fontana Regional Library, Inc. 33 Fryemont Street. Bryson City, North Carolina 28713  As to Fontana:  The persons and places to which notices are to be mailed may be changed from time to  time by Lessor, Lessee, or Fontana upon written notice oft the other parties.  14.3 Descriptive Headings. constitute a part ofthis Lease.  The descriptive headings of this Lease are inserted for reference only and do not  14.4 Severability Clause.  Ifany clause or provision of this Lease is illegal, invalid or unenforceable under present or future laws effective during the Lease Term, then, and in that event, it is the intention oft the Parties (i) that the remainder of this Lease shall not be affected thereby, and (ii) that in lieu of  12    each clause or provision of this Lease that is illegal, invalid or unenforceable, there shall be added as a part of this Lease a clause or provision as similar in terms that is legal, valid and  enforceable.  14.5 Notice and Right to Cure.  Each party shall give to all other parties written notice of any alleged default, specifying the nature of the default and allowing the allegedly defaulting party 30 days after receipt of such notice to cure the default or a reasonable period of time in addition thereto if circumstances are such that the default cannot reasonably be cured within said 30 day period. Lessee does not  have a rightofoffset or right to terminate this Lease.  14.6 Lessor'sL Liability.  Notwithstanding anything to the contrary contained herein, in the event of any breach hereof by Lessor or failure of Lessor to perform any of its obligations hereunder, Lessor shall have no personal liability for such matters but Lessee shall look solely to Lessor's interest in the Leased Premises for satisfaction. Lessor shall, upon any sale of its interest in the Leased Premises, be relieved of further performance hereunder. Lessee agrees to attorn to any  successor to the Lessor.  14.7 Successors in Interest.  This Lease shall be binding on and shall inure to the benefit of the Parties and their  respective heirs, personal representatives, successors and assigns.  14.8 Entire Agreement.  This Lease contains the entire agreement of the Parties and no representations, inducements, promises or agreements, verbal or otherwise, between the parties not stated in this Lease shall have any force or effect. No failure of Lessor to exercise any power given Lessor hereunder, or to insist upon strict compliance by Lessee or any obligation hereunder, and no custom or practice of the Parties at variance with the terms hereof shall constitute a waiver of  the Parties' right to demand exact compliance with the terms of this Lease.  14.9 Controlling law.  This Lease is entered into in North Carolina and shall be enforced and construed in accordance with the North Carolina statutes, ordinances and applicable common law. 14.10 In the event of any conflict between the terms of this Lease and the Regional Agreement, the Lease shall govern the rights, duties, and obligations ofthe Parties. 14.11 Time is of the essence of this Lease with respect to all time periods and deadlines  in this Lease.  13    SECTION XV ENVIRONMENTAL MATTERS  15.1 Lessor represents and warrants that to the best of its knowledge as of the Commencement Date, that the Leased Premises are in compliance with all Environmental Laws. Lessor shall not (either with or without negligence) cause or knowingly permit the escape, disposal or release of any biologically active or other hazardous substances, or  materials within the Leased Premises.  15.2 Lessee covenants and agrees that it will keep and maintain the Leased Premises ata all times in compliance with Environmental Laws. Lessee shall not (either with or without negligence) cause or permit the escape, disposal or release of any biologically active or other  hazardous substances, or materials on the Premises.  15.3 Each Party shall hold the other free, harmless, and indemnified from any penalty, fine, claim, demand, liability, cost, or charge whatsoever which the other party shall incur, or which the other party would otherwise incur, by reason of such party's failure to comply with their obligations in this Section XV, including but not limited to: (i) the cost of full remediation of any contamination to bring the Leased Premises into the same condition as prior to the Commencement Date and into full compliance with all Environmental Laws; (ii) the reasonable cost of all appropriate tests and examinations of the Leased Premises to confirm that the Leased Premises and any other contaminated areas at the Property have been remediated and brought into compliance with all Environmental Laws; and (iii) the reasonable fees and expenses of the other party's attorneys, engineers, and consultants incurred by such party in enforcing and confirming compliance with the Parties'  obligations, as applicable.  15.5 Notwithstanding anything to the contrary contained in this Lease, Lessee's environmental responsibilities shall not apply to any condition or matter constituting a violation ofany Environmental Laws to the extent such violation (i) arose or is attributable to actions or conditions in existence prior to the Commencement Date, or (ii) is caused by, or results from the acts or neglects of Lessor or Lessor's agents, employees, officers, partners, contractors,  guests, invitees or any other party not within Lessee's control.  15.6 All representations, warranties, covenants and indemnities in this Article XV shall remain binding on the Parties after the expiration or earlier termination ofthis Lease.  SECTION XVI  MISCELLANEOUS PROVISIONS  16.1 Nothing in this Lease shall be deemed or construed as creating the relationship of principal and agent or of partnership or joint venture among the Parties. The relationship 16.2 All employees, contractors, consultants, professionals and providers relating to the Lessee's and Fontana's use ofthe Leased Premises shall be deemed to be employees or  among the Parties shall be that ofLessor and Lessee. contractors ofthe Lessee or Fontana and not ofLessor.  14    16.3 Lessee and Fontana acknowledge that this Lease and their rights hereunder are subordinate to the lien ofany deed of trust executed by Lessor charged against the Property, or any portion or portions thereof, and Lessee and Fontana shall execute at any time and from time-to-time such documents as may be reasonably required to confirm this subordination; provided, however, that Lessee and Fontana shall not be required to confirm the subordination ofits leasehold interest in the Leased Premises unless the mortgagee named in a deed of trust shall first enter into a subordination, non-disturbance and attornment agreement (a "Non- Disturbance Agreement"), which shall include the following: SO long as Lessee or Fontana shall not be in default or any provision of this Lease after receipt of written notice and expiration of the applicable cure period; (i) Lessee and Fontana shall be not joined as a defendant in any proceeding which may be instituted to foreclose or enforce the deed of trust; (ii) Lessee's and Fontana's possession and use ofthe Leased Premises in accordance with this Lease shall not be affected or disturbed by reason of the subordination oft this Lease to, or the Lessor's default, under the deed of trust; and (iii) the mortgagee will subordinate and subject its rights, if any, to any portion of the insurance proceeds otherwise payable to the Lessor when and to the extent necessary for Lessor to comply with its obligations of repair and restoration  hereunder.  16.4 This Lease Agreement, or a Memorandum thereof, at the election of the Lessee 16.5 E-VERIFY. Lessor, Fontana and Lessee shall comply with the requirements of Article 2 of Chapter 64 of the General Statutes. Further, ifLessor, Fontana or Lessee utilizesa subcontractor, then Lessor, Fontana or Lessee, as appropriate shall require the subcontractor to comply with the requirements of Article 2 ofChapter 64 of the General Statutes.  may be recorded in the Office of the Register of Deeds for Macon County.  REMAINDER OF THIS PAGE NIENTOMAIYLETHLANA  15    IN WITNESS WHEREOF, Lessor, Lessee and Fontana have executed this Lease in duplicate originals, all by authority respectively duly given, as of the date and year first above  written. LESSOR:  LESSEE:  THE HUDSON LIBRARY OF HIGHLANDS, MACON COUNTY, a legal subdivision of the  NORTH CAROLINA, INCORPORATED, a North Carolina Nonprofit Corporation,  State ofNorth Carolina, North Carolina  By: President Attest:  By: Chairman Attest:  (SEAL)  Macon County Board of Commissioners Clerk, Macon County, N.C. Board of  Secretary  Commissioners  (Corporate Seal)  (County Seal)  FONTANA REGIONAL LIBRARY, INC. asi its Chairman, Board ofTrustees  By: Attest:  Secretary  (Corporate Seal)  16    STATE OF NORTH CAROLINA MACON COUNTY  I,  a Notary Public, of  County, North Carolina,  do hereby certify that  and  personally appeared before me this day and acknowledged that they are the President of Hudson Library of Highlands North Carolina, Incorporated and its Secretary and that by authority duly given and as the act of The Hudson Library of Highlands North Carolina, the foregoing instrument was signed by such President of The Hudson Library of Highlands North Carolina, sealed with its corporate seal and attested by such Secretary of The Hudson Library of  Highlands North Carolina.  WITNESS my hand and official seal, this the  day of  2021.  Official Signature ofl Notary Notary Public's printed name My Commission expires:  STATE OF NORTH CAROLINA MACON COUNTY I,  a Notary Public, of and  County, North  Carolina, do hereby certify that  personally appeared before me  this day and acknowledged that they are the Chairman and Clerk ofthe Macon County Board of Commissioners and that by authority duly granted and as the act of Macon County, North Carolina, the foregoing instrument was signed by the Chairman oft the Macon County Board of Commissioners, sealed with its corporate seal and attested by the Clerk to the Macon County  Board of Commissioners.  WITNESS my hand and official seal, this the  day of  2021.  Official Signature of Notary Notary Public's printed name My Commission expires:  17    STATE OF NORTH CAROLINA MACON COUNTY I,  a Notary Public, of and  County, North  Carolina, do hereby certify that  personally appeared before me  this day and acknowledged that he (she) are the authorized representatives of the Fontana Regional Library Inc., and that by authority duly given to them the foregoing instrument was signed by its Chairman, Board of Trustees, sealed with its corporate seal and attested by its  secretary.  WITNESS my hand and official seal, this the  day of  2021  Official Signature ofNotary Notary Public's printed name My Commission expires:  18    EXHIBIT "A" Legal Description to Follow  BEGINNING at a locust post set in the North margin of Main Street in the Town ofHighlands, North Carolina, said point being located South 79 degrees 24 minutes East 201.23 feet from the Northeast corner of] Main and Fifth Streets; runs thence with thel North line of Main Street, South 79 degrees 24 minutes East 125 feet to an iron pipe; thence with a divisional line North 24 degrees 34 minutes East 393.91 feet to an iron pipe; thence North 74 degrees 23 minutes West 122.06 feet to an iron pipe; thence South 24 degrees 34 minutes West 405 feet to the BEGINNING, containing 1.1 acres more or less and being described herein according to a Also more fully described in Deed Book G-15, Page 163 of the Macon County, North Carolina  survey and drawing by Charlie W. McDowell, dated December 20, 1982.  Register of Deeds.  19    EXHIBIT "B"  Furnishings, Shelving and Equipment owned by Fontana Regional Library  20    Macon County Voluntary Shared Leave Program  Administering Office: Human Resources  Any employee may donate leave to an employee who has been approved to receive voluntary shared leave because ofar medical condition oft the employee or ofa member of the employee's immediate family that will require the employee's absence from work for a prolonged period oftime. The following provisions govern the scope and operations oft the voluntary shared leave program for  Macon County employees. A.PURPOSE  To permit voluntary sharing of vacation or sick leave among county employees for the benefit of employees who exhaust all their earned leave due to serious and prolonged medical conditions.An XA - may donate  annual or sick leave to another employee.  B.SCOPE the State Personnel Act.. C.POLICY  This policy applies to all county employees in leave-earning positions, both subject to and exempt from  In case of a serious and prolonged. medical condition, an employee may apply or be nominated to The intent ofthis policy is to allow one employee to assist another who is experiencing a serious, prolonged medical condition. The policy is not intended to apply to incidental, routine, or short-term Eligibility for participation depends upon there being a medical condition which will cause. an employee to be absent from work for a prolonged period oftime (typically 20 consecutive workdays); the absence will be the result either of personal illness or ofcaring for an immediate family member; and the employee will incur substantial loss ofincome due to limited accumulation in his/her leave The use of vacation or sick leave on a shared basis for any purpose other than that specified by this  become a recipient of leave transferred from other employees.  medical conditions.  account. policy is prohibited.  Establishment ofal leave "bank" for use by unspecified employees is prohibited.  An employee may not directly ori indirectly intimidate, threaten, or coerce any other employee for the purpose ofinterfering with any right which the latter may have with respect to donating, receiving, or using vacation or sick leave under this program. Such action by an employee shall be grounds for disciplinary action up to and including dismissal on the basis of detrimental personal conduct. Individual leave récords are confidential, and only individual employees may reveal their transfer or receipt ofl leave. The donor is not permitted to receive remuneration for the leave transferred. An eligible employee may apply or be nominated by a fellow employee for participation inj the    program. The non-relative employee donor will not be allowed to transferannual leave when the. result ofsuch transfer will exhaust that employee's annual leave to less than 40 hours. The Human Resource Director and the County Manager will approve or disapprove participation by employees from their Participation in the shared leave program, either as donor or recipient, is subject to limitations with respect to eligibility, minimum and maximum transfers, type ofleave transferred, verification of medical condition, and disposition of unused leave, among others. These requirements, as well as procedures and forms for the shared leave program, are available upon request at the Macon County  respective departments.  Human Resources Office. BOCApproved- - 11.13.12    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - CONSENT AGENDA  MEETING DATE: February 9, 2021  Item 12A. Minutes from the December 15, 2020 special meeting and the January 12, 2021 regular meeting are attached for your review and approval. Item 12B. Budget Amendments #150-159 are attached for your review and Item 12C. Information regarding tax releases for the month of January will either (a). be provided at the meeting or (b). emailed to you directly from Item 12D. Please see the attached request for a refund of excise tax by Daniel Rohe, along with a corresponding email and supporting Item 12E. Carrie Pazcoguin with Macon County Public Health has requested additions to the department's fee plan. An excerpt from an email On 1/26/2021, the Board ofHealth approved the following fees to be added to our fee plan. Couldyou  (Mike Decker)  approval. (Lori Carpenter)  Teresa McDowell.  documentation from RegisterofDeeds Todd Raby.  from her is as follows: please add these to the agenda for the next BOCC? COVID 19 Vaccine Admin CPT:0011A (IST Dose) -$14.00 CPT:0012A (2nd Dose) 4 $14.00 administered.(BOH. approved as such)  **These additions need tol be retroactive (as of 12/29/2020) SO we can capture the ones we'vealready Item 12D. As with tax release information, the monthly ad valorem tax report will either (a) be delivered at the meeting or (b) emailed directly from  Teresa McDowell.    MACON COUNTY BUDGET AMENDMENT AMENDMENT; /50 FROM: FINANCE DEPARTMENT: EXPLANATION: 11-3584-4389-22 11-5831-5675-26  January 19,2021  SENIOR SERVICES ADDITIONALFUNDS DESCRIPTION SHIPP) Revenue SHIPP Expense  INCREASE $667 $667  DECREASE  REQUESTED BY DEPARTMENTI HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  AÇTION BY BOARD OF COMMISSIONERS 2/9/2021 merby  APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT AMENDMENT! # 151 FROM: RobertLHolland DEPARTMENT: ACCOUNT 11-3839-4850-00 11-4310-5565-03  Sheriff DESCRIPTION Insurance Settlement Vehicle Repairs  EXPLANATION: Insurance Settlement  INCREASE $7,394.00 $7,394.00  DECREASE  REQUESTED BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  ACTION BY BOARDOF COMMISSIONERS 8/9/2021 mebny  APPROVED AND) ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT AMENDMENT; # 152 FROM: Robert L. Holland DEPARTMENT: SheriffOffice EXPLANATION: Insurance Settlement  ACCOUNT 11-3839-4850-00 11-4310-5565-03  DESCRIPTION Insurance Settlement Vehicle Repairs  INCREASE $1,069.00 $1,069.00  DECREASE  REQUESTED BY DEPARTMENTI HEAD RECOMMENDED BY FINANCE OFFICER APPROVED COUNTY  L    BY  MANAGER  ACTION BY BOARDOF COMMISSIONERS APPROVED AND ENTERED ON MINUTES DATED  9/202/meebny  CLERK    MACON COUNTY BUDGET  AMENDMENT# 153  FROM: DEPARTMENT: EXPLANATION:  John LF Fay HOUSING  RECEIVE INITIAL FUNDS  ACCOUNT ORG 513831 515913  DESCRIPTION LIHEAP WAP COVID RELATED EXPENSES  LINE ITEM  ITEM 447269 REVENUE  INCREASE 2,271 2,271  DECREASE  556034 WAP PROGRAM OPERATIONS  REQUESTED BY DEPARTMENT HEAD] John Fay  RECOMMENDED BY FINANCE OFFICER -Kudys  APPROVED BY COUNTY MANAGER  ACTION BY BOARD OF COMMISSIONERS 2/92021  APPROVED AND ENTERED ON MINUTES DATED]  CLERK    MACON COUNTY BUDGET  AMENDMENT# 154 FROM: DEPARTMENT: EXPLANATION:  John LFay HOUSING  RECEIVE, ADDITIONAL FUNDING  ACCOUNT ORG 513831 515911 515911 515911 515911 515911 515911 515911  DESCRIPTION WEATHERIZATION HARRP: 20  LINE ITEM  ITEM 447268 REVENUE 550001 SALARY 550201 MEDICAREFICA 550203 HOSPITALIZATION 550206 LIFEINSURANCE 550207 REIREMENIGENERAL 550701 COUNTY401K 556034 WAPPROGRAMI OPERATIONS  INCREASE 26,000 2,492 191 652 5 255 50 22,355  DECREASE  REQUESTED BY DEPARTMENT HEAD John Fay RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  blaulgte  ACTION BY BOARD OF COMMISSIONERS Rga021  APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET  AMENDMENT# 155 FROM: DEPARTMENT: EXPLANATION: ACCOUNT 515909 ORG ITEM 515909 550001 SALARY 515909 550201 MEDICARE/FICA 515909 550203 HOSPITALIZATION 515909 550206 LIFE INSURANCE 515909 550207 REIREMENT-GENERAL 515909 550701 COUNTY401K 515909 556030 WAP TRAINING &TE 515909 556034 WAP PROGRAM OPERATIONS 515909 556035 WAP HEALTHESAFETY  JOHNLFAY HOUSING  RECEIVE. ADDITIONAL FUNDING  DESCRIPTION WEATHERIZATION DOE 2020  LINE ITEM  INCREASE 36,880 2,828 11,122 69 3,786 740 17,778 48,020 14,165 J35,388  DECREASE  61851 441366 WX DDE 2021 #8217  Total 135,388  REQUESTEDE BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  4  ACTION BY BOARD OF COMMISSIONERS 2/9h2021  APPROVED AND ENTERED ON MINUTES DATED  CLERK    IVIALUIN CUUINI I DUYBI AMENDMENI  Date:  1/26/2021  AMENDMENT! 156 DEPARTMENT: HEALTH  EXPLANATION: Received grant from Petco Foundation.  ACCOUNT 113850-445801 114380-575055  DESCRIPTION Animal Control Donations Animal Control Donations  INCREASE $ 5,000.00 $ 5,000.00  DECREASE  REQUESTED BY DEPARTMENTHEAD hesksolhi RECOMMENDED BY FINANCE OFFICER dlslps  APPROVED BY COUNTY MANAGER ACTION BY BOARDOF COMMISSIONERS APPROVED AND ENTERED ON MINUTES DATED  2/9/2021 mecling  CLERK    AMDNUMENI  Date:  2/1/2021  AMENDMENT! 157 DEPARTMENT: HEALTH  Receiving new: funding for Covid-19 per AA 543 revision 1.  ACCOUNT 113511-445716 115113-550001 115113-550201 115113-556011 115113-559202 115113-555106 115113-559700  DESCRIPTION Salary Med/FICA Operating Supplies Telephone Contracted Services Non-Capital  INCREASE $ 51,987.00 $ 15,000.00 $ 987.00 $ 8,500.00 $ 1,000.00 $ 15,000.00 $ 11,500.00  DECREASE  ELC Enhancing Detection Activities  REQUESTED BY DEPARTMENTHEAD Kz Mekia  RECOMMENDED BY FINANCE OFFICER MCapst  APPROVED BY COUNTY MANAGER  ACTION BY BOARD OF COMMISSIONERS 242021 muting  APPROVED AND ENTERED ON MINUTES DATED  CLERK    pate.  LITLOLI  AMENDMENT! 158 DEPARTMENT: HEALTH  Receiving new funding for Covid-19 Vaccine activities per AA 716.  ACCOUNT 113511-445719 115117-556005 115117-556011 115117-556603 115117-559202 115117-559700 115117-569502  DESCRIPTION 716CDC COVID-19 Vaccine Revenue Computer Supplies Operating Supplies Properly/Building Improvements Telephone Non-Capital Capital  INCREASE $ 29,276.00 $ 4,800.00 $ 811.00 $ 2,000.00 $ 1,000.00 $ 8,665.00 $ 12,000.00  DECREASE  REQUESTED BY DEPARTMENT HEAD hruha  RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER  Bunlapos  ACTION BY BOARDOF COMMISSIONERS 2/4/2021 meetin  APPROVED ANDI ENTERED ON MINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT  AMENDMENTH DEPARTMENT EXPLANATION ACCOUNT  159 114370 REPAIR EMS AMBULANCE DESCRIPTION  INCREASE $ $  DECREASE 824.00 824.00  113839 485000 INSURANCE 114370 556503 VEHICLE REPAIRS & MAINT.  REQUESTED BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY MANAGER APPROVED & ENTERED CLERK  mRt  Intupato  ACTION BY BOARD OF COMMISSIONERS 2/42021  mecbny  ONI MINUTES DATED    Macon County Commissioners Att: Pam Ledford Miss Ledford,  My name is Daniel Rohe and I am a Managing Member of Freedom Lots, LLC.Iam writing to request a refund for the taxes paid by my company, Freedom Lots, tol Macon county, in the amount of $9,000. The excise tax amount was mistakenly written on the deed recorded in Book: CRP N-40, Page: 2079-2081. The correct amount of excise taxi is $18.00 and a corrective deed was recorded with the county to reflect this. The deeds were electronically recorded through Simplifile. I was instructed to write you this request by Jana Smith, Assistant ROD- Macon  county.  A refund can be made payable to; Freedom Lots, LLC. 101 Market Side Avenue, Suite 404-264 Ponte Vedra, FL. 32081 amy@freedemlaiscen: Your assistance is greatly appreciated. a Daniel Rohe  Should you have any questions or concerns, please feel free to contact me at 845)234-6447or  Managing Member, Freedom Lots, LLC. Witness: Hltick BeEIRs STATEC OF Glorgia COUNTYOF Forsyn ss:  IHEREBY CERTIFY that on this day, before me, and officer duly authorized to administer oaths and take acknowledgments, personally appeared Daniel Rohe, knownt to1 me to bet they person(s) describedi in and who executedt thef foregoingi instrument, who acknowledged beforemet that he/sheexecuted the same, that relied upont the following form(s) ofi identification oft the above- WITNESS my hand and official seal in the State and County last aforesaid this IS dayof Jnvrk2021.  named person(s): Don,el Koho  andt that an oath was/was not taken.  Clignelislal Signature of persont takinga acknowledgment Notork Pubvc My commission expires OCK 181 2ch  Notary Public Title (and Rank)  EXPIRES GEORGIA October 18, 2022 UBLIC THCOU    Mike Decker From: Sent: To: Cc: Subject: Attachments: Mike,  Todd Raby traby@maconncorg> Monday, February 01, 20214:27PM Mike Decker Derek Roland; Jana Smith Feb 9. Agenda Item from Register of Deeds REFUND $9000.pdf  Subject Line: Agendal Item for February9 9Commissioners Meeting  GoodA Afternoon  Miket ther refundf for $9000needs tob be ont the agenda fort the upcoming meeting whichy you should haver received al letter. NCG.S. 105-228.37 explains howr refunds and correctionsr needt tob be handled. Itwase explained tol Mr. Rohev what would! havet tot takep plaçe fort ther refundt tob be given. Ihave attached the copy oft the statute,  thec originalr reçording andt the corrective deed. lfyoun need any morei information pleasel let mel know.  Todd Raby Macon County Register of Deeds  1    $105-228.37. Refund of overpayment of tax.  (a) Refund Request. - A taxpayer who pays more tax than is due under this Article may request a refund of the overpayment by filing a written request for a refund with the board of county commissioners of the county where the tax was paid. The request must be filed within six months after the date the tax was paid and must explain why the taxpayer believes a refund (b) Hearing by County. - A board of county commissioners must conduct a hearing on a request for refund, Within 60 days after a timely request for a refund has been filed and at least 10 days before the date set for the hearing, the board must notify the taxpayer in writing of the time and place at which the hearing will be conducted, The date set for the hearing must be within 90 days after the timely request for al hearing was filed or at a later date mutually agreed upon by the taxpayer and the board. The board must make a decision on the requested refund (c) Process if Refund Granted. - If the board of commissioners decides that a refund is due, it must refund the overpayment, together with any applicable interest, to the taxpayer and inform the Department of the refund. The Department may assess the taxpayer for the amount of the refund in accordance with G.S. 105-241.9 if the Department disagrees with the board's (d) Process if Refund Denied, - If the board of commissioners finds that no refund is due, the written decision oft the board must inform the taxpayer that the taxpayer may request a departmental review of the denial of the refund in accordance with the procedures set out in (e) Recording Correct Deed. - Before a tax is refunded, the taxpayer must reçord a new instrument reflecting the correct amount of tax due. Ifno tax is due because an instrument was recorded in the wrong county, then the taxpayer must record a document stating that no tax was owed because the instrument being corrected was recorded in the wrong county. The taxpayer must include in the document the names of the grantors and grantees and the deed book and When a taxpayer records a corrected instrument, the taxpayer must inform the register of deeds that the instrument being recorded is a correcting instrument. The taxpayer must give the register of deeds a copy of the decision granting the refund that shows the correct amount oft tax due. The correcting instrument must include the deed book and page number of the instrument being corrected. The register of deeds must notify the county finance officer and the Secretary (f) Interest. - An overpayment of tax bears interest at the rate established in G.S. 105-241.21 from the date that interest begins to accrue. Interest begins to accrue on an overpayment 30 days after the request for a refund is filed by the taxpayer with the board of  is due.  within 90 days after conducting a hearing under this subsection.  decision,  G.S. 105-241.11.  page number ofthe instrument being corrected.  when the correcting instrument has been recorded.  county commissioners. (2000-170, $.2;2007-491, s. 24; 2011-330, ,s. 30(a).)  G.S. 105-228.37  Page 1    BK: CRP N-40 PG: 2079-2081 RECORDED: 01/11/2021 01:01:12PM ASSISTANT BY:J JANASMITH  NGFEE$26.00 STATEOFNO REALESTATE EXTX$9000.00  2021000218 MACON COUNTY,NC TODDI RABY REGISTER OP DERDS  When) Recorded Return' To: WGLands LLC P.O. Box 1084 Highland Park, IL 60035 This Instrument Prepared By: Danie! Rohe 5125 Wilshire Crossing, Cumming, GA30040 Property Control No: 7517279082 & 7517360743 ExCIsE TAx $9p00.00 B4fyat  MR MACONCOUNTY 01-11-2021 12:42:20 LS TAXCOLLECTORSO OFFICE post address. is 3510 Aston  SPECIAL WARRANTYDEED  Made the  bumber 2020, by Sanju Varghese EPSP 401k, whose office  Street Annandale, VA 22003, hereinafter called the grantor, to' WGLands LLC, An Hlinois Limited Liability Company, whose post office address is P.O. Box 1084 Highland Park, IL 600351 hereinafter called the grantee. (Wherever used herein the terms "grantor" and "grantees" include all the parties to this instrument and the heirs, legal representatives and assigns ofindividuals, and the: successors and assigns of corporations) WITNESSETH, That the said Grantor, for andi in consideration of thes sum ofTen Dollars ($10.00), inl hand paid by the said Grantee, the receipt whereof is hereby acknowledged, does hereby grants, bargains, and sells unto the Grantee, and Grantee's successors, heirs, and assigns forever, all the right, zitle, interest, claim and demand which the said Grantor) hasi in and to the following described lot, piece or parcel ofland, situate, lying and being int the County of Macon, State of! North Carolina,  towit:  See Legal Description Attached as Exhibit A  TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging ori in anywise appertaining.  TOI HAVE. ANDTOHOLD, the same in fee simple forever.  AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and! lawful authority tos sell and convey said land; that the grantor hereby fully warrants the title tos said land and will defend the same against the lawful claims ofall persons claiming by, through or under grantor. IN WITNESS, WHEREOF, the said first party has signed and sealed these presents the dey and year first above written  Signed, sealed and deliveredi int the presence of:  Grantor Signature(s):  EPSP401k  3510. Astnn Street Annandale. VA: 22003  in Submitted compliance electronically with North by "ROTAC LLC"  A  and the terms of the submitter Carolina agreement statutes with governing the Macon recordable County documents  Register of Deeds.    Witness Signatixe: KR4 STATE OF Maryland COUNTY OF Montgomeny  IHEREBY CERTIFY that on this day, before me, an officer duly authorized to administer oaths and take acknowledgments, personally appeared! Sanju Varghese, known to me to be thej person(s) describedi in and who executed the foregoing instrument, who acknowledged before me that he/she executed thes same, that Irelied upon the following form(s) ofi identification of the above-named person(s): AU5402155 eyp-91SEVirginia Driver's WITNESS my hand and official seal in the State and County last aforesaid this 2915 day of_ Decibev,  License and that an oath was/was not taken,  2020.  R. NOTARY PUBLIC RY  houalislesf Signature ofperson taking acknowiedgment  Notary Public MSC Title (and Rank)  My commission expires June 1,2024-    EXHIBIT, A  Parcel One -1 Lot: 360 Section 11  Being the same lands, easements, privileges and appurtenances: as described in and conveyed by that deed dated! March 15,2017, from Terry L. Nottage, unremarried widow of Antbony F. Nottage to! Robert Dodd, a single man, as recorded in Deed Book W-37, Pages 50-51, int the Macon County Land Registry, North Carolina, being morej particularly described as follows: Beingt the same lands, easements, privileges and appurtenances as described: in ando conveyed by that deed from Watauga Vista, Inc. to Anthony F. Nottage and wife, Terry L. Nottage, dated: 30. January 1987 and recordedi in Deed! Book F-17, Page 446, BEINGI LOTI NUMBER 360 SECTION 11, of Watauga Vista, Inc., mapped and: surveyed, dated. July 1969, by Bib Swan, Registered Land Surveyor, as recorded in the Office of thel Register ofl Deeds, Macon County, North Carolina, inl Plat Cabinet 1, Slide 65, Page 4. Reference is hereby made tos saidj plat and record for a more complete and accurate description oft thep property THIS CONVEYANCE IS MADE SUBJECT TO the covenants and conditions of Watauga Vista, Inc., asi recordedi in the Office oft the Register ofDeeds, Macon County, North Çarolina in Book E-7, Page 124 anda amendments tor restrictions recordedi in the Office of thel Register of Deeds Maçon County, North Carolina as follows: Book H-7, Page 273; Book P-7, Page 41; Book" T-7, Page 366; Book V-7, Page 300; Book 2-7, Page 145; Book C-8, Page 195; Book F-8, Page 284; Book 0-8, Page 254; Book R-8,  Macon County Land Registry, and being more particularly described therein as follows:  hereby conveyed.  Page 6; Book Y-8,1 Page 249; Book D-9, Page 173 and Book C-12, Page 25.  Parce! Two Lot 361 Section 11  Being the same lands, easeruents, privileges and appurtenances as described in and conveyed by that Commissioners Deed dated December 20, 2016, from Jeffrey Goss, Commissioner, pursuant to that Order of Contimation (Tract D) entered July 26, 2016 inl Macon County Filel No.: 09-CVS-631 entitled' The County of! Macon, Plaintiff V, Watauga Vista, Inc., Defendant tol Robert Dodd, single, as reçorded in Deed Book 5-37, Pages: 308-309, in tbe Macon County) Land. Registry, North Carolina, being more BENGLOTNUMBER 361 SECTION 11, of Watauga Vista, located in Millshoal Township and bearing parcel identification number 7517-36-0743 according tot the! Macon County Mapping Office, as shown ont that certain plat prepared by Bob Swan, RLS, dated. July, 1969, a copy ofsaid plat being recorded in Plat Cabinet I, Slide 65, Page 4, of the Macon County Registry, to Also! being "Tract One" describedi in a deed dated September 29, 19891 from John F. Henning, Trustee to Watauga Vista, Inc., as recorded in Book S-19, Page 705 oft thel Macon County Registry, together with all: appurienances ands subject to anys and all  particularly described as follows:  which referencei isl hereby specifically made.  easements, rights of way andr restrictive covenants described therein.    BK: CRP) X-39 PG175-178 05-12-2020 MACON COUNTY,NÇ NCFEE$2600 STATEOFNC 02:36:49F PM BY.T REGISTER TODDRABY REOISTERC OF DEEDS  2020002982 TODDE RABY  REALESTATE EXTXS1200  Revenue Stamps: $12.00  Mail afler recordingt to: DavidCSpivey, P.A., 587 West Main Street, Franklin, NC28734  Thisi instrument prepared by: David CSpivey, Attorney  587 West Main Street, Franklin, NC2 28734  Delinquent taxes, ifanyt to be paid byt the closing attorey tot the county tax collector upon disbursement ofclosing  proceeds. Brief Description for Index  Lots 360. &3 361 Watauga Vista, Franklin, NC28734  Taxl Parcel dentifiçation' Number: 7517279082 & 7517360743 Thep property conveyed herein wast not they primary residence oft the Grantor. THISI DEED madet this/ "2ayofMay,2020, by and between  SPA G M -  NORTH CAROLINA GENERAL WARRANTYDEED  Enteri in appropriatet block fore each party: mAmE, address, and,! Ifappropriate, characterc ofe entity,e.q. corporationc or partership  GRANTOR  GRANTEE  Robert Dodd, a singler man 218 Buck Creek Road Highlands, NC28741  Sanju Varghese EPSP 401K 3510 Aston Street Annandale, VA: 22003  The designation Grantor and Grantee 8S used hereins shall include said parties, their heirs, successors, and WITNESSETH, that the Grantor, for a valuable consideration paid by the Grantee, the receipt of whichi is hereby acknowledged, has andE byt these presents does grant, bargain, sella ando convey unto the Granteei int feas simple. all thato cerlain loto oflands situatedi in,1 MillshoalTownship. Macon County, North Carolina andr morep paricularlydeseriboed  assigns, ands shalli include singular, plurai, masculine, feminine orr neuter asr required! by context,  asf follows:  SEE ATTACHED "EXHIBIT, A"  TOI HAVE AND TOE HOLD the aforesaid lot or parcei ofl landa and ally privileges and appurtenances thereto And the Grantor covenants with the Grantee,t that Grantor iss seized oft thep premises inf fees simple, hast theright to convey thes same inf fee simple, that title is marketable and frees and clear ofalle encumbrances, andi that Grantor will warrant and defendt thet title against the Jawful claims ofa all persons whomsoever excèptf for the exceptionsh hereinafter  belonging tot the Grantee inf fees simple.  stated.  Title tot thep property hereinabove describedi is subject (o the following exceptions:    INV WITNESSV WHEREOF, the Grantor hash hereuntos sethishanda ands seal, ori ifcorporate. hasc causedi thisi instrumentio! besignedi inits corporater namet byitsd duly authorizedo officersa andit itss seall tob behereunto allixedb bya authorityo ofi ils Board of Directors, thed daya andy year firstal above  written.  Bikwts Grk8 (SEAL)  Robert Dodd  SEAL-STAMP  STATEOFN NORTH CAROLINA  COUNTY OF MACON  ,MahalaJ Justice.Notary Publico ofsaids Statea and County. doherebyc certifyt that! RobertI Dodd, personally appeared beforc met this day and acknowledged the due execution oft the foregoing Witnessr my' handa and7 Noiarials Seal this_ (14 dayofMay, 2020.  instrumentf fort thep purposesh herein expressed.  Public Notury  Mahala  Suw  My Commission Expires March 17,2 2024 Notary's Form ofl Identification: Personally known:. Photo Identification Other    Exhibit"A"  Parcel One Lot: 360: Section 11  Beingt thes samel lands, easements.privileges: and appurtenances: as described ina and conveyed! by that deedo dated! March 15, 2017, from Tery L. Nottage, unremarried widow of Anthony F. Nottage to Robert Dodd, a single man, as recorded ini Deed Book W-37, Pages 50-51, in the Macon County Land Registry, North Carolina, being more particularly described as follows: Beingt thes same lands, easements, privileges ande appurtenances: as describedi ins and conveyed byt that deed from Watauga Vista, Inc.t to Anthonyl F. Nottage and wife, Terryl L. Nottage, dated 30. January 1987 andi recorded inl Deed Book F-17, Page 446, Macon County Land Registry, and being more BENGLOTAUMBER3OSECTONIaTVamet Vista, Inc., mapped ands surveyed,dated.July 1969, by Bib Swan, RegisteredLand: Surveyor, as recorded. in the Offiçe ofthe Register ofI Deeds, Macon County, North Carolina, in Plat Cabinet 1, Slide 65, Page 4. Referencei is! hereby made to said plat and record for a more complete and accurate description ofthep property herebyo conveyed. THIS CONVEYANCE: IS MADE: SUBJECT' TO the covenants and conditions of Watauga Vista, Inc., asr recordedi int the Officeo ofthe Register ofDeeds, Macon County, North Carolinai inE Book E-7, Page 124 and amendments to restrictions recorded in1 the Oflice of the Register ofl Deeds Macon County, North Carolina as follows: Book H-7, Page 273; Book P-7,Page 41; Book" T-7, Page 366; Book V-7, Page 300; Book Z-7, Page 145; Book C-8, Page 195; Book F-8, Page 284; Book 0-8, Page 254; Book R-8, Page 6; Book Y-8, Page 249; Book D-9, Page 173 and Book C-12, Page 25. Beingt the: samei lands, easements, privilegesand: appurtenancest asc describedi ina and conveyed byt that Commissioners Deedd dated December: 20,2016, from. Jeffrey Goss, Commissioner, pursuant tot that Order of Confirmation (Tract D) entered. July 26, 20161 in Maçon County File No.: 09-CVS-631 entitled" The County ofMacon, Plaintiffv. Watauga Vista, Inc., Defendant tol Robert Dodd, single, asr recordedir ini DeedE BookS-37,Pages 308-309,intheh Maçon CountyLand Registry, NorhCarolina, BEINGLOTI NUMBER 361 SECTION 11, of Watauga Vista, located in! Millshoal Township and bearimgparelidemtifcation mumber7517-36-0743: accordingt tot thel Macon CountyN Mapping Office, as shown on thato certain platy preparedb by BobSwan, RLS, dated. July, 1969,ac copyofsaidplatbeing recordedi inl Plat Cabinet 1, Slide 65, Page 4, ofthe Macon County Registry, to whicht referencei is  particularly described: therein as follows:  Parcel Two Lot 361 Section 11  being more particularly described as follows:  hereby specifically made.    Also being "Tract One" described in a deed dated September 29, 1989 from. John F. Henning, Trustee to Watauga Vista, Inc., asr recorded inl Book S-19, Page 705ofthel Macon County Registry, together with all appurtenances and subject to any and all easements, rights of way and restrictive  çovenants described therein,    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  CATEGORY - APPOINTMENTS  MEETING DATE: February 9, 2021  13(A). Library Board = Per Karen Wallace, Ed Trask is a current member ofthe Macon County Library Board ofTrustees, representing the Nantahala community, and his term is set to expire February 13, 2021. Mr. Trask has agreed to serve a second term and Ms. Wallace is requesting his reappointment. Term of appointment would be for three years.