Wlacon Counly  MAÇON COUNTY BOARD OF COMMISSIONERS  MARCH 13, 2018 AGENDA  1. Call to order and welcome by Chairman Tate  2. Announcements 3. Moment of Silence 4. Pledge of Allegiance 5. Public Hearing(s) None 6. Public Comment Period 7.-Additions to agenda  8. Adjustments: to and approval of the agenda  9.1 Reports/Presentations  A. Veterans Services and the financial impact on Macon County Jim., Prosser, Assistant Secretary, NC Department of Military. B. Women's History Month Proclamationt - Commissioner Beale C. Update. on preliminary plan for library and community building improvements in Nantahala Commissioner Higdon and the DC Comments regarding Board of Elections office location  and Veteran Affairs and Commissioner Shields County Manager Commissioner Higdon  n  10.Old Business  A. Consideration of Capital Project Ordinance Amendment for Radio Communications Upgrade- - Finance Director B. Consideration of Grant Project Ordinance for Weatherization Assistance Program Contract #7305 - Finance Director  MACON COUNTY COURTHOUSE, ANNEX PHONE: 828-349-2000  5WESTI MAINS STREET  FRANKLIN, NORTH CAROLINA 28734  FAX:828-349-2400    11.New Business  A. ERAD Recovery Agreement - Sheriff Robert Holland B. Consideration of audit contract - Finance Director  C. Discussion regarding safety at soccer fields in Franklin and  Highlands - Chairman Tate 12.Consent Agenda - Attachment #12  All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of A. Minutes of the February 9, 2018 continued session and the  Commissioners.  February 13, 2018 regular meeting B. Budget Amendments #129-#137 and #144 C. Tax releases for February ($3,063.21) D. Proposed Public Health fee changes F. Ad valorem tax collection report  E. Proposed Public Health fees for water testing/sampling (effective  July 1, 2018)  13.Appointments  14.Closed session (if necessary) 15.Adjourn/Recess    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13,2018 DEPARTMENT/AGENCY:  Veterans Services  SUBJECT MATTER: Presentation/comments COMMENTS/RECOMMENDATION:  Per Veterans Services Director Leigh Tabor, Jim Prosser, the Assistant Secretary for the North Carolina Department of Military and Veteran Affairs, has requested time on the agenda to speak to issues regarding Veterans Services and the financial impact on Macon County.  Attachments Agenda Item 9A  X Yes  No    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13,2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Governing Board  Women's History Month Proclamation  COMMENTSRECOMMENDATION:  Theresa Ramsey with the Folk Heritage Association of Macon County FHAMC)Women's History Trail is seeking the board's approval of a proclamation recognizing March as Women's History Month. A copy of the proclamation is attached and will be placed on county letterhead for signature(s) once approved. Ms. Ramsey has contacted Commissioner Beale and Commissioner Shields regarding the proclamation, and said a representative of the Women's History Trail Leadership Team or the  FHAMC will be at the meeting.  Attachments Agenda Item 9B  Yes  No    Women's History Month Proclamation - March 2018  Whereas American women of every race, class, and ethnic background have made historic contributions Whereas American women havej played and continue to play critical economic, cultural, and social role in every sphere oft the life oft thel Nation by constituting a significant portion of the labor force working Whereas American women have played a unique role throughout the history oft the Nation by providing Whereas American women were particularly important in the establishment of early charitable, Whereas American women of every race, class, and ethnic background served as early leaders in the  to the growth and strength of our Nation in countless recorded and unrecorded ways;  inside and outside oft the home;  the majority ofthe volunteer labor force ofthel Nation; philanthropic, and cultural institutions in our Nation;  forefront of every major progressive social change movement;  Whereas American women have served our country courageously in the military;  Whereas American women have been leaders, not only in securing their own: rights of suffrage and equal opportunity, but also in the abolitionist movement, the emancipation movement, the industrial labor movement, the civil rights movement, and other movements, especially the peace movement, Whereas despite these contributions, the: role of American women in history has been consistently overlooked and undervalued, in the literature, teaching and study of American history: Whereas each year since 1987, the President, Senate and House ofRepresentatives of the United States Whereas the Women' 's. History Trail project strives to celebrate the lives of Macon County women and honor their accomplishments, while creating a path to let residents and visitors "walk in her steps" to experience history in a deeper and more personal way and weave together the disparate elements ofour history: Native American, White, Black; those ofo all levels ofs society; those native to this ared, those of pioneer stock and those more recently arrived; the Women ' History Trail, a project ofthe Folk Heritage Association of Macon County, sponsors this proclamation and presents it to official leaders for Now, therefore, bei it resolved by the Macon County Commissioners that March is designated as "Women's History Month." We call upon the résidents ofl Macon County to observe March as Women's History Month with appropriate programs, ceremonies, and activities.  which create ai more: fair and just society for all;  of America has designated March as "Women'sl History Month"; and  consideration;  In-wimness-whereof, this-13th day-ofMarch2 2018,1 Franklin, NC..  James P. Tate, Chairman Macon County Commissioners    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING. DATE: March 13, 2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Commissioner Higdon  Improvements to facilities in Nantahala  COMMENTS/RECOMMENDATION:  Commissioner Higdon has requested time during Repors/Presentations to bring the board up to speed on the outcome of a meeting that he and the County Manager had with residents of Nantahala and to present a preliminary plan related to improvements to the library and community  building there.  Attachments Agenda Item 9C  Yes XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018 DEPARIMENT/AGENCY:  Commissioner Higdon  SUBJECT MATTER: Board of Elections office location  COMMENTS/RECOMMENDATION:  Commissioner Higdon will speak to his desire to see the county's Board of Elections office moved out ofits current first floor location in the courthouse  due to safety and access concerns.  Attachments Agenda Item 9D  Yes X No    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Finance  Capital Project Ordinance Amendment  COMMENTS/RECOMMENDATION:  The Finance Director is seeking approval of an amendment to the Capital Project Ordinance for the Radio Communications Upgrade in the amount of $800,000. A copy of the amendment is attached. She will provide  additional details as needed at the meeting.  Attachments Agenda Item 10A  1 Yes  No    MACON COUNTY, NORTH CAROLINA CAPTTALPROJECT ORDINANCE AMENDMENT RADIOCOMMUNICATIONS UPGRADE  BEITO ORDAINED by thel Macon County Board of Commissioners, Macon County, North Carolina, that, pursuant to Section 13.2 of Chapter 159 oft the General Statutes ofl North Carolina, the SECTION1. Thej project authorized: is thel Radio Communications Upgrade funded by a transfer SECTION2. The officers oft this unit are hereby directed toj proçeed with the capital project  following capital project ordinance is hereby amended:  from the general fund.  within the terms oftheg grant and financing agreement and the budget contained herein. SECTION3. The following amounts are appropriated for the project:  Construction Total  $800,000 $800.000 $800,000 $800.000  SECTION4. The following revenues are anticipated to be available to complete the project:  Transfer from the General Fund Total  SECTIONS. Thel Finance Directori is hereby directed to maintain within the Capital Project Fund sufficient specific detailed accounting records to satisfy the requirements oft the financing institution and SECTION 6. Thel Finance Director is hereby authorized to transfer appropriations between line SECTION7. Copies ofthis capital project ordinance shall bei furnished to1 the County Manager  the General Statutes ofthe State ofNorth Carolina. items within the capital projects fund.  and the Finance Director for direction in carrying out this project. ADOPTED this 13+h day ofMarch, 2018.  James P. Tate, Chairman Macon County Board ofCommissioners    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018 DEPARIMENT/AGENCY: SUBJECTI MATTER:  Finance  Grant Project Ordinance  COMMENTS/RECOMMENDATION:  The Finance Director is seeking approval of a Grant Project Ordinance for Weatherization Assistance Program Contract #7305 in the amount of $191,707. A copy of the ordinance is attached. She can provide additional  details at the meeting.  Attachments 1 Yes Agenda Item 10B  No    MACON COUNTY, NORTH CAROLINA GRANT PROJECT ORDINANCE  WEATHERIZATION ASSISTANCE PROGRAM CONTRACT #7305 BE IT ORDAINED by the Macon County Board of Commissioners, Macon County, North Carolina, that, pursuant to Section 13.2 of Chapter 159 of the General Statutes of North Carolina, SECTION. 1. The project authorized is al Weatherization. Assistance Program and a Heating and. Air Repair and Replacement Program administered through the NC Department of SECTION2. The officers oft this unit are hereby directed to proceed with the grant project within the requirements of N.C.G.S. 159-26 and the budget contained herein. SECTION3. Thet following amounts are appropriated for the project:  the following grant project ordinance is hereby adopted:  Environmental Quality.  Weatherization Services DOE Weatherization Services DHHS HARRP Services DHHS Total  $72,372 80,722 38,613 $191,707  SECTION4. Thei following revenues are anticipated tol be available to complete the  project:  DOE WXI Funds DHHS LIHEAP WXI Funds DHHS HARRP Funds Total  $ 72,372: 80,722 38,613 $191,707  SECTION5. The Finance Director is hereby directed to maintain within the grant project fund sufficient specific detailed accounting records to satisfy the requirements of N.C.G.S. SECTION6. Copies of this grant project ordinance shall be furnished toi the County  159-26.  Manager and the Finance Director for direction in carrying out this project.  ADOPTED this 13*h day of March, 2018.  James P. Tate, Chairman Board of Commissioners    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13,2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Sheriff's  ERAD-Recoyery Agreement  COMMENTS/RECOMMENDATION:  Please see the attached document for more information. SheriffHolland the Finance Director can provide additional details at the meeting.  Attachments Agenda Item 11A  1 Yes  No    ERADRECOVERY" AGREEMENT  This ERAD-Recovery, Agreement is made between ERAD Group, LLC ("EGL") and Macon County Sherif's Office ("Agency")-. will use EGL's ERAD-Recovery software ("Product) to access 4. Payment Proçessing Service. Agency shall use the Product the client processing service ("Client Processing Service") toa access the Payment Processing Service. Agency acknowledges described herein and in Exhibit A to this Agreement that the Payment Processing Service includes a Third Party (collectively, the "Payment Processing Service") in order to: () Service as defined in the Agreement and that Agency's rights and determine relevant issuer and processor information from obligations associated with same are set forth entirely in Agency's and other prepaid access devicès; and (ii) freeze and seize 5. Agency Reports. Agency will provide EGL detailed reports,. funds on prepaid access cards, prepaid access devices; and no later than the 5" of each month, detailing the case number, debit cards for subsequent deposit to an authorized depository status and value of all prepaid access cards seized using the 2. Term. This Agreement is effective as of the date of last information. EGL reserves the right to audit Agency records signature ("Agreement Effective Date"), and shall remain in related to the status of cases involving the Payment Processing automatically for successive three (3) year periods. Either party 6. Exclusivity. EGL shall be the sole and exclusive provider of may terminate this Agreement as oft the end oft the then-current the Payment Processing Service to Agency and its affiliates, and period by giving written notice at least ninety (90) days prior to neither Agency nor any of its affiliates shalle engage at third partyt to  1 Introduction. Upon establishing legal authority, Agency  prepaid access devices and other payment cards; (i)identify agreements and in ExhibitA.  the monetary amount of funds stored on prepaid access cards  account owned and controlled by Agency.  Payment Processing Service. The report will include sufficient detail such that EGL can independently verify accuracy of the  effect for ani initial period ofi five (5) years ("Initial Period"). After Service. the Initial Period, this Agreement shall be extended"  the end oft thet that period.  provide the same or similar service, nor shall Agency provide 7. e-Verification. EGL and its subscontractors shall at all times during this Agreement and any renewals thereof, comply with the requirements of Article 2, Chapter 64 of the North Carolina By signing below, you agree to the terms of this Agreement and the ERAD Agreement General Terms & Conditions version 1.3  same on its own behalf. General Statutes.  3. Fees. Agency shall pay EGL the following fees: Implementation, Setup, Webt training ERAD-Intel 1.0 Annual License ERAD-Intel: 2.0A Annual License ERAD-Recovery, Annual License Mobile Magstripe Reader USBI Magstripe Reader Balance Inquiry Transaction Freeze Balance Transaction Service Fee  $500.00 $180.00 $300.00 $300.00 $79.00 $39.00 $0.00 $0.00  incorporated herein by reference. Macon County Sheriff's Office 5West Main Street, Franklin, NC, 28734  Seizure: Five and seven-tenths (5.7%) of the Tel: (828) 349-2000  total dollar amount seized during the term of this contract using the Payment Processing Service. Each month, EGL responsible for paying the Service Fee unless a court of competent jurisdiction that adjudicated the case which gave XXX_ Forfeiture: Seven and seven-tenths (7.7%) percent oft the total dollar amount seized, during the term of this contract, using the Payment Processing Service. Each month, EGL will invoice Agency the Service Fee upon adjudicated the case which gave rise to the Seizure. Agency will be responsible for paying the Service Fee  will invoice Agency the Service Fee. Agency will be Derek Roland, County Manager Date rise tot the Seizure rules the seizure funds mustb be returned This instrument has been pre-audited in the manner  tot the defendant.  the Local Government Budget and Fiscal Control Act. required by  determination by a court of competent jurisdiction that has Macon County Finance Officer Date  unless the court rules the seizure funds must be returned to ERAD Group, LLC  the defendant- EGLPass-Through: Fees Av will be paid by EGL. ERADI Recovery Agreement  8528- Davis- Blvd, Suite-134343,Fortlorth,TX76182,  Tel: (571)207-3723  Agency. must pay any fees, anticipated returns, fines or othert third party charges associated with use of thel Product (collectively, "Pass-Through Fees"), including, chargeback  fees, retrievals and fines. All other fees identified in Exhibit T.Jack' Williams, President  Date  Page 1  14 November 2017    Heartland Merchant Services: 1-888-963-3600 New! Merchant BankAssn/VARIRSP Affliate Code: Relationship Manager: Alan Levin Installer: COMPANY INFORMATION MERCHANT DBAI NAME: Macon County Address: 5West Main Street City: Franklin DBAF Phone: 828-349-2000 Primary Contact Name: Steve Beckerman Authorized to Purchase: XI Yes No Secondary Contact Name: N/A Authorized* toF Purchase: LJ Yes No Email Address: steye.Deckerman@erad-group.com Email Contact: First Name: Steve LEGAL OR CORPORATE NAME: Macon County Address: 5West Main Street CORPORATE HEADQUARTERS/ANAGEMENT COMPANY NAME:  Merchant Processing Agreement Note: White Outi is! Not Acceptable on Merchant Applications  One Heartland' Way, Jeffersonville IN 47130 Chain #: Name ofA Affiliate: Phone #: Phone #:  Additional Location  New Owner/Existing HPS MID#: Lead Generator ID#: Fax#:  Store #: N/A ST: NC Fax: 727-498-2984 Phone #: (727)781-7308 Phonet #:  #ofL Locations: N/A  Customer Service No. For Lodging, Car Rental, MOTO Merchant: N/A  Zip: 28734 JOBA Home Cell DDBA Home Cell  Language Preference (Please select ONE): XEnglish Spanish Mandarin Korean CMietnamese Cantonese Japanese DJOther:  Website Address: www.erad-group.com Last Name: Beckerman Federal Taxl ID/EIN:  (Heartland InfoCentral Admin User Email Address)  (Heartland InfoCentral, Admin User First Name)  (Heartland InfoCentral Admin User Last Name) (Must correspond withl legal name) ST: NC Zip: 28734 Phone: 828-349-2000  Please complete - must correspongs with! IRS filing name)  City: Franklin City: IP  Phone: Fax:  (IFM Management Company; please provide a copy of the! Management, Agreement)  Address: FEE: SCHEDULE VISA PayPal GSBN PINI Debit American Express American Express Merchant #: JASMP- -Fee: ADDITIONAL: SERVICES Gateway Wireless (Per Wireless Temminal). Merchant Link Petroleum/Fleet EBT (PIN Debitr requiredf for EBT) EBT State Required 7-Digit FNS/FCSICAIAO#  ST:  Zip:  Service Discount Discount Trans Fee Trans Fee Application Processing! Fee MasterCard 0.10 % 0.00 $ 2.50 $ 1.50 f High Ticket $ 15,000.00 Discover 1. JCB 0.10 % 0.00 $ 2.50 $ 1.50 & Cost Plus  Requested Rate Per Item Dial  Non-Relundable) $ 0.00  0.10 % 0.00 # 2.50 $ 1.50 $ Annual Volume: $500,000.00  Average Ticket: $1,000.00 High Ticket Frequency: 4-6 Monthly  % %  $ f £ f £  $ On-Campus JOff-Campus f Plus Applicable Debit Network Fees  Annual Volume: $100,000.00 Average Ticket: $1,000.00  0.10% 0.00 2.50 $ 1.50 $ Note: OptBlue Annual Processing Volume> > $1 Million must gol Direct  XOptBlue American Express Franchise Name:  lopt outo ofr receiving marketing material from American Express  Franchise CAP# #:  SMP Annual VI/MC/DS MAPIGSBN: sales volume $50,000 orl less. (lfa annual VI/MC/DS MAP/GSBN volume exceeds $50,000 annually, 0.50%v will be addedt to the Monthly &F Perl Item Fees.) HPS reserves the rightt to change ther monthly feei if processing volume is not consistent with volume listed ont this application. Note: Interchange, DPI, Dues andA Assessments andF Fees willl bep passedt through. Also,t this monthlyf feev will bet titled as' "Service & Regulatory Mandatel Fee" ony yourr monthly statements.  Annual Monthly Installment Billing-Indicate Months: DJ DF M DA M DDDA Ds Do DN Dp  Monthly Fee Txn Fee Dial Txn FeelP RECURRING FEES  SETTLEMENT Daily/Split Daily/Net. Monthly Disc Fee. 2 _bp  $ $.. L  $ $0.0595 $0.039 $ $  f $ £  Minimum Discount Fee Service & Regulatory. Mandate Fee. $0.00 Annual Fee Chargeback Fee Voice Auth Fee  $:0.00 $0.00 $15.00 $0.65  EBTI Programs: Food Stamps & Cash Benefits Food Stamps Oniy Cash Benefits Only  (Note: FNS/FCS arer not required for Cash Benefits only Setup) State Provided Terminal: Yes No Terminal" Type:  Serial #:    INTERCHANGE QUALIFICATION Interchange Plus Retail Restaurant Lodging /Car Rental- STATEMENT OPTIONS Statement Type: Stendard Non-Qual Breakout By Card Type MERCHANT DETAIL  MOTO/I Internet Emerging Market Automated Fuel (AFD) Service Station (NFD)  Purchase Card Leve!: 2 a [3) GSAI Large Ticket Convenience Small Ticket/ Convenience Purchase  Small Ticket/M3 DialPay/TT  CARD ACCEPTANCE AIIC Cards Accépted CreditBusiness Cards Only Consumer Prepaid/Debit (Check Cards) Only  DEPOSIT METHOD DISPUTE LETTERS  Mail Statements' To: a Legal DBA Suppressed Statements  Standard By Batch By Card" Type  Mailing Options: Electronic Options*: Legal X DBA "Select mail option ask back-up.  Fax X Email  Chain Recap Summary AIIE Electronic Communications: Same as InfoCentral Preferred Email Address  Type ofE Business (Required): X Public Private  Type of Ownership: Sole Proprietorship* Partnership Corporation LL.C" Non-Profit Government/ Municipality *If business is owned by a Sole Proprietor ist the Federal Taxl ID the signers SSN: D Yes No **IRS reporting classification forl LLC: D Disregarded Entity (aka Single Member LLC) Corporation Partnership Doy you currently accept Credit Cards: Yes K No Date began accepting Credit Cards:  Date Business Started: Current Processor: N/A  Date Aquired by Current Owner:  What percentage ofs sales are Chargebacks: 0.00 % What percentage ofs sales are Retumed: 0.00 %  Current MID: n/A  Has your business experienced a card member account data compromise: Yes K No Ifyes, what was the date oft the compromise:  Isy your business PCI Compliant: X Yes No Ifyes: Contract Start Date:  (Copy oft thec completed forensic investigation is requiredv with the app.)  Arey you currently inc contract orr negotiating with aThird Party Lender: Yes K No Doy you accept credit cardi information via website: Yes K No Please providet the name of thep payment processor utilized forv web based transactions ifnot! HPS: Ify yes, provide the name of thel Data Storage Entitly or Merchant Servicer being utilized: ERAD Group, LLC  Length of Contract7 Term:  Loan Balance:  Ifso, will web-based transactions bep processed through HPS: D Yes No  Does your company utilize al Data Storage Entity or Merchant Servicer that has access to card member data (.e., Payment gateway or data warehouse, eto.): E Yes D No  Does your company providet thirdp partys services for any other company tos store, process or transmit card member data: D Yes No Home- Based Business: Yes X No Business is conducted: Consumer: 100.00 % Business to Business: Define your Refund Policy (Refunds made' via credit card must be appliedt tot thec card used att the time ofs sale.) As required by law Seasonal Merchant: Yes R No Ifyes, indicate months open: DDF DMDJA DMODDAL DSDODNDJ  Fora additionali information, got to: HearlandPaymentSytemscomRasources: Arey youa al Payment Fadiltator/Payment: Service Provider: Yes No What Products and/ lors services doy youp provide: Law Enforcement How soon ist the Customer's card charged: Time of Acquisition What ist the Verification process when selling age-restricted products tobaccolalcoho!): nla  Note: Payment FaclitatorPayment: Service Providera and File Hosting/Storage are currently restricted andv will require Sponsor Bank review.  %  Doy you obtain a signature for receipt of product? D Yes No  Sales Method OnF Premise Facet to Face Sales OfFF Premise Facet toF Face Sales Mail Order Sales Real-Timel Intemet Sales Inbound Telephone Order Sales Outbound Telephone Order Sales Intemet Keyed Recurring Billing  Processing Method % Koyed withl Imprinted Receipt % Keyedv without Imprinted Receipt % % MOTOC Card Type % Percento of Domestic Transactions % Percento of Forelgn Transactions % Total=100% Percent of Gi Card Sales  Future Delivery*  100.00 % Cards Swiped  95.00 % 2-50 Days 5.00 % 6-1 10Days 0.00 % 11-30Days Total=100% 31-60D Days 0.00 % 91-1 1200 Days 0.00% >1200 Days Total=100%  % % % % % %  61-900 Days  IfApplicable1 Total= 100%  0.00 % Future Dolivary Bankcard Volume Percentage: %  *Includes advance reservations, deposits accepted for ordered merchandise shipped after payment, and services provided after payment including memberships and subscriptions: F100% oft the producte and/ fors servicen aret NOT delivered (noti inclading mail time)v within 24 hours oft thet time of sale, please indicate above.  Lodging /Resort: Select the followingf for alll lodgingr merchants accepting reservations via an Internet Website: LJ My business processes an authorization and/or charges a deposit when accepting reservations prior tot the guest's arrival. Myb business only retains cardi information for usei in the event ofaN NO SHOW; no authorization or depositi is obtained.  Travel Agencies /Trave!" Tour Operators (Required for American! Express):  Thef following information! is required to validate Travel Industry Bonding Organization/ Authorized/ Airline Ticket Agent Memberships: ARC#/IATA#:    PCICompliance  Isy your business PCI Compliant: X Yes No  (Copy oft thec completed forensici investigation! Is required with thea app.)  Hasy your business experienced a card member account data compromise: Yes N No ifyes, what was the date ofthe compromise:  Does your company utilize al Data Storage Entity or Merchant Servicert that has access to card member data (ie., Payment gateway ord data warehouse, etc.): X Yes No PCI DSS and Card Network rules prohibit storage of sensitive authentication data after thet transaction has been authorized (eveni if encrypted). Ify you ory your POS system store, process, ort transmit full cardholder's data, then you (merchant) must' validate PCI DSS compliance. Ify you (merchant) utilize a payment application the POS software must be PAD DSS (Payment Application Data Security Standards) validated where applicable. Ify you use a payment gateway, they must be PCI DSS Compliant. Merchant willr maintain fuil PCI DSS compliance at allt times and will notify. Heartland when it changes its point ofs sale software, system, application or vendor: Doy your transactions process througha any other Third Parties (i.e. web hosting companies, gateways, corporate office): DJYes X No NA Merchant utilizes thes services ofaF PCI SSC Qualified Integrator Reseller (QIR) when POS payment applications are utilized: Yes No N/A The signing merchant listed below! has experienced an account data compromise.": Yes X No N/A have never accepted payment cards.) Thes signing merchant listed belowi is storing Sensitive Authentication Data" (even ife encrypted) after the transaction has been authorized: *An Account Data Compromise is any incident that results in unauthorized access to payment card data and/or Sensitive. Authentication Data.  Ifyes, providet the name oft the Data Storage Entity or Merchant Servicer being utilized: ERAD Group, LLC  As required under the Payment Card Industry Data Security Standard (PCI DSS), do hereby declare and confirm thef following:  XYes No N N/A  Yes No A N/A ZJ have never accepted payment cards.) Merchant utilizes an EMV enabled terminal: Yes X No JN N/A  **Sensitive, Authentication Data is security related information (Card' Verification' Values, complete Magnetic Stripe Data, PINS, and PIN blocks) that is used to authenticate Please note that ify you havei indicated thaty your organization has experienced ane account data compromise int the past, al PCI DSS Level 1 Compliance. Assessment may be required upon Heartlands request. A compromise ofc cardholder data from your location(s) may result in thei issuance offi fines and/or penalties byt the card brand, for which you w  cardholders.  ber responsible undery your Merchant Agreement, notwithstanding this Compliance Statement.  Itisi imperative that you notify Heartland immediately: should thei information ont this Compliance Statement change.  OWNERS! OFFICERS  Is any owner, officer, director, employee, or agenta a current orf former senior official in the executive, legislative, administrative, military, orj judioial branch ofs any govemment (elected orr not); a senior official ofan major political party; ane executive ofag government-owned commercial enterprise; ai family member ofa any oft thef foregoing officials; ora  close personal or professional associate ofa any oft thet foregoing officials? M Yes Nolf'y "yes," please attach details. Owner a Officer K Authorized Signer *Managing. Agent *Please provide copy of Management Agreement  (1) Name: Derek Roland Home Address: N/A Home Phone: N/A Driver's License #: N/A (2)N Name: N/A Home Address: NIA Home Phone: N/A Driver's License #: N/A PERSONAL GUARANTY  Tle/CountyManager City: N/A Length ath Home Address: N/A Title: N/A City: N/A  SSN: N/A ST: N/A Cell Phone: N/A SSN: ST: N/A Cell Phone: NIA  DOB (mm/ddlyyyy):  Zip: N/A  Business Equity Ownership: N/A % DOB (mmiddlyyyy): Business Equity Ownership:  Owner D Officer Authorized Signer *Managing Agent *Please provide copy of Management Agreement  Zip: N/A  Length at Home Address: N/A  %  FOR VALUE RECEIVED, andi in consideration oft the mutual understandings contained in thel Merchant Processing. Agreement (the Agreement") Terms and Conditions by and between the Merchant submiting this Application ("Merchant") and ("Acquirer"), the undersigned jointly ands soverally, ifmoret than one, unconditionally, andi irrevocably guarantee1 toA Acquirer and their successors and assignst the full and prompt payment when due ofe allo obligations ofe every kinda andr nature arising directly ori indirectly out oft the Agreement. The undersigned (does/do) hereby certify that (he/she/they) (has/have)r read, understand(s) and agree(s) to all Merchant Processing Agreement Terms and Conditions ands specifically those that relate tot thep personal guaranties. Merchant andt the undersigned authorize. Acquirer, any credit bureau orr reporting agency employed! by Acquirer, or any agentst thereof, to investigate ther references, statements, or data provided by Merchant ort the undersigned' forp purposes oft this Application.  X  X  (1)F Personal Guarantor (signature)  Date  (2) Personal Guarantor (signature)  Date    DEBIT CREDIT AUTHORIZATION  Merchant certifies that any verification oft business provided is fora a business account ing good standing andt that the Business name ont thet below checking accounti ist the same ast the Business name ont the enclosed Heartland Payment Systems Merchant Application. Ina addition, Merchant hereby authorizes Acquirer to debit and credit. Merchant's checking/savings account. This authority shall remain in fullf force until (a) Acquirer has received written notification: from Merchant of its termination; and (b) all  obligations of Merchant to Acquirer undert this Agreement have been paidi inf full.  Depository Bank Name: Company: N/A (DDA#):  Phone:  City, STZ ZIP:  Ifthe Merchant processes Petro transactions: and deposits arer made directly to a Fuel Supplier, name supply  J Deposits &F Fees  Deposits Only- (Split) Account Type: R Checking D Savings D Other: Name asi ita appears on Bank AccunMacon.Counly: AGREEMENT ACEPTACECERTRCAIONA ANDO CONSUMERI REPORTA AUTHORIZATION Have you or) your company evert filed for Bankruptcy: D Yes IN No Doy you supportt the! Merchant Bill of Rights:  Yes No  "Split Continued: - Fees Only (DDA#): 90110036317 Account Type: x Checking D Savings DJOther: Name asi it appears on Bank Account: ERAD Group, LLC  (RT#):  (RT#):  Type: Personal Business  Date Filed:  Doy youp permit HPS tol listy you as a supporter: D Yes XNo  Merchant authorizes HPS, any credit bureau or reporting agency employed by Acquirer, or anya agents thereof, toir investigate the references, statements or data provided by Merchant or the undersigned" forp purposes of allr matters generally connected tot this business relationship. Ifurther certifyt that have received, read, understand and agree tot the Merchant Processing Agreement Terms and Conditions, Policies, Procedures, Rules and Requirements whicht together witht this application shall constitute the agreement(s)! between thep parties. Ifurtherc certify that this business ora any OwnerlOfficer has never beent terminated! by any ofthe Card Brands.  X X  Derek Roland  County Manager  Owner/ Officer/ Authorized Signer/ Managing Agent Owner/ Officer/ Authorized: Signer/ Managing Agent  Print Name & Titie Print Name & Title  Date Date  THE TERM OF THIS AGREEMENT IS_ 36 MONTHS  Note: Maximum $295 per location early account closure feer may apply; see section 11 oft the Merchant Processing Agreement Terms and Conditions forr morei information.  PSOFFIGALUSEONS patpationepproye  Created: 01/09 Revised: 03/06/17    Member Bank Sponsors  Heartland Payment Systems utilizes multiple Member Bank Sponsors when settling funds to merchant's bank. At thet time of this signing al Member Bank Sponsor has not been assigned. During the enrollment process al Member Bank Sponsor will be assigned and notification of that sponsor willl bei identified in the Terms and Conditions that arei included in the Welcome Kit that willl be sent  at al later date.  Member Sponsor Banks: Barclay Bank 125 South West Street Wilmington, DE 19801 Phone #: 1 (302)622-8990 Debit Card Sponsor: Bay Bank, FSB 7151 Columbia Gateway Drive Suite A Columbia, MD: 21046  Thel Bancorp Bank 409 Silverside Road, Suite 105 Wilmington, DE 19809 Phone #: 1(302)385-5000  Wells Fargo Bank, N.A. 1200 Montego Walnut Creek, CA 94598 Phone #: 1 (925) 746-4167  Changes are made periodically to the Terms and Conditions dependent on Card Association mandates. Review of current Terms & Conditions can be found by logging into the HPS InfoCentral at: tpsmcentahnanercPanancpaymenibytems.com  Revised: 07/08/15    Member Sponson Bank Disclosure  Service Provider Contact Information: Heartland Payment Systems One Heartland Way, Jeffersonville, IN. 47130 HearlandPaymentsystems.com (888) 963-3600  Heartland  Merchant Name: Macon County Address: 5West Main Street City: Franklin Contact Name: Steve Beckerman IMPORTANTI MERCHANTRESPONSIBILITIES  ST: NC Phone #: 727)781-7308  Zip: 28734  1. Merchant must ensure compliance with cardholder data security and storage requirements. 2. Merchant must maintain fraud and chargeback below thresholds. 3. Merchant must review and understand the terms of the Merchant Processing Agreement. 4. Merchant must comply with the Card Brands Operating Regulations. 5. Merchant must retain a signed copy of this Disclosure Page.  Note: The responsibilities listed above do not supersede terms ofi the Merchant Processing Agreement and are provided to ensure the merchant understands some important obligations of each party and that the Member Sponsor Bank 1. The Member Sponsor Bank is the only entity approved to extend acceptance of Card Brand products directly to a 2. The Member Sponsor Bank must be aj principal (signer) to the Merchant Processing Agreement. 3. The Member Sponsor Bank is responsible for educating Merchants on pertinent Card Brand Operating Regulations 4. The Member Sponsor Banki is responsible for and must settle funds with the Merchant. 5. The Member Sponsor Bank is responsible for all funds held in reserve that are derived from settlement. 1. You may download' Visal Regulations from' Visa's website at: hitp./usa.visa.com 2. You may download MasterCard Rules from MasterCard's website at: itplmastercard.com  (Acquirer) is the ultimate authority should the merchant have any problems. IMPORTANT MEMBER SPONSOR BANK/ACQUIRER) RESPONSIBILITIES  Merchant.  with which Merchants must comply. MERCHANT RESOURCES  Member Sponsor Bank (Acquirer) Information:*  Barclay Bank 125 South West Street Wilmington, DE. 19801 Phone: (302)662-8990 Debit Bank Sponsor Bay Bank, FSB 7151 Columbia Gateway Drive Suite A Columbia, MD: 21046  The Bancorp Bank 409 Silverside Road, Suite 105 Wilmington, DE. 19809 Phone: (302)385-5000  Wells Fargo Bank, N.A 1200 Montego Walnut Creek, CA 94598 Phone: (925)746-4167  the undersigned hereby acknowledge and agree that Heartland Payment Systems will select one of the Member Sponsor Bank's listed above based on the following criteria; business type, POS equipment compatibility, depository institution and/or existing HPS relationship. Heartland Payment Systems will provide Merchant a written notification of the Member Sponsor Bank that is selected. By presenting any Card Brand Transaction to Heartland Payment Systems under the Merchant Processing Agreement from and after notice oft the Member Sponsor Bank, you agree that the Member Sponsor Bank so selected shall be immediately a principal party (signer) to the Merchant Processing Agreement, regarding  acceptance of Card Brand transactions: Derek Roland Merchant's Name Printed- Date Received  County Manager  Merchant's Signature Bank Use Only Dateinstalled  Date  HPSF Rep Name  Revised: 03/15/16    Heartland  Terms & Conditions Acknowledgement  "Merchant" acknowledges that Heartland Payment Systems, LLC. ("Heartland or HPS") has provided it with a copy of the Card Acceptance Policies, Procedures, Terms & Conditions (the' Terms and Conditions") and thel Merchant Application, which together make upt the entire agreement between the parties. Merchant has read, understands, and agrees tol be bound by the Terms and Conditions, as may be amended from time to time. Merchant acknowledges that the Terms and Conditions are at fundamental part of the parties' agreement without which Heartland would not be ablet to enteri into an agreement with thel Merchant. The Terms and Conditions can be reviewed at any time by visiting the Heartland InfoCentral at https/Infocentral. heartlandpaymentsystems.com. In addition, Merchant can request another copy of the Terms and Conditions at any time by sending a) written request for a copy to Heartland at the following address: Heartland Payment Systems; Attn Customer Care; One Heartland Way; Jeffersonville IN 47130  Derek Roland  County Manager  Merchant Signature Relationship Manager  Printed Printed Site Inspection  Date Date  Ihereby verify that (check one).  Ihave physically inspected the business premises & certify that the merchant has the proper facilities, equipment, Iwas not reasonably able to complete a Site Inspection of the Merchant at this Address, and the information stated below is correct to the best of my knowledge and belief. Please explain why a site inspection could not be performed.  inventory, agreements, and licenses required to conduct the business.  Inspected By  Signature  Date  Itis required that the following questions be completed. Is business signage present: D Yes No Describe: *Does business signage display al Branded Name: Yes No Is inventory sufficient to support business: J Yes ONo  *If yes, please notet the Branded Name should be listed first before the DBA name on the merchant application.  Describe:  Number of Terminals: Sitel Inspected: D Yes No Location Name: City I Yes ON No Name:  Locations:  Are card acceptance logos displayed for easy view: E Yes No  Merchant utilizes al Fulfillment house to ship customer orders outside DBA location: L Yes No  Phone #: Zip:  ST:  Ifthis is an additional location to an existing HPS merchant, was a sitei inspection performed on any of thel locations? Ifthisi is ar referral from an HPS partner, please list individual's name and business affiliation that confirms site exists.  Business:  Date:  Revised: 03/06/17    Heartlandporico  Heartland Portico Gateway Setup Form  Gateway  Merchantinformation MID: Address: 5West MainStreet Phone: 727-781-7308 RM: Alan Levin Features Tokenization EBT Portico VT (IFVT settings differ from Gateway, MORF is required) dndustry Retail Lodging Restaurant Time Zone GiftCard Valutec HMS None  DBA: Macon County  City: Franklin  State: NCI Zip:28734  Merchant Admin Contact Name: Steve Beckerman  Phone: 727-491-3939 Fax:  Merchant Admin InfoCentral Email Address (Required): sleve.Deckerman@erad-group.com  CheckProcessing! GETI Identify Program Type: Device Type Normal Self Service Self Service (Limited Amount) E-Commerce AutoClose XI Yes No IfYes: Auto Close Time: hr (Random Minute Generated) (Default is Midnight Central Time ifleft Auto Close Email: LJ Yes No IfYes, Email Address:  Dynamic Descriptor X Dynamic Descriptor Short DBA Name Length: Do 03 07 D12 Short DBA Name: GatewayVersion: Legacy (Version 1) XF Portico Gateway (Version 2) (Refer to the Heartland Dynamic Matrix on Knowledge Network)  (Requiress Additional Setup Documentation) (Additional Documentation! Required)  MOTO (MOTO/Direct Marketing)  JAlaska Arizona Central Eastern Hawaii Mountain Pacific  Heartland Mobile Payments Android Dios Phone Model (i.e., Samsung Galaxy Note 3): OS Version (.e., 4.4.2):  Note: If requesting Gift Card serviçes, DAM PM ensure the software is certified to accept gift cards. Refert tot the Heartland blank) Dynamic Matrix on the Knowledge Network  Sottware.hformation Software Name: ERAD FCIS. Version Number: 1.0 Software Reseller: ERAD Group, Inc. Reseller Contact Name:  AVSOptions DA Auto Decline for AVS Non-Matches Matches Note: This option creates the possibility ofi interchange resulti int the loss of disputed transactions. Card Expiration Notice Approval Summary Approval Detail Decline Summary  CWOptions Auto Decline for CW Non-Matches Matches   Approve. All AVS Non- Approve All CVVI Non-  Steve Beckerman  DupTransaction, Check 30 Seconds Off J24Hours  Reseller Email Address: teve.beckermanc@ead-group.com Downgrades andr may also  Recurting BllingOptions Emailfields below areutiizedas! FromEmal/Addresses sentto.customers,  Enable Recurring Failed Schedules Email: Expiration Summary Email: Transaction Receipts Email:  Advance Notice: American Express Only AICard Types Number of Days in Advance: 10 15 Shipping AddressWelcome Kit/CDifa applicable. (Note. fblank, defauits to! DBA Address)  Name: Address:  City:  State:  Zip: Revised: 11/11/14    Heartland eCommerce Payment Gateway Form  Heartland Merchant Information RM: Alan Levin DBA Name: Macon County Address: 5West Main Street City: Franklin Merchant Contact Name (Heartland Info Central): Secure Submit Developer Name: Steve Beckerman Developer Email: stevebeckemar@erads group.com Secure Submit Shopping Cart Plugin (required): XS Secure Submit Custom Software (réquired): ERAD Multi-Use Tokenization (Card on File- Available with Woocommerce, Magento, or Custom Secure Submit  New Token Group Existing Token Group: Submit plugins for WooCommerce, Magento, and custom  Faxl Form To: 866-976-1314  Secure Submit: Complete Page 1- Heartland Online StorefronteigCommere: Complete Page 2  RMI Phone: 727-543-5503 HPS Merchant! #: State: NC  RMF Fax: Zip: 28734  Contact Email:  Note: Selling RM willb be copied on the Gateway Boarding Credentials via their HPS email address.  PayPal (Required): Customer Service Email: Email Address for PayPal Agreement: (Requiredi ifdiffers from Merchant Contact Email) PayPal Annual Volume: (Defaulti is 5% of Annual Card Volume ifl left blank) PayPal Average Ticket: (Default is same as Card Average Ticket if left blank) and.net integrations. Sage Checks by Web Application required,  integrations)  Heartland Marketing Solutions (Available using the Secure Ds Sage checks by Web (Available with custom PHP, Java  integrations. HMS Addendum required, additional fees apply.) additional fees apply.) PayPlan (Flexible Billing - Available for Secure Submit custom integrations only.)  Additional Features Portico Gateway Fees Description Gateway Transaction Fee Monthly Gateway Fee One Time Gateway Implementation Fee Advanced Fraud Existing Secure Submit Merchants TOTAL:  Auto Close Time (Applies to all Products Default is 1:30AM): Heartland Mobile Payments: Android Dios; Phone Model:  OS Version: TXNP 0 $0  Recurring OneTime Billtol Merchants  0 0 0 waived waived  0 0  PayPlan (Flexible Billing Secure Submit Custom Integrations Only) $o Merchants will be enabled fori this service unless they choose to opt-out Submit. PHP SDK, will be enabled for this serviçe unless they choose to opt-out. Submit PHP SDK, willl be enabled for this service unless they choose to opt-out. Address Verification Services (AVS) Optional Settings* Decline alll International, AVS Responses. Cardholder Verification Value (CW)Optional Settings* I Approve all CWVI Non-Matches Automatic Decline for CW/Non-Matches (Default) Acknowledgement:  x Opt-Out of Advance Fraud - Note: Heartland. Advanced Fraud Screening is includedi in the e-commerce gateway and pricing. 5 Opt-Out of PayPal- - Note: Merchants using Secure Submit shopping cart plugins for Magento, WooCommerce, or Secure X Opt-Out of MasterPass - Note: Merchants using Secure Submit shopping cart plugins for Magento, WooCommerce, or Secure Billing ofr monthlylmpementaton fees commences when production gateway keys/credentials are delivered tol MerchantDeveioper. X Approve all AVS Non-Matches. (This option increases possibility of interchange downgrades and/or loss of disputed transactions)  Automatic Decline for AVS Non-Matches - Both Address & ZIP are No Match (Default)  Bys signing below, Merchant understands, acknowledges and agrees () tot thef fees and statements made above; (i) that the HPS products/services contained herein are subject to, and shall be provided in accordance with, the Merchant Processing Agreement ("MPA"); (ii) that the Web Store services and eCommercel Plans are subject to, and shall be provided in accordance with, the Terms of Use agreement between you and third party provider, BigCommerce, Inc.; (iv) that the fees for all services ordered hereunder, including those for' Web Store services, are due and payable only to HPS in accordance with the terms of the MPA; and (v) that after the Addendum Effective Date, andi in addition to the services provided by HPS under the MPA, HPS will tokenize each cardholder primary account number ("PAN") submitted- to-HPS by- Merenan-HPSchenzation of each- PAN-submittedt to-HPSE by-N Merchant will occurafter authorization oft the cardholder's transaction with the Merchant. This Heartland eCommerce Payment Gateway Form shall not be deemed: an amendment to thel MPA, buti is a supplement thereto. Merchant further agrees to not process web based transactions through any terminal/software program which is not an HPS-certified system capable of  passing eCommerce indicators. Owner/Officer Signature  X  Print Name  Date Revised: 05/17/16    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Finance Audit Contract  COMMENTS/RECOMMENDATION:  Please see the attached "Contract to Audit Accounts" from Martin Starnes & Associates, CPAS of Hickory, NC for Fiscal Year 2017-18 at a cost of $73,150. The Finance Director is seeking approval of the contract and can provide additional details at the meeting. Also attached for your information  and review is the 2018 Single Audit Engagement Letter.  Attachments Agenda Item 11B  2 Yes  No    LGC-205( (Rev. 2018) Of  CONTRACT TO AUDIT ACCOUNTS Macon County, NC Primary Government Unit  N/A  Discretely Presented Component Unit (DPCU) ifa applicable  On this_  28th  day of  February  2018  Auditor: Martin Starnes & Associates, CPAS, P.A. Auditor Mailing Address:  730 13th Avenue Dr. SE, Hickory, NC: 28602  Hereinafter referred to as The Auditor Macon County, NC (Primary Government)  and and  Board of Commissioners (Discretely Presented Component Unit)  (Governing Board(s)) of  N/A  hereinafter referred to as the Governmental Unit(s), agree as follows:  1. The Auditor shall audit all statements and disclosures required by accounting principles generally accepted in the United States of America (GAAP) and additional required legal statements and disclosures of all funds and/or 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 2: Atai minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with auditing standards generally accepted in the United States of America. 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. Ifrequired by OMB Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit and Auditor communication are found ini this review to be substandard, the results of the review may be forwarded to the North Carolina State Board ofCPA Examiners (NC State Board). County and Multi-County Health Departments: The Office of State Auditor (OSA) will require Auditors of these' Governmental Units to perform agreed upon procedures (AUPs) on eligibility determination on certain programs. Both Auditor and Governmental Unit agree that Auditor shall complete and report on these AUPS on Eligibility Determination as required by OSA and in accordance with the instructions and 3. If an 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 the group auditor in 4. This contract contemplates an unqualified opinion being rendered. If during the process of conducting the audit the Auditor determines that it will not be possible to render an unqualified opinion on the financial statements oftheunit,the-AuditrstalconactmneSLGEDstario. discuss the circumstances- leading to-t 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 explained in an attachment  divisions of the Governmental Unit (s) for the period beginning  July1, 2017 and  ending  June 30 2018 The non-major combining, and individual fund  fund types).  timeline provided by OSA.  accordance with. AU-6 $600.41 $600.42.  tot this contract.    Contract to Audit. Accounts (cont.).  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit(DPCU): ifapplicable  5. Ifthis audit engagement is subject to 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 has met the requirements for a peer review and continuing education as specified in Government Auditing Standards. The Auditor agrees to provide acopy oft their most recent peer review report regardless of the date of the prior peer review report to the Governmental Unit and the Secretary oft the LGC prior to the execution of the audit contract. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit without first contacting the Secretary of the LGC for a peer review analysis If the audit engagement is not subject to Government Accounting Standards or if financial statements are not prepared in accordance with GAAP and fail to include all disclosures required by GAAP, the Auditor shall provide 6. Iti is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit audit fee, an amended contract along with a written explanation of the delay shall be submitted to the Secretary 7: Iti is agreed that generally accepted auditing standards include a review of the Governmental Unit's systems of internal control and accounting as same. relate to accountability of funds and adherence tol budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be aj part oft the written report of audit, to the Governing Board setting forth his findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the. AICPA Professional. Standards (Clarified). The Auditor shall file a copy of that report with the Secretary 8. All local government and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit-related work in the State of North Carolina. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit untilt fhe 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 htp/nctressurerasigti.etalempfleneL_Subjet line should read "Invoice - [Unit Name). The PDF invoice marked 'approved" with approval date shall be returned by email to the Auditor to present to the Governmental Unit for payment. Approval is not required on contracts and invoices for system improvements and similar services of a 9. Inc consideration of the satisfactory performance of the provisions of this contract, the Primary Government shall pay to the Auditor, upon approval by the Secretary of the LGC, the fee, which includes any cost 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 oversghgemtesoralse: organizations). as requiredunder: the) Federal and State Single-Audit-Acts. (Note: Fees listed on] Fees page.) ). This does not include fees for any Pre-Issuance reviews that may bei required by the NC Association of CPAs( (NCACPA) Peer Review Committee or NC State Board of CPA Examiners (seel Item #12). 10. Ifthe Governmental Unit has outstanding revenue bonds, the Auditor shall: submit to the SLGFD either int the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue  that may result in additional contractual requirements.  an explanation as to why in an attachment.  submitted to the SLGFD within four months of fiscal year end.  Audit report is due on_ oft the LGC: for approval.  October 31, 2018  Ifit becomes necessary to amend this due date or the  oftheLGC.  approval.  The invoices shall be sent via upload through the current portal address:  non-auditing nature.  Page 2 of9    Contract to Audit. Accounts (cont.).  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit (DPCU)ifapplicable  bond rate covenant. Additionally, the Auditor shall submit to the SLGFD simultancously with the Governmental Unit's audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified ini thel bond documents. 11. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit 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 ofaudit tot the Governing Board as soon as practical after the close of the fiscal year end. 12, 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 shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to the SLGFD. The pre-issuance review report shall accompany the audit report upon submission to the 13. The Auditor shall electronically submit the report of audit to the SLGFD as a text-based PDF file when (or prior to) submitting thei invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices oft the SLGFD by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC along with an Audit report Reissuance form. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings, by municipal bond rating serviçes to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit without subsequent consent of the Auditor. If the SLGFD determines that corrections need to be made to the Governmental Unit's financial statements, those corrections shall be provided within three Ift the OSA designates certain programs to be audited as major programs, as discussed in item #2, a turnaround The SLGFD's process for submitting contracts, audit reports and invoices is subject to change. Auditors shall use the submission process in effect at the time of submission. The most current instructions will be found on our website: 14. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be varied or changed to include the increased time, compensation, or both as may be agreed 15. If an approved contract needs to be amended for any reason, the change shall be made in writing, on the Amended. LGC-205 contract form. and. pre-audited. if the change includes a change. in. audit fee. 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 through the audit contract portal to the Secretary oft the LGC for approval. The portal address to upload the amended contract is phstsuralsiulmailens No change to the audit contract shall be effective unless approved by the Secretary oft the LGC, the Governing Board, and the  SLGFD.  days of notification unless another deadline is agreed to by the SLGFD.  document and a representation letter addressed toi the OSA shall be submitted tot the SLGFD.  htpsy/wwy.nctreasurercomlle/ParewulieFomsand.s-and-ResourcesaspX  upon by the Governing Board and the. Auditor.  Auditor.  Page 3 of9    Contract to Audit Accounts (cont.).  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit (DPCU)ifapplicable  16. A copy ofthe engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit shall be attached to the contract, and by referencel here becomes part ofthe contract. In case of conflict between the terms of the engagement. letter and the terms oft this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item #23 ofthis contract. Engagement letters containing indemnification clauses shall not be accepted by the  SLGFD..  17. Special provisions should be limited. Please list any special provisions in an attachment.  18. A separate contract should not be made for each division to be audited or report to be submitted. If a DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. Ifas separate report is not to be issued and the DPCUis 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 finance officer also shall be 19. The contract shall be executed, pre-audited, physically signed by all parties including Governmental Unit and the Auditor and then submitted in PDF format to the Secretary of the LGC. The current portal address to upload the contractual documents is htp:/nctreasurersigta.lcapile-net. Electronic signatures are not accepted at this time. Included with this contract are instructions to submit contracts and invoices for approval as of November 2017. These instructions are subject to change. Please check the NC Treasurer's web site at tpsy/wwv.nctrasurercomslgPageAM-Fomsan-and-ResourcesaspX for the most recent instructions. 20. The contract is not valid until it is approved by the Secretary oft the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The andit should not be started before 21. 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 Secretary of the 22. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements ofNCGS Chapter 23. All oft the above paragraphs are understood and shall apply to this contract, except the following numbered  included on this contract.  thecontracti isapproved.  LGC.  64,Article2.  paragraphs shall be deleted: (See Item #16: for clarification).  SIGNATURE. PAGES FOLLOWFEESH PAGE  Page 4 of9    Contract to AuditA Accounts (cont.)  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit (DPCU) ifapplicable  FEES-I PRIMARY GOVERNMENT  AUDIT: $ See fee section of engagement letter  WRITING FINANCIAL STATEMENTS: $ See fee section of engagement letter  ALL OTHER NON-ATTEST SERVICES: $ N/A  For all non-attest services the. Auditor shall adhere to the independence rules oft the AICPA Professional Code of Conduct and Governmental. Auditing Standards (as applicable). Bookkeeping and other non-attest: services necessary to perform the audit shall be included under this contract. However, bookkeeping assistance shall be limited to the extent that the Auditor isn not auditing his or her own work or making management decisions. The Governmental Unit shall designate ani individual with the suitable skills, knowledge, and/or experience necessary to oversee the services and accept responsibility for the results of the services. 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. The Auditor shall maintain written Prior to submission of the completed audited financial report, applicable compliançe reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed' 75% of the total of the stated fees above. Ift the current contracted feei is not fixed int total, invoices for services rendered may be approved for upi to 75%  documentation ofh his or her compliance with these standards in the audit work papers.  oft thej prior year audit fee.  The 75% cap fori interim invoice approval for this audit contract is $_ 48,862.50  ** NA if there is to be no interim billing  FEES-) DPCU(IF APPLICABLE)  AUDIT: $ N/A  WRITING FINANCIAL STATEMENTS: $ N/A ALL OTHER NON-ATTEST SERVICES: $ N/A  For all non-attest services the Auditor shall adhere to1 the independence rules of the AICPA Professional Code of Conduct and Governmental. Auditing Standàrds (as applicable). Bookkeeping and other non-attest services necessary to.j perform the audit shall bei included under this contract. However, bookkeeping assistance shall be limited to the extent that the Auditor isr not auditing his orl her own work or making management decisions. The Governmental Unit shall designate ani individual with the suitable skills, knowledge, and/or experience necessary to oversee the services and accept responsibility for the results of the services. 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. The Auditor shall maintain written Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if gipeAaluemyseat invoices for approval. forservicesrendered, not to exceed 75% of the total oft the stated- fees above. If the current contracted: fee is not fixed. int total, invoices for services rendered may be approved for upt to 75%  documentation ofl his orl her compliance with these standards in the audit work papers.  oft the prior year audit fee.  The' 75% cap fori interim invoice approval for this audit contract is $_ N/A  ** NA if there is to be no interim billing  Page 50 of9    Contract to Audit. Accounts (cont.).  Macon County, NC N/A  Primary Government Unit  Discretely Presented ComponentUnit DPCU)ifapplicable  Communication regarding audit contract requests for modification or official approvals willl bes sent to the email addresses provided in the spaces below. Martin Starnes & Associates, CPAS, P.A. By Amber Y. McGhinnis, Senior Audit Manager Authorized Audit firm representativename: Type or print Onluymkl Signature ofs autfgorizeds audit firm representative Date February 28, 2018 amegninnis@martinstames.com Email Address of Audit] Firm  REAUDITCIRINICATE: Required by G.S. 159-28 Thisi instrument! has beenj pre-auditedi int thei manner required by Thel Local Government. Budget andl Fiscal Control. Actorbyt the Schooll Budget and] Fiscal Control, By_ Lori M. Hall, Finance Director Primary Government Unit Finance Officer: Type or print name  (a)  Audit Firm Signature: Name of Audit] Firm  Act.  Primary Government Finance Officer Signature (Pre-audit Certificate must be dated.)  Date_  Governmental Unit Signatures: Macon County, NC Name of Primary Goyernment, By_James PTate, Chairman. Maver/Chairperson: Type or print name and title Signature of Mayor/Chalrperson of governing! board  hal@maconnc.org Email Address of] Finance Officer  Date By_N/A N/A Date N/A this section "N/A"  Date Primary Government Governing Body Approved. Audit Comtract-GS.159-340)  Chair of Audit Committee- - Type or print name Signature of Audit Committee Chairperson  ** fGovernmental Unit has no audit committee, mark  ***Please provide us the most current email addresses available as we use this information  to update our contact database***  Page 6of9    Contract to Audit Accounts (cont.)  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit DPCU)ifapplicable  ** This page to only be completed by Discretely Presented Component Units If Applicable **  Communication regarding audit contract requests for modification or official approvals will bes sent toi the email addresses providedi in the spaces below. DPCU Governmental Unit Signatures: Name ofI Discreetly Presented Component Unit DPCUBoard Chairperson: Type or print name and title Signature of Chairperson of DPCUg governing board  PRE-AUDITCERTIFICATE: Required by G.S. 159-28 Thisi instrument has been pre-audited int the manner required by" Thel Local Government Budget and Fiscal Control. Acto or by the School Budget and! Fiscal Control  (a) Act.  NIA ByN/A  ByN/A DPCUJ Finance Officer: Type or print name N/A DateN/A N/A  DateN/A  DPCU Finance Officer Signature (Pre-audit Certificate must be dated.) Email. Address of Finance Officer  Byl N/A N/A Date NIA this section "N/A"  Chair of Audit Committee- Type or print name Signature of Audit Committee Chairperson  **  ** Govermmental Unit has no audit committee, mark  Date DPCU Governing Body Approved Audit  Contract- G.S. 159-34(a)  N/A  ***Please provide us the most current email addresses available as we use this information  to update our contact database***  Page 7of9    Contract to Audit. Accounts (cont.).  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit DPCU)ifapplicable  Steps to Completing the Audit Contract  1. Complete the header information - Ifal DPCU is subject to the audit requirements found in the Local Government Budget and Fiscal Control Act and as separate report is being issued for that DPCU, as separate audit contract for the DPCU is required. Ifas separate report is not being issued for the DPÇU - it is being included in the Primary Government'sa audit- - the DPCU shall be named withi thel Primary. Government on the audit contract for thel Primary Government. The Board Chairperson of the DPCU shall sign the audit contract in addition to the elected leader of  the Primary Government.  2. Item No. 1- Complete the period covered by the audit  3. Item No. 6-1 Fill in the audit due date. For Governmental Unit (s), the contract due date can be no later than 4 months after the end oft the fiscal year, even though amended contracts may not be required until al later date. 4. Item No. 8 -I If the process for invoice approval instructions changed, the Auditor should make sure he and his administrative staff are familiar with the current process. Instructions for each process can be found at the  following link. htps/www.netreasurer.comlig/PaRes/Audit-foms-med-ResourcesASpX 5. Item No. 9-Please note that the new: fee section has been moved to page 5.  6. Item No. 16-Has the engagement letter been attached to the contract that is being submitted to SLGFD? a. Do the terms and fees specified in the engagement letter agree with the Audit contract? "In case of conflict between the terms ofthe engagement letter and the terms of this contract, the terms of this b. Does the engagement letter contain ani indemnification clause? The audit contract shall not be approved if there is an indemnification clause- - refer to LGCI Memo # 986. 7. Complete the fee section for BOTH the Primary Government and the DPCUfapplicable) on1 the fees  contract shall take precedence.  page; please note:  The cap on interim payments is 75% of the current audit fee for services rendered if the contracted fee amount is a fixed amount. If any part of the fee is variable, interim payments are limited to 75% of the prior year's total audit fee. If the contract fee is partially variable, we shall compare the authorized interim payment on the contract. to 75% of last year's actual approved total audit fee amount according to our records. There is à report of audit fees paid by each governmental unit on our web site: htpsy/rwwngtrasureromsl/fmAudit celPages/defaultasp* select "audit: fees" Please çall or email Lorna Hodge at 919-814-4299 omah@ntrasurrcen. ify you! have any For variable fees for services, are the hourly rates or other rates clearly stated in detail? If issued separately in an addendum, has the separate page been acknowledged in writing by the Govermental  questions about thei fees on this list.  Unit?  Page 8 of9    Contract to. Audit Accounts (cont.)  Macon County, NC N/A  Primary Government Unit  Discretely Presented Component Unit (DPCU). ifapplicable  For fees for services that are a combination of fixed and variable fees, are the services to be provided for the fixed portion of the fee clearly stated? Are the hourly rates or other rates clearly stated for the variable portion oft the: fee? (Note: See previous bullet point regarding variable fees.) Ifthere is tol bei noi interim billing, pléase indicate N/A instead of leaving the line blank.  8. Signature Area - There are now 2 Signature Pages: one for the Primary Government and one for the DPCU. Please only send the page(s) that are applicable to your Unit of Government and do not includé the instructions pages. Make sure all signatures have been obtained, and properly dated. The contract shall be approved by Governing Boards pursuant to G.S. 159-34(a). Ifthis contract includes the audit for al DPCU that is al Public. Authority that falls under the Local Government Budget and Fiscal Control Act, it shall be named int this contract and the Board Chairperson of the DPCU also shall sign the contract in the area indicated. Ifthe 9. Please place the date the Primary Government's Governing Board and thel DPCU's Governing Board (if  DPCU: is filing a separate audit, a separate audit contract is required for that DPCU.  applicable) approved the audit contract int the space provided.  a. Please make sure that you provide email addresses for the audit firm and finance officer as these will be b. Has the pre-audit certificate for thel Primary Government (and the DPCUifapplicable) been signed and Has the name and title of the Mayor or Chairperson of the Unit's Governing Board and the DPCU's Chairperson (if applicable) been typed or printed on the contract and has he/she signed int the correct area  used to communicate official approval of the contract.  dated by the appropriate party?  directly under the Auditor'ss signature?  10. If the Auditor is performing an audit under the yellow book or single audit rules, has year-end bookkeeping assistance been limited to those areas permitted under the revised GAO Independence Standards? Although not required, we encourage Governmental Units and Auditors to disclose the nature of these services in the contract or an engagement letter. Fees for these services should be shown in the space indicated on the fees page. 11. Has the most recently issued peer review report for the audit firm been included with the contract? This is required if the audit firm has received a new peer review report that has not yet been forwarded to us. The audit firm is onlyrequired to send the most current Peer Review report to us once - not multiple times. 12. After all the signatures have been obtained and the contract is complete, please convert the contract and all other supporting documentation to PDF. When submitting for approval combine and send the documents as one PDF file to include the Audit contract, any applicable addendums, the engagement letter and Peer Review Report. Submit these documents using the most current submission process which can be obtained at the htpsy/Anywanctreasurer.meAwdiri0lomdsDamatigukearemsncdomssDer05n 13-Ifanauditcannot: be completed. by the due date, the Auditor or Governmental Unit shall file an Amended. Contract. form (Amended LGC-205). This form shall be signed by the Governmental Unit representative and the Auditor. The explanation for the delay in completing the audit is part ofthis contract amendment: form and shall be provided. The parties that signed the original audit contract shall sign the amended contract form as well. If the signing representatives are unable to sign the amended contract, please include an explanation for this in the submitted  NC Treasurer's web site bmission.pdf  amended contract form.  Page 90 of9    KWH  Koonce, Wooten & Haywoou,LLP  AHPIAHIAXChwas  SYSTEM! REVIEWREPORT  To thel Partners ofMartin Starnes & Associates, CPAS,P.A. and the Peer Review Committees oftheNorth Carolina Association  ofCertified Public Accountants  We have reviewed the system, of quality control for the accounting and auditing practicerof Martin Stames & Associates, CPAS, P.A. (the firm) in effect for theyear ended December 31, 2014: Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American. Institute of Certified. Public Accountants: Asapartofo our peer review, we considered. reviews by regulatory entities; if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system ofquality control and complying with it to provide the firm: with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects: Our responsibilityist to express an opinion on the design ofthe system of quality control and the fimm's.compliance thérewith based on our review., The nature, objectives, scope, limitations of, and the procedures performed. in a System Review: As required by the standards, engagements selected for review included engagements performed In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes & Associates, CPAS, P.A in effect for the year ended December. 31, 2014; has been, suitably designed. and complied with to provide the firm withy reasonable assurance: ofperforming and reporting in conformity with appliçable proféssional standards in all material respects. Firms can receive a rating of pass, pass with deficiencyfies) orfail, Martin Starnes & Associatés, CPAS,  are described int the standards at wwacpotpprummary  under Government. Auditing Standards and audits of employee benefit plans.  P.A. has reçeived a peer review rating of pass.  Komee Walan + Hoyprdy LLP Koonce; Wooten & Haywood, LLP  May.21,2015  Halolh 10G0 Barrett Drive: bost Oliice Box 17806 Rateiphl Norty, Carolina 27619 9197829265: 919 7838937 FAX:  Durhum 3511 Shannon Roat Sute 100 Dupum, North Corolina, 27707 919:3 3542584 919 4899 8183FAX:  Pittaboro 10 Sanfordy Road Post Olfice Box: 1399 Pittsuuro. North Caroling 27312 919.542.6000 919:5425764FAX    MARTIN w STARNES &A ASSOCIATES, CPAS, P.A. "AI Professional. Association ofCertified Public Accountants and Managemen! Consultants"  February 28, 2018 Lori Hall, Finance Director Macon County 5 West Main Street Franklin, NC 28734  Youl have requested that we: audit thei financial statements oft the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Macon County, NC, as of. June 30, 2018, and for the year then ended, and the related notes tot thei financial statements, which collectively comprise Macon County's basic financial statements as listed In addition, we will audit the entity's compliance over major federal and State award programs for the period ended. June 30, 2018. We are pleased to confirm our acceptance and our understanding of this audit engagement by means oft this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the entity's major federal and State Accounting principles generally accepted in the United States of America require that certain supplementary information be presented to supplement the basic financial statements. Such information, althoughi nota aj part oft the! basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditings standards generally acceptedi int thel United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management's responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to  in the table of contents.  award programs.  certain limited procedures but will not be audited: Management's Discussion and Analysis Law) Enforcement Officers' Special Separation. Allowance schedules Other Post-Employment Benefits' schedules Local Government Employees' Retirement System' 's schedules Register of Deeds' Supplemental Pension Fund schedules  730 13+ Avenue Drive SE +1 Hickory, NC28602 + 828-327-2727 + Fax 828-328-2324 13 South Center Street * Taylorsville, NC 28681 + 828-632-9025 + Fax 828-632-9085  PO1 Box 5729 * Statesville, NC: 28687 * 1710 Wilkesboro Hwy * Statesville, NC: 28625 + 704-872-8923 + Fax: 704-872-4982  800-948-0585 + wwwmartinstamscom    Supplementary information other than RSI will accompany Macon County's basic financial statements. We will subject the following supplementary information tot the auditing procedures applied in our audit oft the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or1 to1 the: financial statements themselves, and additional procedures in accordance with auditing standards genèrally accepted in the United States of America. We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole:  Combining and individual fund financial statements Budget and actual schedules Supplemental ad valorem tax schedules Schedule of] Expenditures of Federal and State Awards Schedule of Expenditures of Federal and State Awards  We will subject the Schedule of Expenditures of Federal and State Awards to the auditing procedures appliedi in our audit ofthel basici financial statements and certain additional procedures, includingcomparing and reconciling the schedule to the underlying accounting and other records used to prepare the financial statements or tot the financial statements themselves, and additional proceduresi in accordance with auditing standards generally accepted in the United States of America. We intend toj provide an opinion on whether the Schedule of Expenditures of Federal and State Awards is presented fairly in all material respects in The following additional information accompanying the financial statements will: not be subjected to the auditingprocedures applied in our audit of the financial statements, and our auditor'sreport will notp provide  relation to the financial statements as a whole.  an opinion or any assurance on that other information:  Introductory section Statistical tables Data Collection Form  Prior tot the completion of our engagement, we will complete the sections oft thel Data Collection Form that are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is management's responsibility to submit a reporting package including financial statements, Schedule of Expenditures of] Federal and State. Awards, summary schedule ofp prior audit findings and corrective action plan along with the Data Collection Form to the Federal Audit Clearinghouse. The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the Federal Audit Clearinghouse. We will assist you in the electronic submission and certification. You may request from us copies of our report for you to include with the. reporting package The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors' reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one oft the factors  submitted toj pass-through entities.  inassessing programs atz al higher risk:    Audit of thel Financial Statements  We will conduct our audit: in accordance with auditing standards generally acceptedi in thel United States of America (U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General oft the United States of America; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and. Audit Requirements. for Federal Awards (Uniform Guidance) and the State Single. Audit Implementation Act. Those standards and the Uniform Guidance: require that wej plan andj perform the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement: An audit involves performing procèdures to obtain audit evidence about the amounts and disclosures int thei financial statements. Thej procedures selected depend ont the auditor'sjudgment, including the àssessment oft the risks of material misstatement of the finançial statements, whether due to error, fraudulent financial reporting, misappropriation of assets, or violations oflaws, governmental regulations, An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of thei financial statements. Ifappropriate, our procedures will therefore includet tests of documentary evidence that support the transactions: recorded in the accounts, tests of the physical existence ofinventories, and the direct confirmation of cash, investments, and certain other assets and liabilities by correspondence with creditors and financial institutions. As part of our audit process, we will request written representations from your attorneys, and they may bill you for responding. At the conclusion of our audit, we will also request certain written representations from you about thei financial statements and related: matters. Because oft thei inherent limitations of an audit, together with thei inherent limitations ofinternal control, an unavoidablei risk that some material misstatements ori noncompliance (whether caused by errors, fraudulent financial reporting, misappropriation of assets, detected abuse, or violations of laws or governmental regulations) may not be detected exists, even though the audit is properly planned and performed in accordance with U.S.GAAS: and Government. Auditing Standards oft the Comptroller General ofthe United States of America. Please note that the determination of abuse is subjective and Government Auditing In making our risk assessments, we consider internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not fort the purpose of expressing an opinion on the effectiveness ofthe entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. Our responsibility as auditors is, of course, limited to thej period covered by our We will issue a written report upon completion of our audit of] Macon County's basic financial statements. Our report will be' addressed to the governing body of Macon County. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in whichi iti is necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. Inaccordance with the requirements of Government. Auditing Standards, we will alsoi issue a written report describing the scope of our testing over internal control over financial. reporting.a and. over compliance with. laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will: not be an objective  grant agreements, or contractual agreements.  Standards does not require auditors to detect abuse.  audit and does not extend to any other periods.  oft the audit and, therefore, no such opinion willl be expressed.    Audit of] Major Program Compliance  Our audit of Macon County's major federal and state award program(s) compliance will be conducted in accordance with the requirements oft the Single Audit Act, as amended; the Uniform Guidance, and the State Single Audit Implementation Act, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and the State Single Audit Implementation Act and other procedures we consider necessary to enable us to express such an opinion on major federal and state award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on çompliance will be expressed. Circumstances may arise in whichi iti is necessary for The Oniform Guidance and the State Single Audit Implementation Act require that we also plan and perform the audit to obtain reasonable assurance about whether the entity has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major federal and state award programs. Our procedures will consist of determining major federal and State programs and performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each oft the entity's major programs. Thej purpose ofthose procedures will be to express an opinion on the entity's compliance with requirements applicable to. each of its major programs in our report on compliance issued pursuant to the Uniform Guidance and the State Single Audit Implementation Act. Also, asi required by the Uniform Guidance and the State Single Audit] Implementation. Act, we willj perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each of the entity's major federal and state award programs. However, Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed We will issue ai report on compliance that will include an opinion or disclaimer of opinion regarding the entity'sr major federal and state award programs, and ar report oni internal controls over compliance that will report anys significant deficiencies andi material weaknesses identified; however, suchi report willi note express  us to modify our opinion or withdraw from the engagement.  in our report.  an opinion on internal control. Management's Responsibilities  Our audit will be conducted on the basis that management and, when appropriate, those charged with 1. For the preparation and fair presentation ofthe financial statements in accordance with accounting 2. For the design, implementation, and maintenance ofi internal control relevant tot thej preparation and fair presentation of financial statements that are: free from material misstatement, whether due to 3. Fori identifying, in its accounts, all federal ands state awards received and expended duringt thej period and the federal and State programs under which they were received, including federal awards and funding increments received prior tol December 26, 2014(ifany), and those received in accordance 4. Fori maintainingi records that adequately identify thes source anda application of funds fori federal and 5. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and noncash assistance received) in accordance with the Uniform Guidance and State Single Audit 6. Fort the design, implementation, and maintenance ofi internal control over federal and state awards;  governance, acknowledge and understand that they have responsibility:  principles generally accepted in the United States of America;  fraud or error;  with- the Uniform- Guidance (generally received. after December. 26, 2014);  state funded activities; Implementation Act;    7. For establishing and maintaining effective internal control over federal and state awards that provides reasonable assurance thatt the nonfederal and nonstate entityi is managing federal and state awards in compliance with federal and state statutes, regulations, and the terms and conditions of 8. For identifying and ensuring that the entity complies with federal and state statutes, regulations, and the terms and conditions of federal and state award programs and implementing systems designed to achieve compliance with applicable federal and state statutes, regulations and thet terms 9. For disclosing accurately, currently and completely the: financial results of each federal and state 10. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate tot the objectives ofthe audit,i including whetherrelatedi recommendations 12. For addressing the findings and recommendations of auditors, for establishing and maintaining a process to1 track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit 13. For following up and taking corrective action on current year audit findings and preparing a 14. For submitting the reporting package and data collection form tot the appropriate parties; 15. For making the auditor aware of any significant contractor relationships where the contractor is a. Access to all information ofv which management is aware thati is relevant to thej preparation and fair presentation ofthe: financial statements, and relevant to federal and state award programs, b. Additional information that we may: request from management for thej purpose oft the audit; and Unrestricted access toj persons withint thes entity from whom we determine iti necessary to obtain 17. For adjusting thei financial statements to correct material misstatements and confirming to us int the management representation letter that the effects of any unçorrected misstatements aggregated by us during the current engagement andj pertaining to the current period(s) under audit are immaterial, both individually andi in the aggregate, to the financial statements as a whole; 18. For maintaining adequate records, selecting and applying accounting principles, and safeguarding 19. For. taking reasonable measures to safeguard protected personally identifiable and other sensitive 20. For confirming your understanding of your responsibilities as defined in this letter to us in your With regard to the supplementary information referred to above (including the Schedule of Expenditures of Federal and State. Awards), you acknowledge and understand your responsibility (a): fori the preparation of the supplementary information in accordance with the applicable criteria, (b) to provide us with the appropriate written representations regarding supplementary information, (c) to include our report on the supplementary informationi in any document that contains the supplementary information and thati indicates that we-l havereported ons such supplementary information, and (d)t toj present the supplementary information- with the audited basic financial statements, or ift the supplementary information will not be presented with the audited basic financial statements, to make the audited basic financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection" withi the audit.  the federal and state awards;  and conditions of federal and state award programs; awardi in accordance with the requirements of the award;  have been implemented;  11. For taking prompt action when instances of noncompliance are identified;  findings;  corrective action plan: for such findings; responsible for program compliance; 16. Toj provide us with:  such as records, documentation, and other matters;  audit evidence.  assets; information; and  management: representation letter.  supplementary information and our report thereon.    Wer understand that your employees willj prepare all confirmations wei request andy willl locate any documents With regard to using the auditor's report, you understand that you must obtain our prior written consent1 to reproduce or use our reporti inl bond offering official statements or other documents. Ifyoui intend toj publish or otherwise reproduce the basic financial statements and make reference to our firm, you: agree to provide us with printers' proofs or masters: for our review and approval before printing. You also agree top provide us with a copy ofthe final reproduced material for our approval beforei iti is distributed. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information: and, therefore, we arei noti required1 toread thei information containedi int these sites orto consider  ori invoices selected by us for testing.  the consistency of other information in the electronic site with the original document.  Fees  Marcie Spivey is the engagement partner for the audit services specified in this letter. Her responsibilities include supervising Martin Starnes & Associates, CPAs, P.A.'s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report. To ensure that our independence is not impaired under the AICPA Code of Professional Conduct, you agree toinformi the engagement partner before entering into any substantive employment discussions with any of  our personnel. Fixed: Audit  Our fees for these services are as follows:  $ 58,750 14,400  73,150  Financial Statement Drafting Other Non-Attest Services Variable:  Charge per major program over five (5) $ 3,000  Our invoices for these fees will be rendered in four installments as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full. Ifwe elect tot terminate our services for non-payment, our engagement will be deemed to have been completed upon written notification of termination, èveni ifv we have not completed our reports. Youv will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. We willnotify youi immediately ofany circumstances we encounter thato could: significantly: affect thisi initial fee estimate. Whenever possible, we will attempt to use Macon County's personnel to assist in the. preparation of schedules and analyses of accounts. This effort could substantially reduce our time We want our clients to receive the maximum value for our professional services and to perceive that our fees are reasonable and fair. In working to provide you with such value, we find there are certain circumstances that can cause us to perform work in excess oft that contemplated in our fee estimate.  requirements and facilitate the timely conclusion oft the audit.    Following are some oft the more common: reasons forj potential supplemental billings:  Changing. Laws and Regulations  There are many governmental and rule-making boards that regularly add or change their requirements. Although we attempt to plan our work to anticipate the requirements that will affect our engagement, there are times when this is not possible. We will discuss these situations with you at the earliest possible time  inc order to make the necessary adjustments and amendments in our engagement.  Incorrect. Accounting. Methods or Errors in Client. Records  We base our fee estimates on the expectation that client accounting records are in order sO that our work canl be completed using ours standard testing and accounting procedures. However, should wei findi numerous errors, incomplete records, or the application ofi incorrect accounting methods, we will have to perform additional work to make the corrections and reflect those changes in the financial statements.  Failure to. Prepare for the Engagement  In an effort to minimize your fees, we assign you the responsibility for the preparation of schedules and documents needed for the engagement. We also discuss matters such as availability ofyour key personnel, deadlines, and work space. If your personnel are unable, for whatever reasons, to provide these items as previously agreed upon, it might substantially increase the work we must do to complete the engagement  within the scheduled time. Starting and Stopping Our Work  Ifv we must withdraw our staff because of the condition of the client's records, or the failure to provide agreed upon items within the established timeline for the engagement, we will not be able to perform our work in a timely, efficient manner, as established by our engagement plan. This will result in additional Our fees are based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. Ifs significant additional time is necessary, we will discuss it with you and arrive at a new: fee estimate before we incur the additional costs. Our fees for such  fees, as we must reschedule our personnel and incur additional start-up costs.  services range: from $75-$300 per hour.  Other Matters communications.  During the course of the engagement, we: may communicate with you or your personnel viai fax or e-mail, and yous should be aware that communication int those mediums containsarisk ofmisdirected ori intercepted The audit documentation for this engagement is the property of Martin Starnes & Associates, CPAS, P.A. and constitutes confidential information. However, we may be requested to make certain audit documentationavalabe to thel Local Government Commission, Office oft the State Auditor, federal or State agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulations or to- peer reviewers. Ifrequested, access to such audit documentation will be provided under. the supervision of Martin Starnes & Associates, CPAs, P.A.'s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide, to distribute the copies ofinformation contained thereini to others, including other governmental agencies. We agree to retain our audit documentation or work papers for aj period of at  least five years from the date of our report.    We will perform the following nonattest services: Draft of financial statements and footnotes GASB: 34 convérsion entries Preparation of] Data Collection Form  Draft of Schedule of Expenditures of Federal and State Awards  With respect to the nonattest services we perform as listed above, Macon County's management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d): evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities. Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic finançial statements and related schedules or disclosures as these actions are deemed a non-audit service. During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such: matters to the attention oft the appropriate level ofmanagement, either We agree to retain our audit documentation or work papers for aj period of atl least five years from the date You agree to: inform us of facts that may affect the financial statements of which you may become aware during the period from the date ofthe auditor's report to the date the financial statements are issued. At the conclusion of our audit engagement, we will communicate to management and those charged with  orally or in writing. ofour report.  governance thei following significant findings from the audit:  Our view about the qualitative aspects oft the entity's significant accounting practices; Significant difficulties, ifany, encountered during the audit; Uncorrected misstatements, other than those we believe are trivial, ifany; Disagreements with management, ifany;  Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight ofthei financial Material, corrected misstatements that were brought to the attention ofi management as ai result of  reporting process; our audit procedures;  Representations we requested from management; Management's consultations with other accountants, ifany; and correspondence, with management.  Significant issues, if any, arising from the audit that were discussed, or the subject of Ina accordance with the requirements of Government. Auditing Standards, we have attached a copy of our latest external peer review report of our firm tot the Contract to Audit Accounts for your consideration and Please sign and return a copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit oft the financial statements and compliance over major federal and state award  files..  programs, including our respective responsibilities.    We appreciate the opportunity to be your financial statement auditors and look forward to working with  you and your staff. Respectfully,  Mati ayas € dowcitw,CAlsA. Martin Starnes & Associates, CPAs,P.A. Hickory, North Carolina RESPONSE:  This letter correctly sets forth the understanding ofl Macon County. Acknowledged and agreed on behalf ofl Macon County by:  Name: Title: Date:    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018 DEPARTMENT/AGENCY: SUBJECT MATTER:  Chairman Tate Safety at soccer fields  COMMENTS/RECOMMENDATION:  Chairman Tate has requested a slot on the agenda to discuss safety issues at  soccer fields in both Franklin and Highlands.  Attachments Agenda Item 11C  Yes XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: March 13, 2018  DEPARTMENT/AGENCY: Governing Board SUBJECT MATTER: Consent Agenda  DEPARTMENT HEAD COMMENTS/RECOMMENDATION: A. Minutes - Consideration of the minutes from the February 9, 2018 continued session, per Attachment 12A. The minutes of the February 13, 2018 regular  meeting will be sent via a separate e-mail upon completion. Budget Amendment #144, per Attachment 12B.  B. Finance  Consideration of budget. amendments #129 through #137, plus  C. Tax releases - Consideration of tax releases for February 2018 in the amount of  $3,063.21, per Attachment 12C.  D.  Macon County Public Health Fee Additions/Changes - Consideration of fee  additions and changes, per. Attachment 12D.  E. Macon County Public Health Fees for water testing/sampling Consideration of fees to become effective July 1 2018, per Attachment 12E. F. Ad valorem tax collection report - No action is necessary.. Attachment 12F. COUNTY MANAGER'S COMMENTSRECOMMENDATION:  Attachments X Yes Agenda Item 12 (A)B)O0D)E))  No    MACON COUNTY BOARD OF COMMISSIONERS  CONTINUED SESSION FEBRUARY 9, 2018 MINUTES  Chairman Tate reconvened the meeting at 12:02 p.m. in the commission boardroom as recessed from the January 9, 2018 regular meeting. All board members, the County Manager, Finance Director, County Attorney, members of the news media and a number of department heads and county staff were MID-YEAR FINANCIAL REVIEW: Finance Director Lori Hall presented a PowerPoint presentation that provided the board with a mid-year financial update for Fiscal Year 2017-18. Ms. Hall noted that, in comparing the current fiscal year to the prior one, sales tax revenue was up by. just more than seven percent, property and motor vehicle tax collections were almost identical, as were general fund revenues and expenditures. She also gave the board a snapshot of the county's general fund debt, including principal and interest payments by fiscal year, up through the year 2031. No action was necessary. 2017 YEAR IN REVIEW: County Manager Derek Roland gave the board an overview of the accompishments and challenges that Macon County faced in 2017. He credited the board with showing financially responsible leadership" and said that Macon County is second to none in terms of financial stability. He then touched briefly on a number of projects and issues, including: completion of $796,000 in renovations to the Robert C. Carpenter Community Building, the partnership with the Town of Highlands and a $350,000 allocation to improve the civic center and recreation opportunities there, as well as improvements to the recreation park in Nantahala and the Little Tennessee River Greenway. He also addressed what he termed the continued investment in "our most important asset," as capital outlay to the Macon County School System was increased by $100,000, along with plans to spend $3 million to expand South Macon Elementary School, which will bring the county's contribution to. new school facility construction and renovations to almost $60 million over the past. 10y years. In. public safety, he pointed out that the roof replacement project for the detention center is now under contract for $85,920, and that six new patrol vehicles were purchased for the sheriff's department at a cost of $181,973. Some of the challenges in 2017 centered  present.  Minutes 02.09.18 Page 1 of5    around healthcare, particularly employee health insurance and claims, along with matters stemming from Mission Health's movement of services from Angel Medical Center. He noted that the employee clinic at Macon County Public Health has been a saving grace to the county's health insurance plan. Other challenges, he said, are out of the county's control, such as unknowns involving the state and federal government, the jail program, mental health needs and the opioid crisis. He explained that out-of-county prisoner costs have skyrocketed, with that total now exceeding more than twice the last five years combined. However, he credited the county's strong financial position, with the third lowest tax rate in the state, to fiscally responsible leadership and al hardworking county staff. Looking forward, he said the top priority would be PROPOSED CAPITAL IMPROVEMENT PLAN: Mitch Brigulio, a Senior Vice President with Davenport & Company, presented a PowerPoint presentation on the county's proposed Capital Improvement Plan (CIP). He began his comments by telling the board members, "You all are in very good shape." He explained that he would go through the initial CIP document at a high level and hit the highlights, starting with definitions of "debt capacity" and debt affordability." Having capacity doesn't mean you can afford it, he told them, and noted that the CIP "is a living document," and will need to be reviewed annually, with only the first year actually being funded. He discussed the county's credit rating, and said that the county's fund balance would be important as the board embarks on a capital plan. He suggested that the board formalize its fund balance policy, which is an informal goal of maintaining the county's fund balance at a minimum of 25 percent of the annual budget. He said the county has $28.4 million of tax supported debt now, all of which is scheduled to be paid off by 2031. He said the board's 10- year payout ratio, repaying 90 percent of debt within a 10-year period, is really good. He pointed out that a high level summary of the CIP by department shows $40.4 million worth of projects, and includes $17 million of debt issuance, most of it stretched over a 15-year period. A breakdown of that $40.4 million shows roughly 30 percent coming from grant sources, another 30 percent in "pay as you go," and the remaining 40 percent in debt. The County Manager said that the board members will determine the priority of projects, and that "nothing is set in stone." Mr. Brigulio said the board would look to adopt a five-year CIP, with only the initial year funded. No action was 2019 REVALUATION AND TAX OFFICE SOFTWARE UPDATES: Tax Administrator Richard. Lightner. presented a PowerPoint. presentation on. the. 2019 revaluation process and the need for updated tax software. He began by explaining that the preliminary property review was now 54 percent complete and would be finished on May 1, 2018. He plans to present the 2019 schedule  the Capital Improvement Plan. No action was necessary.  necessary.  Minutes 02.09.18 Page 2 of5    of values to the board in June, followed by a public hearing on the values later in the month and then ask the board to adopt them in July. This would be followed in August with a "tax academy" for the public, with learning session" centered on taxation and the revaluation process. Revaluation notices will then be mailed to the public in January of 2019. Looking at tax software and hardware, Mr. Lightner said that he had reviewed three potential vendors and outlined the pros and cons of each. His conclusion was to retain Keystone Software, in part because the gains of switching to a new vendor do not justify the investment. He also recommended that the county start investing in software and hardware updates, such as keeping servers updated, along with an annual $60,000 allocation for software updates for the tax office. Within the next five to seven years, he suggested that a full-time information technology employee should be dedicated to the tax office, plus the need to monitor new software availability over the next decade. He went on to note that the tax servers are operating at 98.5 percent capacity, and that the county's internet speed is "totally unacceptable," with downloads at 18.73 Mbps where they should exceed 100. Mr. Lightner then addressed the new appraisal standards, which take effect this year and which the county must adhere to beginning January 1, 2020. Because of these new standards, the county must conduct a "full measure and list appraisal" for 2023, which in turn will require the county to hire a minimum of two additional appraisers and one data technician. He said budget dollars will need to be appropriated for these requirements beginning with Fiscal Year 2019-20 and thereafter, and he went over a timeline for meeting various personnel matters. In addition, he outlined the consequences for not meeting budget, personnel and computer needs. Following his presentation, there was discussion on a number of the main points, plus the need to have all county residents participate in the  upcoming 2020 Census. No action was necessary. FY 2018-19 SCHOOL SYSTEM TOPICS:  Macon County Schools  Superintendent Dr. Chris Baldwin presented lists of items for the county's school system for the upcoming year. He started by handing out a list from the school principals that covers the need for additional personnel across various locations as well as a projected 15 percent increase in the cost of electricity, along with a list showing the cost of maintaining the current level of service plus the additional utility cost. He then moved on to capital outlay requests, which covered the areas of technology, vehicles, renovation/construction and furniture, machines and equipment. This led to specific discussion about the planned renovations at South Macon Elementary, the need to repair roofs at several campuses, needed repairs for the track at Franklin High School, and talk of replacing the Fine. Arts. Center at the high school. Commissioner. Shields also asked Dr. Baldwin a number of questions, which eventually led to a discussion of a replacement plan for technology devices. No action was  necessary.  Minutes 02.09.18 Page 3 of5    UPDATE ON FIRE SAFETY TRAINING COMPLEX: Curtis Dowdle with the Southwestern Community College (SCC) Division of Public Safety Training presented a PowerPoint presentation on the plans for a new fire/rescue training facility. As with previous presentations, Mr. Dowdle noted that the current structure, or "burn building," has reached the end of its life span, and that plans call for a. new facility to be built on what is now county property near the current SCC Macon Campus off Siler Road. He also discussed the accreditation standards for such a facility. Plans for the new location call for a two-bay fire/resçue station with classroom and office space, and a new training tower designed around the BullEx System, which would be a four-story container structure. Mr. Dowdle said this particular facility would have enhanced safety features and options to allow more variety and diversity while training different groups at different skill levels. He also explained that BullEx is the sole source provider of this facility and offers a turn-key job on the construction of the tower. This led to a lengthy discussion about the proposed facility, the need for new personnel, and ultimately, the cost of the project. No PRESENTATION OF BUDGET CALENDAR: The County Manager presented his FY 2018-2019 Budget Calendar for the board's consideration, a copy of which is attached (Attachment 1) and is hereby made a part of these minutes. He pointed out that the schedule calls for the public hearing on the budget to be held on June 19th instead of the board's regular meeting date of June 12th. GOALS AND EXPECTATIONS FOR FY 2018-19: Each board member was given the opportunity to comment on their goals and expectations for the Chairman Tate said that his personal expectation was for the county budget to continue to remain flat and to "live within our means" and continue to be thrifty. He said he hoped for an increase for the library and expressed his desire to continue to support our schools by seeing extra dollars go that way. He liked the idea of major requests going through the CIP and noted his "bucket list" item to see the FHS. football field have improvements. Commissioner Beale, the board's vice chairman, spoke of Medicaid reform drawing closer and the effect it would have on county departments such as Health, Emergency Services and Social Services. He said the county's Senior Center facility is overwhelmed," and that the school system has some "big ticket items." He went on to state that "We can borrow a whole lot of money without raising taxes," and. followed. that by. saying some. county departments. will come looking for increases. He said the sheriff's department has increased needs, the "burn building" needs to be constructed, but that his top priority would be schools and the senior center. He added that increased funding for  action was taken.  No action was necessary.  upcoming budget.  Minutes 02.09.18 Page 4 of5    information technology is a "have to," and said DSS will be looking for at least three new employees for child protective services. He concluded by saying "it's Commissioner Shields, pointing to Commissioner Beale, commented, "Everything he said." He said his main focus was the CIP and to "look at Commissioner Higdon focused most of his comments on the Nantahala community, saying that residents there are "demanding some return on their investments." He also stated his desire to "get the Board of Elections out of the Commissioner Gillespie said he wanted to continue to look at the budget and make sure dollars are spent wisely. He said the CIP will be huge and referenced the county's fund balance as a possible funding source. School funding, both for capital projects and technology, was also high on his list. He said "one thing touching everything' is the need for some form of broadband, which he sees as an economic tool for the. county. He closed by saying the county's recycling centers "are the face of the county" and some consideration ADJOURN: After some final comments, and at 3:43 p.m., upon a motion by Commissioner Shields, seconded by Commissioner Beale, the board voted  time we look at spending some money in Nantahala."  Nantahala needs."  cellar," referring to the first floor of the courthouse.  needs to be given to their improvement.  unanimously to adjourn.  Derek Roland  Jim Tate Board Chairman  Ex Officio Clerk to the Board  Minutes 02.09.18 Page 5 of5    MACON COUNTY, BUPGET AMENDMENT  Date:  2/7/2018  AMENDMENT# 129 DEPARTMENT: HEALTH through the year. ACCOUNT 115183-557900 113511-438706  EXPLANATION: Demand for the Water Test Kits increased. We need: more funds to purchase enough kits to last us  DESCRIPTION PDWW- Water Test Kits Water Test Fees  INCREASE $ 1,300.00 $ 1,300.00  DECREASE  REQUESTED BY DEPARTMENT HEAD RECOMMENDED! BY FINANCEOFFICER APPROVED BY COUNTY MANAGER  h  ACTION] BY BOARD OF COMMISSIONERS dlalemebng  APPROVED ANDI ENTERED ONI MINUTESI DATED  CLERK    MACON COUNTYBUDGET, AMENDMENT AMENDMENTH 130 FROM: RobertLHolland DEPARTMENT: AÇCOUNT 11-3839-4850-00 11-4310-5565-03  Sheriff" DESCRIPTION Insurance Settlement Vehicle Repairs  EXPLANATION: Insurance Settlement  INCREASE $1586.00 $1586.00  DECREASE:  REQUESTED: BYJ DEPARTMENTHEAD. Aasias RECOMMENDED: BY FINANCE OFFICER Buns ACTION'BY: BOARDOF COMMISSIONERS dos mub  APPROVEDI EYCOUNTYMANAGER  APPROVEDANDI ENTEREDI ONMINUTES] DATED  CLERK    MACON COUNTY BUDGET AMENDMENT  Date:  2/16/2018  AMENDMENT #13L DEPARTMENT: HEALTH  EXPLANATION: To çover the purchase of gift cards for participants oft the program.  ACCOUNT 113511-438564 115153-565029  DESCRIPTION Nutrition Edu Program- DPP Diabetes Prevention Program  INCREASE $ $  DECREASE  600.00 600.00  REQUESTED BY DEPARTMENT HEAD  fu - - buntos  RECOMMENDED  BY FINANCE OFFICER  APPROVED BY COUNTY MANAGER  ACTIONI BY BOARD OF COMMISSIONERS 313K meekng  APPROVED AND ENTERED ON MINUTES DATED  CLERK    MACONCOUNTY BUDGET AMENDMENT AMENDMENTE 132 FROM: M.CHRISSTAHL DEPARTMENT: SOLIDWASTE  EXPLANATION: FY17-18 Insurance company paid for damages done by a vehicle at Otto  convenience center. DESCRIPTION Insurances settlement Operating supplies  ACCOUNT 60 3839 485000 604715 556011  INCREASE 439. 439  DECREASE.  REQUESTED BY DEPARTMENT HEAD ZAICh RECOMMENDED BY FINANCEOFFICER dprnbl ACTION BY1 BOARD OFCOMMISSIONERS 3gw maHy  APPROVED BY COUNTYI MANAGER  APPROVED. ANDENTERED! ON MINUTES DATED  CLERK    MACON.COUNTY/BUDAETAMENPMENT  February 21,2018  AMENDMENTH FROM: FINANCE DEPARTMENTK EXPLANATIONE  SOCIALSERMICES Donation DESGRIPTION  INCREASE $650 $650  DECREASE  L3584-4389:22 SHIPREVENUE 15831-5675-26 SHIPP  REQUSTEDBYDEPARIMENTHEAD RECOMMENDEDEKENANGEOPHCER APPKOVEDBY/COUNTYMANAGER AGTIONEBYBOARDOFCOMMSSIONERS APPROVEDANDIENDENTEREDONMNUTESDATED  CRORAS  CLERK    MACONCOUNINIUDAETE AMENDMENT  Pebru1y272018  AMENDMENTA 134 FROM: HINANCE DBPARTMENT EXPLANATION  SOCIALSERVICES Additional allopation DESCRIPTION:  INCREASE $7536 $7536  DECREASE  1-35614389-02 LIFAP 0-53145675-315 LIEAP  REQUISTPDBY-DEPARIMENTHEAD: RECOMMINDIDBVENANCPOFRCER APPROVEDBY/COUNTMMANAGER ACIONBYRGARDOPCOMMIBSIONERS APAROVPDANDINTEADONMNUTRSDAIEP  3318 MALe ANN  CLERK    MACONG COUNTYBUDGET AMENDMENT  rebruary2 2018  AMENDMENT# FROM, FINANCE DEPARIMENTE EXPLANATION: 1158375500-024 11-3584-4410-05: 1-5837-5502-01  SOCIAESERVICES Increased demand DESCRIPTION GOngresATAPTSAATy Conggatedontions Congregate Med/FICA  INCREASE $3,000 $1492 $822 916 230  DECREASE  11135844510-045 Congregater privatepay 113584:4510:03 HDprivatepay  RPOUESTEDBKDEPARIMENTHEAD! RECOMMENDEDBYFNANCLONEICEK APROWEDBYICOUNTVMANAGER  ACTONIBYBOARDOFCOMMIESIONNS 31311 8 ebR  APPROMEDANDENDENTEREDONMNUTESDATED  CLERK    MACON COUNTY BUDGET AMENDMENT  Date:  2/27/2018  AMENDMENTL12 DEPARTMENT: HEALTH  EXPLANATION: Using the Medicaid Cost Settlement to cover the purchase of computers; printers and scanner,  ACCOUNT 113511-:438551 115110-556005  DESCRIPTION Medicaid. Cost Settlement Funds Admin- Computers Supplies  INCREASE $ 41,164.00 $ 41,164.00  DECREASE  REQUESTED: BY. DEPARTMENTI HEAD RECOMMENDED, BY FINANCEOFFICER APPROVEDBYCOUNTYMANAGER  HA  ACTION BY BOARDOF. COMMISSIONERS Zele mecking  APPROVED: AND ENTERED'ONI MNUTESDATED  CLERK    MACON: COUNTY BUDGET AMENDMENT AMENDMENTH DEPARIMENT EXPLANATION ACCOUNT  137 114377. REPAIR FIRES SERVICESTRUCK  DESCRIPTION  INCREASE 64877 $ 2,877.00  DECREASE  113839 485000 INSURANCE 114377 556503 VEHICLE REPAIRS & MAINT:  REQUESTED BY DEPARTMENTHEAD RECOMMENDEDI BY FINANCE OFFIGER. APPROVED BY COUNTY/MANAGER APPROVED. & ENTERED ON MINUTES DATED  R  BaRbtE  ACTION BYE BOARD OF COMMISSIONERS 3IBAE mecby  CLERK    MACON COUNTY BUDGET  AMENDMENTH 144 FROM: DEPARTMENT EXPLANATION:  John Fay HOUSING FUNDING INCREASE  ACCOUNT 514093 514093-550001 514093-550201 514093-550203 514093-550204 514093-550205 514093-550206 514093-550207 514093-550701 514093-556030 514093-556031 514093-556034 514093-556035 513831-447252  DESCRIPTION DOE18#7305  INCREASE 7,110 498 1,555 8 825 149 628 7,940 1,415 20,128 20,128  DECREASE  Salary Medicare/FICA Hospitalization Unempboymentinsurance Workmen's Compensation Life Insurance Retirement General County 401k WAP Training &Tech Asst WAP Administration WAP Program Operations WAP Health & Safety WEATHERZATION DOE# #7305  Total  REQUESTEDBYDEPARIMENIHEAD RECOMMENDED! BY FINANCE OFFICER APPROVEDBY COUNTYMANAGER ACTIONBY! BOARDOFCOMMISSIONERS APPROVED AND ENEREDONMINUTES DATED  gE  CLERK  MCHousing, jl, 8-2016    Macon County Tax Office 51 West Main Street Franklin, NC 28734  Phone: (828)349-2149 Fax: (828)349-2564 imcdowel@maconncorg  TO: FROM: DATE: RE:  MACON COUNTYG COMMISSIONERS Macon County Tax Office March 8, 2018 Releases  Terèsa McDowell, Tax Collections Supervisor  Attached- please find the report of releases for real estate that require your approvali in orderto continue with the process ofireleasing these amounts from thé tax accounts. Please feel free to contact me ifyou; should have anyig questions regarding these releases. The réport ofthe releases formatted in  alphabetiçal order is attached.  AMOUNT OFI RELEASES, FOR FEBRUARY,2018: $3,063.21    Tax: Collections 03/06/18 Group Number REL*18*02 Seq Date Account Taxbill Nbr 18 02/16/18 122222 17A122222.01  Detai. Transactions by Group Abatement Tax. Transaction Code Amount GO1 14.96- FO1 2.34- LO1 95.00 112.30- G01 17.74- F01 2.26- L01 95.00- 115,00- GO1 19.09- F01 2.43- LO1: 72.00- 93.52-: GO1 15.93- FO1: 1.71- L01 72.00- 89.64- G01 15.37- F01 1.65-1 LOI. 72,00- 89.02- G01 17.88- F01 1.92- L01 72.00- 91..80- GO1 1916- FOT 2:06- LO1 72.005 93.22- G01 3213- P09 5.92- 38.054 G01. 4.15- F07" 1.20- LO1 95-00-  RTC020303 Page 1  Bffective, Date 02/02/18  Levy Penalty Addi Interest Discnt Trn Check. Trans Rev Amount. Amount Chgs Amourit Amount Cde Number Descriptn  Number Numbér  14.96- 0..00 2.34- 0.00:  0;00 0.00  O00 95.00- 0.00  ***  AYALA, MAGANA JESUS  17.30- 0.00 95.00- 0.00 0.00 R CLERICA  19 02/16/18 122222 16A122222.01  17.74F 0,00 2..26- 0-00  0,00 0.00  0.00 95..00- 0.00  AYALA, MAGANA JESUS  20.00- 0.00. 95.00- 0.00 0.00 R CLERICA,  20 02/16/18 122222 15A122222,01  19,09- 0.00 2.43H 9.00  0.00 0.00  0.00 72.00- 0,00  AYALA MAGANA JESUS  21.52- 0.00 72.00r 0.00 0.00 R CLERICA  21 02/16/18 122222: 14A122222.01  15..93- 0.00 1A71- 0.00  0.00 0-00  0.00 72.00- 000  ***  AYALA, MAGANA JESUS:  17.64- 0.00 72..00- 0.00 0.00 R CLERIÇA  22 02/16/18 122222 13A122222.01  15.37- 0.00 1.65- 0.00  0.00 0.00  0..00 72.00- 0.00  ***  AYALA MAGANA JESUS  17.02- 0..00 72.00- 0,00 0.00 R CLERICA.  23: 02/16/18 122222 12A122222.01  17.88- 0:00 1,92- 0.00  0-00: 000  0.00 72.00- 0,00  AYALA, MAGANA JESUS  19.80- 0,00 72.00- 0.00 0.00 R CLERICA.  24 02/16/18 122222 11A122222-01  19.16- 0.00 2.06- 0400  0.00. 0.00  0.00 72.00- 0.00  ***  AYALA, MAGANA JESUS  21.22- 0.00 72.00- 0.00 0,00 R CLERICA  36 02/23/18. 114714 17A114714.09  32..13- 0,00 5.92- 0.00 4.15- 0.00 1.20- 0v00  0.00 0.00 0.00 0.00  ***  BLOCK, MARK.  38.05- 0.00: 0.00 0.00 0.00 R CLERICA  37 03/01/18 14529 17A14529,01  0:.00: 95.00=: 0.00    Ta* Collections 03/06/18 Group Number REL*18*02 Seq Date Accourit Taxbill Nbr ***  Detail. Transactions. by Group: Abatement: Tax. Transaction. Code Amount  RTC020303. Page 2.  Effective Date 02/02/18  Levy Penalty Adal. Interest Discrit, Tr Chèck Trans. Rev Amount. Amount Chgs Amount Amount. Cde Number pescriptn 5.35- 0.00 95.,00- 0,00 0..00. R CLERICA  Number Number BURHENNE, ALAN. &e HULDA M  100.35- GO1 4.99- F07 1.24- LO1 95.00- 101.23- GO1 5:34- F07 1.33- 101 72.00- 78.67- G01. 4:27- F07 1.06- LO1 72.00- 77.-334 3.56- 54.12-  38 03/01/18 14529 16A14529.01  4.99- 0.00 1.24- 0.00  0.00 0.00  0,00 95.00- 0.00  ***  BURHENNE, ALAN & HULDA M  6.23F 0..00. 95.00- 0.00 0.00 R CLERICA  39 03/01/18 14529. 15A14529.01  54345 0.00 1.33- 0.00  0.00 0.00  0.00 72.00- 0.00  BURHENNE, ALAN & HULDA M  6..67- 0.00 72..00- 0,00 0:.00 R CLERICA  40 03/01/18 14529 14A14529.01  4.27- 0.00 1.06- 0.00  0.00 0.00  0.00 72,00- 0,00  BURHENNE, ALAN & HULDA M  5.33W 0.00 72.00- 0.00 0.00 R CLERECA:  16 02/12/18 137346 17A137346.14  G01 115.17-. 115.17- 0.00  0.00 0,00 0.00 0,00. 0.00 0.00. 000 0-00  F10. H01.  3.56- 0:00 54.12- 0.00  ***  HIGHLANDS BBQ COMPANY  172,85- 172,85- 0.00 0,00: 0.00 0.00 R CLERICA  17 02/12/18 137346 16A137346.14  G01 104..70- 104.70- 0.00  F10 3:24- HO1: 49.20- 157.14,- G01 28.58- F02 6.27- LO1 95.00- 129.85- G01 16.65- F01 2.60- L01 95.00- 114.25- G01 18.56- FO3 3..45- 22..01-  3.24- 0.00 49.20- 0,00 28.58- 000 6.27- 0,00  HIGHLANDS BBQ: COMPANY  157.14- 0.00 0..00. 0.00. 0.00. R CLERICA  1 02/02/18 122411 17A122411.01  0.00. 95.00- 0.00  KOPPEL, LOU 02/09/18 109108 17A109108.03  34.85+ 0-00 95,00- 0.00 0.00 R CLERICA  16.65- 0.00 2..60- 0.00  0.00 0.00  0.00 95.00- 0.00  MCCONNELL, RONNIE  19.25- 0.00 95..00- 0.00 0.00: R CLERICA  2. 02/08/18 66628 16A66628.07  18.56- 0:00: 3..45- 0.00  0-00 0.00.  STANLEY, ROBERT HUGH IT  22.01- 0.00 0.00. 0p0 0.00 R CLERICA    Tax Collections 03/06/18 Group Number REL*18*02 Seg Date Account Taxbill Nbr  Detail Transactions by Group Abatement Tax: Transaction Code- Amount F03 3.14- 20..03- G01 25-95- F10 0.804 HO1 12.19- 38.94- G01 28,55- F01 3.64- HOI 13.41- 45.60- G01 28.55- FO1 3.64- HO1 13.41- 45.60- G01 20.74- FO1 2.23- HO1 11.15- 34.12- G01 20.74- F01 2,23- HO1 10.04- 33.01- GO1 22.81- FO1 2.45- HO1: 11.04- 36..30- GO1 22:,81 FO1 2.45- HO1 11.04- 36.30- GO1 22:81- FOI 2.45- HOI 11.04-  RTC020303 Pagé 3  Bifective Date 02/02/18  Levy Penalty Addl Interest Discnt: Trn. Cheçk Trans Rev Amount Amount Chgs Amount Amount: Cde Number Descriptn. 20.03- 0.00 0-00 0.00 0,00 R CLERIÇA  Numbet Number  3.14- 0.00: 25,95- 0.00 0.80- 0.00 12.19- 0.00. 25.95- 2.60- 3.31- 0.33- 12.194 1.22- 25.95- 2.60- 3.31- 0.33- 12.19- 1,22- 20474- 0.00 2.23- 0.00: 11.15- 0.00 20.74- 0.00 2.23- 0x00: 10.04- 0.00 20.74- 2,07- 2.23- 0.22- 10.04- 1,00- 20.74- 2.07- 2.23- 0,22- 10.04- 1.00- 20.74- 2.07- 2.23- 0.22- 10..04- 1.,00-  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0..00 0,00, 0.-00 0..00 0.00 0.00 0.00 0.00 0..00 0..00 0.00: 0.00 000 0.00 -0.00 0.00  STANLEY, ROBERT HUGH II  25 02/16/18 20082. 17A20082.14  ***  WASHING WELL. THE  38494 0,00 0.00 0.00 0.00 R CLERICA  26 02/16/18 20082 16A20082.14  ***  WASHING WELL THE  41.45- 4.15- 0.00 0..00 0.00. R CLERIÇA  27 02/16/18 20082 15A20082.14  WASHING WELL THE  41.45- 4.15- 0.00 0,00 0.00 R CLERICA  28 02/16/18: 20082 14A20082.14  ***  WASHING WELL THE-  34.12- 0.00 0.00 0.00 0:00 R CLERICA  29 02/16/18 20082 13A20082.14  WASHING WELL THE  33.01- 0.00 0.00 0.00 0.00 R CLERICA  30 02/16/18 20082 12A20082.14  WASHING WELL THE  33.01- 3..29= Q.00 0.00 0.00 R CLERICA,  31 02/16/18 20082: 11A20082.14  ***  WASHING WELL THE  33.014 3.29- 0.00 0.00 0.00 R CLERICA  32 02/16/18: 20082 10A20082.14    Tax: Collections 03/06/18 Group Number REL*18*02 Seg Daté Account Taxbill Nbr ***.  Detail. Transactions. by Group Abatement Tax Transaction Code Amount  RTC020303 Page 4  Ettective Date 02/02/18  Levy Penalty Addl Interest Discrt. Trn Check Trans Rev Amount Amount Chgs Amount. Amount Cde Number Descriptn, 33.01- 3.294 0.00 0.00 0.00 R CLERICA:  Number Number WASHING WELL THE:  36.30- 21.59- 2..45- 11.04- 35.08- 21.59- 2.45- 11.04- 35.08- 20.04- 2.45- 11.04- 33.53- 11.27- 95,00- 106.27- 13.40- 95.00-. 108.40- 14.31- 72.00-. 86.31- 11.97- 72.00= 83.97- 11.55- 72.00- 83.55- 13.42- 72,00- 85..42-  33 02/16/18 20082 09A20082.14  G01 F01 HO1 GO1 FO1 HO1 G01 F01 HO1 G01 LO1 G01 L01 G01 L01: G01, L01 G01. LO1. GO1 L01  19.63- 1-96- 2,23- 0.22- 10.04- 1-00- 19.63- 1:96- 2.23- 0.22- 10.04- 1.00- 1822- 1.82- 2,234 0.22- 10.04- 1.00- 11.27- 0.00  0.00 000. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  ***  WASHING WELL THE  31-90- 3.18- 0..00 0.00 0.00 R CLERICA  34 02/16/18 20082 08A20082.14  ***  WASHING WELL THE  31.90- 318r 0.00 0.00 0..00 R CLERICA  35 02/16/18 20082 07A20082.14  ***  WASHING. WELL THE  30.49- 3,04- 0.00 0.00 0.00: R CLERIÇA  5 02/12:/18 51480, 17A51480.09  0.00 95.00- 0.00  ***  WILSON, JEFFREY LEE  11.27- 0.00 95.00- 0..00. 0.00 R. CLERICA  6 02/12/18 51480 16A51480.09  13.40s 0.00  0.00  0.00. 95.00- 0.00  ***.  WILSON, JEFFREY LEE-  13.40m 0.00 95.00- 0.00 0.00 R CLERICA.  7. 02/12/18 51480 15A51480.09  14.31- 0.00  0.00  0.00. 72400- 0.00  ***  WILSON, JEFFREY LEE  14.31- 0.00 72.00- Q.-00 0.00 R CLERICA  8. 02/12/18 51480 14A51480.09  11.97- 0.00  0.00  0.00 72,00- 0.00  ***  WILSON, JEFFREY LEE  11.97- 0.00 72.00- 0.00 0.00 R CLERICA  9 02/12/18 51480 13A51480.09  11.55- 0..00  0.00  0..00 72.00- 0.00  ***  WILSON, JEFFREY LEE  11.55- 0.00 72-00- 0.00. 0.00 R CLERICA.  10 02/12/18 51480 12A51480.09  13.42- 0.00  0.00  0.00 72:00- 0.00  WILSON, JEFFREY LEE  13,42- 0.00 72.00- 0.00 0.00 R CLERICA  ENs    11 02/12/18 51480 11A51480.09  G01  14.40-  14.40- 0.00  0.00    Tax. Collections 03/06/18 Group. Number REL*18*02 Seq Date Account Taxbill Nbr  Detail Transactions by Group Abatement Tax Transaction Code Amount L01. 72.00-. 86.40- GO1 15.51 L01 72.00- 87,51- G01 15,68- L01. 60.00- 75468- GO1 16.82- L01 60.00- 76.82- GO1 16.76- L01 60.00- 76.764  RTC020303 Page Trans  stfective. Date 02/02/18  Levy Penalty Addl Interest. Disent. Trn Amount. Amount, Chgs Amount Amount Cde Check Number Descriptn Rev 0.00, 72..:00- 0.00.  Number Number WILSON, JEFFREY LEE  14.40- 0.00 72.00- 0.00 0.00 R CLERICL  12- 02/12/18: 51480 10A51480,09  15,51- 0.00  0.00  0.00 72.00- 0.00  ***  WILSON, JEFFREY LEE  15.51- 0.00 72.00- 0.00 0.00 R CLERICA  13 02/12/18 51480 09A51480.09  15.68 0.00  0.00  0.00 60.00- 0.00  ***  WILSON, JEFFREY LEE  15.68- 0.00 60.00- 0.00 0.00 R CLBRICA  14 02/12/18 51480 08A51480.09  16.82- D.00  0.00  0.00 60.00- 0.00  ***  WILSON, JEFFREY LEE  16.82- 0.00 60.0.0- 0.00 0.00 R CLERICA  15 02/12/18 51480 07A51480.09  16,76- 000:  0.00  0.00 60.00- 0.00  WILSON, JEFFREY LEE  16.76- 0.00 60..00- 0.00 0..00 R CLERICA    Tax. Collections. 03/06/18 Group Number REL*18*02 Seq Date Account Taxbill Nbr  Detail: Transactions by. Group Abatement: Tax Transaction Code Amount,  RTC020303 Page 6  Bffective. Date 02/02/18  Levy Penalty Adal Interest Discnt Trn Check Trans Rev Amount: Amount Chgs Amount Amount Cde Number Descriptn  Numbet Number  Tax Code. Totals P01*07- FR FIRE F01*08- FR FIRE F01*09- FR: FIRE FO1*10= FR FIRE F01*11- FR FIRE F01*12- FR. FIRE F01*13- FR. FIRE F01*14- FR FIRE F01*15- FR. FIRE F01*16- FR. FIRE F01*17- FR- FIRE F02*17- CL CH FR F03*16- OTTO FR F03*17- OTTO FR F07*14- BT FIRE. F07*15- BT FIRE F07*16- BT FIRE F07*17- BT FIRE F09*17- NANT FR F10*16- HLDS FR F10*17- HLDS FR G01*07- GEN TAX G01*08- GEN TAX G01*09- GEN TAX: G01*104 GEN TAX G01*11- GEN TAX: G01*12- GEN TAX G01*13- GEN TAX G01*14- GEN TAX G01*15- GEN TAX G01*16- GEN TAX G01*17-. GEN TAX H01*07- HLD CITY HO1*08- HLD CITY H01*09- HTD CITY H01*10- HLD. ÇITY HO1*11- HLD CITY HO1*12- HLD CITY HO1*13- HLD. CITY HO1*14- HLD CITY H01*15- HLD CITY H01*16-. HLD. CITY HO1*17- HLD CITY L01*07- LANDFILL L01*08- LANDFILL L01*09- LANDFILL OI*10-. RES FEE L01*11- RES: FEE  2.45- 2.45- 2,45- 2.45- 4.51- 4.37- 3.88- 3.94- 6.07- 5.90- 4.94- 6.27- 3.45- 3.14- 1,06- 1.33- 1,24- 1,20- 5.92- 3.24- 4.36- 36,80- 38.41- 37.27- 38..32- 56.37- 54-11- 47.66- 52..91- 67.29- 187.94- 11,04- 11.04- 11.04- 11,04- 11.04- 11.04- 10.04- 11.15- 13.41- 62.61- 66.31- 60,00- 60.00- 60.00- 72.00- 144.00-  2.23- 0.22- 0,00 0.00 0.00 2.23- 0.22- 0..00 0.00 0.00 2.23- 0.22- 0.00 0.00 000 2.23- 0.22- 0/00 0.00 0.00 4.29- 0.224 0..00 0.00 0.00 4.15- 0.22- 0,00 0.00 0.00 3.88- 0.00 0.00 0.00 0.00 3,94- 0..00 0.00 0.00 0.00 5.74- 0133 0.00 0.00 0,00 5.57- 0.33- 0.00 0.00 000: 4.94- 0.00 0.00: 0.00 0.00 6.27- 0.00 0.00 0,00 0.00 3.45- 0.00 0,00 0.00 0.00. 3.14- 0.00. 0.00 0.00 0:.00 1v06- 0.00 0.00 0.00 0.00 1.33- 0.00 0.00: 0.00 0.00 1.24- 0,00 0,00 0.00 0.00 1.20- 0.00 0.00 0..00 0.00 5.92- 0.00 0.00: 0.00 0.00 3.24- 0.00 0.00 000 0.00 4.36- 0.00 0.00 0.00 0.00 34.98- 1.82- 0.00 0.00 0.00 36.45- 1.96- 0.00 0.00 0.00 35.31- 1.96- 0.00. 0.00 0.00 36.25- 2.07- 0.00 0.00 0.00 54.30- 2.,07- p.00 Q-00. 0.00 52.04- 2.07- p.00 0.00 0.00 47.66- 0.00 0.00. 0.00 0.00 52.91- 0.00 0.00 0,00 0.00 64.69- 2.60- 0.00: 0400 0,00 185.34- 2.60- 0.00. 0.00 0.00 265.75- 265.75- 0.00 0..00 0.00 0.00 10.04- 1.00- 0.00 0.00 0.00 10.04- 1.00- 0.00 0,00 0,00 10.04-. 1.00- 0.00 0.00 0.00 10.04- 1.00- 0.00. 0.00. 0.00 10.04- 1.00- 0.00 0.,00 D,00 10.04- 1..00- 0.00 0.00 0.00 10.04- 0.00 0.00 0.00 0.00 11.15- 0x00 0.00 0.00 0.00 12.19- 1,22- 0.00 0.00 0.00 61.39- 1.22- 0.00 0.00 0.00 66:31- 0.00 0.00 0.00 0.00 0.00: 0.00 60.00- 0.00 0.00 0,00 0.00 60.00- 0.00 0.00 Q.00: 0...00 60.00- 0.00: 0.00 000: 0.00. 72.00- 0400 0.00 0.00 0..00 144,00- j0.00 0.00    Tax Collections 03/06/18 Group Number REL*18*02: Seq Date Account Taxbill Nbr  Detail Transactions by Group Abatement Tax Transaction Code Amount Totals By Tax Cycle.  RTC020303 Page 7  Effective Date 02/02/18  Levy Penalty Addi Interest Discnt Tin Check. Amount Amount: Chgs Amount: Amount Cde Number Trans Descriptn Rev  Number Number  Cycle A  Current Delinquent 0.00 3063.21-    Proposed Clinical Fees approved by Board of Health on 2/27/2018 tol begin upon approval by Macon  County Board of County Commissioners  CPT Code 80050  Description General Health Panel Thati includes: 80053-Complete Metabolic Panel 84443-TSH Thyroid Stimulating hormone 85025-CBC PPD (Insurance companiesr no longer allow for administration cost) Chromium Heavy Metal level  Current Price  Proposed Price $74.00  86580  $7.00  $21.00  82495 83018  $50.00 $95.00    Approved byl Board of Health on 2/27/2018 to begin on July eshdu S5n forhand g nd processig pecmens a anus paagng acking, Co e es ant  1,2018  Matertestt Fees Sampling  MnHOARTeTeL gontest resulis) Chal msarecun cuent Proposert  CSPAchangl  RSL  e  Microbiology Fecal Coliform, MPN Enzymatic Iron Bacteria Sulfur/Sulfate Reducing Bacteria Pseudomonas- MTF or MPN Enzymatic Heterotrophic Plate Count Inorganic Chemistry Inorganic Panel- (Metals, Anions, Nitrate/ Nitrite) Inorganic Panel (Metals, Anions) Inorganic Panel - (Coal Ash Testing) Hexavalent Chromium Metals Panel location)  31.00 37.00 35.00 39.00 45.00 50.00 34.00 38.00 30.00 33.00 73.00 78.00 68.00 75.00 73.00 79.00 57.00 63.00 64.00 67.00 50.00 53.00 70.00 77.00 34.00 36.00 34.00 36.00 34.00 10.00 31.00 36.00  Individual Metals (1-3 maximum, from above + Uranium) Lead follow-up testing (up to 3 samples from same Anions (Fluoride, Chloride, Sulfate) Disinfection By-Products - (Bromide, Bromate, Chlorite, Fluoride - Physician, Dentist reguest  Nitrate/Nitrite    MACONC COUNTYMONTHLY AOVAOREMTAKCÇLETON: REPORT:  Feb-18 Beginning levy  Less  Less Equals  Gross  Less.  Outstanding  Month to Date GeneralTax Fire Districts landfill User Fee Totals  Balance Added Releases Write:Offs Adj Levy Payments Refunds Misc Dr/Cr Net Payments. Balance 1640691 3749.86 -1182.36: -25.91 1643232.15 -725487.74: 536.14 5824.01 719127.59 924104:56: 2094532 4802.58. -1638.54: 437.83 2097658.49 -896658.15 536.14. 6578.29 889543.72 1208114.77  225160.3 574.72 -171.18. -4.77: 225559.07 -90895.83  0 418.85 -90476.98 135082.09: o 335.43 79939.15 148928.12  228681.4  478 -285 -7.15 228867.27 -80274.58  Beginning Levy Less Less Equals  Gross  Léss  Outstanding Collection:  Yeart tol Date Gereral Tax Fire Distriçts Landfill User Fee Totals,  Balance Added Releases. Write-Offs Adjlevy: Payments Refunds Misc Dr/Cr Net Payments Balance Percentage 26909077:32 -17266.69 -1494.78 26890315.85 -26096567.99 101337.67 29019.03, -25966211.29 924104.56 96:56 32685862:12 -22403.8 -1758.63 32661699.69 31587954.57 101339.43 33030.22 -31453584.92. 1208114.77 96,3  3235243.8 -2097.11: -236.15. 3232910.54 -3099620.38 2541541 -3040 -27.7 2538473.3. -2391766.2  1.76 1790.17: 3097828.45 135082.09 95.82 0 2221.02 2389545,18. 148928.12. 94.13  The, collection ratei is96.56% collected on 2017 County general taxes, late listingy penalties, discoveries: and cetemedimsad2A0iA  as compared to 96.35% on: 2016taxes asof 2/28/2017