AGENDA Sawmills Town Hall Tuesday, December 20, 2022  Regular Meeting of the Sawmills Town Council  6:00 pm  1. Call To Order 2. Invocation 3. Pledge of Allegiance 4. Adopt Agenda 5. Approve Meeting Minutes 6. Public Comment 7. Recognitions: A. Recycle Rewards 8. Financial Matters: A. Adopt Budget Workshop Schedule B. Budget Amendment C.A Approve Auditor Contract for FY:2022-2023 D. Appoint Finance Director E. Promises of Hope Donation Request  Mayor Keith Warren Mayor Keith Warren Mayor Keith Warren Mayor Keith Warren  A. November 15, 2022 Regular Meeting Minutes  Mayor Keith Warren Mayor Keith Warren Mayor Keith Warren. Mayor Keith Warren Mayor Keith Warren Mayor Keith Warren Mayor Keith Warren  9. Planning:  A. Call for Public Hearing for Rezoning for Pin: 2756907836  10. Public Comment 11. Updates:  A. Code Enforcement Report B. Manager Updates .Council Comment 12. Adjourn  Mayor Keith Warren Town Manager Chase Winebarger Mayor Keith Warren Mayor Keith Warren    November 15, 2022 Page 1of4  TUESDAY, NOVEMBER 15, 2022  TOWN OF SAWMILLS REGULAR COUNCIL MEETING  6:00PM  COUNCIL PRESENT Mayor Keith Warren Clay Wilson Rebecca Johnson Bobby Mosteller Melissa Curtis COUNCIL ABSENT Joe Wesson  STAFF PRESENT Chase Winebarger Terry Taylor  CALL TO ORDER: Mayor Keith Warren called the meeting to order at approximately  6:00pm.  INVOCATION: Pastor Rob Evans gave the invocation.  PLEDGE OF ALLEGIANCE: Mayor Keith Warren led the Pledge of Allegiance.  ADOPT AGENDA: Mayor Keith Warren asked fora a motion to adopt thel November 15,2022 Melissa Curtis made a motion, and Clay Wilson seconded, to adopt the November 15, 2022  Agenda.  Agenda. All were in favor.  APPROVE OCTOBER 18, 2022 REGULAR MEETING MINUTES: Mayor Keith Warren asked for a motion to approve the October 18, 2022 regular meeting minutes. Rebecca Johnson made ai motion, and Clay Wilson seconded, to approve the October 18, 2022  regular meeting minutes. All were in favor.  APPROVE OCTOBER 18, 2022 CLOSED SESSION MEETING MINUTES: Mayor Keith Warren asked for a motion to approve the October 18, 2022 closed session meeting  minutes.    November 15, 2022 Page 20 of4  Clay Wilson made ai motion, and Rebecca Johnson seconded, to approve the October 18, 2022  closed session meeting minutes. All were in favor.  PUBLICCOMMENT: Mayor Keith Warrenaskedifanyone had any questions or comments  at this time.  No one wished to speak.  RECOGNITIONS:  NOVEMBER RECYCLE REWARDS WINNER: Mayor Keith Warren announced Sonny Taylor as the November Recycle Rewards Winner. A credit of forty dollars ($40.00) will be  added to the current sanitation bill. No Council action was required. FINANCIAL MATTERS:  FY 2021-2022 AUDIT PRESENTATION: James Lowdermilk and Rick Hammer, with Lowdermilk, Church & Co., L.L.P., presented the Towns FY2021-2022 audit to Council. Mr. Lowdermilk and Mr. Hammer stated that the Town received an unqualified audit and commended staff and Council on their efforts to maintain a strong fund balance.  No Council action was required.  CALDWELL COUNTY VETERANS HONOR GUARD DONATION REQUEST: Mayor Keith Warren stated that the Caldwell County Veterans Honor Guard, requested a  donation in the amount oftwo hundred dollars ($200.00).  Clay Wilson madean motion, and Rebecca Johnson: seconded, to give a donation in the amount of two hundred dollars ($200.00) to Caldwell County Veterans Honor Guard. All were in  favor.  DISCUSSION:  RESOLUTION ACCEPTING HIGH BID FOR PROPERTY: Town Attorney Terry Taylor stated that a public auction was held on October 26, 2022, in the Town of Sawmills Council Chambers and that Robert Helton had the highest bid at eighteen thousand dollars    November 15,2022 Page 3 of4  ($18,000.00). Town Attorney Terry Taylor stated that Mr. Helton had paid his bid deposit. Melissa Curtis made ai motion, and Clay Wilson seconded, to adopt the Resolution Accepting High Bid For Property and the winning bid is Robert Helton in the amount of eighteen  thousand dollars ($18,000.00). All were in favor.  RESOLUTION APPROVING CONVEYANCE OF PERSONAL PROPERTY BY NEGOTIATEDSALE:Town Manager Chase Winebarger stated that the Town ownsal 1990 Ford F-250 Super Duty Diesel which is no longer needed. Town Manager Chase Winebarger stated that he would like Council to authorize Town Manager Chase Winebarger to execute all documents necessary to convey the property in the manner authorized by the Resolution. Rebecca Johnson made a motion, and Melissa Curtis seconded, to adopt Resolution Approving Conveyance Of Personal Property By Negotiated Sale and authorize Town Manager Chase Winebarger to execute all documents necessary to convey the property int the  manner authorized by the Resolution. All were in favor.  PUBLIC COMMENT: Mayor Keith Warren asked if anyone had any questions or  comments at this time. No one wished to speak. UPDATES:  NOVEMBER CODE ENFORCEMENT REPORT: Town Code Enforcement Officer Curt Willis stated that there are eleven (11) code enforcement cases that are open.  No Council action was required.  TOWN MANAGER UPDATES: Town Manager Chase Winebarger had the following  updates:  Town Manager Chase Winebarger stated that the Town will pay longevity out the first Town Manager Chase Winebarger stated that he had a meeting the Stitt's Tree Company and they would like to sponsor a yard decorating contest for Town of Sawmills residents starting the 2nd weekend in December through Christmas. Town Manager Chase Winebarger stated that there would be one elected official, one staff member and an employee from Stitt's as the judges each week and that a winner would be picked by Friday of that week. Town Manager Chase Winebarger stated that each week's winner would receive two hundred fifty dollars ($250.00) and the only  pay. period in December.    November 15, 2022 Page 4 of4  stipulation would be that a Stitt's sign would need to goi int the winner's.yard until after Town) Manager Chase Winebarger stated that the employee Thanksgiving lunch would Town Manager Chase Winebarger stated that the employee Christmas lunch has not been set yet, but that he would let Council know as soon as that is done. Council had Town Manager Chase Winebarger stated that instead of gifts for employees last year, that Council gave employees an extra day at Christmas and Town Offices closed half a day for Thanksgiving and Christmas. Town Manager Chase Winebarger stated that ist there were no objections, he would like to do the same thing this year. Council gave Town Manager Chase Winebarger stated that Councilman Joe Wesson wanted him to thank everyone who came out to the Veterans Memorial Celebration on Saturday, November 12, 2022 and Councilman Joe Wesson was very pleased with how the  Christmas.  be on Tuesday, November 22, 2022 beginning at 11:30am. no objections to doing the same lunch as last year.  no objections.  celebration turned out. COUNCIL COMMENTS:  Clay Wilson wanted to thank everyone for coming out.  COUNCIL ADJOURN: Mayor Keith Warren asked for a motion to adjourn.  Clay Wilson made a motion, and Rebecca Johnson seconded, to adjourn the meeting. All  were in favor.  The meeting was adjourned at approximately 6:30pm.  Keith Warren, Mayor  Julie A. Good, Town Clerk    AGENDA ITEM 7A  MEMO DATE: SUBJECT:  December 20, 2022 Recognition: Recycle Rewards Program  Discussion:  The Town of Sawmills would like to congratulate Jerry Surber on winning the Recycle Rewards Program for the month of December. He will be presented with a Certificate of Appreciation.  Af forty dollar ($40.00) credit will be added to the current sanitation bill.  Recommendation: No Council action is required.    AGENDA ITEM 8A  MEMO DATE: SUBJECT:  December 20, 2022 Financial Matters: Adopt Budget Workshops Schedule  Discussion:  Enclosed with this memo is a copy oft the proposed FY 2023-2024 budget workshop schedule. The annual Council budget retreat is scheduled for February 7th, 2023, from 9:00 am to 4:00 pm,  at Sawmills Town Hall Council Chambers.  As presented, the budget schedule includes four (4) budget workshops.  Recommendation:  Staffrecommends: Council adopt the FY 2023-2024 budget workshops schedule.    Sarla  FY 2023-2024 Budget Retreat and Workshop Schedules  December 20th at 6:00 pm Regular Council Meeting February 7th from 9:00-4:00 Special Council Meeting March 7th from 5:00-7:00 Special Council Meeting April 4th from 5:00-7:00 Special Council Meeting April 25th from 5:00-7:00 Special Council Meeting May 9th from 5:00-7:00 Special Council Meeting May 16th at 6:00 pm Regular Council Meeting June 20th at 6:00 pm Regular Council Meeting  Adopt FY 2023-2024 Budget Retreat and Workshop Schedules  (Sawmills Town Hall Council Chambers) Annual Council Budget Retreat (Sawmills Town Hall Council Chambers) Budget Workshop Number: 1 (Sawmills Town Hall Council Chambers) Budget Workshop Number 2 (Sawmills Town Hall Council Chambers) Budget Workshop Number 3 (Sawmills Town Hall Council Chambers) Budget Workshop Number 4 (Ifneeded) (Sawmills Town Hall Council Chambers) Presentation ofl FY 2023-2024 Budget and Call a Public Hearing (Sawmills Town Hall Council Chambers) Public Hearing and Adoption ofFY 2023-2024 Budget (Sawmills Town Hall Council Chambers)  *As required by law all meetings are open to the public.  Town of Sawmills 4076 US Highway 321-A * Sawmills NC * (828)396-7903 * (828)396-8955 fax  wwylownolsawmilscom    AGENDA ITEM 8B  MEMO DATE: SUBJECT:  December 20, 2022 Financial Matters: Budget Amendment  Discussion:  With the expenditures for hiring a new position (Administrative Assistant), in the Administration Department located at Town Hall; the salary/benefits increase retroactive to July 1, 2022 for the Town Manager; and the increase in wages for temporary services, a budget amendment will need tol be approved. Council will need to approve a budget amendment in the amount ofs sixty thousand dollars ($60,000.00), from the Appropriated Fund Balance to the General Fund, to cover the expenses for the new position of Administrative Assistant in the Administration Department; salary/benefits increase retroactive to July 1, 2022 for the Town Manager; and the  increase in wages for temporary services.  Recommendation:  Staffrecommends Council approve the budget amendment in the amount of sixty thousand dollars ($60,000.00), from the Appropriated Fund Balance to the General Fund,, to cover the expenses for the new position of Administrative Assistant in the Administration Department; salary/benefits increase retroactive to July 1, 2022 for the Town Manager; and the increase in  wages for temporary services.    BUDGET. AMENDMENT ORDINANCE TOWN OF SAWMILLS General Fund  BEIT ORDAINED, by the Town Council oft the Town of Sawmills, Caldwell County, North the following amendment to the Budget Ordinance for the fiscal year 2022-2023 be hereby adopted. Carolina, that NOW, THEREFORE, BEI IT RESOLVED, that the following amendment for the fiscal year be made to  budget for the fiscal year ended June 30, 2023.  the  Department/Budget General Fund-Revenue Administration Expenditure  Account Number 1-00-3990 1-20-4100 1-20-4103 1-20-4104 1-20-4106 1-45-4760  Account Appropriated Fund Balance  Increase Increase  $60,000  Wages Employee Benefits Worker's Compensation Employer Liabilities Contractual  $35,000 $15,000 $2,000 $3,000 $5,000 $60,000  Community Development- Expenditure Total  $60,000 Department  Explanation: To cover expenditures for: New position (Administrative Assistant) in the Administration located at Town Hall; Salary/Benefits increase retroactive to. July 1, 2022 for Town Manager;  Increase in wages for Temporary Services. This Amendment now adopted this the  day of  2022.  APPROVED BY: Kelly Melton  Keith Warren Mayor, Town of Sawmills  Deputy Finance Officer, Town of Sawmills  ATTEST: Julie Good Town Clerk  APPROVED TOI FORM:  Terry Taylor Town. Attorney  This instrument has been preaudited in the manner required by thel Local Government Budget and Fiscal Control Act.    AGENDA ITEM 8C  MEMO DATE: SUBJECT:  December 20, 2022 Financial Matters: Approve Auditor Contract for FY:2022-2023  Discussion:  Enclosed with this memo is a contract from our current auditing firm Lowdermilk, Church & Co.,L.L.P. The contract, in the amount of $12,900.00 (twelve thousand nine hundred dollars), This amount of$12,900.00 (twelve thousand nine hundred dollars) includes the following:  will cover the period ofJuly 1,2 2022 to June 30, 2023.  Audit:  $8,400.00 $4,500.00  Preparation of annual financial statements:  This amount includes continual guidance, advice and directives throughout the year from the  auditors concerning any issues that may arise throughout the fiscal year.  Recommendation:  Staffrecommends: Council approve a contract with Lowdermilk, Church & Co., L.L.P. ini the amount of$12,900.00 (twelve thousand nine hundred dollars) and covering the period of. July 1,  2022 to June 30, 2023.    Lowdermilk Church & Co., L.L.P. Certified. Public. Accountants  121 North Sterling Street Morganton, North Carolina 28655 Phone: (828)433-1226 Fax: (828)433-1230  December 5, 2022 To the Honorable Mayor and Members of the' Town Council Town of Sawmills Sawmills, North Carolina ended June 30, 2023. Audit Scope and Objectives  We are pleased to confirm our understanding oft the services we are toj provide for Town Sawmills fort the year  We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements, of Town Sawmills as of and for the year ended. June 30, 2023. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement Town of Sawmilis' basic financial statements. Such information, although not aj part oft the basic financial statements, is required by the Governmental Accounting Standards Board who considers itt to be an essential part off 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 Town Sawmills' RSI in açcordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of! preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit oft the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be  subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis. 2) Budgetary Comparison Information.  3) Local Government Employees' Retirement System Schedule of the Proportionate Share of Net Pension We have also been engaged to report on supplementary information other than RSI that accompanies Town Sawmills' financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit oft the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used toj prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole in a report  Liability (Asset) and Schedule of Contributions.  combined with our auditor's report on the financial statements. 1) Schedule of expenditures of Federal and State awards. 2) Combining and Individual Fund Financial Statements.  3) Budgetary Schedules. 4) Other Schedules.    The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due toi fraud or error, and issue an auditor's report thati includes our opinions about whether your financial statements are fairly presented, ina all material respects, in conformity with GAAP, and report on the fairness oft the supplementary information referred toi int the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is al high level of assurance but ist not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government. Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material ift there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment ofa reasonable user made based on the  financial statements. The objectives also include reporting on:  Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and' Title 2U.S. Code ofFederal Regulations (CFR) Part 200, Uniform Adminisirative Requirements, Cost Principles, and Audit Requirements) for Federal. Awards (Uniform  statements in accordance with Govermment Auditing Standards.  Guidance).  Auditors' Responsibilities for the Audit oft the Financial Statements and Single Audit  We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing, Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions ofthe Uniform Guidance, and will include tests of accounting records, a determination ofmajor program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part ofa an audit in accordance with GAAS and Govermment. Auditing Standards, we exercise professional, judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness ofs significant accounting estimates made by management. We will also evaluate the overall presentation ofthe financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurançe about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent: financial reporting, (3) misappropriation of assets, or (4) violations ofl laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Govermment. Auditing. Slandards doi not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect Because oft the inherent limitations of an audit, combined with the inherent limitations ofi internal control, and because we will not perform a detailed examination ofall transactions, there is an unavoidable risk that some material misstatements or noncompliance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Govermment Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations ofl laws or governmental: regulations that do notl havea direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level ofmanagement ofany material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management ofany violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by  auditors to provide reasonable assurance ofdetecting waste or abuse.  our audit and does not extend to any later periods for which we: are not engaged as auditors.    Inc connection with this engagement, we may communicate with you or others via email transmission. As emails can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be delivered to each oft the parties to whom they are directed and only to such parties, we cannot guarantee or warrant that emails from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of emails transmitted by us in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or special damages, such as loss ofrevenues or anticipated profits, or disclosure or  communication of confidential or proprietary information.  We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the govemment'sability to continue as a going concern fora Our procedures will include tests of documentary evidence. supporting thet transactions recorded in the accounts, tests of the physical existence ofinventories, and direct confirmation ofreceivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part oft the engagement, and they may bill you for Wel have identified the following significant risk(s) ofmaterial misstatement as part of our audit planning:  reasonable period oft time.  responding to this inquiry.  Improper revenue recognition. Management override of controls.  The significant risks above were identified in the prior-period audit and wel believe they are still relevant.  However. Planning has not been concluded and modifications may be made.  Audit Procedures--Internal Control  We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement ofthe financial statements, whether due to error or fraud, and to design andj perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate toj provide al basis for our opinions. The risk ofnot detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override ofinternal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Govermment As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness ofthe design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major Federal or State award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion willl be expressed in our report on internal control issued pursuant to the Uniform An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under. AICPA professional standards, Govermment Auditing Standards, and the Uniform Guidance.  Auditing, Standards.  Guidance.    Audit roecdure-Complance  As part of obtaining reasonable assurance about whether the financial statements are: free ofmaterial misstatement, we will perform tests ofTown Sawmills' compliance with provisions ofapplicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective oft those procedures will not be to provide an opinion on overall compliance, and we will not express such an opinion inc our report on The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist oft tests oft transactions and other applicable procedures described int the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each ofTown Sawmills' major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose ofthese procedures will be to express an opinion on Town Sawmills' compliance with requirements applicable to each of itsi major programs in our report on compliance issued pursuant to the Uniform Guidance.  compliance issued pursuant to Govermment Auditing Standards.  Other Services  We will also assist inj preparing the financial statements, schedule of expenditures of Federal and State awards, and related notes ofTown Sawmills in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Govermment, Auditing Standards and such services will not be conducted in accordance with Govermment Auditing Standards. Wey will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of Federal and State awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming You agree to assume all management responsibilities fort the financial statements, schedule of expenditures of Federal and State awards, and related notes, and any other nonaudit services we provide. You will be required to acknowiedge int the management representation letter our assistance with preparation oft the financial statemients, the schedule of expenditures ofFederal and State awards, and related notes and that you have reviewed and approved the financial statements, the schedule ofe expenditures of Federal and State awards, and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Responsibilities ofManagement for the Fimancial Statements and Single Audit  management responsibilities.  Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over: federal awards, and for evaluating and monitoring ongoing activities tol help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation oft the financial statements, schedule of expenditures of Federal and State awards, and all accompanying information in conformity with accounting principles generally accepted int the United States of America; and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and fort the accuracy and completeness ofthat information.    You are also responsible for making drafts of financial statements, schedule of expenditures of Federal and State awards, all financial records, and related information available to us and for the accuracy and completeness oft that information (including information from outside oft the general and subsidiary ledgers). You are also responsible for providing us with (I)access to all information of which you are aware that is relevant to the preparation and fair presentation oft the financial statements, such as records, documentation, identification ofa all related parties and all related-party relationships and transactions, and other matters; (2) access toj personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose oft the audit; and (4) unrestricted access toy persons within the government from whom we determine it necessary to obtain audit evidence. Atthe conclusion of our audit, we will require certain written representations from you about thet financial statements; schedule of expenditures of Federal and State awards; federal award programs; compliance with laws, regulations, Your responsibilities include adjusting the financial statements to correct material misstatements. and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining tot the latest period presented are immaterial, both individually and You are responsible fort the design and implementation of programs and controls toj prevent and detect fraud, and fori informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us ofyour knowledge ofany allegations of fraud or suspected fraud affecting the government received in communications. from employees, former employees, grantors, regulators, or others. In addition, you are responsible fori identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions oflaws, regulations, contracts, and grant agreements that we. report.. Additionally, as required by the Uniform Guidance, it isn management's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible fori identifying all federal and State awards received and understanding and complying with the compliance requirements. and for the preparation. oft the schedule of expenditures of] Federal and State awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of Federal and State awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of Federal and State awards. You also agree to [include the audited financial statements with any presentation oft the schedule of expenditures of Federal and State awards that includes our report thereon. Your responsibilities include acknowledging to usi in the written representation letter that (I)you are responsible for presentation ofthes schedule ofe expenditures of Federal and State awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of Federal and State awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, iftheyl have changed, the reasons for such changes); and (4): you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule ofe expenditures of Federal and State awards. You are also responsible for the preparation of the other supplementary! information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to [include the audited financial statements with any presentation ofthe supplementary information that includes our report thereon OR make the audited financial statements readily available to users ofthe supplementary information no later than the date the supplementary information is issued with our report thereon). Your responsibilities include acknowledging to us in the written representation letter that (1): you are responsible for presentation oft the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior  contracts, and grant agreements; and related matters.  in the aggregate, to the financial statements ofe each opinion unit taken as a whole.    period (or, ifthey have changed, the reasons for such changes); and (4)you! have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation oft the supplementary information. Management is responsible for establishing and maintaining aj process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Scope and Objectives section oft this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and  for the timing and format for providing that information. Engagement Administration, Fees, and Other and will locate any documents selected by us for testing.  We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request At the conclusion oft the engagement, we will complete the appropriate sections oft the Data Collection Form that summarizes our audit findings. Iti is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of Federal and State awards, summary schedule ofp prior audit findings, auditor's reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of30 calendar days after receipt oft the We will provide copies of our reports to the Town; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property ofLowdermilk Church & Co., L.L.P. and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in ai timely manner to the Local Government Commission or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes ofa quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you ofa any such request. Ifrequested, access to such audit documentation will be provided under the supervision ofLowdermilk Church & Co., L.L.P. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the Local Government Commission. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies) James E. Lowdermilk is the engagement partner and isi responsible for supervising the engagement and signing To ensure that Lowdermilk Church & Co., L.L.P.'s independence is not impaired under the. AICPA Code of Professional Conduct, you agree toi inform the engagement partner before entering into any substantive Our audit ends on delivery of our audit report. Any follow-up services that might be required will be a separate, new engagement. The terms and conditions oft that new engagement will be governed by a new, specific  auditor's reports or nine months after the end oft the audit period.  other governmental agencies.  contesting the audit finding for guidance prior to destroying the audit documentation.  the reports or authorizing another individual to sign them. employment discussions with any of our personnel.  engagement letter for that service.    Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will note exceed $12,900. Our standard hourly rates vary according to the degree of responsibility involved and the experience level oft the personnel assigned to your audit. Ouri invoices fort these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may! bes suspended ifyour account becomes 30 days or more overdue and may not be resumed until your account is paidi in full. Ifv we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification oft termination, even ifwel have not completed our report(s). You willl be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date oft termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the engagement. Ifsignificant additional time is necessary, we willl keep you informed of any problems we encounter and our fees will be adjusted accordingly, We are required to inform you that we charge interest at a rate of_18% per annum on all  invoices over 30 days old. Reporting  We will issue written reports upon completion of our Single Audit. Our reports will be addressed to management and the Town Council ofTown Sawmills. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature oft these circumstances, it may be neçessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter. or other- matter paragraph to ourauditor's report, or ifnecessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, Ifcircumstances occur related to the condition of your records, the availability ofs sufficient, appropriate audit evidence, or the existence ofa significant risk of material misstatement oft the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements, we retain the right tot take any course of action permitted by professional standards, including declining to The Government Auditing, Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose oft the report is solely to describe the scope oft testing of internal control and compliance and the results oft that testing, and not to provide an opinion on the effectiveness oft the entity's internal control or on compliance, and (2) the report is an integral part ofa an audit performed in accordance with Govermment, Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope oft testing ofi internal control over compliance and the results oft that testing based on the requirements oft the Uniform Guidance. Both reports will state that the report is You have requested that we provide you with a copy of our most recent external peer review report and any subsequent reports received during the contract period. Accordingly, our 2022 peer review report  or we may withdraw from this engagement,  express an opinion or issue reports, or withdrawing from the engagement.  not suitable for any other purpose. accompanies this letter.    We appreciate the opportunity to be ofs service to' Town Sawmills and believe this letter accurately summarizes the significant terms of our engagement. Ify youl have any questions, please let us know. Ifyou agree with the terms of  our engagement as described in this letter, please sign the attached copy and return it to us.  Veryt trulyy yours,  Kamtchbnk  James E. Lowdermilk Partner RESPONSE:  This letter correctly sets forth the understanding ofTown Sawmills.  Management signature: Title: Date: Governance signature: Title: Date:    brC Bernard Robinson & Company, L.L.P.  Report on the Firm's System of Quality Control  November 2, 2021  Tot thel Partners ofLowdermilk, Church & Co.,) L.L.P. and the Peer Review Committee of the Coastal Peer) Review, Inc,  Wel have reviewed the system of quality control for the accounting and auditing practice ofLowdermilk, Church & Co.,L.L.P. (the firm) in effect fort thes year ended May 31, 2021. Our peer review was conducted: in accordance with the Standards for Performing and Reporting onl Peer Reviews established by the Peer Review Board of the As summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described int the Standards may! bef found at wwwacpaagpmummay, The summary alsoi includes an explanation ofhow engagementsi identified asi not] performed or reportedi inc conformity with applicable! professional standards, if  American Institute of Certified Public Accountants (Standards).  any, are evaluated by ap peer reviewer to determine aj peer review rating.  Firm's Responsibility  The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance ofperforming andreportingi inc conformity with applitableprofessional. standardsi ins all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reportedi linc conformity with professional standards, when appropriate, and for remediating weaknesses  ini its system of quality control, ifany. Peer Revlewer"*Reponsbliy therewith based on our review. Required Selections and Considerations  Our responsibility is to express an opinion on the design oft the system of quality control and the firm' 's compliance  Engagements selected for review included an engagement performed under Government Auditing Standards, Asapartofour) peerr review, we consideredi reviews byr regulatory entities as communicatedbyt thei firm, ifapplicable,  including a compliance audit under the Single Audit Act. ind determining thes nature and extent ofo our procedures.  Opinion  In our opinion, the system of quality control fori the accounting and auditing practice ofl Lowdermilk, Church & Co.,L.L.P. ine effect fort the year endedl May 31,2021, has been suitably designed and complied with toj provide the firm with reasonable assurance ofperforming andi reporting in conformity with applicable professional standards in allr material respects. Firms can receive ar rating of pass, pass with deficiency(ies) orf fail. Lowdermilk, Church &  Co., LL.P. has received aj peer review rating of pass. Bnad Rahinmi Comperg, Be BBRNARD, ROBINSON & COMPANY,L.L.P. 1501 Highwoods Blvd., Ste, 300 (27410) PO. Box 19608 I Greensboro, NC: 27419 P: 336-294-4494 a F: 336-294-4495 brccpa.com    LGC-205 The Governing Board Town Council of Primary Government Unit Town of Sawmills N/A  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  and Discretely Presented Component Unit (DPCU) (ifa applicable)  Primary Government Unit togetherwith DPCU (ifa applicable), hereinafter referred to as Governmental Unit(s)  and Auditor Name Lowdermilk Church & Co., LLP Auditor Address Hereinafter, referred to as Auditor  121 North Sterling Street, Morganton, NC: 28655  for Fiscal Year Ending 06/30/23 hereby agree as follows:  Date Audit Willl Be Submitted to LGC Must be within four months ofFYE  10/31/23  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions oft the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non- major government and enterprise funds, the internal service fund type, and the fiduciary fund types). The basic financial statements shall include budgetary comparison information in a budgetary comparison statement, rather than as RSI, fort the General Fund and any annually budgeted Special Revenue funds. 2. Atar minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. The Auditor shall perform the audit in accordance with Government Auditing Standards (GAGAS) if the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period. The auditor shall perform a Single Audit if required by Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit in accordance with the Uniform Guidance ($200.501), itis recommended that the Auditor and Governmental Unit(s) jointly agree, in advance of the execution of this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512).  Effective for audits of fiscal years beginning after June 30, 2023, the LGC will allow auditors to consider whether au unit qualifies as a State low-risk auditee based upon federal criteria in the Uniform Guidance $200.520(a), and (b)t through (e) as it applies to State awards. In addition to the federal criteria in the Uniform Guidance, audits must have been submitted timely to the LGC. Ifin the reporting year, or in either of the two previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late, then  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.11/2022  the report was not submitted timely for State low-risk auditee status. Please refer to Discussion of Single Ift the audit and Auditor communication are found in this review to be substandard, the results oft the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in at timely manner with the requests of 4. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that ity will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully 5. Ift this audit engagement is subject to the standards for audit as defined in Govemment Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that helshe has met the requirements for a peer review and continuing education as specified in Government Auditing Standards, The. Auditor agrees to provide a copy oft the most recent peer review report to the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a Ift the audit engagement is not subject to Government Auditing Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the. Auditor shall provide an explanation as to whyi in an attachment to this 6. Itis agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. Ifit becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review of the Governmental Unit's (Units') systems ofi internal control and accounting as same relate to accountability off funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that For GAAS or Government Auditing Standards audits, if an auditor issues an AU-C $260 report, commonly referred to as "Governance Letter," LGC staff does not require the report to be submitted unless the auditor cites significant findings or issues from the audit, as defined in AU-C $260.12-,14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious reviewed with those charged with governance, and other  Audits in North Carolina" on the LGC's website for more information.  the group auditor in accordance with AU-6 $600,41 -S $600.42.  explained in an attachment to this contract.  peer review analysis that may result in additional contractual requirements.  contract or in an amendment.  explanation of the change shall be submitted to the Secretary oft the LGC for approval.  report with the Secretary oft the LGC.  significant matters.  Page 2    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  8. All local government and public authority contracts for audit or audit-related work require the approval oft the Secretary oft the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is also required for the Alternative Compliance Examination expenditures as allowed by US Treasury. Approval isi not required on audit contracts and invoices for 9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved. by the Secretary oft the LGC. This also includes any progress billings [G.S. 159-34 and 115C-447). Alli invoices for audit work shall be submitted in PDF format to the Secretary oft the LGC for approval. the invoice marked 'approved" with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration of the satisfactory performance oft the provisions oft this contract, the Governmental Unit(s) shall pay to the. Auditor, upon approval by the Secretary of the LGC ifr required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC State 11. If the Governmental Unit(s) has/have outstanding revenue bonds, the. Auditor shall submit to LGC Staff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. If the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary oft the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the  Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds system improvements and similar services of a non-auditing nature.  of hospitals.  Board of CPA Examiners (see Item 13).  bond documents.  audit report upon submission to LGC Staff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitais, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary oft the LGC, becomes a matter of public record for inspection, review and copy in the offices oft the LGC by any interested parties. Any subsequent revisions to these reports shall be sent 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 for other lawful purposes oft the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made tot the Governmental Unit's (Units') financial statements and/or the compliance section, those corrections shall be provided within three business days of notification 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation oft the change, signed and dated by all original parties tot the contract. It shall then be submitted to the Secretary oft the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary oft the LGC, the 17. A copy oft the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached tot this contract, and except for fees, work, and terms notr related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms oft 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 oft this contract are: specifically deleted in Item 30 oft this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and as separate audit report is issued, a separate audit contract is required. If a separate report is not to bei issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to! hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to  unless another deadline is agreed to by LGC Staff.  or both as may be agreed upon by the Governing Board and the Auditor.  Governing Board, and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary of the LGC. contract is approved.  requesting the return of records.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved 26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Government. Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a' "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. Ift the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. Ift the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit workpapers. All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able toi identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal yeare ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission oft the audit report to the Secretary. The auditor's presentation tot the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented int the audited d) notification to the governing body that the governing body shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCAC 03. .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose ofic identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20  termination shall be effective until approved in writing by the Secretary of the LGC.  default on any subsequent occasion or instance.  by the Secretary oft the LGC. NCGS Chapter 64, Article 2.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status of the prior year audit findings; financial statements; and  NCAC 03 0502(C)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2022  30. All of the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 171 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect att the time of submission. Refer tot the N.C. Department of State Treasurer website at htps.Mwwandteasurer.cnasale-ancioca- government-linance-dwsion/pca-governmen-commssionsupmiting-your-audit tot the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2022  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Govemment Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit OThird Party Ifa applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented to the LGC without this information will be not be approved.  results of these services: Name: Kelly Melton  Title and Unit/ Company; Finance Officer  Emall Address: Tmeclowmphwplaceon  ORI Not Applicable (Identification of SKE Individual on the LGC-205 Contract is not applicable for  GAAS-only audits or audits with FYES prior to. June 30, 2020.)  2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may bei included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. See 3. The audit fee information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment tot this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary oft the LGC, not to exceed 75% of thel billings for the unit's last annual audit that was submitted to the Secretary oft thel LGC. All invoices for services rendered ina an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts  Items 8 and 13 for details on other allowable and excluded fees.  and invoices associated: with audits of hospitals).  PRIMARY GOVERNMENT FEES Town of Sawmills $8 8,400 $ $-4,500 $ DPCU FEES (if applicable) N/A $ $ $ $ Page 7  Primary Government Unit Audit Fee  Additional Fees Not Included in Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services Discretely Presented Component Unit Additional Fees Not Included. In Audit Fee: Fee per Major Program Writing Financial Statements All Other Non-Attest Services  Audit Fee    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE AUDIT FIRM  Rev. 11/2022  Audit Firm* Lowdermilk Church & Co., LLP James EI Lowdermilk Date*  Authorized Firm Representative (typed or printed)* Signature'  APN E fl Email Address* fimlowdemilk@lowdemalkchurc.hep.com  17-5.17  GOVERNMENTAL UNIT  Governmental Unit* Town of Sawmills (G.S.159-34(a) orG G.S.115C-447(a)) Mayor/Chairperson (typed or printed)* Keith Warren Date  Date Primary Government Unit Governing Board Approved Audit Contract*  Signature* Email Address samadomosilson  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT-PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited in the mannerr required by The Local Govemment Budget and Fiscal  Control Act or by the. School Budget and Fiscal Control Act. Primary Governmental Unit Finance Officer* (ypedorpinled Signature*  Kelly Melton  Date of Pre-Audit Certificate*  Email Address* namgowhnlmccon  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-D DPCU (complete only ifa applicable)  Rev. 11/2022  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved. Audit Contract* (Ref G.S. 159-34(a) or G.S. 115C-447(a)) DPCU Chairperson (typed or printed)*  Signature* Email Address*  Date*  Chair of Audit Committee (typed or printed, or "NA") Signature  Date  Email Address  DPCU - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument, has been pre-audited in the manneri required by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. DPCU Finance Officer (typed or printed)* Date of Pre-Audit Certificate*  Signature* Email Address*  Remember to print this form, and obtain all required signatures prior to submission.  PRINT  Page 9    AGENDA ITEM 8D  MEMO DATE: SUBJECT:  December 2, 2022  Finance Officer Appointment  Discussion:  Town of Sawmills Finance Officer Karen Clontz, is retiring and her last day ofe employment with the Town of Sawmills is Wednesday, December 28, 2022. Deputy Finance Officer Kelly Melton, was hired on August 4, 2022 inj preparation for Town of Sawmills Finance Officer Karen Clontz retirement. Town of Sawmills Finance Officer Karen Clontz has been providing on-the-job training during this time. Deputy Finance Officer Kelly Melton has successfully completed the following courses through the UNC-School of Government: Introduction to Local Government Finance (Sept. 2022) Budgeting in Local Government (Nov. 2022)  Recommendation:  Staffrecommends appointing Deputy Finance Officer Kelly Melton to the position of] Finance  Officer effective December 29, 2022.    AGENDA ITEM 8E  MEMO DATE: SUBJECT:  December 20, 2022 Financial Matters: Request for Donation  Discussion:  The Town has received a request from Promises ofH Hope for a donation in the amount of $200.00  (two hundred dollars).  There are sufficient funds in the budget for this request.  Recommendation:  Staffi recommends Council discuss this matter and decide how they wish to proceed.    Town of Sawmills  Keith Warren, Mayor  Chase Winebarger, Town Manager  Funding Request:  Name of Organization:  Phone  #5B-34643  BHeMSeS 7Hp  Permanent Address Stk SqDATE  NO  R838  City:  Grag Ahss Contact Name:  State; Surg420s17 Fed Tax ID: #:  Zip Code:    Amount Requested:  Amount needed for the Project: Project Begin/End Dates:  2o80  Date Funds Needed: ASRY Complete description of project:  A/REAkn 4 Iqy  How will the funds be used?  ty bappkez How will this project benefit the  hlde  ey  Official Town Use Only  Date application received: 1243-29- Date approved/denied (circle one):. Date check written:  Date presented to Council: Amount approved:  Available balance in Governing Body Expense. Acct: 1,800.00  Check #:  Amount:  This instrument has been preaudited int the manner required by the Local Government Budget and Fiscal Control Act. (    AGENDA ITEM: 9A  MEMO DATE: SUBJECT:  December 20, 2023 Planning Matters: Call for Public Hearing: Annexation  Discussion:  The Sawmills has received a petition for Voluntary Annexation from David Keith Miller and Julia W Miller for parcel NCPIN 2756907836. Attached to this memorandum is the signed petition, a survey ofthe area tol be annexed, the legal description of the properties, deed, and tax The Town Council must hold aj public hearing in order to annex the parcel. Staff proposes the public hearing be set for the next regularly scheduled Town Council meeting on January 17,  information.  2023.  Recommendation:  Staffrecommends Council call for a public hearing on the requested annexation for January 17,  2023 at 6:00PM during their regularly scheduled January meeting.    NORTH CAROLINA CALDWELL COUNTY  TOWN OF SAWMILLS CLERK'S CERTIFICATE FOR ANNEXIATION  TOTHE HONORABLE MAYOR AND MEMBERS OF THE TOWN COUNCIL OF THE  TOWN OF SAWMILLS:  The Town Clerk has examined the annexation petition submitted by David Keith Miller and Julia W Miller for property being briefly described as 39850248 acres from Survey dated December 15, 1982, see Deed Book 789, Page 745, Caldwell County Registry, and has determined that the annexation petition meets the requirements set forth by N.C.G.S. Section  160A-58.1.  This the 4day ofl December, 2022.  GEAL 3  Town Clerk  Gagid    AuN  ORPORATED  Planning Department General Application Form  (Notf for Site Plan Review Submittals)  Type of Action Requested: Annexation Appeal Conditional Use Permit David Keigh millr Applicant Julia w. Wslr  Zoning Text Amendment Variance Zoning Map Amendment David K milkr Owner_ Jula W maler  Address 4374 Horseshoe Berd RcAddress 4374 Horseshoe Bind Rd  Hudson NC a8433 Telephone $29)72P-4745 Legal relationship ofa applicant to property owner.  Hudsoo NC 28637  Telephone (9,8)729-4745  Property location Tax parcel Signature of  Zoning district  Acreage of Site  Dulimll  Aulanm.lh Signature of Property Owner Signature of Property Owner  Applicant  Dain yike Darilk Mk  Signature of Applicant For StaffOnly: Filing Fee: Application No.:  Receipt #.  Date Submitted (Complete):    NORTH CAROLINA CALDWELL COUNTY  TOWN OF SAWMILLS  PETITION FOR CONTIGUOUS ANNEXATION  Date: Petition No.:  Caldwell Co. Tax Parcel IDI No.:  TO: THE TOWN CLERK AND TOWN COUNCIL OF THE TOWN OF SAWMILLS 1.1, (We), the undersigned owners of real property respectfully request that the area described in Paragraph 2 below be annexed to the Town of Sawmills according to G.S. 160A-31 (Annexation by Petition), which states that the governing board of any municipality may annex by ordinance any area contiguous to its boundaries upon presentation to the governing board of a petition signed by the owners of all the real property located within such area. The petition shall be signed by each owner of real property in the area and shall contain the address ofeach owner. (Note: If the property title is listed in both husband and wife's name, both are required to sign the  petition).  NAME:  (List of All Owners)  ADDRESS:  UwhA W-NJey Dikhmey  4314 Hoyseshoe BendRd Hudson 0. a835%  2. The area to be annexed is contiguous to the Town of Sawmills and the boundaries ofsuch territory are described on attached page. (Note: In order to assist the Town of Sawmills in locating the property or properties involved, it is required that a map of the property or properties be attached, including the county tax map number(s), lot number(s), block number(s), the name of the streets or roads bordering the property or properties, the square footage contained, the dimensions, a copy of the deed for each property, and/or the metes and bounds description of the property or properties so the proper legal advertisement can be run in the paper). 3. The governing board shall have authority to make the annexing Ordinance effective immediately or on any specified date within six (6) months from the date of passage of the Ordinance. The newly annexed territory shall be subject to municipal taxes levied for the fiscal year following the date ofa annexation as explained in G.S. 160A-31. 4. Signed this the date as established on the attached signature pages.  (Separate Signature Pages Attached)  276036.1    Name of Property Owner(s): (All Owners must sign with signatures notarized) Aulalsnpla fus Xulés Date:  yped Name):  (Typed Name):  NORTH CAROLINA Colawba COUNTY Kistin Franklin certify that Julia W Miller  al Notary Public, for said County and State, do hereby personally appeared before me this day and  acknowledged the due execution of the foregoing instrument. WITNESS my hand and Official Seal, this/ 3 day    AL NotaryPublic  -  PUBLIO coY   6  Kysho Evonklin Printed Name ofl Notary Public  My Commission expires: uyB,d05  NORTH CAROLINA CAHQWbA.COUNTY  , Kristin Franklin certify that DMGKeth Milley  a Notary Public, for said County and State, do hereby personally appeared before me this day and  acknowledged the due execution oft the foregoing instrument. WITNESS my hand and Official Seal, this_  day of Decembek20z.  A   Fonklin  My Commiggionxpires: uyb.d0s  Printed Name of Notary Public  C PUBLIO ens coNS    :  276036.1    wat/Mr. & Mrs. David Keith Miller, P.0. Box 534, Hudson, NC 28638 THIS DEED, Made this. 9th dayo of. September 19.82, bya and between. DALIASBAV_WILCOX and stated ofNorth Carolina, hereinafter called Grantor, and. DAVID KEITH MILLER and wife, JULIA W. MILLER and other good andy valuable considerations! tohimi in hand paid theG Grantee, ther receipe whereofis ishereby acknowledged, hasg given, granted, bargained, sold and conveyed, and by these presents does give, grant, bargain,s  convey, and confirm untot the Grantee, hish heirs and/or successors and assigns, premises in BEGINNING at an iron stake 100 feet North 5o gest from Johnny R. Gragg's line, and runs parrallel wits Gragg's line South 85 East 191.1 feet an iron. stake 100 feet North 5 West from the Gragg line; thence North 58 West 100 feet to an iron stake on the Southern margin of a street; thence with said margin of the street North 85° West 192.3 feet an iron stake in Oscar Miller's line; thence with Miller's line South 58 East 100 feet to the BEING the same property as conveyed by Cecil J. Starnes and wife, and Smith Moore and wife, and L. M. Abernethy, Trustee, to Jay Harold Curtis and wife, Patsy G. Curtis, by, deed dated November 23, 1964, and recorded in Book 488, The above being the first tract in that deed from Edward Z. Jones and wife, Nancy W. Jones to Dallas Ray Wilcox, dated December 20, 1979, of record in  WARRANTY DEED-Form WD601 STATE OF NORTH CAROLINA, (DIVORCED)  Printed and for sale by James Williams & Co. Inc., Vadkinville,N.C  CALDWELL  County. Caldwell  DOOK 789mE 745 County ands State ofNorth Carolina, hereinafter  County Dollars  Caldwell  called Grantee, whose permanent malling addressi is. P.D. Box 534,Hudson,- NC 28638  WITNESSETH:, That the Grantor, fora andi in consideration of thes sumo of.  TEN-  Hudson  Township,- Caldweli  County, North Carolina,d described asf follow::  beginning.  at Page 162, Caldwell County Registry. Caldwell County Registry.  STATEOF, Real Estate Excise Tax E SEP-932 =42.50E RB.10674   Thea abovel land was conveyed to Grantorb by. heirsand/or successors anda assigns forever. whomsoever. Z Wallyy Dallas Ray Wilcox STATE OF NORTH CAROLINA. Regina Mitchell Witnessr my hand andn notarials seal,t thist the. 9th My Commission Expires: December 15, 1982 STATE OF NORTH CAROLINA. Wimess: myb handa andr notarial sel, thist the. My Commission! Expires: STATE OF NORTH CAROLINA,- Thef foregoinge certificate(s) of. North Carolina, inl Book. 739P-715  See Book No..  Page.  TOHAVE AND TO HOLD1 Thea above described premises, witha allthe appurtenances thereuntol belonging,orina anyw wise appertaining, unto the Grantee, his And the Grantor covenants that! he iss seized ofs said premises in fee, and has the right to conveyt thes samei inf fees simple; thats said premisess are free frome en- cumbrances (with the exceptions aboves stated, ifany): and that hev will warranta and defend thes saidti titlet tot thes same against thel lawfulc claimso ofallg persons Whenreference is made to the Grantor or Grantec, thes singular shallinclude the plural and then masculine shalli includet thef feminine or then neuter.  WHEREOF, T9gfntorb jas hereuntos sethish hand: and seal, thed day ind year firsta above written.  (SEAL) (SEAL) COUNTY. day of COUNTY, day of. Caldwell Mitahell. CAR Baginh  (SEAL) (SEAL)  CALDWELL  Notary Public ofsaid County, dol hereby certifyd that, b  DALLAS RAY WILCOX (Divorced)  Grantor, personally appeared beforen met thisd day and acknowledged thec execution oft chef foregoing deed.  September Begia Mithll Notary Public ofsald County, dol hereby certify that.  Grantor, personally. appeared! beforeme thisd day anda acknowledged thee execution of thef foregoing deed.  [SEA 1982, County,  CAldwell Caldwell  b(are)sertified: tobe correct. Thisir instrument was presented forr registration this- 9th day of H:o0 A-,P.M.andd dulyreeprded int thec office oft the Register ofD Deeds of.  September. RHHHL  This de  layef SenteSp.s2 a T Registerofi Deeds  thy  ThisDeed drawaby- Robert J. Robbins, Jr. P.0. Box 2307, Lenoir, NC 28645  429    Appraisal Card  tps/gscaldielcoumyme-y/sNctApPasalCardappare.  CALDWELL COUNTY,NC MILLERI DAVIDI KEITH MILLERJULIA 4374 HORSESHOE BENDRD 3498 Reval Year: 2021 Taxy Year: 0789/0745 0082 42.50 2023 Appraised by 07 ond 05/15/2018 00221 NEIGHBORHOOD CONSTRUCTION DETAIL Foundation- -3 Continuous Footing 5.00USEMOD Area QUAL RATE RCN EYB AYB Sub Floor System- -5 Wood 10.00 TYPE: SINGLE FAMILY RESIDENTIAL Exterior Walls -21 Face Brick/Rock 34.00 STYLE: 1-1.0 Story Roofing Structure 03 Gable 8.00 Roofing Cover 06 Metal/Superior: Shingle 7.00 Interior Wall Construction- -5 Drywall 20.00 Interior Floor Cover- 12 Hardwood/ Vinyl Plank 9.00 Interior Floor Cover 08 Sheet Vinyl 0.00 Heating Fuel- -02 Oil,V Wood or Coal 0.00 Heating Type 04 ForcedA Air- Ducted 4.00 Air Conditioning" Type -01 None 0.00 Unit Count -1 Units 0.00 IWDD edrpoms/Batcomsnal Bathrooms 3/1/0 8.000 Bedrooms BAS- -3FUS-OLL-0 Bathrooms BAS-1FUS-OLL-0 Half-B Bathrooms IFCP BAS-OFUS-OLL-0 Office BAS-OFUS-DIL-0 TOTAL POINT VALUE 105.000 BUILDING ADJUSTMENTS Quality Above 1.1500 Average Shape/Design 3 Slight 1.0000 Irregular Size Size Size 1.0100 TOTAL ADJUSTMENT FACTOR TOTAL QUALITY INDEX SUBAREA GS 1,1611001 116146TOTAL OB/XF VALUE 290032 9304 378016 6002 16018 300 871018 15706 294018 5302 3,010 152,760  12/14/2022 11:00:51AM  Return/Appeal Parcel: 03-82-1-  Notes: FF 100.0000 TW-03 DEPRECIATION Standard 0.44000  26 PLAT: UNIQID 221637 IDNO:2756.049 90.7836 SRC= CI-FR-EX- AT- CREDENCE TO MARKET LAND VALUE- CARD TOTAL MARKET VALUE CARD TOTAL APPRAISED! VALUE- CARD TOTAL APPRAISED VALUE- PARCEL TOTAL PRESENT USE VALUE PARCEL TOTAL VALUE DEFERRED PARCEL TOTAL TAXABLE VALUE PARCEL BUILDING VALUE OBXF VALUE LAND VALUE PRESENT USE VALUE DEFERRED VALUE TOTAL VALUE CODE DATE NOTE NUMBER AMOUNT ROUT: WTRSHD: OFF. RECORD DATE DEED BOOK'PAGE MOYR TYPE Q/UV/I SALES PRICE  COUNTY (100), SOLID WASTE (1), SAWMILLS RURAL (100), RESCUE SAWMILLS CARDNO.1of1  RURAL (100)  LASTA ACTION 20180516 MARKET 85,500 800 13,300 99,600 99,600 99,600 99,600 75,500 13,300 88,800 INDICATE  MARKET VALUE Eff. BASE  CORRELATION OF VALUE  0101 1.527/122/100.041 11527601977/1964 %GOOD 56.0DEPR. BUILDING VALUE-CARD  SINGLE FAMILY RESIDENTIAL DEPR. OB/XF VALUE-CARD  PRIOR  PERMIT SALES DATA HEATEDAREA1451 NOTES  IBAS  1.160 122  4STP +4- UNIT ORIG % 800.00  ANNI DEP SOL 100  OB/XF DEPR. VALUE 800 800  COD:DESCRIPTIONCOUNCOUMTILTAWTAUNTS PRICE COND BLDG#AYBEYB RATE OVR COND  TYPE AREA %/RPLCS CARPORT  100  BAS FBM CP STP JBM WDD FIREPLACE -None SUBAREA TOTALS LAND INFORMATION HIGHEST AND BEST USE LOCAL FRON USE SFR 0100 TOTAL MARKET LAND DATA TOTAL PRESENT USE DATA  BUILDINGI DIMENSIONS BAS-N27E43527W43SFCP-N2714527E14SPTR-N27E8WDD-N14W21514E215527WBSPTR-E2251P-S4WAM4WAM4E4SW225F8M-290SUBM-8715.  OTHER ADJUSTMENTS D1.11X1.00  LAND TOTAL  DEPTH LND COND ANDI NOTES  ROAD UNIT LAND UNT TOTAL ADJUSTED LAND OVERRIDE LAND 120.00 100.000 FF 1.110 133.20 13320  CODE ZONING TAGE DEPTHI/SIZE MOD FACT RF AC LC TOOT TYPE PRICE UNITS TYP ADJST UNITF PRICE/VALUE VALUE NOTES  100 192 1.0000 0 1.1100  13,300  lofl  12/14/2022, 11:01 AM    100  HORSESHOE BEND RD  1127  (119)  0)    AGENDA ITEM: 11A  MEMO DATE: SUBJECT:  December 20, 2022 Updates: Code Enforcement Monthly Report  Discussion:  The attached report shows the progress that Code Enforcement Officer Curt Willis continues to  make throughout the town. Recommendation: No Council action required.      mg  - NA  S