Wlacon County  ON COITA  MACON COUNTY BOARD OF COMMISSIONERS  FEBRUARY 14, 2017 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 toj agenda  8. Adjustments to and approval of the agenda  9. Reporta/Presentations 10,Old: Business Attorney County Attorney. Center 11.New Business  A. Remarks regarding opiate epidemic - Jan Stanfield  A. Agreement with Cullasaja Community Association County B. Agreement with Otto Community Development Organization = C. Discussion regarding funding of teacher supplements D, Discussion regarding funding for Cowee School Arts & Heritage  A. 2017 audit contract - Finance Director 12.Consent Agenda - Attachment #12  All items below are considered routine and will be enacted by one motion. No separate discussion will be held except on request of a member of the Board of  Commissioners.  MACON PHONE 828-349-2000 COUNTY COURTHOUSE ANNEX  5WESTN MAINS STREET  FRANKLIN, NORTH CAROLINA28734  FAX: 828-349-2400    A. Minutes of the January 10, 2017 regular meeting and the  February 3, 2017 continued session B. Budget Amendments #113-118  C. Tax Releases 13.Appointments  D. Monthly ad valorem tax collection report (no action necessary)  14.Closed session (if necessary)  15.Recess until Thursday, February 16, 2017 at 5 p.m. at the Environmental Resource Center at 1624 Lakeside Drive, Franklin, NC for the purpose of holding a joint meeting with the Macon  County Planning Board.    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017 DEPARTMENT/AGENCY: N/A  SUBJECT MATTER: Remarks regarding opiate epidemic  COMMENTSRECOMMENDATION:  In an e-mail request, Jan Stanfield has asked for time on the agenda. She wrote, "The subject of my presentation will be an impassioned plea to mobilize as a community to fight against the spread of the opiate (and other drugs) epidemic that is killing our children." Explaining that she lost her 24- year-old son to drugs in 2006, she added, "T respectfully request a chance to lend a voice to those who have lost their lives and to the families struggling  day by day just to keep their loved ones alive."  Attachments Agenda Item 9A  Yes X No    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017  DEPARTMENT/AGENCY: Governing Board  SUBJECT MATTER: Association  Agreement with Cullasaja Community  COMMENIS/RECOMMENDATION:  Stemming from the board's action at the November 15, 2016 continued session, the County Attorney has prepared an "Agreement to Provide Recreation Opportunities" regarding the allocation of $40,950 to the Cullasaja Community Association for the renovations to the Salem  Methodist Church. A copy ofthe agreement is attached.  Attachments Agenda Item 10A  1 Yes  No    STATE OF NORTH CAROLINA COUNTY OF MACON  AGREEMENT TO PROVIDE RECREATION OPPORTUNITIES  THIS AGREEMENT made and entered into this the  day ofFebruary, 2017, by and  between Macon County(hereinafter "County"), al North Carolina Body Politic and Corporate, and Cullasaja Community Association, Inc., (hereinafter Association"), al North Carolina non- profit  corporation.  WITNESSETH:  THAT WHEREAS the State ofNorth Carolina by way ofN.C. Gen. Stat. $ 160A-351 has established the following as policy for the State ofNorth Carolina concerning recreation: "Thel lack of adequate recreational programs and facilities is ai menacet to thei morals, happiness, and welfare of the people of this State. Making available recreational opportunities for citizens ofall agesi is a subject of general interest and concern, and af function requiring appropriate action by both State and local government. The General Assembly therefore declares that thej public good andt the general welfare of the citizens of this State require adequate recreation programs, the creation, establishment, and operation of parks and recreation programs is a proper governmental function, and that it is the policy of North Carolina to forever encourage, foster, and provide these facilities and programs for all ofits citizens."  ;and  WHEREAS, N.C. Gen. Stat. $1 160A-3521 provides that' Recreation'means: activitiest that are diversionary in character and aid inj promoting entertainment, pleasure, relaxation, instruction, and other physical, mental and cultural development and leisure time experiences; and  WHEREAS, pursuant tol N.C. Gen. Stat. $ 153A-444, the County is authorized to establish WHEREAS, pursuant to. N.C. Gen. Stat. $ 153A-449, the County is authorized to contract with and appropriate money to any person, association, or corporation, in order to carry out any  parks and provide recreational programs; and  public purpose that the County is authorized by law to engage in; and  1    WHEREAS, there is a need for recreation opportunities in the Cullasaja area of Macon WHEREAS, Cullasaja Community Association, Inc., (Association ), warrants that it does own al building known as the old Salem Church, located at 1201 River Road Franklin, NC28734( hereinafter referred to as the the Old Salem Church) and does agree with County as provided for hereinafter for such facility tol bei used in part for public "recreation": ast that term is defined byl N.C. Gen. Stat. $ 160A-352 and to provide recreational opportunities to the general public at such location, and County does agree with Association as provided for hereinafter to appropriate and provide funds to Association in accordance with the provisions ofl N.C. Gen. Stat. $ 153A-449 to carry out the public purpose of! providing recreation opportunities to the general public at the Old  County, North Carolina; and  Salem Church building; and  WHEREAS, in order for Cullasaja Community. Association, Inc. (Association) ) to be able toperformi its obligations hereunder, itwilli need toj peromerainconsinuction activities ats saidOld Salem Church building as set specified hereinbelow and complete the same in ai timely manner. NOW THEREFORE, IN CONSIDERATION OF THE COVENANTS CONTAINED 1. That Association warrants unto County that iti is the ownerofthe Old Salem Church located at1 1201 River Road Franklin, North Carolina, and it agrees thati it shall make the Old Salem Church, located at 1201 Riverl Road, Franklin, North Carolina 28734, open and available to members of the general public during reasonable days and] hours forr recreation as that term is defined by N.C. Gen. Stat. $ 160A-352 for the period between July 1, 2017, and the end ofJune 30,2017,a andi its shall provide recreational opportunities to the general public ats such  HEREINAFTER, THE PARTIES DO: HEREBY AGREE. AS FOLLOWS:  location.  2. That Association acknowledges and agrees that in order to make the Old Salem Church building located available to County, as aforesaid, that Association shall immediately performt thei following constructionactivitiesatthe0ldSalemt Church building and complete A. Repair and replace damaged floor system, approximate cost of$13,700; B. Construction of ADA Deck and Ramp, approximate cost of $7,300; C. Repair and Replace Roof, approximate cost of $13,800; and D. Complete Install ofl Electrical work, approximate cost of$23,450.  the same in a timely manner:  3. The Association shall perform its obligations hereunder in a nondiscriminatory fashion appropriate for public activity and there shalll be no discrimination byi it ont thel basis ofrace,  sex or religion ini its performance ofs such obligation.  2    4.  County shall pay Association as sum: not to exceed the sum of $40,950.00 (the exact sumi to be determined and paid in accordance with the provisions of Paragraph #15 below ) for making the Old Salem Church open and available to members oft the general public during reasonable days and hours for recreation as that term is defined by N.C. Gen. Stat. $ 160A-352 for the period between July 1, 2017, and the end of June 30, 2027, and for Association shall account to County for its expenditures and uses ofther monies provided by County to Association in accordance with paragraph number three above and Association shall uses such monies only fort thej public purpose ofmaking the Old Salem Church open and available to members oft the general public during reasonable days and] hours for recreation as that termi is defined byl N.C. Gen. Stat. $ 160A-352 fort the period between. July,2017,and the end of. January 31, 2027, and for providing recreational opportunities to the general Association shall at all times properly maintain the Old Salem Churchinacondition! for use  providing recreational opportunities to the general public.  5.  public.  6. 7. 8. 9.  as a safe place ofj public recreation.  This Agreement shall not be construed to be a lease. Association is an independent contractor.  Association shall maintain throughout the term of this Agreement property damage insurance and liability insurance in amounts as will protect it against any and all damages, liability, loss and claims to the Association, Old Salem Church, appurtenances and approaches thereto, in any manner caused directly ori indirectlyby, arising from, incident to, ori in connection with its use or occupancyo oft the Old Salem Church and its performance of 10. County may periodically inspect and monitor Association's performanice ofi its obligations 11. The laws of the State of North Carolina shall control and govern this Agreement. Any controversy or claim arising out ofthis Agreement shall be settled bya action instituted: in the appropriate Division oft the General Court of Justice in Macon County, North Carolina. 12. This Agreement mayl bei modified only by written agreement executed1 byt thej parties hereto. 13. E-VERIFY. Each. Party hereto shall comply with the requirements of Article. 2 of Chapter 64 ofthe General Statutes. Further, ifany partyhereto utilizesas subcontractor, such party shall require the subcontractor to comply with the requirements ofA Article 2 ofChapter 64 oft the  its duties under this Agreement.  hereunder.  General Statutes.  3    14. IRANDIVESTMENT ACT CERTIFICATION. Pursuant to N.C.G.S 143-6A-5 (a), each party! hereto does hereby truthfully certify at thet time ofcontracting that in accordance with thel Iran Divestment Actt the Supplier is notl listed ont thel Final Divestment List createdb byt the  State Treasurer pursuant tol N.C.G.S. 143-6A-4.  15. Association shall immediately undertake and cause to be constructed those matters referencedin Paragraph #2 above and complete the mmchnagpodamdwutmali. manner and in a timely manner. As Association has such construction activities performed and receives invoices for the same, it may present such invoices unto County and upon review and approval oft the same by the Macon County Manager and the Macon County Finance Officer, Macon County will pay such invoices up to a sumi not to exceed $40,950, and no more. Macon County shall owe. Association no further sums undert this Agreement and such payments toward such invoices by Macon County shall constitute full payment ofall ofits IN WITNESS WHEREOF, thej parties have made and executed this Agreement the day and  obligations hereunder.  year first above written.  Cullasaja Community. Association, Inc.  By: President ATTEST:  Secretary  (Corporate Seal)  Macon County By:  County Manager  4    PRE-AUDIT CERTIFICATE  This instrument has been pre-audited in the manneri required by thel Local Government  Budget and Fiscal Control Act.  This the day ofl February, 2017.  Macon County Finance Officer  5    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017  DEPARTMENT/AGENCY: Governing Board  SUBJECT MATTER: Development Organization  Agreement with Otto Community  COMMENTS/RECOMMENDATION:  Again stemming from the board's action at the November 15, 2016 continued session, the County Attorney has prepared an Agreement to Provide Recreation Opportunities" regarding the allocation of $44,155 to the Otto Community Development Organization for the renovations to the organization's building. A copy of the agreement is attached.  Attachments Agenda Item 10B  1 Yes  No    STATE OF] NORTH CAROLINA COUNTY OF MACON  AGREEMENT TO PROVIDE RECREATION OPPORTUNITIES  THIS AGREEMENT made and entered into this the 27h day of. January, 2017, by and between Macon County(hereinafter "County"), ,al North Carolina Body Politic and Corporate, and Otto Community Development Organization, Inc., (hereinafter Organization"), al North Carolina  non- profit corporation.  WITNESSETH:  THAT WHEREAS the State ofNorth Carolina by way ofN.C. Gen. Stat. $ 160A-351 has established the following as policy for the State ofNorth Carolina concerning recreation: "Thel lack ofa adequate recreational programs and facilitiesi isar menace toi thei morals, happiness, and welfare of the people of this State. Making available recreational opportunities for citizens ofa all ages is a subject of generali interest and concern, and af function requiring appropriate action by both State and local government. The General Assembly therefore declares that the public good andi the general welfare of the citizens of this State require adequate recreation programs, the creation, establishment, and operation of parks and recreation programs is a proper governmental function, and that it is the policy of North Carolina to forever encourage, foster, and provide these facilities and programs for all ofi its citizens."  ;and  WHEREAS,N.C. Gen. Stat. $ 160A-352providest that' Recreation'means: activities that are diversionary in character and aidi inj promoting entertainment, pleasure, relaxation, instruction, and other physical, mental and cultural development and leisure time experiences; and  WHEREAS, pursuant tol N.C. Gen. Stat. S 153A-444, the County is authorized to establish WHEREAS, pursuant to N.C. Gen. Stat. $ 153A-449, the County is authorized to contract with and appropriate money to any person, association, or corporation, in order to carry out any  parks and provide recreational programs; and  public purpose that the County is authorized byl law to engage in; and  WHEREAS, therei is a1 need for recreation opportunities in the Otto area of! Macon County,  North Carolina; and    WHEREAS,Oto CG. (Organization), warrants that itdoesownabuildingl known ast the Otto CommumiyDevelopment Center, located at6 601 Firel House Road Otto, NC 28763 (hereinafter referred to as the Otto Community Development Center ) and does agree with County as provided for hereinafter for such facility, less and except that portion of the same presently being used by the Otto Volunteer Fire Department, Inc., to be used inj part for public' recreation", ast that termi is defined by! N.C. Gen. Stat. $ 160A-352 and toj provide recreational opportunities to the general public at such location, and County does agree with Organization as provided for hereinafter to appropriate and provide funds to Organization in accordance with the provisions ofN.C. Gen. Stat. $ 153A-449 to carry out the public purpose of providing recreation opportunities to the general public at said Otto Community Development Center; and  WHEREAS, in order for Otto Community Development Organization, Inc. (Organization) tol be ablet to perform its obligations hereunder, it willi need top perform certain construction activities at said Otto Community Development Center building as set specified hereinbelow and complete  the same in ai timely manner.  NOW THEREFORE, IN CONSIDERATION OF THE COVENANTS CONTAINED 1. That Organization warrants unto County that it is the owner of the Otto Community Development Center located at 601 Fire House Road Franklin, North Carolina, andi it agrees that it shall make the Otto Community Development Center, less and except that portion of the same presentlyl being used by the Otto Volunteer Fire Department, Inc., located at ***, Otto, North Carolina 28763, open and available to members of the general public during reasonable days and hours for recreation as that term is defined by N.C. Gen. Stat. $ 160A-352 for the period between July 1, 2017, and the end of June 30, 2017, and it shall provide recreational opportunities to the general public at such location. That Organization acknowledges and agrees that in order to make said Otto Community Development Center available to County, as aforesaid, that Organization will immediately perform the: following construction activities at the Otto Community Development Center  HEREINAFTER, THE. PARTIES DO HEREBY AGREE. AS FOLLOWS:  2.  building and complete the same in at timely manner: A. HVACreplacement, approximate cost of$18,400; B. Flooring Replacement, approximate cost of $18,965; C. Electrical work, approximate cost of $4,950; and D. Roofl Replacement, approximate cost of$15,840.  2    3.  The Organization shall perform its obligations hereunder in a nondiscriminatory fashion appropriate forj public activity and theres shall bei no discrimination byi it on the basis ofrace, County shall pay Organization a sum: not to exceed the sum of $44,155.00 ( the exact sum to be determined and paid in accordance with the provisions of Paragraph #15 below ) for making the said Otto Community Development Center, less and except that portion oft the same presently being used by the Otto Volunteer Fire Department, Inc., open and available toi members ofthes generalpublicduringr reasonable days and] hours forrecreation: ast thatt term is defined byl N.C. Gen. Stat. $ 160A-352 for thej period between July 1, 2017, and the end ofJune 30, 2027, and for providing recreational opportunities to the general public. Organization shall account to County for its expenditures and uses oft the monies provided by County to Organization in accordance with paragraph number three above and Organization shall use such monies only for the public purpose of making the Otto CommmiyDevelopmemtmerepammdmaiatahletomembrsotie, generalpublicduring reasonable days and hours for recreation as that term is defined by N.C. Gen. Stat. 8 160A-352 for the period between July, 2017, and the end of January 31, 2027, and for Organization shall at all times properlymaintain the Otto Community Development Center  sex or religion in its performance ofs such obligation.  4.  5.  providing reçreational opportunities to the general public. in a condition for use as a safe place of public recreation. 7. This Agreement shall not be construed to be al lease. Organization is an independent contractor.  6.  8. 9.  Organization shall maintain throughout the term of this Agreement property damage insurance and liabilityinsurance in amounts as will protect it against any and all damages, liability, loss and claims to the Organization, Otto Community Development Center, Puremanesmdeypoasks thereto, ,inanymanner caused dimslyorindimetyly,wing from, incident to, or in connection with its use or occupancy of the Otto Community Development Center and its performance ofi its duties under this Agreement. 10. County may periodicallyi inspect and monitor Olgmiraiomsperfomamnce ofits obligations 11. The laws of the State of North Carolina shall control and govern this Agreement. Any controversy or claim arising out ofthis. Agreement shall be settled bya action instituted. in the appropriate Division of the General Court of. Justice in Macon County, North Carolina. 12. This Agreement may bei modified only by written agreement executed by the parties hereto.  hereunder.  3    13. E-VERIFY. Each Party hereto shall comply with thei requirements of Article 2 of Chapter 64 ofthe General Statutes. Furher,ifanypartyl heoutlizsauhontiaw, such party shall require the subcontractor to comply with the requirements of Article 20 ofChapter 64 ofthe 14. RANDIVESTMENT ACT CERTIFICATION. Pursuant to. N.C.G.S 143-6A-5 (a), each partyl hereto does hereby truthfully certify at thet time ofcontracting thati in accordance with thel Iran Divestment Actt the Supplieri is not listed on thel Final Divestment List created by the 15. Organization shall immediately undertake and cause to be constructed those matters referencedin Paragraphi #2 above and complete the sameinagood: and workmanlike manner and in a timely manner. As Organization has such construction activities performed and receives invoices for the same, it may present such invoices unto County and upon review and approval of the same by the Macon County Manager and the Macon County Finance Officer, Macon County will pay such invoices up to a sum not to exceed $44,155, and no more. Macon County shall owe Organization no further sums under this Agreement and such payments toward such invoices by Macon County shall constitute full payment ofall IN V WITNESS WHEREOF, thej parties have made and executed this Agreement the day and  General Statutes.  State Treasurer pursuant tol N.C.G.S. 143-6A-4.  ofits obligations hereunder.  year first above written.  Otto Community Development Organization, Inc.  By: President ATTEST:  Secretary  (Corporate Seal)  Macon County By:  County Manager  4    PRE-AUDIT CERTIFICATE  This instrument has been pre-audited in the manner required by thel Local Government  Budget and Fiscal Control Act.  This the dayofFebruary, 2017.  Macon County Finance Officer  5    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017  DEPARTMENT/AGENCY: Macon County Schools  SUBJECT MATTER: supplements  Discussion regarding funding of teacher  COMMENIS/RECOMMENDATION:  Asa follow up to the board's conversations at its December 13, 2016 regular meeting and the February 3, 2016 continued session, the matter of additional funding for teacher supplements is back on the agenda. The text below is a At the February 3rd, work session, Ronnie Beale brought upi the school supplements andI didn'thavei the amount with me sol he said we would talk about it at the February 14th meeting. The school supplements for FY 16-17 were $454,036 but the County only budgeted $430,621 (based on previous years history) thus creating a shortfall of$23,415. The County paid $430,621 to the school system since that was thel budgeted figure. I  summary of the issue from the Finance Director:  assume the discussion will be whether or not to fund the shortfall.  Attachments Agenda Item 10C  Yes XNo    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017  DEPARTMENT/AGENCY: Governing Board  SUBJECT: MATTER: Cowee Schools Arts & Heritage Center  COMMENIS/RECOMMENDATION:  This item will again center on county funding of the center for the remainder ofthe fiscal year. A copy of a report from Bob McCollum, chairman of the  center's advisory board, is attached for your information.  Attachments Agenda Item 10D  1 Yes  No    To: Macon County Board of Commissioners  January 19, 2017  From: Advisory Board /Cowee School Arts and Heritage Center (CSAHC)  Dear Sirs,  As promised at the County Commission meeting on. January 10", please find attached a general information package highlighting the activities and accomplishments of the Center as well as ai financial report for each year: since the center established its own non-profit account. Please feel free to contact The CSAHC Advisory Board would like to extend an open invitation tot the Commissioners for visits to the center to review ongoing projects and activities or to inspect thei facilities. The Board would be honored Once again, want to thank the Commission for its support oft the Center and let you know that we look forward to working with you to insure the future and continued: success of the Cowee School Arts and Heritage Center. Thank you for your time and willingness to serve the people of Macon County.  me with any questions you may have regarding this information.  to host a Commission meeting at some future date, so we extend that offer as well.  Respectfully, Boelollan Robert (Bob) McCollum Chairman Cowee School Arts & Heritage Center 828-507-5760 bobbohl@yahoo.com    Cowee School Arts & Heritage Center (CSAHC) General Information & Financial Overview Package  Mission Strategy:  To offer high-quality local arts, crafts, food training, shared-use kitchen, entrepreneurship training, and space for activities related to the center's mission inag geographic area not currently served by al heritage center at Business Plan Goals: The 11 goals that appear in the original business plan, all of which have been met.  prices comparable to other similar centers.  1. Usefulness and appeal tol local residents 2. Usefuiness and appeal to non-residents  3. Flexibility in accommodating uses that fall under the Center's mission 4. Strongrelationships with a wide range of local and regional partners 5. Varied programs, classes, events, and exhibits that attract return visitors  6. Strong Commitment from Macon County 7. Motivated community donors and volunteers 8., Wide variety of external grant funding sources  9. Wide advertising 10. High quality events  11. Year by year increased financial self-sufficiency  The CSAHC currently has eight entrepreneurial enterprises operating out of the center's main building and adjacent commercial kitchen. The high cost of commercial production and display space (a major contributor to the failure of many small businesses) would otherwise prohibit the existence of these small businesses were  it not for the low rental rates provided by the center. Business Enterprises: Main Building 1. Cowee Pottery School 2. Jon Hoglum Artist/Teacher 3. Cynthia Kinnard Artist 5.1 Traditional Wood Crafting Business Enterprises: Commercial Kitchen 1. Happy Go Lucky Foods /Health Food Bars  4. Teresa Bouchonnet Cowee Weaving/1 Textiles  2. Ray Flenor/F Pies 3. Baking/Artisan Breads  The CSAHC also maintains a gallery for the display and sale of items produced at the center as well as those of regional artists wishing to sell a product that fits with the theme of the center.    Center Tenants Renting Educational Space: 1. Eastern Band of the Cherokee Indians 2. Maçon County Historical Society 3. Cowee Community Development Organization 4. Macon County History and Genealogical Research Group 5, Fun & Fitness Group 6. Southeastern Bluegrass Association  The Cowee Community Development Organization has been al key component in both the creation oft the center The CSAHC and the Folk Heritage Association of Macon County sponsor an education program which brings all Macon County and Cherokee Tribal Schooli fourth grade classes to the center fora a day ofl history and cultural The Franklin Area Folk Festival drew over two thousand visitors in 2016. The Folk Heritage Association attendance survey data shows that these visitors came from 51 different cities in 14 different states. While most visitors werei from North Carolina and surrounding states this data confirms the growing popularity oft the festival and the willingness oft tourists to include Macon County and the Folk Festival as a destination in their  as well as the success ofi its ongoing programs and activities.  heritage education as well as hands on arts and craft projects.  travel planning. Special Events:  1. Franklin. Area Folk Festival 2. Cowee Christmas 3. Concert Serles  5. Cowee Fire Dept. Gospel Singing 6. Moonlight Moonshine Race & Concert 7. Smoky Mountain Relay/Cross Country Race  4. Cowee Baptist Church Annual Pig Pickin'  The Smoky Mountain Relay race is a seven-year-old internationally recognized two-day cross country event which begins in Hendersonville and ends in Bryson City. This race brings in some of the best cross country racers int the world and the Cowee School Arts and Heritage Center is the half-way point and overnight stop-overf fora all racers and their support teams. This puts between 800 and 1,000 participants ini Macon County restaurants,  hotels, bed and breakfasts, campgrounds and retail: stores.  Activities & Services 1. Pickle Ball League 2. Badminton League Dance Classes Baseball Basketball Cafeteria Rental  7. Business & Civic Meetings 8. Playground/Track 9, Picnic Shelter 10. NCI Extension Service Classes 11. Exercise Classes 12. Contra Dançes  13. Traditional Mountain Clogging 14. Cooking Classes 15. Family Reunions, Birthday Parties Anniversaries, Blood Drives Fire Dept. Training, MAMA Landing Site Benefit Events (no charge for facility yuse) Community Garden Plots    Notes of Interest:  The CSAHC maintainsas strong working relationship with the Folk Heritage Association of Macon County, Cowee Community Development Organization, Eastern Band of the Cherokee Indians, Blue Ridge Heritage Foundation, The CSAHC is a business incubator facility providing entrepreneurial opportunity to small businesses, affording them the chance to grow while returning tax revenue to Macon County and the State of NC. In 20161 the CSAHC logged $35,008.00 worth of volunteer hours. These 1,602 logged hours are valued by the State of NC (for grant purposes) tol have a value of $20 each. This is the cost equivalent of one full time in the last 18 years over $20 million have been invested in what is currently called the Nikwasi, Cowee, Cherokee Cultural Corridor. Highway 28 North will: soon receive federal designation as part of the "Trail of Tears" which will greatly expand the recognition and awareness oft this area as a cultural travel destination. As we move forward, many cooperating agencies arel looking to CSAHC to be the hub and focal point of this continued The 326-acre Cowee /West's Mill Historic District is the largest federally recognized historic district west of Built with native stone by the Civilian Conservation Corps in 1943, the Cowee School is listed int the National Cowee town was the diplomatic center of the Middle Cherokee and was the site of several battles which helped The Cowee Community was home to the largest population of African Americans west of the Balsam Mountains. The CSAHC maintains a strong partnership with the Cowee Baptist and Snow Hill Methodist Churches.  and Mainspring, as well as 26 other cooperating and granting agencies. In: 2016 the CSAHC had 7,000+ user visits (all events & classes)  employee.  development. Asheville.  Register of Historic Places.  set the stage for the American Revolution.  The US Highway 28 North corridor is designated as al North Carolina Scenic By-Way.  Financial Overview: Macon County funding assistance: 2013-2014 $122,990.00  2014-2015 $81,332.00 2016-2017 $82,120.00  2016-2017 $70,000.00 ($35,000) for 6r mos. of2016  This represents at total decrease in county financial support of 43%, or an average of 10.75% per year. This number is actually higher because unspent funds have been returned to the county every year.  Bullding for the Future:  Continue to build donor support base Seek out additional grant sources Expand corporate sponsorships Expand educational programs  Organize and expand the number of volunteers and volunteer opportunities Expand public knowledge and image of the CSAHC (print and electronicmedia) improve communications with Macon County Govt. and partners    The following are thei income ande expense sheets for eachy year of operation for the non-profit. Generally speaking, the non-profit raises funds to payf for the programmatic: activities that take place in the center while the county generally covers maintenance and operating expenses. This combination has allowed the center to subsidize its programs and  activities and keep rates affordable to families.  Macon County Heritage Center Cowee School Arts & Heritage Center July1, 2014 through December 31, 2014 Income & Expense  Month  Opening Balance Account opened 7/1/14 7,370.00 7,370.00 7,064.00 6,131.00 3,576.00 3,260.00  Closing Balance 7,370.00 7,064.00 6,131.00  Income  Expense  Totals  Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Totals  0.00  0.00  0.00 -307.00 -932.00  1,059.00 1,366.00 646,00 1,578.00  3,576.00 3,026.00 5,582.00 -2,556.00  3,260.00 3,260.00  360.00 0.00  676.00 0.00  -316.00 0.00. -4,111  5,091.00 9,202.00'    Macon County Heritage Center Cowee School Arts & Heritage Center  January1,2015 through December. 31, 2015 income & Expense  Month Jan-15 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Totals  Opening Balance  Closing Balance  Income  Expense  Totals  3,260.00 2,992.00 2,992.00 2,778.00  0.00 0.00  268.00 213.00  -268.00 -213.00  2,778.00 7,279.00 4,675.00  174.00 4,501.00 655.00  7,279.00  7,663.00 1,039.00  384.00  7,663.00 12,620.00 7,024.00 2,067.00 4,957.00 12,620.00 11,511.00 3,309.00 4,418.00 -1,109.00 11,511,00 12,474.00 4,768.00 3,805.00 12,474.00 12,273.00. 4,750.00 4,950.00  963.00 -200.00  12,273.00 14,186.00  3,644.00 1,731.00 1,913.00  14,186.00 12,373.00. 2,551.00 4,364.00 -1,813.00  12,373.00 15,352.00 4,163.00 15,352.00 17,660.00  1,184.00 2,979.00 2,145.00 2,310.00  4,454.00  40,377.00 25,974.00 +14,404    Macon County Heritage Center Cowee School Arts & Heritage Center  lanuanyl,2016through December 31, 2016 Income & Expense  Month Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Totals  Opening Balance  Closing Balance  Income 1,630.00 1,961.00 407.00 3,500.00 3,922.00 632.00 3,194.00 2,849.00  Expense  Totals  17,660.00 19,049.00 19,049.00 20,981.00 20,981.00 20,140.00 20,140.00 23,512.00 23,512.00 25,356.00 25,356.00 21,778.00 21,778.00 21,120.00 21,120.00 18,027.00 18,027.00 23,074.00 23,074.00 19,511.00 19,511.00 17,625.00 17,625.00 17,922.00  241.00 1,389.00 28.00 1,933.00 1,248.00  -841.00  128.00 3,372.00 2,078.00  1,844.00  4,211.00 -3,579.00 3,851.00  -657.00  5,942.00 -3,093.00  9,488.00 4,441.00 5,047.00 4,041.00 7,604.00 -3,563.00  746.00 2,251.00  2,632.00 -1,886.00 1,955.00  296.00 +262  34,621.00 34,359.00    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING. - DATE: February 14, 2017 DEPARTMENT/AGENCY: Finmance SUBJECTMATTER: 2017. Audit Contract COMMENTSRECOMMENDATION:  The Finance Director is seeking approval of the audit contract with Martin Starnes & Associates for Fiscal Year 2016-17 at a total cost of $65,150 (same price as the previous year). A copy of the "Contract to Audit  Accounts" is attached for your information.  Attachments Agenda Item 11A  Yes  No    LGC-205 (Rev. 2017) Of  CONTRACTTO. AUDIT. ACCOUNTS Macon County, NC Primary Governmental Unit  N/A  Discretely Presented Component Unit (DPCU)ifapplicable  Ont this  2nd  day of  February  2017  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  NIA  hereinafter referred to as the Governmental Unit(s), agree as follows:  . The Auditor shall audit all statements and disclosures required by generally accepted accounting principles (GAAP) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit (s) non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit oft the basic financial statements and an opinion will 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 2. At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with generally accepted auditing standards. The Auditor shall perform the audit in accordance with Government. Auditing Standards ifre 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). Ifthe audit and auditor communication are found in this review to be substandard, the results of the review County and Multi-County Health Departments: The Office of State Auditor will designate certain programs that have eligibility requirements to be considered major programs in accordance with OMB Uniform Guidance for the State of North Carolina. The LGC will notify the auditor and the County and Multi-Health Department of these programs. A County or à Multi-County Health Department may be selected to audit any oft these programs as major. 3. Ifan entity is determined to be a component of another government as defined by the group audit standards the entity's auditor will: make a good faith effort to comply in at timely manner with the requests oft the  for the period beginning  July1  2016 and ending  June 30  2017 The  service fund type, and the fiduciary fund types).  may be forwarded to the North Carolina State Board of CPA Examiners (NC CPA Board).  auditor in group  accordance  with. AU-6 $600.41-S $600.42.  4. This contract contemplates an unqualified opinion being rendered. 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 fullyexplained 5. If this 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  ina an attachment tot this contract.    Contract to Audit Accounts (cont.),  Macon County, NC N/A  Primary Governmental Unit  Discretely Presented Component Units (DPCU) ifapplicable  Auditing Standards. The Auditor agrees to provide acopy of their most recent peer review report regardless oft the date oft the prior peer reviewreport to the Governmental Unit and the Secretary of the LGC prior toi the execution of the audit contract (See Item 22). 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 oft the LGC for aj peer review Ift 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 submitted to the State and Local Government Finance Division (SLGFD) within four months of fiscal year end. or the audit fee, an amended contract along with a written explanation of the delay must be submitted to the 7. Itis 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 to budget and law requirements applicable thereto; that the. Auditor will make a written report, which may or may not be aj part of the written report of audit, to the Governing Board setting forth his findings, together with his recommendations for improvement. That written report must include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the. AICPA Professional Standards (Clarifed). The Auditor shall file a copy of that 8. All local government and public authority contracts for audit or audit-related work require the approval 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 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 until the invoice has been approved by the Secretary of the LGC. (This also includes any progress billings.) [G.S. 159-34 and 115C-447] All invoices for Audit work must be submitted by email in PDF format to the Secretary of the LGC htp/nctreasurersigrd.capile-net Subject line should read' "Invoice - [Unit Name). The PDF invoice marked 'approved" with approval date will 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 ofa 9. Inc consideration of the satisfactory performance of the provisions of this contract, the Primary Governmental Unit 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 oversight agencies or other organizations) as required under the Federal and State Single Audit 10. Ift the Governmental Unit has outstanding revenue bonds, the Auditor shall include documentation either in the notes to the audited financial statements or as a separate report submitted to the SLGFD along with the audit report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor should be aware that any other bond compliance statements or additional reports required in the authorizing bond documents need to bes submitted to the SLGFD simultaneously with the Governmental Unit's audited financial statements unless  analysis that may result in additional contractual requirements.  an explanation as to why in an attachment..  Audit report is due on: secretary oft the LGC: for approval.  October 31  2017 Ifit becomes necessary to amend this due date  report with the Secretaryo ofthel LGC.  for approval.  The invoices must be sent via upload through the current portal address:  non-auditing: nature.  Acts. (Note: Fees listed on signature pages.)  otherwise specified in the bond documents.  Page 20 of8    Contract to. Audit. Accounts (cont.).  Macon County, NC N/A  Primary Governmental Unit  Discretely Presented Component Units (DPCU): ifapplicable  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 client or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board as soon as practical after the close of the accounting period. 12.. Ifthe audit firm is required by thel NC CPA Board or the Secretary of the LGC to have aj pre-issuance review of their audit work, there must be a statement added to the engagement letter specifying the pre-issuance review includinga a statement that the Governmental Unit will not be billed for the pre-issuance review. The pre-issuance review must be performed prior to the completed audit being submitted to the LGC. The pre-issuance report must accompany 13. The. Auditor shall electronically submit the report of audit to the LGC as a text-based PDF file when (or prior to) submitting the invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomesa 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 must be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings, by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and other lawful purposes of the Governmental Unit without subsequent consent of the Auditor. If itis determined by the LGC that corrections need to be made to the Governmental Unit's financial statements, they should be provided within three days of notification unless another time frame is agreed to by the LGC. Ift the OSA designates certain programs to be audited as major programs, as discussed in item #2, a turnaround The LGC's process for submitting contracts, audit reports and invoices is subject to change. Auditors should 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 and/or compensation as may be agreed 15. If an approved contract needs to be varied or changed for any reason, the change must be made in writing, on theAmended LGC-205 contract form and pre-audited if the change includes a change in audit fee. This amended contract needs to be completed in full, including a written explanation oft the change, signed and dated by all original parties to the contract, and then must be submitted through the audit contract portal to the Secretary of the LGC for approval. The portal address to upload your amended contract is htp:/nctreasurerslefd.leapfle.net No change shall be effective unless approved by the Secretary of the LGC, the Governing Board, and the Auditor. 16. Acopy oithes ngagement letter, ssuedby ne Ataiorands signedby boththe Auditorandthe Govermenallnt) etemso ofthe engagement etterand beterms ofthis contract.theterns OI this-conthact Wlcontid Engagemed cterterms hatcoltrihtiee ontractare déemed tot ben void Unless the conficting tetms ofths contraot  the audit report upon submission to the LGC.  document and ai representation letter addressed to the OSA shall be submitted to the LGC.  htps/www.nctreasurercomAgPagesAulit-fomsands-and-Resourees.aspx  upon by the Governing Board and the Auditor  noudeatchedrn thecontract andibs rebrenenerheones parto Othecontracts  specincaly deleted Iiem 01 ex pprO  ofts contrct Engayoment Cters contaming demntivation. Clauso  es LGC  Page 3 of8    Contract to Audit. Accounts (cont.).  Macon County, NC N/A  Primary Governmental Unit  Discretely presented component units ifapplicable  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. Ifal DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. Ifa separate report is not to be issued and the DPCUi is included in the primary government audit, the DPCU: must be named along with the parent government on this audit contract. Signatures from the DPCU: Board chairman and finance officer also must be included on this contract. 19. The contract must be executed, pre-audited, physically signed by all parties including Governmental Unit and Auditor signatures and submitted in PDF format to the Secretary oft the LGC. The current portal address to upload your contractual documents is htp:/nctreasurerslgla.eapfle.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 2016. These instructions are subject to change. Please check thel NC Treasurer's web site at tp/AwyacteaurrcomAEPasAw-fomtmdReouEsaTs for the most recent instructions. 20. The contract is not valid until it is approved by the LGC Secretary. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. Theaudit should not be started before the 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 oft the 22. E-Verify. Auditor shall comply with the requirements ofNCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor. shall require such subcontractor(s) to comply with the requirements of NCGS 23. Contractor hereby certifies that Contractor, and all subcontractors, are: not on the Iran Final Divestment List ("List") created by the North Carolina State Treasurer pursuant to N.C.G.S. 147-86.58. Contractor shall not utilize any 25. All of the above paragraphs are understood and shall apply to this contract, except the following numbered  contract is approved.  LGC.  Chapter 64, Article 2.  subcontractor that isi identified on thel List.  paragraphs shalll be deleted: (See Item 16 for clarification).  SIGNATURE PAGES FOLLOW  Page 4 of8    Contract to Audit Accounts (cont.).  Macon County, NC N/A FEES  Primary Governmental Unit  Discretely Presented Component Units (DPCU)ifapplicable  Macon County, NC  Year-end bookkeeping assistance- - [For audits subject to Government. Auditing Standards, this is limited to  bookkeeping services permitted by revised. Independence, Standards] Preparation of the annual financial Statements $14,200  Audit $50,950  Prior to submission oft the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor: may submit invoices for approval for services rendered, nott to exceed 75% oft the total oft the stated fees above. Ifthe current contracted feei is not fixedi in total, invoices for services rendered: may be approved for up to  75% oft the prior year audit fee.  The' 75% cap for interim invoice approval for this audit contract is $ 48,862.50  ** NA ift there is tol be no interim billing  Communication regarding audit contract. requests for modification or official approvals will be sent to the email addresses provided in the spaces below. Martin Starnes & Associates, CPAs, P.A. By Amber Y. McGhinnis, Senior Audit Manager Authorized Auditf firmi representative name:' Type or print Amlaynllii Signature ofs aufporized audit firm representative Date February2, 2017 Email Address of Audit Firm Governmental Unit Signatures: Name of) Primary Government By James P. Tate, Chairman Mayer/Chairperson: Type or print name and title Signature of! Mayor/Chairperson of governing board  PRE-AUDIT CERTIFICATE: Required by G.S. 159-28 Thisi instrument has been pre-audited in thei manner required by' Thel Local Government Budget and) Fiscal Control. Act or byt the School Budget and] Fiscal Control Act. Additionally, the following date ist the datet this audit contract was approved by the governing body. By Lori M. Hall, Finance Director Primary Goyernmental Unit Finance Officer: Type or print name  (a)  Audit Firmi Signature: Name of Audit Firm  Primary Government Finance Officer Signature (Pre-audit Certificate must be dated.) nall@maconnc.org Email Address of Finance Officer  Date  Date_ By  N/A N/A N/A  Date Primary Government Governing Body Approved. Audit Contract- G.S. 159-34(a)  Chair ofA Audit Committee Type or print name Signature of Audit Committee Chairperson  **  Date_ this section "N/A"  ** FGovermmentall Unit has no audit committee, mark  Page 5 of8    Contract to. Audit. Accounts (cont.).  Macon County, NC N/A  Primary Governmental Unit  Discretely Presented Component Units (DPCU)ifapplicable  ** This page to only be completed by Discretely Presented Component Units' **  N/A  FEES  Year-end bookkeeping assistance - [For audits subject to Government. Auditing Standards, this is limited to  bookkeeping services permitted by revised Independence Standards] NIA  Audit_ N/A  Preparation of the annual financial Statements N/A  Prior to submission of the completed. audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75% oft the total oft the stated fees above. Ifthe current contracted feei is not fixed int total, invoices for services rendered may be approved for up to  75% oft the prior year audit fee.  The 75% cap for interim invoice approval for this audit contract is $_ N/A  ** NA ift there is to be no interim billing  Communication regarding audit contract requests. for modification or official approvals will be sent to the email addresses provided in the spaces below. DPCU Governmental Unit Signatures: Name ofl Discreetly Presented Component Unit DPCUBoard Chairperson: Type or print name and title Signature of Chairperson of] DPCUgoverning board  N/A  PRE-AUDIT CERTIFICATE: Required by G.S. 159-28 This instrument has been pre-audited in the manner required by The Local Government Budget and] Fiscal Control Act or by the School Budget andl Fiscal Control Act. Additionally, the following date is the date this audit contract was approved by the governing body.  (a)  NIA N/A: N/A N/A  By  By DPCU Finance Officer: Type or print name  N/A: NIA  Date By  DPCU Finance Officer Signature (Pre-audit Certificate must be dated.) Email. Address of Finance Officer Date DPCU Governing Body Approved. Audit Contract- - G.S. 159-34(a)  N/A NIA N/A  Date  Chair of Audit Committee -Type or print name Signature of Audit Committee Chairperson  **  NIA  Date thiss section "N/A"  ** Governmenta! Unit has no audit committee, mark  N/A  Page 6 of8    Contract to. Audit. Accounts (cont.).  Macon County, NC N/A  Primary Governmental Unit  Discretely Presented Component Units (DPCU)ifapplicable  Steps to Completing the Audit Contract  Complete the Header Information- NEWADEGUS TOIEAVAIRANETUTEAACNLN intheLocal Govemment Budget and-liscal,Contral: Abtand a separates aditrepot IS ssued, eparates auditcontracts requirede Itaseparate INMDSSIGOTTE DRCU and RAIICRNPSNSN Govemment's saudit, SPRCUEINE-RAAs ththe Parengoverentron tsz Auditicontrat the Board chamman ofthe-DPCU  PMHRIBATCARNA  2. Item No. 1- Complete the period covered by the audit  3. Item No. 6-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 Ift 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 çan be found at the following link. Atps/www.nctreasurer.comap/nge/Audit-formsands-and-Resoureessp* Item No. 9- - NEWPecnoie-taeicEssaROnha, beenmovedi tothe sgnature.pages Pages 6. Item No. 16- - NEWAIE noW ANUeLtIATATengagensnfieterw catachedtthecontractHastie  ngagement ettenber Ataenelo1neconses gbmifcexolesiGED:  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 ofthis contract, the terms ofthis b. Does the engagement letter contain ani indemnification clause? The audit contract will 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 DPCUGfapplicable) on the signature  contract will control.' "  pages, 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 will compare the authorized interim payment on the contract to 75%of1 last year's actual approved total audit fee amount according to our records. There is a report of audit fees paid by each governmental unit on our web site: htps/wwwnetreasurersemAtagsAer-Aldit-semicesames-and-Audit-Fes.aspx - Auditors and Audit Please call or email Darrus Cofield at 919-814-4299 ssIsendNTeN ifyou 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 Governmental  Fees.  questions about the fees ont this list.  Unit?  Page 7of8    Contract to Audit Accounts (cont.)  Macon County, NC N/A  Primary Governmental Unit  Discretely Presented Component Units (DPCU) ifa applicable  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.) Ithereisto MihataslasasARIENALMBTANENT linet blank  8. Signature Area Thereare-nows signatures NEW thiscontract noldsanditipa DPCDT  ortheDman Govemmentnds one forthe DRCU. Public Authonity iderthes Lngligoennettsu  Send the page(s) that are applicable to your Unit of Government. Make sure all signatures have been obtained, and properly dated. The contract must be approved by Governing Boards pursuant to G.S. 159-34(a). micalContralz Ct tmsbenamguss Audtcontract andthe BOAPMAITEROORNE DPCUmustalsd signthe Audit contractnthe arearindicated sthe DPGU has aseparates Audit eparateE Audita contractal 9. Please place the date the Unit's Governing Board aaRUsPAamAast (fapplicable approved the  uaorteDPCU  audit contract ini the space provided.  a. Please make sure that you provide email addresses for the audit firm and finance officer as these willl be b. Has the pre-audit certificate for the Primary Government (and the DPCUifapplicable) been signed and Has the name and title of the Mayor or Chairperson of the Unit's Governing Board anditheDPCUS aImeonFapplcable been typed or printed on the contract and has he/she signed in the correct area  used to communicate official approval oft the contract.  dated by the appropriate party?  directly under the Auditor's 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 applicable 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 only required 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 be submitted for approyal into a PDF file. Peer Review Reports should be submitted in a separate PDF file. These documents should be submitted using the most current submission process which can be obtained at the NC Treasurer's web site - trs/pw-ncirasurereomg/geAuli: EWlan auditisunable topcgompstelsths due-date, nAmended contracts shouldbe complétedand signed-by the ntaridorsnyt thenew AmendedLGC0s fom Rev. 2015) The writtenexplanaton hG PAEPASITENARICTANA AIPSEAIFAIGPGENA must bes signed heonenlartgsol the  signature page(s) oft the contract.  fommsanekcsouresasp.  contract  Page 8of8    KWH  Koonce, Wooten & Haywood,Up  URDAMEGMIKChNIS  SYSTEM: REVIEW.REPORT  To the Partners pfM Martin Starnes & Associates, CPAS,P.A. and the Peer Rèview Committee oft the North Carolina Association  ofCertified Public Accountants  We have reviewed the system of quality control for the accounting and auditing practice: of Martin Starnes & Associates, CPAS, P.A. (the firm) in effect for the year 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: Institutes of Certified. Public Accountants. Asay part ofour 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 of quality control and complying with it to provide: the firm: with reasonable assurance of performing and reponting in conformity with applicable professional standards in all material respects. Our responsibilityisto express an opinion ont the: design of the system of quality-control. and the firm's.compliance therewith based on our review., The nature, objectives, scope, limitations of, and the procedures performed in a System Review Asrequired by the standards, engagements selected: forreview included engagements performed. In our opinion, the system: of quality control for the accounting gand: auditing practice of Martin: Starnes & Associates; CPAS, P.A. in effect for the year ended December 31, 2014, has been suitably designedand complied with to provide the firm with reasonable assurance. ofperforming and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating ofpass. pass with deficiencyfles) orfail, Martin Starnes &, Associates, CPAS,  are described in the standards at wagpaorprumme,  under Government, Auditing Standards and audits of employee benefit plans.  P.A, hast received aj peer review rating of) pass.  Koea Walan : HypmhyueP Koonce, Wooten &1 Haywood,LLP  May 21,2015  Roloigh 0060 Bitrett Drive: Post OHce BoR 17806 Ritoih, Norho Carolio 27619 9197 919 782.9265: 7838 8937 FAX:  Durham 3511 Shannon Roat Sute 100 Durhann Notlh Carolina 27707 919 919 354 4898 2584. 8183 FAX:  Pittsboro Post 105 SanfordRoad. Box: Pinsuars. Office North 1399 Carolina 27312 919 9195426000 542:5764FAX:    MACON COUNTY BOARD OF COMMISSIONERS  AGENDA ITEM  MEETING DATE: February 14, 2017 DEPARTMENT/AGENCY: Governing Board SUBJECT MATTER: Consent Agenda  DEPARTMENT HEAD COMMENTS/RECOMMENDATION: A. Minutes = Consideration of the minutes from the January 10, 2017 regular meeting and the February 3, 2017 continued session. The continued session minutes willl be forwarded via a separate e-mail prior to the meeting.  B. Finance - Consideration of Budget Amendments #113 through #118, per C. Tax releases - Consideration oft tax releases for the month of January 2017: in the  Attachment 12B. amount of $307.06.  D. Ad valorem tax collection report -1 No action is necessary.  COUNTY MANAGER'S COMMENISRECOMMENDATION:  Attachments  X Yes  No  Agenda Item 12 (A)(B) (C) and (D)    MACON COUNTY BOARD OF COMMISSIONERS  JANUARY 10, 2017 MIINUTES  Chairman Tate called the meeting to order at 6:01 p.m. and welcomed those in attendance. All Board Members, the County Manager, Deputy Clerk, Finance Director, County Attorney, members of the news media and interested citizens ANNOUNCEMENTS: Chairman Tate pointed out that some members of the board and the County Manager were leaving after the meeting to travel to Raleigh for the upcoming North Carolina Association of County Commissioners (NCACC) Legislative Goals Conference. The County Manager reminded the board of the need to choose a voting delegate for the conference. Those in attendance then watched a video from the association that provided an update MOMENT OF SILENCE: Chairman Tate asked those in attendance to observe PLEDGE TO THE FLAG: Led by Commissioner Shields, the pledge to the flag PUBLIC COMMENT PERIOD: Jeff Pritz addressed the board regarding what he termed as deceptive towing practices. He explained that he was recently involved in an accident and following it, wanted to have his vehicle towed to his home. However, he said the driver for the wrecker service informed him that the vehicle must be towed to their shop, and Mr. Pritz said that he eventually told the driver that if that was the case then he would call the sheriff and have the driver charged with kidnapping. He then described another incident where he said a woman was involved in an accident and the tow bill was $200, but due to a $34 per day fee to store the vehicle, the bill ended up in excess of $500 and the woman was told she could either pay it or bring in her title. He said the woman was never informed of the storage charge, and told the board  were present.  on recent NCACC activities. ar moment of silence. was recited.  Minutes 01.10.17 Page 1 of8    he would like to see that people are told about all of this up front, that it be provided in written form and the driver of the vehicle would need to sign an acknowledgment of receiving it. This led to discussion among the board members and the County Attorney as to whether the county has any role in this matter, with Chairman Tate telling Mr. Pritz that he was "not sure this is anything we have authority over." The. County Attorney said this was regulated by the state, and could possibly rise to the level of unfair and deceptive trade practices. Narelle Kirkland spoke to the board regarding the Little Tennessee River Greenway, and said that since the aftermath of Hurricane Ivan, no repairs had been made to the greenway and she wanted to "urgently request" that the County Manager designate someone to walk the greenway and check ADDITIONS, ADJUSTMENTS TO AND APPROVAL OF THE AGENDA: Upon a motion by Commissioner Beale, seconded by Commissioner Shields, the board voted unanimously to make additions to and approve the agenda as To add as Item 10C under Old Business liaison assignments for the To remove Item 11A under New Business (Sanders Road Resolution Request) and to replace it with another matter concerning the North Carolina Department ofTransportation, per the County Manager. To add as Item 11F under New Business the designation of a voting delegate for the NCACC Legislative Goals Conference, per Chairman Tate. To add a presentation by Bob McCollum regarding the Macon County Heritage Center as Item 9C under Reports/Presentations, per  for damage and needed repairs.  adjusted, as follows:  board members, per Chairman Tate.  Commissioner Beale.  PRESENTATION OF THE ANNUAL AUDIT REPORT: Jill Vang with Martin Starnes & Associates, CPAs, presented a PowerPoint presentation on the county's annual financial report for the fiscal year ended June 30, 2016. Among the highlights, she told the board that her firm gave an unmodified opinion," which means that they found no material misstatements and is the best opinion they can give. She said there were no findings or questioned costs and no material internal control weaknesses were identified. She also commented on the pleasant and cooperative staff in the Finance Department. She said the county's fund balance increased by $3,443,116 to $25,438,347, explaining that fund balance serves as a measure of the county's financial resources available. She then offered an explanation of "available fund balance," adding that the county's total stands at $21,885,857. The available fund balance as a percent of the county's general fund is equal to 48.31 percent, or a little more than six months' worth of operating expenses. She provided an overview of general fund revenues and expenditures, with ad valorem taxes accounting for 58 percent of the county's revenue. She said that  Minutes 01.10.17 Page 2 of 8    property tax revenue increased approximately $1.3 million. over the prior year with a collection rate of 98.25 percent. The top three expenditure categories continue to be public safety, human services and education, which together account for 74 percent of total expenditures, and expenditures for all three increased from the prior year. Ms. Vang concluded her presentation with brief comments regarding the status of the county's Solid Waste Enterprise Fund. She asked if the board had any questions, and Commissioner Higdon asked her did the amount of the county's fund balance "throw up a flag" in the eyes of the auditors, and she responded that the firm could do a comparison with other counties having similar populations. No formal action was required. HOME-USE MEDICAL WASTE DISPOSAL: Solid Waste Director Chris Stahl presented a PowerPoint presentation regarding SHARPS management in Macon County and the need to protect the department's personnel. He also presented the board members with copies of a draft brochure entitled Home-Use SHARPS Disposal." He explained that there is an inherent risk to workers that cannot be. managed effectively once sharps are in the waste stream, saying that regardless of the container used or the markings on it, it is extremely unlikely that those containers placed in the waste stream will make it through intact during the disposal process. Over the past 15 years, he said three solid waste employees have had needle sticks requiring follow-up monitoring for communicable diseases. Adding to the problem, Mr. Stahl said regulations and precautions for the disposal of home-use SHARPS are virtually non-existent and that these devices do not even meet the definition of medical waste. "Once itis thrown in the trash can, we lose the ability to control it," he told the board. Therefore, he said he wants to provide more public information about the issue to provide best management practices for disposing of the SHARPS. The main thing for solid waste, he said, is that if residents bring the SHARPS to the recycling centers, they need to be placed in a separate container. In addition to dedicated drop-off containers at each convenience center, he also noted there are kiosks that could be placed at certain locations where the SHARPS could be dropped off at no charge. He also suggested that the board might need to amend the county's solid waste ordinance to require proper disposal, pointing out that the program is for home use and not healthcare service providers. He concluded by telling the board that the estimated expenditure associated with the program could be as much as $10,000, and the consensus of the board COWEE SCHOOL ARTS & HERITAGE CENTER PRESENTATION: Bob McCollum, the chairman of the advisory board at the Cowee School Arts & Heritage Center, gave the board an overview of the activity at the center, explaining that it had been county funded for three and a half years and it was now time for a Te-evaluation." He said the center began with a business plan that had 11 goals, all of which have been met, with one of those being  was for Mr. Stahl to move forward. No formal action was taken.  Minutes 01.10.17 Page 3 of8    increased self sufficiency and an expected decline in dependence on county government. He said this fiscal year the center had been allocated $35,000 to operate on a six-month basis, and it was now time to revisit the funding issue. He described the five business enterprises operating the main part of the building as well as the three operating out of the center's commercial kitchen, saying those businesses might not exist otherwise. He also talked about other tenants who rent educational space, the types of special events held there and a list of activities and services provided. He went over a number of statistics related to the center's growth, saying it was being "recognized as a true Macon County facility" and that the "future potential there is great." In closing, Mr. McCollum said he wanted to emphasize how far the center had come, and would welcome the opportunity to "sit down and talk board to board" if possible. Following further discussion, Chairman Tate suggested that Commissioner Higdon, Commissioner Beale and the County Manager meet with representatives of the center, and a meeting date of Thursday, January 26th at 6 p.m. was arranged, with Chairman Tate adding that the meeting would include a discussion of the funding needed to finish this fiscal year and  for the upcoming one. No formal action was taken. Chairman Tate declared a recess at 7:27 p.m.  Chairman Tate called the meeting back to order at 7:36 p.m.  SONCVET INTERLOCAL AGREEMENT AMENDMENT: Macon County Transit Director Kim Angel and the County Attorney explained that the existing regional veterans transportation program was being expanded to include Graham County and Mountain Projects, Inc., with Macon County continuing to serve as the lead agency. Ms. Angel said the new agreement would bring the entire region together under one software system. Following discussion and the County Attorney noting some minor changes to the agreement, upon a motion by Commissioner Beale, seconded by Commissioner Gillespie, the board voted unanimously to approve a Resolution Concerning Approval of the Entry and Execution of the Second Amendments to the Interlocal Agreement and Contract Concerning the SoNCVet: Southwestern NC One-Call One Click Center for Veterans Transportation project." A copy of the resolution Attachment 1) and the accompanying amendments to the interlocal agreement and contract (Attachment2) are attached and are hereby made a part of these WATER LINE PROJECT ON PANNELL LANE: Mr. Stahl told the board he was seeking authorization to proceed with replacing an existing water line along Pannell Lane as an ancillary project associated with the construction of the new landfill cell. Mr. Stahl said that he had approached all of the property  minutes.  Minutes 01.10.17 Page 4 of8    owners individually and all were willing to grant access. He showed the board amap outlining the location of the line and there was discussion regarding the abandonment of the property owners' drinking water wells. The County Attorney raised the issue of the need for a resolution to exempt the project from the bid process for engineering services, and Commissioner Gillespie asked questions about the ownership and cost of the water line. This was followed by discussion of doing a request for proposals for the engineering work and how that would affect the timeline for the project. Following further discussion, Commissioner Shields made a motion to adopt a resolution exempting the project from the bid process for engineering services, as it was less than $50,000. Commissioner Beale seconded the motion, and during discussion, Commissioner Gillespie voiced his reservations," as did Commissioner Higdon and Chairmàn Tate. The board then voted 4-1, with Commissioner Gillespie opposing, to adopt the resolution, a copy of which is attached (Attachment 3) and is hereby made a part of these minutes. The board then turned its attention to the proposal for engineering services for the water line relocation from McGill Associates in the amount of $31,600, a copy of which is attached (Attachment 4) and is hereby made a part of these minutes. Commissioner Shields made a motion to approve the proposal as presented. Commissioner Beale stated that he would second the motion because it would make Mr. Stahl's work easier, especially in terms of working with the Town of Franklin, which uses McGill Associates as its primary engineer. During discussion, Chairman Tate told Mr. Stahl that the right thing to do is to keep the project moving. Commissioner Higdon expressed his displeasure with the process, and the board voted 4-1 to approve the proposal, with Commissioner Gillespie opposing. The board also gave its consensus for the County Attorney to proceed 2017 COMMITTEE LIAISON ASSIGNMENTS: Chairman Tate presented his list of commissioner liaison assignments along with a list of committees that he felt needed to be eliminated, a copy of which is attached (Attachment 5) and is hereby made a part of these minutes. The County Attorney suggested that the board take formal action in regard to eliminating those committees and Commissioner Beale made a motion to do so "until such time as they may become necessary." Commissioner Gillespie seconded the motion and it was approved unanimously. The discussion then turned to the assignments, particularly the ones regarding the Board of Health. Following discussion, the board agreed by consensus to send the Board of Health a letter stating that Commissioner Higdon has resigned from his seat on that board and Chairman WAIVER OF TIPPING FEE FOR LITTER PICKUP: Keith Blazer, an engineer with the North Carolina Department of Transportation (NÇDOT) asked the board to consider a waiver of the landfill tipping fee for a private contractor who  with any of the necessary legal work involved in the project.  Tate has been appointed to serve the remainder of the term.  Minutes 01.10.17 Page 5 of8    is picking up litter along the main highways of the county. Mr. Blazer explained that NCDOT has entered into an agreement with Birchfield Contracting LCC to provide litter pickup in the county six times a year along each of the major thoroughfares - a total of 141 "shoulder" miles. He noted that the county. was under no obligation to waive the fee, but explained that it was done in other counties. The waiver would only pertain to litter picked up in Macon County. Mr. Stahl noted that only the board can waive the tipping fee. Chairman Tate suggested having the County Manager and County Attorney work with NCDOT to negotiate the appropriate agreement, and the board agreed by consensus to move forward and have the County Manager CONTRACT FOR SCRAP TIRE DISPOSAL: Mr. Stahl told the board that he learned in the week prior that the county's current vendor for scrap tire recycling, Northeast Georgia Tire, has sold their assets to another vendor, US Tire. However, he said US Tire has agreed to collect and process scrap tires from the county under the terms of the contract with Northeast Georgia Tire for aj period lasting up to April 28, 2017. To that end, he asked the board to approve a Recycling and Disposal Contract with US Tire and to authorize the County Manager to execute it. He said this will allow for the opportunity to complete the bid process for a new long-term service provider. Following questions from the board members, and upon a motion by Commissioner Gillespie, seconded by Commissioner Shields, the board voted unanimously to approve the contract as submitted and to authorize the County Manager to sign it. A copy of the contract is attached fAttachmento and is hereby made a part of these minutes. In closing, Mr. Stahl informed the board that the grading SCALY MOUNTAIN RECREATIONAL AGREEMENT: The Finance Director presented an updated version of the Agreement to Provide Recreation Opportunities" between the county and the Scaly Mountain Historical Society, Inc. She explained that this was the annual agreement by which the county provides $5,000 in funding to the society and requested approval of the document. Upon a motion by Commission Beale, seconded by Commissioner Gillespie, and following further discussion of similar agreements with other community-Dased organizations, the board voted unanimously to approve the agreement as presented, a copy of which is attached (Attachment 7) and is RATIFICATION OF DECEMBER 12, 2016 E-MAIL POLL OF THE BOARD: Following a brief explanation by the County Manager, the board ratified the action taken stemming from a December 12, 2016 e-mail poll of the board regarding the county acting as its own general contractor for the renovations of the Robert C. Carpenter Building. A copy of the initial e-mail is attached  report back at a future meeting. No formal action was taken.  and construction of new landfill cell is complete.  hereby made a part of these minutes.  (Attachment8) and is hereby made a part of these minutes.  Minutes 01.10.17 Page 6 of8    RATIFICATION OF DECEMBER 28, 2016 E-MAIL POLL OF THE BOARD: Following an explanation by the County Manager, the board ratified the action taken stemming from a December 28, 2016 e-mail poll of the board regarding the revised pictometry contract. The previous contract called for six annual payments, and the new one will have two lump sum payments, one in July of this year. and another in 2021 in order to be compliant with state statute. A copy of the initial e-mail is attached (Attachments 9) and is hereby made a part NCACC VOTING DELEGATE: Upon a motion by Commissioner Gillespie, seconded by Commissioner Shields, the board voted unanimously to appoint Commissioner Beale as the county's voting delegate for the NCACC Legislative Goals Conference to be held in Wake County January 12-13, 2017. CONSENT AGENDA: Upon a motion by Commissioner Higdon, seconded by Commissioner Shields, the board voted unanimously to approve the items on the consent agenda as follows: (A) the minutes of the December 13, 2016 regular meeting; (B) the following budget amendments: #93 for the Department of Social Services to allocate a $300 Christmas donation for foster care; #94 for Transit to add $2,353 in additional revenue from the sale of replaced Transit vans; #95 for the Sheriff's Department to appropriate $3,406 from an insurance settlement; #96 for the Sheriff's Department to appropriate a $35,000 donation to the department; #97 for the Sheriff's Department to appropriate $36,185 in donations, $12,225 in calendar sales and to carry forward $3,378 from fund balance for a total of $51,788; #98 for Emergency Medical Services to appropriate $2,500 in donations and #99 Emergency Management to appropriate $6,000 for tower rent from the radio station (copies of the amendments are attached); (C) tax releases for December 2016 in the amount of $761.84. (A computer printout of the releases is on file in the TAX SETTLEMENT: Following a brief explanation by the County Attorney, and upon a motion by Commissioner Beale, seconded by Commissioner Higdon, the board voted unanimously to approve a tax settlement with Peter Knoop in the amount of $144.88 as recommended by Tax Administrator RECESS: With no other business, and at 9:01 p.m., Chairman Tate recessed the meeting until Friday, February 3, 2017 at 12 p.m. in the commission boardroom on the third floor of the Macon County Courthouse, 5 West Main Street, Franklin, NC. Commissioner Gillespie requested that staff minimize the amount of documentation related to agenda items that the board members receive at the meeting and asked that it be placed in the agenda packet sO that it could be reviewed prior to the meeting. Chairman Tate noted that the  of these minutes.  Tax Department and the Deputy Clerk's office.)  Richard Lightner.  Minutes 01.10.17 Page 7 of8    purpose of the continued session was to hold the annual budget kickoff work session and for the board members to be thinking about the direction for the  upcoming fiscal year.  Derek Roland  Jim Tate Board Chairman  Ex Officio Clerk to the Board  Minutes 01.10.17 Page 8 of 8    MACON COUNTY BUDGET AMENDMENT AMENDMENT# FROM: LindsayLeopard DEPARTMENT: Sheriff's Department  113  EXPLANATION: Federal and State Drug Forfeiture MoneyAppropriation  ACCOUNT 223000:430100 224000-569601 223001-431700 224001558506 224001:569601  DESCRIPTION Federal Forfeiture Funds Equipment-Vehicles Controlled Substance Tax: Computer Software Equpment-Vehicles  INCREASE $5,844.00: $5,844.00. $10,392.00 $1,000.00 $9,392.00  DECREASE  REQUESTEDBYDEPARTMENTHEAD. RECOMMENDED! BYFINANCEOFFICER APPROVEDBYCOUNTY/MANAGER ACTIONBYBOABDOFS COMMISSIONERS APPROVED'ANDE ENTEREDONMINUTESD DATED   useble  CLERK    MACONICOUNTY BUDGET AMENDMENT  Date;  1/6/2017  AMENDMENT! DEPARTMENT: HEALTH  I4  EXPLANATION: NewA Agreement Addendum with additional monies.  ACCOUNT 115155-556011 113511-436026  DESCRIPTION Maternal Healt-Operating Supplies Maternal Health- State  INCREASE $ 1,600.00 $ 1,600.00  DECREASE,  REQUESTED BY DEPARTMENT: HEAD RECOMMENDED BY FINANCEOFFICER APPROVED: BY COUNTY MANAGER ACTION BY BOARDOF COMMISSIONERS APPROVED: AND ENTEREDON! MINUTES DATED:  N  CLERK    MACON COUNTY BUDGET AMENDMENT  Date;  1/6/20187  AMENDMENT # DEPARTMENT: HEALTH decreased from $10,00.001056.10.00  115  EXPLANATION: Ebola allocation forFY17 changed during the year. Revenue and expense lines have to be  ACCOUNT 115150-557004 113511-437004  DESCRIPTION Ebola Ebola  INCREASE  DECREASE $ 3,900.00 $ 3,900.00   .  REQUESTED BYDBPARIMENTIEAD   mle  RECOMMENDED  EA  BY FINANCE OFFICER  ATROYIDAYCANIAANACR ACTION BY BOARDOF COMMISSIONERS APPROVED: AND: ENTERED ONMINUTES DATED  CLERK    MACON COUNTY BUDGET AMENDMENT  Date:  1/10/2017  AMENDMENT # DEPARTMENT: HEALTH is not something that we budget for.  ILo  EXPLANATION: NC Wildlife Division prepaid for 12 doses of Rabies: vaccines, This expense: and revenue  ACCOUNT 115145-565002 113511-437204 113840-417900  DESCRIPTION  INCREASE $ 3,408.00 $ 3,468.00  DECREASE $  Foreign Travel/ Other Vaccines Foreign Travel/ Other Vaccines Fund Balance Appropriated  60.00  REQUESTED. BY DEPARTMENT HEAD RECOMMENDED BY FINANCE OFFICER APPROVED BY COUNTY) MANAGER ACTIONI RBDANDOFCONMISCAERS APPROVED, ANDI ENTERED ONI MINUTESI DATED  - nable  AA M  CLERK    MACONCOINTR-BUDOETAMENDMENE  January26,2017  AMENDMENT#S FROM: BINANCE DEPARTMENTE EXPLANATION!  1  SOCIALSERVICIS Néwservice DESCRIPTION:  INCREASE $500 $500  DECREASE  11-35844440-09 POMECANEANSISIANCE 01-5831-5551-06 CONTRACISERVICES  QUISIIDBYDAPARIMENTHEAD RECOMMENDEDBYEMANCEOERGER APPROVBDI BYCOUNTPAMANAOIEK ACTIONBYBOARDOECOMMISSIONERS APPROVEDANDENDENTEREDONMNMNDTESDATED  CLERK    MACON COUNTYE BUDGET  18  AMENDMENT# FROME DEPARTMENT EXPLANATION:  John Fay HOUSING DESCRIPTION  receive additional funds MOUH2015-2200  ACCOUNT 614074 614074-550001 514074-550201 514074-550203 614074-550204. 514074-550205 514074-550206 514074-550207 514074-550701 614074-565021. 514074-569520 5/383/ 447239  DUKE HHF-HVAC REPAIR & REPLACE  INCREASE 514 40. 65 1 1 1 36 11 33,331 0 3400D 0 0 0 34,000  DECREASE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  Salary Medicare/FICA Hospitalization Unemploymentinsuranee Workman's Compensation Life Insurance Retirement General County401k Program Expenditures Administration Duke HHPGrant-, HVG  Total  REQUESTED BYI DEPARIMENTHEAD RECOMMENDED BY FINANCE: OFFICER APPROVEDEYCOUNTYMANAGER ACTION BYI BOARD OF COMMISSIONERS APPROVEDAND ENTEREDONI MINUTES DATED  s  CLERK    STATE  Macon County Tax Office 5West Main Street Franklin, NC 28734  Phone: (828)349-2149 Fax: (828)349-2564 mcdowelgmacomneorg  AM COUNT  TO: FROM: DATE: RE:  MACON ÇOUNTY COMMISSIONERS Macon County. Tax Office Teresa McDowell, Tax Collections Supervisor February 3, 2017. Releases for January, 2017  Attached please find the report of releases for real estate that require your approval In orderto continue withi the process ofr releasing these amounts from the tax accounts. Please feeli free to contact mei Ifyous should have any questions.. The report of releases ina alphabetical orderi isa attached.  AMOUNT OF RELEASES FOR. JANUARY, 2017:  $307.06    & A  p 8 o 8 88 0 o  6:o - o  0000  60  :