MACON COUNTY BOARD OF COMMISSIONERS  January 14, 2020 AGENDA  1. Call to order and welcome by Chairman Tate  Oath of Office for Tax Administrator Abby Braswell- Chairman Jim  Tate  2. Announcements 3. Moment of Silence 4. Pledge of Allegiance 5. Public Hearing(s) 6. Public Comment Period 7. Additions to agenda  8. Adjustments to and approval of the agenda  9. eport/Presentations  A. Macon Citizens Habilities program update- ChristiF Huff, Executive Director, Macon Citizens Habilities, Inc. B. Franklin Fire Department Sub-Station update- Town of Franklin A. Amendment to Memorandum of Transportation Agreement- Derek Roland, County Manager, Chester. Jones, County Attorney B. Consideration of NCDOT Agreement for Greenway Connector Project-Jack Morgan, Director of Planning, Permitting and Development, Chester Jones, County Attorney C. Courthouse Security Project Update - Sheriff Robert Holland A. FY 20-21' Budget Kickoff Meeting- Derek Roland, County B. Consideration of Audit Contract FY 19-20'- Lori. Hall, Finance  10.Old Business  11.New Business Manager Director    C. Highlands Mountain Real Estate Occupancy Tax Penalty Waiver D. Highlands Tree House Occupancy Tax Penalty Waiver Request- E. Community Funding Pool Recommendations- Karen Wallace,  Request- Lori Hall, Finance Director Lori Hall, Finance Director Community Funding Pool 12.Consent Agenda - Attachment  All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of  Commissioners.  A. December 10, 2019 Board meeting minutes B.J Budget Amendments #139-145 C. Budget Amendment #147 E. Tax Office Monthly Report  D. Tax Releases for December in the amount of $590.62  3.Appointments  14.Closed session (if necessary) 15. Adjourn/Recess    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14,2020 DEPARTMENT/AGENCY: N/A  SUBJECT MATTER: Macon Citizens Habilities Program Update  COMMENTS/RECOMMENDATION:  Christi Huff, Executive Director at Macon Citizens Habilities will provide the Board with an update of the MCH program, illustrating how it benefits  the citizens of] Macon County.  Attachments Agenda Item 9A  Yes XNo    MACON COUNTY BOARD OF COMMISSISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: N/A  SUBJECT MATTER: Franklin Fire Department COMMENTS/RECOMMENDATION:  Town of Franklin representatives will update the board on progress made towards securing a location for a Fire Department sub-station.  Attachments Agenda Item 9B  Yes  XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Legal  SUBJECT MATTER: Amendment to Memorandum ofTransportation  Agreement  COMMENTS/RECOMMENDATION:  The Amended Memorandum ofTransportation Agreement, as approved on December 10, 2020 by the board, did not contain a signature page for Mountain Area Transportation Services (MATS). The signature page is now included. No other changes were made to the agreement.  Attachments Agenda Item 10A  X Yes  No    STATE OFNORTH CAROLINA MACON COUNTY  AMENDED. MEMORANDUM OF TRANSPORTATION AGREEMENT THIS AMENDED MEMORANDUM OF TRANSPORTATION AGREEMENT  "Transportation Agreement") is made and entered as ofthe ("Effective Date"), among the law enforcement agencies listed Sheriff's Office ("Sheriff's Office"), and ABT SECURE SOLUTIONS, below, MOUNTAIN AREA TRANSPORT AND SECURITY, a N.C. Limited Liability LLC, D/B/A  day of the  20 Macon County Company, Involuntary city or involuntary  (collectively, "the Parier,imdwaaly-Pary).  WHEREAS, N.C. Gen. Stat. $122C-251, Custody and Transporlation for  Commitments, was amended and is effective October 1,2019; and  WHEREAS, N.C. Gen. Stat. $122C-251(g) requires the governing body of a or county adopt a plan known as an "involuntary commitment transportation "transportation agreement" for the custody and transportation of respondents agreement" in  commitment proceedings; and  WHEREAS, in August, 2019, a Memorandum of Transportation  which is attached hereto as Exhibit #1 was duly executed; and  Agreement, a copy of  WHEREAS, the Macon County Sheriff has requested that said Memorandum of Transportation Agreement be amended as set forth in this Amended Memorandum of WHEREAS, N.C. Gen. Stat. $ 122C-251, authorizes modifications ofa Memorandum of WHEREAS, the Parties hereto have all agreed to amend said Memorandum of Transportation Agreement attached hereto as Exhibit #1 sO that the same will hereafter  Transportation Agreement; and  Transportation Agreement like the one attached hereto asl Exhibit #I; and  forth herein; and  read as set  WHEREAS, once adopted, the Amended Memorandum of Transportation must be submitted at least 10 days prior to the effective date ofthis Amended Memorandum Agreement Transportation Agreement to: the Magistrates in Macon County; the Macon Court; the Division ofMental Health Development Disabilities, and Substance Abuses County and the Local Management Entity- Managed Care Organization  Clerk of of Services; other as  Macon County.  ("LME/MCO") that serves  NOW THEREFORE, for and in consideration of mutual promises to each  hereinafter set forth, the Parties mutuallyagree as follows;  (CS:90063866.D0CX)  Page 1 of5    1. After al Macon County Magistrate issues an involuntary commitment order ("IVCOrder") and the Magistrate contacts the local law enforcement agency in the jurisdiction where the respondent resides or is physically located, an officer or deputy with the a. Ift the respondent is a resident of the municipality or is physically taken into custody in the municipal limits, the municipality is responsible for transportation of the respondent in accordance with North Carolina General Statutes Chapter b. If the respondent is a resident of the county outside any municipal limit or is physically taken into custody outside municipal limits, the county is responsible for transportation of the respondent in accordance with North Carolina General  jurisdiction shall retrieve the IVCOrder from the Magistrate.  122C.  Statutes Chapter 122C.  2. The officer or deputy shall attempt to locate the respondent at the address provided on the IVC Order or where the magistrate believes the subject is physically located. 3, Upon location, the officer or deputy shall take respondent into custody and transport respondent to Angel Medical Center in Franklin, NC, or other approved facility. After the facility has completed its examination of respondent, and if further care is required, 4. The Sheriff's Office shall respond to the facility for respondent's transport to any facility inl North Carolina, identified by the initial facility (who conducted the initial evaluation), Except as provided by Paragraph # 5 oft this Amended Memorandum of Transportation Agreement, the Sheriff's Office will provide the remaining transportation needs of a respondent in an involuntary commitment proceeding. However, notwithstanding the foregoing, the Sheriff's Office may contact and request that ABT Secure Solutions, LLC, d/b/a Mountain Area Transport and Security, and its drivers to handle some or all ofthe custody and transportation ofa given respondent thereafter and ABT Secure Solutions, LLC, d/b/a Mountain Area Transport and! Security and its drivers, may handle: some or all of the custody and transportation of a given respondent thereafter as. requested by the Sheriff's Office in accordance with the Agreement between. ABT Secure Solutions, LLC, d/bla Mountain Area Transport and Security and Macon County and the Macon County ABT Secure Solutions, LLC, d/b/a Mountain Area Transport and Security is hereby designated to provide parts of the custody and transportation required by involuntary commitment proceedings as requested by the Sheriff's Office and in accordance with the Agreement between ABT Secure Solutions, LLC, d/bla Mountain Area Transport and ABT Secure Solutions, LLC, d/b/a Mountain Area Transport and Sccurity, does hereby specifically consent to being designated to provide parts ofthe custody and transportation  the facilitywill locate ai facility for respondent'si future care.  for respondent'si future care.  Sheriff.  Security and Macon County and the Macon County Sheriff.  (C:0063866.DOCK)  Page 2of5    required byi involuntary commitment proceedings as requested by the Sheriff's Office and ins accordance with the Agreement between ABT Secure Solutions, LLC, d/b/a Mountain Area" Transport and Security and Macon County and the Macon County Sheriff. ABT Secure Solutions, LLC, d/bla Mountain Area Transport and Security, may withdraw from or discontinue providing custody and transportation, in whole ori inj part, upon written In the event that the Sheriff's Office does not request and arrange for ABT Secure Solutions, LLC, d/b/a Mountain Area Transport and Security to have custody of and transport a given respondent, or in the event that ABT Secure Solutions, LLC, does not agree to handle or does not handle the custody and transport ofa given respondent, then and in either of such events, the Sheriff, through the Sheriff's Office shall handle the Int the event that the Agreement between. ABT Secure Solutions, LLC, d/b/al Mountain Area, Transport and Security and Macon County and the Macon County Sheriff is terminated, then and int that event, the Sheriff, through the SheriffsOffice: shall handle the custody and 5. Upon completion of the initial evaluation, if the facility determines respondent is not in need of further treatment, an officer or deputy with the agency that took respondent into custody shall return respondent to the address in the IVCOrder or. allow for other 6. Bach party to this Transportation Agreement agrees it is responsible for its own acts and/or omissions and those ofits officials, employees, representative: and agents inc carrying out the terms of this Transportation Agreement and the results thereof to the extent authorization by law and shall not be responsible for the acts and/or omissions of any 7. Itis understood and agreed that each Party's liability may be limited by the provisions or other immunity law applicable to each law enforcement agency. Parties understand and agree that each Party has not waived its rights, immunities and protections provided by law. Nothing contained ini this Transportation Agreement shall waive or amend, nor shall be construed to waive or amend any defense ori immunity that either Party, their respective 8. This Amended Memorandum of Transportation Agreement is not intended to and will not constitute, create, give rise to, or otherwise recognize a joint venture, partnership, corporation or other formal business association or organization of any kind among the Parties. Moreover, the rights and the obligations of the Parties under this Amended Memorandum of Transportation Agreement will be only those expressly set forth in this 9. This Amended Memorandum of Transportation Agreement may be amended by written  notice to Macon County and the Macon County Sheriff.  custody and transportation ofa given respondent.  transportation ofrespondents.  transportation arrangements ofrespondent be made.  other Party and the results thereof.  officials and employees, has or may have.  Amended Memorandum ofTransportation. Agreement.  agreement ofthe Parties.  (C:00063866DOCX)  Page 3 of5    10. Each term, condition, or covenant herein is subject to and shall be construed in accordance with the North Carolina law and any applicable federal law. 11.This Agreement may be executed in two (2) or more counterparts each of which will be IN WITNESS WHEREOF, the law enforcement agencies and the Sheriff's Office, acting under authority of their respective governing bodies as evidenced by the authorized signatures of such governing bodies set forth below, have caused this Amended Memorandum of  deemed to be an original.  Transportation A.greement to be duly executed as set forth below.  (GS:006386.D0CX)  Page 4 of5    COUNTY OFI MACON  By: (SEAL)  James Tate, Chair oft the Macon County Board of Commissioners  ATTEST: Date:  Derek Roland, Macon CountyClerk  COUNTY OF MACON  By:.  Robert Holland, Sheriff pfMacon County  (SEAL)  ATTEST:  Derek Roland, Macon County Clerk  Date:    TOWN OF FRANKLIN  By:  Bob Scott, Mayor of Franklin  (SEAL) ATTEST: Date:  Travis Tallent, Franklin, Town Clerk  TOWN OF FRANKLIN  By:.  David. Adams, Chiefof Franklin Police  (SEAL)  ATTEST:  Travis Tallent, Franklin Town Clerk  Date:    TOWN OF HIGHLANDS  By:.  Patrick Taylor, Mayor ofHighlands  (SEAL) ATTEST: Date:  Gibby Shaheen, Highlands, Town Clerk  TOWN OF HIGHLANDS  By:  Billl Harrell, ChiefofHighlands Police  (SEAL)  ATTEST:  Gibby Shaheen, Highlands Town Clerk  Date:    ABT SECURE SOLUTIONS, ,LLC, aN.C. Limited Liability Company  D/B/A MOUNTAIN. AREA TRANSPORT AND SECURITY,  By: Date:  Authorized Member    Exchibit 1  STATE OF NORTH CAROLINA MACONCOUNTY  MEMORANDUM OF TRANSPORTATION. AGREEMENT  THIS MEMORANDUMI OF TRANSPORTATION AGREEMENT (Transportation Agreement") is made and entered as ofthe 3" day of Angust, 2019 ("Bffective Date"), among. the law ehforcement agencies listed below and the Macon County Sheriff's Office  Satraom-)alah-), "the) Pantar,mdwaaly7wy, Commitments, was amended, and is effective October1 1,2019; and  WHEREAS, N.C.G.S.91220-251, Custody and Transportation for Involuntary WHBREAS, N.C.G.S. $1220-251(g) requires the governing body of a city or county adopt a plan known as an "involuntary commitment transportation agreement", or "transportation agrecment" for the custody and- transportation of respondents in. involuntary WHEREAS, once adopted, the Transportation Agreament must be submitted fo: the Magistrates in Macon County; the Macon County Clerk of Court; the Division. ofMental Health Development Disabilities, and Substance Abuses Services; and the Local Management Entity- NOW THEREFORE, for and in consideration of mutual promises to each ofher as 1. After a Macon County Magistrate issues an involuntary commitment order. ("TVC Order") and the Magistrate contacts the local law enforcément agency in the jurisdiction where the respondent resides or is physically located, an officer or deputy with the a. Fthe respondent is a resident of the municipality or is physically taken into custody in the municipal limits, fhe municipality is regponsible for transportation of the respondent in accordance with North Carolina General Statutes Chapter b. If-the respondent is a resident of the county outside any municipal limit or is physically taken into. custody. outside municipal limits, the county is responsible for transportation of the respondent in accordande with North Carolina General  commitment; proceedings; and  Managed Care Organization ("LME/MCO") that serves) Macon County.. hereinafter set forth, the Parties mutually agree as follows;  jurisdiction shall retrieve the IVC Order from the! Magistrate.  122C.  Statutes Chapter 122C.  2. The officer or deputy shall attempt tol locate the respondent at the address provided on the IVC Order or where the magistrate believes the: subject is physically located.  (CS:00063866.D0CX)  Pagelofs    3. Upon lopation, the officer or deputy shall take respondent into custody and transport. respondent to Angel Medical Center in Franklin, NC, or other approved facility. After the facility has completed its examination of respondent, and if further care is required,. 4. The Sheriff's Office shall respond to thei facility for respondent's transport to any facility in North Carolina, identified by the initial facility (who conducted the imitiai evaluation), 5. Upon completion of the initial evaluation, if the facility determines respondent is not in need of further treatment, an officer or deputy with the agency that took respondent into custody shall return respondent to the address in the IVC Order or allow for ather Each party to this Transportation Agreement agrees it is responsible for its oWn acts and/or omissions and those of its officials, employees, representative and agents. in carrying out the terms of this Transportation Agreement and the results thereof to the extent authorization by law and shall not be responsible for the acts and/or omissions of 7.Iti is understood and agreed that each Party's liability may be limited by the provisions or other immunity law applicable to each law enforcement agency. Parties understand and agree that each Party has not waived Its rights, immunities and proteptions provided by law, Nothing contained in1 this Transportation. Agreement shall wàive or amend, nor shall be construed, to waive or. amend" any defense or immunity that cither Party, their This' Transportation Agrcement is noti intended. to and will not constitute, create, give rise to, or otherwise recognize a' joint venture, partnership, çorporation or other formal business association or organization of any kind. among the Parties. Moreover, the rights and the obligations of the Parties under this Transportation Agreement willl be only those  thei facility willl locate ai facility for respondent's future care.  forr respondent'sf future care.  transportation arrangements ofrespondent be made.  any other Party and thei results thereof.  respective officials and employees, has or may! have.  expressly set forth in this Transportation. Agreemont. 9, This Agreement may be amended by written agreement ofthe Parties. 10. Bach term, condition, or covénant herein is subject: to and shall be çonstrued in accordance with thel North Carolina law and anyapplicable: federal law, 11,This Agreement may be executed in two (2) or more counterparts each of which will be IN WITNESS WHEREOF, the law enforcement agencies and the Sheriff's Office, acting under authority of their respective governing bodies as evidenced by the authorized signatures of such governing. bodies set forth below,. have caused this Memorandum of Transportation  deemed to be an original,  Agreement to. be dulye executed as set forth below,  (Cs-0083865.D0CX)  Page 2 of5    ÇOUNTY OFM MACON  By: (SEAL) ATTEST: Date:_ Aln.1  James Tate, Chair of thel Macon County Board of Commissioners  6  Derpk Roland, Macon County Clerk  CONTY OFMAÇON  By:  (SEAL) -  &D  ATTEST:,  A  Derek Roland, Macon County Clerk Date: 4-2014.  (G:00063866,D06x1  Page 3of5    TOWN OFPRANKLI By: A N Bob Scolt, Mayor of Franklin (SEAL) ATTEST:, RuE Date: 9.4-19  Travis Tallent, Franklin, Town Clerk  TOWNOFE FRANKLIN OdaD  By::  David Adams, Chief of Franklin Police  (SEAL)  ATTBST:, da  Travis' Tallent, Franklin' Town Clerk Date: 9-4-14  Page 40 of5    By: Patrick Taylor, (SEAL) ATTEST;  ofHighiands  R6  Deia BShaheo Gibby Shaheen, Highlands, Town Clerk  Date: luptaa,309  TOWN OFT HIGHLANDS  By:  Biy/Harrell, Chiofoflighlapds) C Bwbg Gibby Shaheen, Highlands' Town Clerk. Date: Bugata,09  ATTEST:  Page 5of5    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020  DEPARTMENT/AGENCY: Planning, Permitting and Development  SUBJECTI MATTER: Greenway Connection Project  COMMENTS/RECOMMENDATION:  On October 8, 2019 the Board of Commissioners voted to designate Macon County as the lead agency in an agreement with the North Carolina Department of Transportation for the Greenway Connection Project. The Greenway Connection Project will join the northern and southern portions of the Greenway by placing a 101 ft. wide connection under the Town Bridge in East Franklin. As you will recall, the lead agency designation will enable Macon County. to receive reimbursement for 70% of the total project costs. Attached for consideration is the locally administered project agreement between Macon County and the NCDOT, which will govern the Greenway  Connection Project.  Attachments Agenda Item 10B  X Yes  No    NORTH CAROLINA MACON COUNTY NORTH CAROLINA DEPARTMENT OF TRANSPORTATION  LOCALLY ADMINISTERED PROJECT-STATE  AGREEMENT  DATE: 11/26/2019  TIP#: B-5125 WBS Elements: 42271.3.2  AND  MACON COUNTY  THIS AGREEMENT is made and entered into on the last date executed below, by and between the North Carolina Department of Transportation, an agency of the State of North Carolina, hereinafter referred to as the Department" and Macon County, hereinafter referred to as the "County".  WITNESSETH:  WHEREAS, the parties have agreed to make certain improvements within the County under WBS Element 42271.3.2 in Macon County in accordance with the plans and specifications approved by the  Department; and,  WHEREAS, this Agreement is made under the authority granted to the Department by the North Carolina General Assembly including, but not limited to, the following applicable legislation: General Statutes of North Carolina (NCGS) Section 136-66.1, Section 136-66.3, Section 136-18 (24) and (27), Section 20-169, Section 160A-296 and Section 297, to participate in the planning and construction of the Project approved by the Board of Transportation for the safe and efficient utilization of  transportation systems for the public good; and,  WHEREAS, the Department and the County have agreed that the jurisdictional limits of the Parties, as of the date of the awarding of the contract for the construction of the above-mentioned Project, are to be used in determining the duties, responsibilties, rights and legal obligations of the parties hereto  for the purposes of this Agreement; and,  WHEREAS, the parties to this Agreement have approved the construction of said Project with cost  participation and responsibilities for the Project as hereinafter set out.  Agreement ID; #9098  1    NOW, THEREFORE, the parties hereto, each in consideration of the promises and undertakings of the other as herein provided, do hereby covenant and agree, each with the other, as follows:  SCOPE OF PROJECT  1. The Project consists of the construction ofa a pathway that will connect the sidewalk on existing  Bridge No. 22 to the greenway below it (hereinafter the' "Project").  PROCUREMENT OF SPECIALIZED SERVICES  2. lfthe County causes the professional engineering services required by this Agreement to be performed by contracting with a private engineering firm and seeks reimbursement for said  services under this agreement, iti is agreed as follows:  A. The County shall ensure that an engineering firm is obtained through an equitable selection process and that prescribed work is properly accomplished in a timely manner, at aj just and  reasonable cost.  B. The County, when procuring architectural, professional and engineering services, must adhere to North Carolina Department of Transportation Policies and Procedures for Major Professional or Specialized Services Contracts. This policy conforms to N.C.G.S. 143-64,  Parts 31 and 32.  . The County shall submit all professional services contract proposals to the Department for review and approval prior to execution of the professional services contract by the Counfy. In the event that the professional services contract proposal (engineering) exceeds $30,000, a pre-negotiation audit must be requested from the Department's External Audit Branch. A pre- negotiation audit ofa a contract under $30,000 will be performed by the Department's External  Audit Branch if the County requests it.  D.F Reimbursement for construction administration costs cannot exceed fifteen percent (15%) of the actual construction contract cost. This applies top private engineering firms and/or work performed by the County. Ift the County elects to procure a private consulting firm to conduct Project administration, the County shall be responsible for submitting the consulting firm's proposal to the Division Engineer for review and approval. The County, and/or its agent,  Agreement ID #9098  2    shall perform Project administration in accordance with all Departmental policies and  procedures.  E. All work shall be prepared and submitted using computer software and applications approved by the Department and compatible with departmental equipment and programs. F. Small Professional and Engineering Services Requirements: Any contract entered into with another party to perform work associated with the requirements of this agreement shall contain appropriate provisions regarding the utilization of Small Professional Services Firms (SPSF). This policy conforms with the SPSF Guidelines as approved by the NC Board of Transportation, These provisions are incorporated into this Agreement by reference ww.nedolor/dohlpeconsinuclnsicontraclsp2006sp/municipalhtm!  The County shall not advertise nor enter into a contract for services performed as part of this Agreement, unless the Department provides written approval of the advertisement or  the contents of the contract.  Ifthe County fails to comply with these requirements, the Department will withhold  funding until these requirements are met.  PLANNING AND DESIGN  3. The County, and/ori its consultant, shall prepare the environmental and/or planning document and obtain any environmental permits needed for the Project. All work shall be done in accordance  with departmental standards, specifications, policies and procedures.  4. The County shall design and prepare the plans and specifications for the Project, in accordance with the Department's standard practices, regulations and guidelines fort transportation improvements. The Department shall review and approve Project plans and specifications.  UTILITIES  5. The County, without any cost or liability whatsoever tot the Department, shall relocate and adjust all utilities in conflict with the Project. All utility work shall be performed in a manner satisfactory to and in conformance with rules and regulations of the Department prior to the County beginning construction of the Project. The County shall make all necessary adjustments to house or lot  Agreement ID# #9098  3    connections or services lying within the right of way or construction limits of the Project, whichever is greater, regardless of ownership of the connections or services. Any encroachment agreement and/or permits required fort the Project must be obtained from the Division Office. All work shall be performed in accordance with the Department's approved Utility Relocation Policy  and standard procedures for utilityi improvements.  RIGHT OF WAY  6. The County, at no expense or liability whatsoever tot thel Department, shall be responsible for acquiring any needed right of way and/or permanent easements required for said Project. If the Project is not to be constructed within the existing right of way, the County will be responsible for any additional right of way or easements. Acquisition of right of way shall be accomplished in accordance with applicable policies, guidelines, statutes and the North Carolina Department of  Transportation Right of Way Manual.  The County shall remove from said right of way all obstructions and encroachments of any kind or character (including hazardous and contaminated materials). The County shalli indemnify and save harmless the Department from any and all claims for damages that might arise on account of said right of way acquisition, and construction easements for the construction of said Project.  CONSTRUCTION  7. The County shall construct, or cause to be constructed, the Project in accordance with the plans ands specifications of said Project as filed with, and approved by, the Department. The County shall enter into ands shall administer thé construction contract for said Project and the procedures  set out herein below shall be followed:  A. Prior to advertising the Project for construction bids, the County or its agents, shall submit for approval by the Department, the final construction plans, the total contract proposal, and an estimate of the Project costs tot the Division Engineer. Bids received along with proper documentation of Municipal approval shall be submitted to the Division Engineer for review and approval by the Department prior to the contract being awarded by the County. Upon award of the Project, the County shall provide the Division Project Manager copies oft the  executed contract and sets of plans as requested.  Agreement ID #9098  4    B. The County shall follow Department regulations, and North Carolina General Statutes regulations pertaining to bid procedures ini the award of the contract and purchases. The County shall note enteri into any contractual agreement for any phase oft the Project without C. The construction engineering and supervision will bet furnished by the County. Said work shail be accomplished in accordance with terms set out in Provision #2 ofi this Agreement. D. The Department's Division Engineer shall have the right toi inspect, sample, test, and approve or reject any portion of the Project being performed by the County or the County's contractor, to ensure compliance with the provisions of this Agreement. The Department will furnish the County with any forms that may be needed in order to follow standard Departmental practices  prior written approval from the Department.  and procedures ini the administration and performance oft the contract.  E. The County shall sample and test all materials in reasonable close conformity with the Department's Guide for Process Control and Acceptance Sampling and Testing. The  Division Engineer shall be provided a copy of the testing results.  F. During construction of the Project, if any changes in the plans are necessary, such changes must be approved by the Division Engineer prior to the work being performed.  G. Alln materials incorporated in the Project and workmanship performed by the contractor shall bei in reasonable close conformity with the Standards and Specifications of the Department. H. Upon completion of the Project, the County shall furnish the Division Engineer with complete  sets of' "Plan of Record" and/or "As Built" plans as requested.  Prior to thet final acceptance and payment by the Department, the Division Engineer shall make at final inspection of the completed work. The Division Engineer willl be responsible for  final acceptance of the completed work on behalf of the Department.  J. During construction of the Project, the County shall provide and maintain adequate barricades, signs, signal lights, flagmen, and other warning devices for the protection of traffic in conformation with standards and specifications of the Department and the current edition of the Manual on Uniform Traffic Control Devices for Streets and Highways published by the  Federal Highway Administration.  Agreement ID: #9098  5    K. Int the event the Project is not let to contract within six (6) months after receiving final approval of construction plans and proposals from the Department, the County shall be responsible for documenting tot the Department justification for project delay and that the Project remains in compliance with thet terms of this Agreement, the approved plans and  specifications, and current codes.  L. The County shall complete construction ofi the Project, in accordance with the terms of this Agreement within One year(s) of execution of this Agreement. Ift the County has not completed its responsibilities to the satisfaction of the Department, including satisfactory progress of the various phases of the Project, the unexpended balance of funds may be recalled by the Department and assigned to other Projects by the Board of Transportation and the County shall reimburse costs incurred by the Department associated with the Project.  CONSTRUCTION SUBCONTRACTOR GUIDELINES  8. Any construction contract entered into with another party to perform work associated with the requirements of this Agreement shall contain appropriate provisions regarding the utilization of Minority Businesses and Women Businesses as required by GS 136-28.4 and the North Carolina  Administrative Code.  A. The Department will provide the appropriate provisions to be contained in those contracts.  Those provisions are available on the Departments website. at tps/connect.ncdotgowproectsyConracsPagesLGA-Projects.asPk B. No advertisement shall be made nor any contract be entered into fors services to be performed as part of this Agreement without prior written approval of the advertisement or  contents of the contract by the Department.  C.F Failure to comply with these requirements will result ini funding being withheld until such time  as these requirements are met.  FUNDING  9. Subject to compliance by the County with the provisions set forth in this Agreement, and the availability of funds, the Department shall participate in the actual Project costs up to ai maximum amount of $56,000 (estimated costs are $70,000). Costs which exceed this amount shall be  Agreement ID: #9098  6    borne by the County. Reimbursement to the County shall be made upon approval of thei invoice by the Department's Division Engineer and the Department's Fiscal Section.  A. The County may bill the Department for actual costs bys submitting an itemized invoice and requested documentation to the Department. Reimbursement shall be made upon completion. By submittal of saidi invoice, the County certifies that it has adhered to all applicable state laws and regulations as set forth in this Agreement.  B. Force account work is only allowed when 1) there is ai finding of cost effectiveness fort the work to be performed by some method other than contract awarded by competitive bidding process, and 2) the force account work is in compliance with NC General Statute 143-135, found at www.ncleg.netgascriplsySiatutes/Statutes-asp. Written approval from the Division Engineer is required prior to the use of force account byt the County. Said invoices forf force account work shall show a summary of labor, labor additives, equipment, materials and other qualifying costs in conformance with the standards for allowable costs set forth in Office of ntp/wnwwnterouse.owembercubs a087 2004/). Reimbursement shall be based on actual cost incurred with the exception of equipment owned by the County or its Project partners. Reimbursement rates for equipment owned by the County ori its Project partners cannot exceed thel Department's rates in effect for the time period in which the worki is  Management and Budget (OMB) Circular A-87  performed.  Ina accordance with OMB Circular A-133, "Audits of States, Local Governments and Non- intp/ww.whitehouse.ovlistes.delautfleslombassets/a133a133 revised 2007.pdf), the County shall arrange for an annual independent financial and compliance audit of its fiscal operations. The County shall furnish the Department with a copy of the annual independent audit report within thirty (30) days of completion of the report, but not later than nine (9)  Profit Organizations"  months after the County's fiscal year ends.  D. The County shall maintain all books, documents, papers, accounting records, and such other evidence as may be appropriate to substantiate costs incurred under this Agreement. Further, the County shall make such materials available at its office at all reasonable times during the contract period, and for five (5) years from the date of final payment under this Agreement, fori inspection and audit by the Department's Fiscal Section.  E. The County agrees that it shall bear all costs for which iti is unable to substantiate actual  costs. Agreement ID: # 9098  7    F. Failure on the part of the County to comply with any oft these provisions will be grounds for G.A Alli invoices associated with the Project must be submitted within six months of the completion of the Project to be eligible forr reimbursement by the Department.  the Department toi terminate participation in the costs of the Project.  H. The Project must progress in a satisfactory manner as determined by the Department. If the Project does not remain active, the Department reserves the right to de-obligate said funding. The expenses incurred by the Department for reviews, approvals, inspections and other tasks set forth in this Agreement are an eligible Project cost and charged to allocated Project  funding.  TRAFFIC  10. All traffic operating controls and devices shall be established, enforced, and installed in accordance with the North Carolina General Statutes, thel latest edition of the "Manual on Uniform Traffic Control Devices for Streets and Highways", the latest edition of the "Policy on Street and Driveway Access to North Carolina Highways", and maintained and controlled by the Department  upon completion of the Project.  MAINTENANCE  11. Upon completion of the Project, only those improvements within the state owned right of way shall be considered on the State Highway System and owned and maintained by the Department. 12. The County, at no expense or liability to the Department, shall be responsible for maintenance of  the pathway.  ADDITIONAL PROVISIONS  13. The County shall comply with Title VI of the Civil Rights Act of 1964 (Title 49 CFR, Subtitle A, Part 21) and related nondiscrimination authorities. Title' VI and related authorities prohibit discrimination on the basis of race, color, national origin, disability, gender, and age in all  programs or activities of any récipient of Federal assistance.  Agreement ID: # 9098  8    14. This Agreement is solely for the benefit of thei identified parties to the Agreement andi is not intended to give any rights, claims, or benefits to third parties or to the public at large. 15. Iti is the policy of the Department not to enter into any agreement with parties that have been debarred by any government agency. By execution of this Agreement, the County certifies, that neither it nor its agents or contractors are presently debarred, suspended, proposed for debarment, declared ineligible or voluntarily excluded from participation in this transaction bya a  governmental department or agency.  16. The County shall certify to the Department compliance with all applicable State laws and regulations and ordinances and shall indemnify the Department against any fines, assessments oro other penalties resulting from noncompliance by the County or any entity performing work  under contract with the County.  17. The County is solely responsible for all agreements, contracts, and work orders entered into or issued by the County for this Project. The Department is not responsible, for any expenses or obligations incurred for the Project except those specifically eligible ini the terms of this Agreement. However, at no time shall the Department reimburse the County costs which exceed  the total funding for this Project.  18. The County will indemnify and hold harmless the Department and the State of North Carolina, their respective officers, directors, principals, employees, agents, successors, and assigns from and against any and all claims for damage and/or liability in connection with the Project activities performed pursuant to this Agreement including construction of the Project. The Department shall not be responsible for any damages claims, which may bei initiated by third parties. 19. The Department must approve any assignment or transfer of the responsibilities of the County set  forth ini this Agreement to other parties or entities.  20. Ifthe County decides to terminate the Project without the concurrence of the Department, the County shall reimburse the Department one hundred percent (100%) of all costs expended by the Department and associated with the Project. Any notification of termination of this Project shall be in writing to the other parly. Reimbursement to the Department shall be made in one lump sum payment within sixty (60) days of billing. Al late payment penalty and interest shall be charged on any unpaid balance due in accordance with G.S. 147-86.23 and G.S. 105-241.21.  Agreement ID # 9098  9    21. In compliance with state policy, the County, and/or its agent, including all contractors, subcontractors, or sub-recipients shall have a Conflict of Interest Policy and adhere to the Department's Women Business Enterprise (WBE) and Minority Business Enterprise (MBE) policy which requires goals to be set and participation to be reported, as more fully described in the  Subcontractor Guidelines section of this Agreement.  22. A copy or facsimile copy of the signature of any party shall be deemed an original with each fully executed copy of the Agreement as binding as an original, and the parties agree that this Agreement can be executed in counterparts, as duplicate originals, with facsimile signatures sufficient to evidence an agreement to be bound by the terms of the Agreement.  23. Allt terms and conditions of this Agreement are dependent upon, and subject to, the allocation of funds fort the purpose set forth in the Agreement and the Agreement shall automatically terminate  iffunds cease to be available.  22.By Executive Order 24, issued by Governor Perdue, and N.C. G.S.S 133-32, iti is unlawful for any vendor or contractor (i.e. architect, bidder, contractor, construction manager, design professional, engineer, landlord, offeror, seller, subcontractor, supplier, or vendor), to make gifts or to give favors to any State employee of the Governor's Cabinet. Agencies (i.e., Administration, Commerce, Environmental Quality, Health and Human Services, Information Technology, Military and' Veterans Affairs, Natural and Cultural Resources, Public Safety, Revenue, Transportation,  and the Office of the Governor).  23.T IS UNDERSTOOD AND. AGREED that the approval of the Project by the Department is subject to the conditions of this Agreement and that no expenditure off funds on the part of the Department will be made until the terms of this Agreement have been complied with on the part of the County.  Agreement ID: # 9098  10    IN WITNESS WHEREOF, this Agreement has been executed, in duplicate, the day and year heretofore set out, on the part of the Department and the Macon County by authority duly given.  L.S.ATTEST: BY: TITLE:  MACON COUNTY BY: TITLE: DATE:  "N.C.G.S. S 133-32 and Executive Order 24 prohibit the offer to, or acceptance by, any State Employee of any gift from anyone with a contract with the State, or from any person seeking to do business with the State. By execution of any response int this procurement, you attest, for your entire organization andi its employees or agents, that you are not aware that any such gift has been offered,  accepted, or promised by any employees of your organization."  This Agreement has been pre-audited int the manner required by the Local Government Budget and Fiscal Control  Act.  (SEAL)  (FINANCE OFFICER) Federal Tax Identification Number  Remittance Address: Macon County  DEPARTMENT OF TRANSPORTATION  BY: DATE:  (CHIEF ENGINEER)  PRESENTED TO THE BOARD OF TRANSPORTATION ITEM O:  Agreement ID: # 9098  11    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Sheriff SUBJECT MATTER: Courthouse Security COMMENTS/RECOMMENDATION:  SheriffRobert Holland will discuss proposals which have been submitted for additional security related improvements to the Macon County Courthouse.  Attachments Agenda Item 10C  X Yes  No    SMS Integration Proposal1 Proposal 2 Proposal 3 Proposal 4 Proposal 5 Proposal 6 Proposal7 7 Proposal 8 GovDirect Proposal1  Monitor' Viewing Stations Exit Door Audible Alarm System Secured Courtroom Camera Relocation and Troubleshooting of Cameras and DVR's. Rewiring of the gate at the back of the Courthouse "Sally Port" area. AXIS camera and Speco NVR installation for X-Ray Machine locations and stairwell. AXIS camera tol bei installed at the smoking area outside wall fori the "Sally Port" parking area. AXIS cameras to bei installed ont the outside wall for the "Sally Port Gated Parking Area and Breezeway" on the Annex Building. Secured Courtroom Access Control  3,318.80 982.00 1,120.00 1,220.00 999.00 1,307.49 2,706.98 2,815.00  NAS Storage will be used for storage ofs security footage (NCPA Contract Pricing)  19,933-76  Total  34,403.03     INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 1  5 West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  N Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following DVR/NVR Monitor Viewing Stations solution for the County Courthouse. Macon County Maintenance will  800.677.4350 install monitor mounts, monitors and provide power to the  desired locations.  4 lin 4 out VGA Splitters 4 VGA Baluns 1 Cat5e Wire 4 100' VGA Cables 4 15' VGA Cables 3' VGA Cables Misc. Supplies Labor. I N.C. Sales Tax  $ 700.00 $ 640.00 5 100.00 382.80 $ 60.00 $ 96.00 $ N/C $1,340.00 $ 224.02  Security/Fire Camera/Video Access Control 8 Telephony Phone Systems ITS Security Data Wiring AV/Sound  Total Estimate: P.O.# required.  $3,542.82  Balance due upon completion  $3,542.82  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:   INTEGRATION "From the Mountains to the. Sea" Serving NCSC GA for Over 30 Years     INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 2  5V West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  NN Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following Exit Door Audible Alarm System. Program and Train as necessary. SMS will also program into the alarm alert thru the existing keypad as a trouble, ifnecessary.  800.677.4350 system, when the three exit doors are opened a tone will also  3 STI Exit Stoppers Labor. N.C. Sales Tax  $ - 315.00 $ 552.00 $ 66.29  Security/Fire Camera/Video Access Control Telephony Phone Systems ITS Security Data Wiring AV/Sound  1 Misc. Supplies (Wire, batteries, Conduit etc.)$ 115.00  Total Estimate: P.O.# required.  $1,048.29  Balance due upon completion  $1,048.29  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:  S INTESRATION "From the Mountains to the Sea" Serving NCSC GA for Over: 30 Years     INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 3  51 West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  N Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following Secured Courtroom Camera Relocation and Troubleshooting of Cameras and DVR's. SMS  800.677.4350 recommends using 5 oft the existing cameras in the secured  courtroom and reusing cameras from the courtroom to use for any cameras that need to be replaced on the existing Digital Video Recorders. Once SMS preforms this work we will be able to submit a proper proposal for an upgrade or replacement  Security/Fire Camera/Video  ofequipment ifi necessary.  THIS LABOR PRICE IS A NOT TO EXCEED for the work  Access Control described above.  Telephony Phone Systems ITS Security Data Wiring AV/Sound  1 Labor. I N.C. Sales Tax  $1,120.00 $ 75.60  Total Estimate: P.O.#r required.  $1,195.60  Balance due upon completion  $1,195.60  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:  NTEGRATION "Fromi the. Mountains to the Sea" Serving NCS SCGA for Over: 30 Years     INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 4  5 West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  N Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following Rewiring of the gate at the back ofthe Courthouse "Sally Port" area. Macon County Maintenance  800.677.4350 will install all Conduit necessary.  1 Wire and misc. supplies Labor. 1 N.C. Sales Tax  $ 100.00 $ 1,120.00 $ 82.35  Security/Fire Camera/Video Access Control Telephony Phone Systems ITS Security Data Wiring AV/Sound  Total Estimate: P.O.# required.  $1,302.35  Balance due upon completion  $1,302.35  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:   a -S mA INTEGRATION "From the Mountains to the, Sea" Serving NC: SC GA for Over 30 Years    5 INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 5  5V West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  N Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following AXIS camera and Speco NVR installation for X-RAY Machine Locations and Stairwell. Equipment wiring to central locations back to Security Closet.  800.677.4350 provided by Macon County. Macon County to provide Cat5e  1 Wire and misc. supplies 7 Cat5e Couplers I Labor. N.C. Sales Tax  $ 50.00 $ 49.00 $ 900.00 $ 67.43  Security/Fire Camera/Video Access Control Telephony Phone Systems ITS Security Data Wiring AV/Sound  Total Estimate: P.O.# required.  $1,066.43  Balance due upon completion  $1,066.43  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:  NT e G RATION "From the Mountains to the Sea" Serving NCSC GA for Over 30 Years     INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 6  5 West Main Street Franklin, NC. 28734  Franklin, NC Statesville, NC  NN Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following AXIS camera to be installed at the smoking area outside wall for the "Sally Port" parking area. SMS  800.677.4350 will integrate this camera into the client provided Speco NVR.  This proposal is optional.  Axis Dome Camera M3037-PVE  $ 857.49 $ 25.00 $ 25.00 $ 400.00 $ 88.26  Security/Fire Camera/Video Access Control Telephony Phone Systems ITS Security Data Wiring AV/Sound  Cat5e Wire Misc. Supplies Labor. N.C. Sales Tax  Total Estimate: P.O.# required.  $1 1,395.75  Balance due upon completion  $1 1,395.75  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:  7  INVEGHAYION "From the Mountains to the Sea" Serving NC SCGA for Over: 30 Years    F INTEGRATION  Macon County Sheriff's Department  12-19-19 Proposal 7  5 West Main Street Franklin, NC.28734  Franklin, NC Statesville, NC  NI Myrtle Beach, SC After a site survey and design conversation, SMS recommends  the following AXIS cameras to be installed on the outside wall for the "Sally Port Gated Parking Area and these cameras into the client provided network switch for  800.677.4350 Breezeway" on the Annex Building. SMS will integrate  Speco NVR.  Security/Fire Camera/Video Access Control Telephony Phone Systems ITS Security Data Wiring AV/Sound  2 Axis Dome Camera M3037-PVE  1,714.98 $ 42.00 $ 50.00 $ 900.00 $ 182.72  1 Cat5e Wire 1 Misc. Supplies Labor. N.C. Sales Tax  Total Estimate: P.O.#r required.  $2,889.70  Balance due upon completion  $2,889.70  Submitted by: Mark D'Ascoli, R.S.M., NC, SC & GA.  Accepted by:  Date:  MS INTEGRATION "From the Mountains to the Sea" Serving NCSC GA: for Over 30 Years    e Macon County Sheriff's Office  January 7, 2020  INTEGRATION  5V West Main Street Franklin, NC28734 .4-200.25.492104  Secured Courtroom Access Control Purchase Proposal  Franklin, NC  Gainesville, GA After a site survey and discussion, SMS recommends the following solutions for  NN Myrtle Beach, SC your. Access Control System:  1RS2 MR52-Two Portal, Two Reader Interface Module  $ 562.00 $ 342.00 $ 135.00 $ 10.00 $ 20.00 $ 70.00 $ 20.00 190.01 $3,005.01  2 Slimline Wiegand Readers 1Door Contact 1Enclosure 1Misc. Wire (22/2,22/6etc.) 1Misc. Supplies 1Tax Total: P.O.#] Required. Due upon completion:  800.677.4350 1Rofu 1704-05 Electric Strike  Security/Fire Camera/Video Access Control Telephony  $3,005.01  This includes all equipment, taxes, and labor. Includes programming and  Phone Systems training for All users managing this Access Control System. All parts are  covered by a 90-day manufactures warranty.  ITS Security Data Wiring AV/Sound  Accepted by:  Date:  Submitted by: Mark D'Ascoli, Regional Sales Manager, NC,S SC & GA.    INTEGI RATION "From the Mountains to the Sea" Serving NCSC GA for Over 30 Years    Macon County - NC NAS Storage Quote December 05, 2019  Building Solutions Every Day  GovDirect  SOLUTIONS EVERYDAY  Woman Owned  Brian Robbins TechnicalAccount Manager 1-888-TOUGH31 (sales) 704-795-8645 (direct) 727-754-2688 (main) 704-795-8645 (fax) www.govdirect.com bropons@goydirectcom    600 Cleveland. Street Suite 1100 Clearwater, FL3 33755 Gov Direct -  GovDirect  BUILDING SOLUTIONS EVERY DAY  Quote ID: GovD.043976 Prepared For: Lindsay Leopard Macon County NC 51 West Main Street Frankin NC: 28734 NCPA Contract Pricing Hardware MFP# 4GE-R2-US  Date: Thursday, December 05, 2019 Expires: Saturday, January 04, 2020  Ship To: Lindsay Leopard Macon County- NC 5V West Main Street Frankin NC: 28734  Bill To: Lindsay Leopard Macon County- NC 5West Main Street Frankin NC 28734  Prepared By: Brian Robbins 727-754-2688 biopons@godirectcom  GovDirect is listed under Synnex Corporation on this contract.  Description  Qty 1  Priçe $6,383.04  Ext. Price $6,383.04  TS-EC2480U-E3- QNAP 24-bay High Performance Unified Storage with Built-in  10GbE Intel Xeon Quad-core (4 Core) 4 GB RAMI DDR3 SDRAM- Serial ATA/600 Controller RAID Supported 0, 1,5, 6,10, JBOD-24) x Total Bays -24x2.5/3.5" Bay 2xT Total Max: 24 Drives. 614TB Drives in RAID 6= 56TB of usable DDR3 SDRAM- 1600 MHz OR7COOPC2O-ECC: QNAP Mounting Rail Kit for Server- 77.16 Ibl Load Capacity QNAP 12G SAS Dual-wide-port Storage Expansion Card- USA/CANADA ONLY 5YR ADV SVC SVCSF/TS-EC2480U-  Slot(s) - 10 Gigabi  storage with 2s spare 14TB drives.  RAM-8GDR3EC- QNAP 8GB DDR3 ECC RAMI Module 8 GB (1x8GB)  4 1 1 1 8 Hardware Subtotal  $192.00 $162.24 $383.04 $4,309.44 $550.00  $768.00 $162.24 $383.04 $4,309.44 $4,400.00  LD-1600 RAIL-A02-90 SAS-12G2E ARS5-TS- EC2480U-E3- 4GE-R2  DIMM- - OEM  12Gb/s SAS E3-4GE-R2  ST14000NE0008 RONWOLF PRO 14TB: 3.51 NAS DRIVE  Optional Service  MFP#  Description:  Qty 1  Price $3,500.00  Ext. Price $3,500.00 $3,50000  GOVD-SERVICE NAS Pre-configuration  Optional Service Subtotal  December 05, 2019  Quote ID: GovD.043976  Page 2/3    600 Cleveland. Street Suite 1100 Clearwater, FL33755 Gov Direct  GovDirect  BUHLDING: SOLUTIONS EVERY DAY  Quote Summary Description  Hardware Optional Service Subtotal Shipping Tax Total  $16,405.76 $3,500.00  242733  All prices and descriptions are subject to change without notice. This contract for sale wille existu unless and until one oft thef following specifications of any subsequent contract.. All products are subject to ofi invoice date. Those approved returns may be subject to a restocking  price list is a quotation only and is not an order or offer tos sell. No  or2.)an orderi is place on-line and accepted by GovDirect or 3.)ay occur: written 1.)a purchase order has beeni issued by you anda accepted by GovDirect not be relied upon as the price at which GovDirect will accept an offer to proposal is accepted by you. The prices contained in this list may writing. Product specifications may be changed by the manufacturer without purchase notice. products unless expressly agreed tol by GovDirect in applicable taxes. Sales tax will be included on the invoice. Products are availability non-returnable ther manufacturer. Prices quoted may not include exceed 30 days from date ofi invoice. Questions about these and othert terms fee. Payment terms, unless otherwise statedi in writing, shall not days  from Itis your responsibility to verify product conformance to unless approvedi in writing by GovDirect within 30 and conditions should be) your sales representative.  December 05, 2019  Quote ID: GovD.043976  Page 3/3    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Administration SUBJECT MATTER: Fiscal Year 2020-2021' Budget  COMMENTS/RECOMMENDATION:  County Manager Derek Roland will request the board to consider establishing a date and time for the Fiscal Year 2020-2021' Budget Kickoff  Meeting.  Attachments Agenda Item 11A  Yes  XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Finance  SUBJECT MATTER: Fiscal Year 2019-2020' Audit Contract  COMMENTS/RECOMMENDATION:  Finance Director Lori Hall will request approval of the Fiscal Year 2019-  2020' Audit Contract with Martin Starnes and Associates.  Attachments X Yes Agenda Item 11B  No    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 9/2019  The Governing Board  Board of Commissioners of Primary Government Unit (or charter holder) Macon County, NC and Discretely Presented Component Unit (DPCU) (fa applicable) N/A  Primary Government Unit, together with DPCU (ifa applicable), hereinafter referredi to as Govemnmental 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 06/30/20  Audit Report Due Date 10/31/20 Must be within four months off FYE  hereby agree as follows:  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit 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. If 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 oft the Office of State Auditor (OSA) and the Local Government Commission (LGC). Ift the audit requires a federal single audit performed under the requirements found in Subpart F of the Uniform Guidance (S200.501), it is recommended that the Auditor and Governmental Unit(s) jointly agree, in advance of the execution of this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform 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  CONTRACT TO AUDIT ACCOUNTS  Rev. 9/2019  3. Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in a timely manner with the requests of This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the. Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully If this audit engagement is subject toi the standards for audit as defined in Government Auditing Standards, 2011 revisions, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Government. Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report toi the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. Ift the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a If the audit engagement is not subject to Government Accounting Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail toi include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this 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 of fiscal year end. Ifi 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. Itis agreed that GAAS include a review oft the Governmental Unit's (Units') systems of 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 oft the. AICPA Professional Standards (Clarified). The Auditor shall file a copy of that 8. All local government and public authority contracts for audit or audit-related work require the approval oft the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's (Units')records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is not required on contracts and invoices for system improvements and 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 returnedto  the group auditor in accordance with AU-6 $600.41- -8 $600.42.  4.  explained in an attachment to this contract.  5.  peer review analysis that may result in additional contractual requirements.  contract or in an amendment.  the Secretary of the LGC for approval.  report with the Secretary of the LGC.  similar services of a non-auditing nature.  9.  Page 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 9/2019  the Auditor to present tot the Governmental Unit(s) for payment. This paragraph is not applicable to 10. Inc consideration of the satisfactory performance of the provisions oft this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary 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. If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC staff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Managements Discussion and Analysis, (b) the financial statements and notes oft the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s)or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. If 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 ofi 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 toi the Secretary of 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 toi fulfill secondary market disclosure requirements oft the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements, those corrections shall be provided within three business days of notification unless another deadline is agreed to by 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval byt the  contracts for audits of hospitals.  State Board of CPA Examiners (see Item 13).  bond documents.  accompany the audit report upon submission to LGC Staff.  LGCstaff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.9/2019  Secretary oft the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing, on the Amended LGC-205 contract form and pre-audited ift 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 in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change toi the audit contract shall be effective unless approved by the Secretary of the LGC, the Governing Board, and the Auditor. 17. Acopy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit services, shall bei incorporated by reference as ifi fully set forth herein as part oft 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 of this contract are specifically deleted in Item 28 oft this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject toi the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. Ifas 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 parent 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 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall  or both as may be agreed upon by the Governing Board and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract. submitted in PDF format to the Secretary of the LGC.  the Governmental contract is approved.  notify  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 to the Auditor (if applicable), and (c) no termination 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or default on 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the  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. 9/2019  26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any suDcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. 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. Ift 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, All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to charter school contracts only: No indebtedness of any kind incurred or created by the charter school shall constitute an indebtedness oft the State or its political subdivisions, and no indebtedness of the charter school shall involve or be secured by the faith, credit, or taxing power of the State or its 29. All of the above paragraphs are understood and shall apply to this contract, except the following  NCGS Chapter 64, Article 2.  must be included int the audit workpapers.  person identified as having the appropriate SKE for the Governmental Unit.  subdivisions.  political  numbered paragraphs shall be deleted (See Item 16 for clarification).  30. 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 htps.www.nctreasureasurer.comsgPages/Audit-Forms-and. 31. All communications regarding audit contract requests for modification or official approvals will be sent 32. Modifications to the language and terms contained in this contract form (LGC-205) are notallowed.  Resources.aspx.  to the email addresses provided on the signature pages thati follow.  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 9/2019  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Governmental Auditing Standards, ,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit Third Party Ifa applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented to the LGC without this information will be not be approved.  results of these services: Name: Lori Carpenter  Title: Finance Director  Email Address: Ihall@maconnc.org  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 bei 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 total of the stated fees below. If the current contracted fee is not fixed in total, invoices for services rendered may be approved for up to 75% of the prior year billings. Should the 75% cap provided below conflict with the cap calculated by LGC staff based on the prior year billings on file with the LGC, the LGC calculation prevails. All invoices for services rendered in an audit engagement as defined in 20 NCAC 3. .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits  LGC. See Items 8 and 13 for details on other allowable and excluded fees.  ofh 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 (nota 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 $50,850.00 DPCU FEES (if applicable) N/A $ $ $ $ $ Page 6  $ See fee section of engagement letter  Audit Fee    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 9/2019  SIGNATURE PAGE AUDIT FIRM  Audit Firm*  Martin Stames & Associates, CPAs, P.A. Amber Y.1 McGhinnis Date* 01/03/20  Authorized Firm Representative (typed or printed)* Sigpature*  Tnlalnln Email Address* gPhamiémarinstamcscon  GOVERNMENTAL UNIT  Governmental Unit* Macon County, NC  Date Primary Govemment Unit Governing Board Approved Audit Contract* 6513X090511C4e. Mayor/Chairperson (typed or printed)* James Tate, Chairman Date  Signature* Email Address m.tate@macomnc.org  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1)or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited in the manner required by The Local Government Budget and Fiscal  Control Acto or by the School Budget and Fiscal Control Act. Primary Governmental Unit Finance Officer* (typedo orp printed Signature*  Lori Carpenter, Finance Director Date of Pre-Audit Certificate*  Email Address* hall@maconnc.org  Page7of8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-DPCU (complete only if applicable)  Rev. 9/2019  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved Audit Contract* (Ref: G.S. 159-34(a) or G.S. 115C-447(a)) DPCU Chairperson (typed or printed)*  Signature* Email Address*  Date*  Chair of Audit Committee (typed or printed, or' "NA") Signature  N/A Date  Email Address  DPCU - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited ini the manner required by The Local Govemment. Budget and Fiscal  Control Act or by the School Budget and Fiscal ControlA 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 8of8    KWH  Koonce, Wooten & Haywood,UP  CERTHEDP PUDtic AGCOUNIANTS  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 acçounting and auditing praçtice of Martin Siarnes & Associates CPAS; P.A. (the firm) in effect fort 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 in a System Review as described in the Standards may. be found at wacpopaummar. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, ifa any, are  Institute of Certified Public Accountants (Standards).  evaluated by a peer reviewer to determine a peer review rating.  Firni's Responsibility  The firmi is responsible for designing as system of quality çontrol. and çomplying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm. is also responsible for evaluating actions toj promptly. remediaté engagements' deemed as not performed or reported in çonformity with professional- standards, whenappropriate, ànd fort rémediating weaknesses in its system of quality control,  ifany.  Peer Reviewer's Responsibility therewith based on our review. Required Selections and Considerations  Our responsibility is to express: an opinion on the. design of the systen:: of quality control and. the firm's compliance  Engagements. selected for review included engagements performed under. Govermment Auditing Standards, including As part of our peer review, we considered réviews by regulatory entities as communicated by the firm; if applicable, in  compliance. audits under the Single Audit Act and an audit of ane employée. benefit plan.  determining the nature and extent of our procedures.  Opinion  Inc our opinion, thes system ofquality control fort the accounting and auditing practice ofl Martin 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 assurançe of performing and reporting inçonformity with applicable professional. standards in all material respects. Firms can receive. a rating of! pass, pass with deficiency(ies) orj fail, Martin Starnés. & Associates CPAs, P.A. has  recèived aj peer review rating of pass.  Komcei Wolen t Hoyphy LLP  Koonce, Wooten & Haywood, LLP  May 3,2018  Raleigh 4060 Barrett Drive Posi Oftice Box: 17806 Raleigh, Northt Caroilaa 27643. 9193 7829265. 9197 7838 8937FAX  Durham $500 Westgate Drive Suite: 203 Durhans, Morth Carolina 27707 91.9 3543 2584 9.194 4898183FAX  Pittshoro 10 Sanferd Road Post Offige Box 1399 Pinsbora, North Caroiina 27312 919 5475000 9195 5425 5764 FAX    MACON COUNTY BOARD OF COMMISSISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Finance  SUBJECT MATTER: Occupancy Tax Penalties COMMENTSRECOMMENDATION:  Gigi Matthews is requesting for occupancy tax penalties previously assessed  upon Highlands Mountain Real Estate to be waived.  Attachments X Yes Agenda Item 11C  No    HIGHLANDS MOUNTAIN. REALE ESTATE, LLC 154 BEVERLY DRIVE METAIRIE, LA 70001 504-835-6913 CELL: 504-289-6559 e-mail: digMats-@gmail.com  October 29, 2019  Macon County Board of commissioners 5West Main St. Franklin, NÇ 28734 RE: Penalty abatement Room Occupancy tax 250 Warren Road Highlands, NC 28741 Dear Sir/Madam,  InJ July.and August of 2019, It filed my sales tax returns late which resulted in $690 in penalties. I'm asking for abatement of these penalties for reasonable çause, l've been filing sales tax returns since Since, the house is only rented a few months every year andi the state of North Carolina taxes are due quarterly, overiooked filingt the montly county returns untillwent to prepare the state return. Whenl  2007 and been in compliance and) my property taxes are always paid timely.  realized the error, I filed. the returns immediately.  Thank you for your consideration.  M Ouaisto  Gigi Matthews, owner    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: Finance  SUBJECT MATTER: Occupancy Tax Penalties COMMENIS/RECOMMENDATION:  Lawrence Young is requesting for occupancy tax penalties previously  assessed upon Highlands Tree House to be waived.  Attachments X Yes Agenda Item 11D  No    Kim Camp From: Sent: To: Cc: Subject:  Lawrence Young sypunpaozegmal.com Tuesday, November 05, 201911:18 AM kcamp@maconncorg Lawrence Young August, 2019  Re: Request for Mitigation of Penalty on Late Occupancy Tax Reports for. Julya and  Ms. Kim Camp Finance Department Macon County Government 51 West Main St. Franklin NC 28734 Dear Kim,  lhave mailed you checks and Occupancy Taxi reports for. July and August, 2019 for my small cabin at 159 Raintree Lane, Highlands, NC: 28741. As discussed, have checked my records for1 these months andt the only thing! can conclude with any integrity ist that Ijust screwed up. lalso did noti file state sales taxi reports for these months but am doing so this week. would request mitigation oft the late filing penalty from the County Commissioners in any amount they deem fair understate that this letter will go to the Commissioners because youe earlier gave me a pass for late payments due to distractions generated by our recovery from Hurriçane Harvey, my diagnosis shortly after! Harvey ofaplastic anemia - myelodysplastic syndrome. and my resulting participation in a clinical trial int the Leukemia Department of M.D. Anderson Cancer Center in Houston. (The clinical trial will continue for the rest ofr myl life so long as it keeps my disease Int thet five years priort to the earlier pass, Ihad a pretty much spotless payment record with your office. Iremember that For whatever difference it makes, lam al Marine who served in' Vietnam in 1966-67 and one other combat zone in 1965. lam on 100% service connected disability from the Veterans Administration due to the referenced disease andi two lappreciate the consideration of this request by the County Commissioners and, as always, appreciate your courtesy,  and reasonable.  from progressing.)  Iwas one day late on one other occasion and promptly paid that penalty.  other service connected disabilities. kindness and professionalism. lawrencerlarylYoung  My Best,  1    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: N/A  SUBJECT MATTER: Community Funding Pool COMMENTS/RECOMMENDATION:  Karen Wallace will present the FY 19-20' Community Funding Pool  recommendations for funding.  Attachments Agenda Item 11E  Yes  XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: January 14, 2020 DEPARTMENT/AGENCY: N/A SUBJECT MATTER: Consent Agenda COMMENTS/RECOMMENDATION:  12A. Minutes oft the December 10, 2019 Regular meeting  12B. Budget Amendments #139-145 12C. Budget Amendment #147  12D. Tax Releases in the Amount of $590.62 for the month of  December  12E. Tax Office Monthly Report  Attachments Agenda Item 12A-12E  X Yes  No    MACON COUNTY BUDGET AMENDMENT  Date:  12/6/2019  AMENDMENT; # DEPARTMENT: HEALTH  139  EXPLANATION: Using Medicaid Cost Settlemént funds to cover fee for FNP acquisition, through Physician Solutions.  ACCOUNT 113511-438551 115145-555106  DESCRIPTION  INCREASE $ 7,500.00 $ 7,500.00  DECREASE  Medicaid Cost Settiement Funds Communicable sease/Contracted Services  REQUESTEDBY DEPARTMENT: HEAD  Cbafe  RECOMMENDED BY FINANCEOFFICER dunlup.  APPROVED BY COUNTYMANAGER  ACTIONE BY BOARDOF COMMISSIONERS Af2020 medfig  APPROVED AND ENTERED ONI MINUTES DATED  CLERK    MACON COUNTYE BUDGET AMENDMENT AMENDMENT# DEPARTMENT EXPLANATION ACCOUNT  140  114370  NANTAHALA! HEALTH FOUNDATION DONAT TON  DESCRIPTION  INCREASE s 37,500.00 $ 28,600.00 $ 5,100.00 $ 3,800.00.  DECREASE  113850 445807 GIFTS/GRANTS DNATTONS-. EMs  114370 556005 COMPUTERSUPPLES 114370 559700 NON-CAPITAL 114370 559101 TRAINING/CONFER  REQUESTED BY DEPARTMENT HEAD RECOMMENDED BYF FINANCE OFFICER APPROVED BY COUNTYMANAGER ACTION BYE BOARD OF COMMISSIONERS APPROVED ENTERED1 & CLERK  Carporta merbn  4/14/2020  ONI MINUTES DATED:    MACON COUNTY BUDGET AMENDMENT AMENDMENT# FROM: Lindsay Leopard DEPARTMENT; Sheriff's Office  HI  EXPLANATION: Donations and Calendar Sales appropriation for Shop witha Cop, MCSO Christmas  Dinner, Operation' Think" Twice, Prime for Life, and Calendars.  ACCOUNT 113850-445800 114310-556024 113344-435015 114310-556024  DESCRIPTION Donations Special Fund Expenses Calendar Sales Special Fund Expenses  INCREASE $4:330.00 $4,330.00 $3,000.00 $3,000.00  DECREASE  REQUESTEDBYI DEPARIMENIHEAD, RECOMMENDEDBY FINANCEOFFICER APPROVED BY COUNTY MANAGER ACTION BYI BOARDO OF COMMISSIONERS APPROVEDAND NERDOAMINUTSDALED  Kaa Mlyta  /1/2070 meiny  CLERK    MACON COUNTY BUDGET AMENDMENT# DEPARTMENT EXPLANATION ACCOUNT  MBONVES 114370 REPAIR EMS AMBULANCE DESCRIPTION  INCREASE DECREASE $ 2,593.00 $ 2,593.00  113839 485000 INSURANCE 114370 556503 VEHICLE REPAIRS & MAINT.  REQUESTED BY DEPARTMENT HEAD RECOMMENDED APPROVED. BY. COUNTY MANAGER ACTION BYE BOARD OF COMMISSIONERS APPROVED & ENTERED ON! MINUTES DATED CLERK    AAL AB4 1A Aanett 4/14412020 mecbns  BYF FINANCE OFFICER    MACONCOUNTYBUDGET, AMENDMENT  AMENDMENTH DEPARTMENT EXPLANATION ACCOUNT  143  South Macon Elementary SchoolE Expansion Project  Transfer funds from contingency for new hot water hèater andl lighting inp pre-k bathrooms at S. Macon.  DESCRIPTION  INCREASE  DECREASE 5,987  464097 580900CONSTRUCTION 464097 579000/CONTINGENCY  5,987  REQUESTED BY DEPARTMENT HEAD 7C RECOMMENDED BYF FINANCE QFFICER APPROVEDI BY. COUNTY MANAGER ACTION BY BOARD OF COMMISSIONERS APPROVED ENTERED & CLERK  LAlnapete 4/74/2020  ON MINUTES DATED  mubny    MACON COUNTY BUDGET AMENDMENT  Date:  1/6/2020  AMENDMENT DEPARTMENT: HEALTH invoices. Per Kim Camp.  144  EXPLANATION: Insurance settlement from Dec 2019. AC truck damage, less deductible, to be used to pay repair  ACCOUNT 113839-485000 114380-556503  DESCRIPTION Insurance Settlement  INCREASE $ 1,586.00 $ 1,586.00  DECREASE  Animal Control/Vehicle Repairs & Maintenance  REQUESTEDBY DEPARTMENTHEAD Lanplee RECOMMENDED BY FINANCE OFFICER Belyp  APPROVED BY COUNTY MANAGER  ACTION BY BOARD OF COMMISSIONERS H/2020 mebyg  APPROVED. AND ENTERED ON MINUTES. DATED  CLERK    MACON COUNTY BUDGBT AMENDMENT  Date:  1/6/2020  AMENDMENT# DEPARTMENT: HEALTH  45  APLAMATION:Ree.Mng new grant money for No Wrong Door/Opioid, Per Tammy Keezer  ACCOUNT 113511-426014 115168-565011  DESCRIPTION Opioid STR Fed Grant No. Wrong Door  INCREASE $ 30,000.00 $ 30,000.00  DECREASE  REQUESTEDBY] DEPARTMENTHEAD RECOMMENDEDI BY FINANCEOFFICER APPROVED BY COUNTYMANAGER ACTION BY BOARD OF COMMISSIONERS APPROVED AND. ENTERED ONJ MINUTES DATED  Lannto  LAlualaptr  4E/2020  morig  CLERK    MACON COUNTY BUDGET  AMENDMENT! 147  FROM: DEPARTMENT EXPLANATION:  John Fay HOUSING  moMeuagetEleR metoms ADDITIONAL FUNDING OF $40,000  ACCOUNT 514088 514088-550001 514088-550201 514088-550203 514088-550205 514088-550206 514088-550207 514088-550701 514088-556031 514088-556034 513831-447249  DESCRIPTION DUKE WEATHERIZATION NEW  LINE ITEM  INCREASE  DECREASE  SALARY MEDICAREFICA HOSPITALIZATION WORKMAN'SCOMPENSATION LIFEINSURANCE RETIREMENT GENERAL COUNTY410K WAPADMIN WAP PROGRAM OPERATIONS DUKE WEATHERIZATION: NEW  40,000 40,000  Total  40,000  REQUESTEDBYI DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVEDBYCOUNIYMANAGER ACTION BY BOARD OF COMMISSIONERS APPROVEDANDENIEREDONMINMINUTESDATED    CLERK    Duke Energy Income Qualified Weatherization Program  Nerth Farrfls Action BOCIATION  Memorandum of Understanding  Schedule A  Duke Energy Income Qualified Weatherization Program Project Funding: Macon County Government:  This Schedule Ai is considered. a part of the Memo OfUnderstanding betweên the North Carolina Community Action Association and Macon County Government èxecuted on March 10, 2015. This schedule Ai is provided to reserve a portion oft the Duké Energy Income Qualified Weatherization Program North. Carolina funding pool for Macon County Government: to bé used to reimburse expenditures incurred as allowed. under the program guidelines. The amount reservedi in this: schedule inr no way limits the remaining NC Funding Pool that: can. be requested by Macon County Governmentas a fixed payment based on completed. weatherization; jobs as funded by DOE, LIHEAP and HARRP Allowed reimbursable expenditures include: Tierland Tier IWeatherization, HVAC Upgrades and/or  programs administered byt the state.  Replacements, and Refrigerator Replacements:  Funding Period: Total Funds Available:  January- -June, 2020 $.40,000  Note:! 5% oft the funding is for administration. Macon County Government will rèceive thet funds spent om each  project upon completion of work ands submission ofi invoice(s).  North Carolina Community Action Association 4428 Louisburg Road, Suite 101 Raleigh, NC27616 Phone: (919) 790-5757 Website: www.nccaa.net Signature of NCCAA Official:  North Garolina ycommunily Action ASSOCIATION AECMREPSESNS  1/8/2020  od  Sharon Goodson, Executive Director of NCCAA  MOU # 0900 - Schedule A    John Fay From: Sent: To: Cc:: Subject: Attachments:  Joel Grocé joelgroce@ncaanet> Wednesday, January 8, 20203:08P PM delolansnilemcocom,  John Fay  Allocated Funds for Duke Energy Income Qualified Weatherization Program Schedule. A Macon County Government Issued 1.8.2020.pdf  Per your call today, Ihave attached the schedule of confirmed funding to cover the $40K of Duke funding that youj plan  to leverage with HARRP funding to install qualified HVAC units in your service territory.  Joel Groce  Director of Finance & Administration North Carolina Community, Action:Association Phone: 919-790-5757 ext. 108 Email: celgroce@ncaanet Website: http/www.ncaanet  The North Carolina Community: Action Association (NCCAA) is a nonprofit, non-partisan organization that advocates on béhalf of North Carolina's! low-income and elderly citizensi to ensure their voice is heard ati the local, state and national levels.    Tax Collections 01/02/20 Group Number RELA19*12 Seq Date Account Taxbill Nbr Number Number 12/05/19 126669 19A126669.01 ATLANTA AIRMOTIVE INC 12/30/19 132914 19A132914.12 DELL EQUIPMENT FUNDING LP 12/30/19 125750 19A6582982981 DOWDLE, CHARLES MARCUS LIFE ES 12/20/19 62444 19A6582561191 HAMPTON, BENNY 12/20/19 4757 19A6593863625 MARTIN, WILLIAM (BILL) 12/11/19 9601 19A7505212817 VEBELHAUSER, IDWIG & ROBERTA  Detail Transactions Abatement Tax Transaction Code Amount G01 50.58- 50.58- G01 8.63- F01 1.26- 9.89- G01 157.37- 157.37- 0.00 F02 33.68- LO2 95.00- 95.00- F02 22.11- L01 95.00- G01 20.68- P01 3.01- 23.69- 4.27- 55.79- 95.00- 95.00-  by Group Levy 50.58- 0.00 8.63- 0.00 1.26- 0.00 33.68- 0.00  RTC020303 Page  Effective Date 12/05/19  Amount Penalty Amount Addl Interest Disent Trn Check Trans Rev 50.58- 0.00 0.00 0.00 0.00 R CLERICA 9.89- 0.00 0.00 0.00 0.00 R CLERICA  Chgs Amount Amount Cde Number Descriptn  0.00 0.00 0.00 0.00 0.00  191.05- 191.05- 0.00 0.00 0.00 0.00 R CLERICA  0.00 95.00- 0.00 0.00 0.00 95.00- 0.00 0,00 R CLERICA 0.00 95.00- 0.00  G01 103.30- 103.30- 0.00  0.00 0.00 0.00 0.00  22.11- 0.00 20.68- 0.00 3.01- G.00  220.41- 125.41- 0.00 95.00- 0.00 0.00 R CLERICA  23.69- 0.00 0.00 0,00 0.00 R CLEARIC 4.27- 0.00 0.00 0.00 0.00 55.79- 0.00 0.00 0.00 0.00 0.00 0.00 95.00- 0.00 0.00 0.00 0.00 95,00- 0.00 0.00  Tax Code Totals F01*19- FR FIRE F02*19- CL CH FR G01*19- GEN TAX L01*19- RES FEE LO2*19- COM FEE Total for Group REL*19*12 Cycle A  340.56- 340.56- 0.00 0.00 0.00 0.00 590.62- 400.62- 0.00 190.00- 0.00 0.00  Totals By Tax Cycle Curtent Delinquent 590.62-  0,00    MACONO COUNTYA MONTHLY ADV VALOREMT TAXC COLLECTIONSR REPORT Dec-19 Beginning Levy Month toDote Balance Added Generall Tax 10694773.5 12047.55 Fire Districts 1502510.33 landfilUser Fee 922908.11 Totals 13120191.94 12556.62 Beginning Levy VeartoDate Balance Added GeneralTax Fire Districts Landfilll UserFee Tatals  Less Less Equals Releases Write Offs 384.92 -4.16 10706431.97 -6033974.34 509.07 -83.95 -042 1502935,03 a -95 -0.18 922812.93 -824433.25 -511347.02 563.87 -4.76 13132179.93 Less Less Equals Gross Releases Write-Oifs Adjlevy Payments Less Refunds 0 3996765.81 -1914.23 2554455 1330 -11.47 2553113.53 -2142984.5  Grass Less  Outstanding 2.55 5965561.01 4740870.96 -824433.25 678501.78 0 -511347.02 411465.91 2.55 -7301341.28 5830838.65 MiscD Dr/Cr Net Payments Balance Percentage 2198.25 -3316177.86 678501.78 83.01 1336.88 -2141647.62 411465.91 83.88 24052 29712375.92 5830838.65 83.6  AdjLevy Payments Relunds Misc Dr/Cr NetF Payments Balance  68410.78 0 0 -7369754.61 68410.78  Ousstanding Collection  0 29009521.05 12939.18 -1160.47 28995421.4 -24399828.72 35560741.86 -16183.41 1343.88 35543214.57 -29861189.33  171.94 3994679.64 -3318376.11 124761.41 20516.87 -24254550.44 4740870.96 83.65  Thec callectionr rateis83.6 65% collectedo on2 2019Countyg generait taxes, lateli listingp penalties, discoveriesa and deferredtaxes  asof1 12/31/19asc comparedto83. 83%0 onz 2018t taxesa asof12/31/2018.