TOWN OF STOKESDALE  NORTH CAROLINA  NOVEMBER9.1989  AGENDA PACKET  REGULAR TOWN COUNCIL MEETING  STOKESDALE TOWN HALL BUILDING  8325 ANGEL-PARDUE ROAD STOKESDALE, NC27357  MAY 09, 2024  7:00 PM    AGENDA TOWN OF STOKESDALE TOWN COUNCIL REGULAR MEETING 8325 ANGEL-PARDUE ROAD STOKESDALE, NC 27357 MAY09, 2024. AT7:001 PM    AVAILABLE VENUES TO WATCH/ATTEND:  a) Attend in Person at Stokesdale Town Hall in Council Chambers at 7:00 PM b) View Live Stream on Town of Stokesdale's' YouTube Channel at 7:001 PM: https//www.youtube.com/chamnel/UCIH7TOO 56F EDH6w/A/live c) View & Participate (Public Comments) Virtually via Zoom at' 7:001 PM: itps//usl2webzoom.///99TA7/Spwd-YAMOMmVmisanvulaiVpaUFNvdz09 Meeting ID:87549069175- Passcode: 838496-One-Tap Mobile: 1-646-931-3860  01. Call to Order, Pledge of Allegiance, and Invocation. 02. Review and Adopt the. Agenda: May 09, 2024 03. Review and Adopt the following Minutes:  a) March 14, 2024, Regular Town Council Meeting  b) April 02, 2024, Special Called Town Council Meeting (Budget Workshop)  04. Public Safety Reports:  a) Stokesdale Fire Department b) Guilford County Sheriff's Office  05. Administrative Reports:  a) Administrative: Town Clerk Robbie Lee Wagoner II b) Planning Board: Town Clerk Robbie Lee Wagoner II c) Property Committee: Councilman Jim Rigsbee  d) Town Park Improvement Committee: Committee Chairman Tee Stephenson  06. Financial Reports: Town Finance/Budget Officer Kimberly Thacker a) Financial Report: Town of Stokesdale General Fund  (Reallocation of funds within the general administration expense category of  the 2023-2024 fiscal year budget.)  b) Financial Report: Town of Stokesdale Water Enterprise Fund  PAGE1OF3    07. Public Comments from the Floor (3-Minute Limit per Speaker).  OLD BUSINESS ITEMS:  08. Consideration to utilize the Guilford County Websitei for Town ofStokesdale Legal Advertisements. (Continued from April 11, 2024, regular Town Council meeting)  NEW BUSINESS ITEMS:  09. Consideration of request from Guilford County Schools to allocate funds in the 10. Discussion of the Town Council's preferences regarding decision and appeal protocol as outlined in the Town of Stokesdale Development Ordinance.  2024-2025 fiscal year budget for high dose tutoring program.  11. Discussion of Town Board of Adjustment 2024 Meeting Schedule.  12. Consideration of proposal for mulch procurement and delivery, including consideration for delegation of mulch spreading duties to the local Boy Scouts at  Town Hall.  13. Consideration of a grant project ordinance for the grant funds received from the American Rescue Plan Act of 2021 (Coronavirus State and Local Fiscal Recovery  Runds) (Ordinance No. 0-2024-01). (Ordinance No. 0-2024-02). (Ordinance No. 0-2024-03).  14. Consideration of 2023-2024 fiscal year budget ordinance amendments no. 3 15. Consideration of 2023-2024 fiscal year budget ordinance amendments no. 4 16. Consideration of proposal for auditing services for the 2023-2024 fiscal year  budget.  17. Consideration of proposal for one year lease of storage unit. 18. Public Comments from the Floor (3-Minute Limit per Speaker).  19. Council Comments.  PAGE20F3    ANNOUNCEMENIS: 20. Council Announcements:  a) The North Carolina statewide secondary primary election (for the republican partly only) is scheduled for Tuesday, May 14, 2024, from 6:30 AM until 7:30 b) The next Town Planning Board meeting is scheduled for Thursday, May 23, 2024, at 7:00 PM inside the Stokesdale Town Hall Council Chambers. C) The Stokesdale Town Hall building will be closed on Monday, May 27, 2024, d) The next special called Town Council meeting (budget workshop) is scheduled for Tuesday, June 04, 2024, at7 7:00 PM: inside the Stokesdale Town Hall Council e) The next regular Town Council meeting is scheduled for Thursday, June 13, 2024, at 7:00 PM: inside the Stokesdale Town Hall Council Chambers.  PM inside the Stokesdale Town Hall Council Chambers.  in observance of the Memorial Day holiday.  Chambers.  ADIOURNMENT:  21. Adjournment of Meeting.  PAGE3OF3    AGENDA ITEM NUMBER 03a  MINUTES TOWN OF STOKESDALE TOWN COUNCIL REGULAR MEETING 8325 ANGEL-PARDUE ROAD STOKESDALE, NC 27357 MARCH14, 2024A AT7:001 PM  Ina attendance: Mayor Pro Tem Derek Foy; Councilman Jim Rigsbee; Councilman Jimmy Landreth; Councilman Tim Jones; Town Attorney Charles H. Winfree; Town Finance/Budget Officer Kimberly Thacker and Town Clerk Robbie Lee Wagoner II.  01. Call to Order, Pledge of Allegiance, and Invocation. Mayor Pro Tem Foy called the meeting to order at 7:00 PM. Mayor Pro Tem Foy led the Pledge of Allegiance. Guest Pastor Ben Piatt delivered the opening invocation. 02. Review and Adopt the Agenda: March 14, 2024.  Councilman Jones requested an Amendment to add a discussion with Summerfield Town Councilman Heath Clay and a possible vote to support Summerfield in its fight Councilman Jones requested an Amendment to continue Agenda Item Number 15 (Consideration of a resolution to the Guilford County Board of Commissioners: regarding sales tax distribution) until the next regular Town Council meeting. Mayor Pro Tem Foy made a Motion to adopt the agenda as amended.  against de-annexation as Agenda Item Number 14a.  Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  PAGE10F16    03. Presentation of Girl Scout Gold Award Project.  Mayor Pro Tem Foy introduced Kaveesha Abeykoon, Girl Scout, and 10th grade student Kaveesha Abeykoob presented her Girl Scout Gold Award project proposal. This project would introduce a pollinator garden at the Stokesdale Town Park. Councilman Jones made a Motion to approve the project as proposed by Kaveesha Abeykoon with the stipulation that Councilman Rigsbee, as the chairman of the Town Property Committee, collaborate with Kaveesha Abeykoon to approve the location of  at Northwest Guilford High School.  the pollinator garden at the Stokesdale Town Park. Councilman Landreth seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  04. Presentation of Eagle Scout Project  Mayor Pro Tem Foy introduced Andrew Knesel, Boy Scout with' Troop 139 of Oak  Ridge, North Carolina.  Andew Knesel presented his Eagle Scout project proposal. This project would allow for the design and development of nature trails throughout Stokesdale Town Park. Andrew Knesel did confirm that the Eagle Scout board did approve his project as presented. Mayor Pro Tem Foy made a Motion for the' Town Park Improvement Committee to collaborate with Andrew Knesel for the installation of nature trails, as proposed by  Andrew Knesel, throughout the Stokesdale Town Park. Councilman Landreth seconded the motion.  Councilman Jones requested a friendly amendment for the informational packet provided by Andrew Knesel during the meeting to be permanently retained in the Mayor Pro Tem Foy and Councilman Landreth accepted the friendly amendment  Town's records by the Town Clerk. requested by Councilman Tim Jones.  PAGE20F16    Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  05. Consideration of Appointment of an Alternate Member to the Town of Mayor. Pro Tem Foy made a Nomination to appoint Chris Sumner as an alternate  Stokesdale Board of Adjustment.  member to the Town of Stokesdale Board of Adjustment. Councilman Jones seconded the nomination.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  I, KENNETH CHRISTOPHER SUMNER, do solemnly swear [or affirm] that I will support the Constitution and Laws of the United States; that I will be faithful and bear true allegiance to the State of North Carolina, and to the constitutional powers and authorities which are or may be established for the government thereof; that I will endeavor to support, maintain and defend the Constitution and laws of said State, not inconsistent with the Constitution of the United States, to the best of my knowledge and ability; and that I will faithfully discharge the duties of my office as TOWN BOARD OF ADJUSTMENT ALTERNATE MEMBER for the Town of Stokesdale, North Carolina, sol help me God [as my solemn affirmation). Newly appointed Town of Stokesdale Board of Adjustment Alternate Member Chris 06. Recess to allow for the Town of Stokesdale Board of Adjustment Meeting. Mayor Pro Tem Foy made a Motion to recess the meeting to allow for the Town of  Sumner was sworn into office by Town Clerk Wagoner.  Stokesdale Board of Adjustment Meeting. Councilman Jones seconded the motion. Mayor Crawford Councilman Landreth YES Councilman Jones  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  PAGE30F16    Motion carried (4-0)  The meeting was: recessed at 7:32 PM.  Mayor Pro Tem Foy made a Motion to reconvene the meeting at 9:001 PM.  Councilman Landreth seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee ABSENT  Councilman Landreth requested to move. Agenda Item Number 12 (Discussion of proposed 2023 Thoroughfare Street Plan by the Stokesdale Town Council, the North Carolina Department of Transportation (NCDOT), and the Greensboro Urban Area Metropolitan Planning Organization (GUAMPO)) toi this location. (No formal motion 12. Discussion of proposed 2023 Thoroughfare and Collectors Street Plan by the Stokesdale Town Council, the North Carolina Department of transportation (NCDOT), and the Greensboro Urban Area Metropolitan Planning Organization (GUAMPO). (Requested during the February 08, 2024, regular  was made)  Town Council meeting)  Mayor Pro Tem Foy of Stokesdale led a discussion, highlighting the 2023 Comprehensive Transportation Plan by the Metropolitan Planning Organization (MPO). Concerns were raised regarding thei inclusion of the northern route of the US Highway 158 Bypass in Stokesdale. Mayor Pro Tem Foy emphasized the need fora unified stance from the North Carolina Department of Transportation (NCDOT) before Brian Ketner, representing NCDOT, addressed the council, acknowledging their concerns and explaining recent communications regarding the proposed Thoroughfare and Collectors Street Plan. He outlined the history of the R-2577 project, its sections, and the criteria for project prioritization under the Strategic Mobility Formula. Ketner clarified that the traffic projections did not justify the need for a northern bypass by Options for the Town Council regarding the R-2577 project were presented, emphasizing the importance ofi informed decision-making. Councilman Landreth  the Town Council could approve the plan.  2045, citing ample capacity on existing roads.  PAGE 40 OF16    sought clarification on the Council's authority over the project, which was confirmed by Transportation Planner Craig McKinney provided insights from GUAMPO, indicating a public survey to gauge opinions on the US Highway 1581 Bypass. He stressed the  Ketner, given the' Town's membership in thel MPO.  importance of cost-benefit analysis in project funding decisions.  Concerns were expressed by Councilman Landreth for property owners affected by the project. McKinney assured the council of ongoing efforts to reconsider the proposed Attorney Amanda Hodierne represented impacted property owners and advocated for reconsideration of the Thoroughfare and Collectors Street Plan. She detailed the process of plan adoption and highlighted thej potential removal of the northern bypass based on traffic data. Hodierne clarified thel MPO'sI role and confirmed ongoing discussions to In conclusion, Mayor Pro Tem Foy commended the representatives for their input and emphasized the need for thorough consideration before adopting the proposed plan. Discussions will continue pending survey: results and further recommendations.  plan, awaiting survey results for updated recommendations.  amend the plan.  07. Review and Adopt the Following Minutes:  a) August 16, 2022, Special Called Town Council Meeting (Water System b) August 30, 2022, Special Called' Town Council Meeting (Water System c) September13, 2022, Special Called Town Council Meeting (Water System d) October1 11, 2022, Special Called Town Council Meeting (Water System e) November 01, 2022, Special Called Town Council Meeting (Water System  Workshop) Workshop) Workshop) Workshop) Workshop)  September 14, 2023, Regular Town Council Meeting g) October 12, 2023, Regular Town Council Meeting h) October 12, 2023, Closed Session Meeting October 20, 2023, Special Called Town Council Meeting February 08, 2024, Regular Town Council Meeting  Councilman Jones requested toi move Agenda Item Number 7 (Review and Adopt the Following Minutes) to the end of the meeting. (No formal motion was made)  Town Council agreed to make the changes.  PAGE50F16    08. Public Safety Reports: a) Stokesdale Fire Department  Town Clerk Wagoner presented the report provided by the Stokesdale Fire Department.  b) Guilford County Sheriff's Office  Town Clerk Wagoner presented the report provided by the Guilford County Sheriff's  Office.  09. Administrative Reports:  a) Administrative: Town Clerk Robbie Lee Wagoner II Town Clerk Wagoner presented the Administrative Report. b) Planning Board: Town Clerk Robbie Lee Wagoner II Town Clerk Wagoner presented the Planning Board report. c) Property Committee: Councilman Jim Rigsbee  Councilman Jim Rigsbee presented the Property Committee report.  d) Town Park Improvement Committee: Committee Chairman Tee Stephenson Committee Chairman Tee Stephenson presented the Town Park Improvement 10. Financial Reports: Town tinance/Budget Officer Kimberly Thacker  Committee report.  a) Financial Report: Town of Stokesdale General Fund  Town Finance/Budget Officer Thacker presented the financial report for the Town's  General Fund.  b) Financial Report: Town of Stokesdale Water Enterprise Fund  Town Finance/Budget Officer Thacker presented the financial report for the Town's 11. Citizen's Comments from the Floor (3-Minute Limit per Speaker).  Water Enterprise Fund.  PAGE60F16    Citizen Name: Molly Byrd  Address: Town of Summerfield, North Carolina  Comment: Discussed Friends of Stokesdale Family Fun Day on April 20, 2024.  OLD BUSINESS ITEMS: (3:12)  12. Discussion of proposed 2023' Thoroughfare and Collectors Street Plan by the Stokesdale Town Council, the North Carolina Department of Transportation (NCDOT), and the Greensboro Urban Area Metropolitan Planning Organization (GUAMPO). (Requested during the February 08, 2024, regular  Town Council Meeting.  This agenda item was moved tol before Agenda Item Number 7 (Review and Adopt the 13. Consideration to purchase items for the Stokesdale Town Park. (Continued Councilman Landreth requested that Agenda Item Number 13 (Consideration to purchase items for the Stokesdale Town Park) be: moved to later in the meeting. (No Itv was moved to after Agenda Item Number 14a (Discussion by Summerfield Town Councilman Heath Clay and possible vote to support Summerfield in its fight against  Following Minutes). (No formal motion was: made)  from February 08, 2024, regular Town Council meeting)  formal motion was made)  de-annexation). NEW BUSINESS ITEMS:  14. Discussion by Town Attorney and Town Planner regarding updates to the Town Attorney Winfree presented a PowerPoint presentation to the Town Council regarding the Town's Development Ordinance. Contracted Town Planner, Justin Mayor Pro Tem Foy requested to move Agenda Item Number 16 to this location. (No 16. Consideration of proposal for Lead and Copper Rule (LCR)revisions service Aaron Babson, representing Hazen & Sawyer, discussed the Lead and Copper Rule (LCR): revisions pertaining to the service line inventory. Mr. Babson emphasized the  Town of Stokesdale Development Ordinance.  Snyder, assisted with the presentation.  formal motion was made)  line inventory compliance support.  PAGE70F16    mandatory nature of this inventory due to the Town's operation of a municipal water service. Mr. Babson stressed the importance of accuracy in this inventory. Furthermore, Mr. Babson presented Hazen & Sawyer's proposal aimed at facilitating and supporting the Town with this crucial inventory, delivering a comprehensive overview of the  proposal.  Mayor Pro Tem Foy made a Motion to accept the proposal from Hazen & Sawyer dated March 12, 2024, with the amount not to exceed $30,000 and funding come from the  House Bill 1163 grant received by the Town. Councilman Jones seconded the motion. Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  14a. Discussion by Summerfield Town Councilman Heath Clay and possible vote Heath Clay introduced himself as ai new member of the Summerfield Town Council. Mr. Clay asked for the Town of Stokesdale to help fight de-annexation in the Town of Summerfield. Mr. Clay provided the Town Council with a list of facts regarding the Councilman Jones made a Motion for the Town Council to officially adopt the provided list and prominently display it on both the Town's website and Facebook page. The aim is to encourage citizens to actively engage by reaching out to legislators independently. The objective is clear: to oppose NC House Bill 5, which includes the contentious de-  tos support Summerfield in its fight against de-annexation.  potential de-annexation in the Town of Summerfield.  annexation within the Town of Summerfield. Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  The Town Council requested that Town Clerk Wagoner send the provided list to the Northwest Observer, Rhino Times, 31 Local TV Outlets, Summerfield Scoop, and  Greensboro News & Record. (No formal motion was made)  PAGE80F16    13. Consideration to purchase items for the Stokesdale Town Park. (Continued Councilman Landreth made a Motion to approve thej proposal from Backyard Paradise (Estimate No. 1012, dated February 14, 2024) in the amount of $12,897.77 to be paid  from February 08, 2024, regular Town Council meeting)  using the ARPA funds grant.  Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  15. Consideration of aj resolution to the Guilford County Board of Commissioners Councilman Jones requested an Amendment at the beginning of the meeting to continue Item Number 15 (Consideration of a resolution toi the Guilford County Board of Commissioners regarding sales tax distribution) until the next regular Town Council 16. Consideration of proposal for Lead and Copper Rule (LCR) revisions service Mayor Pro Tem Foy moved Agenda Item Number 16 (Consideration of proposal for Lead and Copper Rule (LCR) revisions service line inventory compliance support.) to be discussed immediately after Agenda Item Number 14 (Discussion by Town Attorney and Town Planner regarding updates to the' Town of Stokesdale Development 17. Consideration of proposal to renew or upgrade internet, phone, and video Town Clerk Wagoner outlined the proposal provided by Spectrum Enterprise. Mayor Pro Tem Foy made. a Motion to renew the contract with Spectrum Enterprise.  regarding sales tax distribution.  meeting. The agenda was adopted with the change.  line inventory compliance support.  Ordinance). (No formal motion was made)  services at Stokesdale Town Hall.  Mayor Pro Tem Foy withdrew the motion.  PAGE90F16    Town Clerk Wagoner was tasked with calling Spectrum Enterprise to request a 12- month contract, rather than the 36-month contract that was provided. (No formal 18. Consideration of proposals to prepare and stain picnic shelters located at Councilman Rigsbee made a Motion to accept thej proposal provided by CertaPro Painters (Dated March 01, 2024) for two coats of semi-stain tol be applied on both picnic shelters located at the Stokesdale Town Park. The amount is not to exceed $2,750 and  motion was made)  Stokesdale Town Park.  the amount is to be paid from the ARPA funds grant. Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  19. Consideration of proposals to install an outdoor water spigot at the concession Councilman Landreth made a Motion to accept the proposal provided by Gauldin Plumbing (Dated March 11, 2024) for the Woodford Model 17 with stem lock water spigot, as well as the installation of this product onto the back wall of the concession stand/restrooms at the Stokesdale Town Park. The amount is not to exceed the proposed amount of $533.75 and the amount is to be paid from the ARPA funds grant.  stand located at Stokesdale Town Park.  Councilman Jones seconded thei motion. Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  20. Consideration of dates for spring bulk waste collection by GFL Environmental Councilman Landreth made a Motion to approve the date proposed by GFL Environmental for spring bulk waste collection at the Stokesdale Town Hall. That date  at Stokesdale Town Hall.  PAGE 3100F16    being Thursday, April 25, 2024, with bulk waste collection taking place for a period of  one to two weeks thereafter.  Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  21. Consideration of proposal for lawn & grounds maintenance of all town-owned Councilman Landreth made a Motion to approve the proposed 2024 & 2025 Services Agreement from Excellence Lawn Care, dated March 06, 2024, at a contracted rate not exceeding $30,000 annually, contingent upon Excellence Lawn Care's commitment to include thel blowing of thel basketball and pickleball courts at no extra expense.  properties.  Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  22. Consideration of proposal for repairs to the grass at Stokesdale Town Park, which incurred damage as a result of vandalism by a motor vehicle. Councilman Jones made a Motion to approve the proposal submitted by Excellence Lawn Care, dated March 6, 2024, to rectify the damage inflicted upon the grass areas at Stokesdale Town Park as a result of the recent act of vandalism. This necessary expenditure shall be covered under the maintenance allocation designated for the Town  Park.  Mayor Pro Tem Foy seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  PAGE110F16    23. Citizen's Comments from the Floor (3-Minute Limit per Speaker).  Citizen Name: Michael Logan  Address: 5202 Rambling Road, Greensboro, North Carolina 27409 Comment: Provided a brief update to the' Town Council on the Guilford County  School Board.  24. Closed Session in accordance with $143-318.11 (Closed Sessions).  (a) Permitted Purposes. It is the policy of this State that closed sessions shall be held only when required to permit a public body to act in the public interest as permitted in this section. A public body may hold a closed session and exclude the public only when a closed session is required. (3) To consult with an attorney employed or retained by the public body in order to preserve the attorney-client privilege between the attorney and the public body, which privilege is hereby acknowledged.  Due to time constraints, the Town Council agreed to cancel this closed session meeting.  (No formal motion was: made) 25. Council Comments.  Mayor Pro Tem Foy: Expressed his gratitude for Town Attorney Chuck Winfree, contracted Town Planner Justin Snyder, Town Staff, and Patti Stokes with the Councilman Landreth: Expressed his gratitude for everyone in attendance.  Northwest Observer.  Councilman Rigsbee: Expressed his gratitude for everyone in attendance. Announced that the Northwest Guilford High School Vikings lacrosse team would be hostinga special game in memory of Sgt. Dale Nix of the Greensboro Police Department. Councilman Jones: Reminded the' Town Council to approve thei minutes that had been placed on this meeting S agenda. Expressed his gratitude for Tee Stephenson, Karen Landreth, and Michael Logan for being in attendance. Also expressed his gratitude for Town Attorney Chuck Winfree. Mentioned that de-annexation is no solution for the  state of North Carolina.  07. Review and Adopt the Following Minutes:  a) August 16, 2022, Special Called Town Council Meeting (Water System  Workshop)  Mayor Pro Tem Foy made a Motion to adopt the: minutes, as written, from the August 16, 2022, Special Called Town Council Meeting (Water System Workshop).  PAGE120F16    Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  b) August 30, 2022, Special Called Town Council Meeting (Water System  Workshop)  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the August 30, 2022, Special Called Town Council Meeting (Water System Workshop).  Councilman Rigsbee seconded thei motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  c) September 13, 2022, Special Called Town Council Meeting (Water System  Workshop)  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the September 13, 2022, Special Called Town Council Meeting (Water System Workshop).  Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones  ABSENT NO  Mayor Pro Tem Foy YES Councilman Rigsbee YES  Councilman Jones voted "no" because he was not in attendance at the September 13, 2022, Special Called Town Council Meeting (Water System Workshop).  Motion carried (3-0)  d) October: 11, 2022, Special Called Town Council Meeting (Water System  Workshop)  PAGE130F16    Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the October 11, 2022, Special Called Town Council Meeting (Water System Workshop).  Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones  ABSENT NO  Mayor Pro Tem Foy YES Councilman Rigsbee YES  Councilman Jones voted "no" because he was not in attendance at the October 11, 2022,  Special Called Town Council Meeting (Water System Workshop).  Motion carried (3-0)  e) November 01, 2022, Special Called Town Council Meeting (Water System  Workshop)  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the November 01, 2022, Special Called Town Council Meeting (Water System Workshop).  Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  f) September 14, 2023, Regular Town Council Meeting  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the  September 14, 2023, Regular Town Council Meeting. Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones  ABSENT NO  Mayor Pro Tem Foy YES Councilman Rigsbee YES  Councilman Jones voted "no" because he was not in attendance at the September 14,  2023, Regular Town Council Meeting.  Motion carried (3-0)  PAGE140F16    g) October 12, 2023, Regular Town Council Meeting  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the October  12,2023, Regular Town Council Meeting. Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  h) October 12, 2023, Closed Session Meeting  The Town Council agreed to vote on the minutes from the October 12, 2023, Closed Session Meeting at a future Town Council meeting. (No formal motion was made)  i) October 20, 2023, Special Called Town Council Meeting  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the October  20, 2023, Special Called Town Council Meeting. Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0)  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  j) February 08, 2024, Regular Town Council Meeting  Mayor Pro Tem Foy made a Motion to adopt the minutes, as written, from the February  08, 2024, Regular Town Council Meeting. Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  PAGE150F16    Motion carried (4-0) ANNOUNCEMENIS: 26. Council Announcements:  a) The next regular Town Planning Board meeting scheduled for Thursday, March 28, 2024, at' 7:00 PM: inside the Stokesdale Town Hall Council b) The Stokesdale Town Hall will be closed on Friday, March 29, 2024, in The next special called Town Council meeting (budget workshop) is scheduled for Tuesday, April 02, 2024, at 7:00 PM inside the Stokesdale d) The next regular Town Council meeting is scheduled for Thursday, April 11,2024, at 7:00 PM inside the Stokesdale Town Hall Council Chambers.  Chambers, has been canceled. observance of the Good Friday holiday. Town Hall Council Chambers.  ADJOURNMENT:  27. Adjournment of Meeting.  Councilman Jones made a Motion to adjourn the meeting at 12:08 AM.  Councilman Landreth seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0) at1 12:08 AM. Approved:  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  Being no further business to come before the Town Council, the meeting was adjourned  Derek Foy, Mayor Pro Tem  ATTEST:  Robbie Lee Wagoner II, Town Clerk  PAGE160F16    AGENDA ITEM NUMBER 03b  MINUTES TOWN OF STOKESDALE TOWN COUNCIL SPECIAL CALLED MEETING (BUDGET WORKSHOP) 8325 ANGEL-PARDUE ROAD STOKESDALE, NC 27357 APRIL 02, 2024 AT 7:00 PM  Ina attendance: Mayor Pro Tem Derek Foy; Councilman Jim Rigsbee; Councilman Jimmy Landreth; Councilman Tim Jones; Town Finance/Budget Officer Kimberly Thacker and  Town Clerk Robbie Lee Wagoner II.  01. Call to Order, Pledge of Allegiance, and Invocation. Mayor Pro Tem Foy called the meeting to order at 7:00 PM. Mayor Pro Tem Foy led the Pledge of Allegiance. Councilman Rigsbee delivered the opening invocation. 02. Review and Adopt the Agenda: April 02, 2024.  Councilman Landreth made a Motion to adopt the agenda as written.  Councilman Rigsbee seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0).  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  03. Citizen's Comments from the Floor (3-Minute Limit per Speaker).  No citizens' comments from the floor were presented. 04. Discussion of 2024-2025 Fiscal Year Budget.  Mayor Pro Tem Foy introduced Finance/Budget Officer, Mrs. Kimberly Thacker. Mrs. Thacker presented the proposed budget for the fiscal year 2024-2025.  PAGE1OF3    Following this presentation, the Town Council and the Town Staff deliberated upon the proposed budget pertaining to the General Fund of the' Town of Stokesdale. Additionally, discussions ensued regarding the proposed budget.concerning the Water Comprehensive analysis involved a comparison of the proposed budget for both funds Subsequently, the Town Council and the Town Staff offered feedback regarding 05. Citizen's Comments from the Floor (3-Minute Limit per Speaker).  Enterprise Fund of the' Town of Stokesdale. with actual figures from recent fiscal years. potential adjustments to the proposed budget.  No citizens' comments from the floor were presented.  06. Council Comments.  Mayor Pro Tem Foy: Expressed his appreciation for everyone who attended the meeting. Expressed his appreciation to the Town Staff for preparing the proposed budget. Expressed his confidence that a good budget would be passed by the Town Councilman Landreth: Expressed his appreciation for the' Town's ability to successfully operate without charging any resident a property tax, based on the decisions made by current and previous members of the Town Council. Expressed that he is hopeful thata Councilman Rigsbee: Expressed his appreciation for everyone who attended the Councilman Jones: Expressed his appreciation for Mrs. Landreth and Mr. Stephenson  Council in June of 2024.  property tax may never be necessary in the Town.  meeting.  for attending the meeting. ANNOUNCEMENIS: 07. Council Announcements:  a) The next regular Town Council meeting is scheduled for Thursday, April 11,2024, at 7:00 PM inside the Stokesdale Town Hall Council Chambers.  ADIOURNMENT:  08. Adjournment of Meeting.  PAGE20F3    Mayor Pro Tem Foy made a Motion to adjourn the meeting at 10:06 PM.  Councilman Landreth seconded the motion.  Mayor Crawford Councilman Landreth YES Councilman Jones Motion carried (4-0). at10:06 PM.  ABSENT YES  Mayor Pro Tem Foy YES Councilman Rigsbee YES  Being no further business to come before the Town Council, the meeting was adjourned  Approved:  Derek Foy, Mayor Pro Tem  ATTEST:  Robbie Lee Wagoner II, Town Clerk  PAGE30F3    AGENDA: ITEM NUMBER 04b  Robbie Lee Wagoner II  From: Sent: To: Cc: Subject:  Ryan Seals neaoguloroumyngon Wednesday, May 1, 20243 3:13PM Robbie Lee Wagoner II Jarad Corbett; Mike Burns April Stokesdale Crime Stats  For the month of April, the sheriff's office responded to at total of 141 calls for service in Stokesdale town limits,  resultingi in 12 caser reports.  Ofnote:  We have: seen a spikei in our car break-ins at area parks with the warmer weather returning. While none occurred in Stokesdale this past month, they! have occurred at parks and trails in Oak Ridge, Summerfield and Kernersville wheret town residents may visit. Cases where wel havet found leads on have shown the subjects using stolen IDs to impersonate victims and attempt to cash stolen checks at areal banks. This is activity synonymous with the Felony Lane Gang. A crew linked to ar recent case in Summerfield wasi from Florida and were caught with numerous stolen IDs in High Point late last month. GCSO detectives have placed combatting these car break-ins as a priority and our deputies have increased our presence at our parks/trails. However, we cannot be everywhere.  We are askinge everyone to please be smart- -take your purse/wallet with you, leave ita at home orj just bring along the bare essentials your need fromi the house. Andi ify you: see something suspicious, please call us at  ther non-emergency number for Guilford Metro 911 at 336-373-2222 or 911.  Calls by type:  This is type of call upon initial dispatch, call nature often was changed afteri further investigation upon Numbers denoted on the map indicate multiple calls for service att the same location.  deputy arrival.  DISTURBANCE ALARM ALCOHOL DOMESTIC WARRANT DUI DRUGS FRAUD  MISSING PERSON ACCIDENT OTHER SUSPICIOUS THEFT TRESPASSING TRAFFIC  - 6 62  19  - 27    Lester Rd  D 3  tince  Haw River Rd  -  Sergeant Ryan Seals District! Guilford County Sheriff's Office 7504 Summerfield Road, Summerfield, NC: 27358 336-641-2303 I m:336-382-8877  easegulorcounypncgor I www.gulfordcountysheriff.com  600  2    AGENDA ITEM NUMBER 05a  ADMINISTKATIVE REPORT TOWN OF STOKESDALE TOWN COUNCIL REGULAR MEETING 8325 ANGEL-PARDUE ROAD STOKESDALE, NC 27357 MAY 09, 2024 AT 7:001 PM  WATER REPORT: e 7 e 7  water meters installed 39 water meters in stock 16 work orders 65 811s 807 water bills mailed out  applications for transfer of water service & water meters in  23 water meters/applications on hold for builders  Water Line Extension Project (Coldwater Road)  This project has made significant progress despite some initial delays in surveying. Stewart completed the surveying, providing the necessary data Currently, the project is moving into thej preliminary design phase, including geotechnical investigations and environmental assessments. So far, milestones such as survey completion and alignment selection have ARPA grant funds have been directed towards surveying and preliminary Hazen and Sawyer aims to commence the bid phase in the third quarter of 2024, ensuring funds are appropriately allocated by the deadline.  toHazen and Sawyer by the end of February.  been achieved without unexpected challenges.  design tasks.  Water Line Extension Project (Ellisboro Road)  Currently, the Town Staff, in conjunction with Town Attorney Winfree, are reviewing these documents to ensure they meet all federal and state Once finalized, the bid documents will be returned to Kennerly Engineering, who will then distribute them to the vendors identified by  funding requirements.  the' Town.  Upcoming Water System Report Deadlines:  Annual Consumer Confidence Report (CCR) - Due July 01, 2024 3-Year Lead & Copper Report - Due July 01, 2024 Lead Service Line Inventory - Due October 16, 2024  PAGE10F2    ADMINISTRATIVE REPORT:  April 12, 2024: Town Clerk Wagoner attended the 2024 Clerks Regional Meeting, The following items were discussed: Managing Up and Serving at the Pleasure of the Board; Ethics and Conflicts of Interest for Clerks; How a Bill Becomes Law in North Carolina; and Key Statutory Changes and Case  hosted by the North Carolina League of Municipalities.  Law Update.  April 23, 2024: Town Clerk Wagoner and Deputy Town Clerk Martin attended a virtual meeting with Robin Keller, Clerk to the Guilford County Board of Commissioners, to discuss the Town utilizing the Guilford County website for April 25-1 May 02, 2024: The Town hosted our Spring 2024 Bulk Item Drop-Off Campaign at the Town Hall in partnership with GFL Environmental. May 06, 2024: Town Clerk Wagoner attended the Greensboro Urban Area Metropolitan Planning Organization (GUAMPO) Technical Coordinating  the posting of legal advertisements.  Committee (TCC) meeting at 2:001 PM.  During this meeting, every present voting member of the GUAMPOTCC unanimously endorsed a motion to recommend the approval, by the GUAMPOTAC, of a resolution to amend the Greensboro MPO Area Thoroughfare and Collector Street Plan regarding the US158 Stokesdale Bypass. The GUAMPOTAC will consider this resolution during their next  regular meeting on May 08, 2024.  May 07, 2024: Town Clerk Wagoner submitted a monthly Contribution Summary May 14, 2024: The North Carolina statewide secondary primary election (for the republican partly only): is scheduled from 6:30 AM until 7:301 PM: inside the  Report toi the North Carolina Retirement System.  Stokesdale Town Hall Council Chambers.  May 27, 2024: The Stokesdale Town Hall building will be closed in observance of June 10, 2024: Town Clerk Wagoner will attend the Greensboro Urban Area Metropolitan Planning Organization (GUAMPO) Technical Coordinating  the Memorial Day holiday.  Committee (TCC) meeting at 2:00 PM.  PAGE20F2    AGENDA ITEM NUMBER 05b  PLANNING BOARD REPORT TOWN OF STOKESDALE TOWN COUNCIL REGULAR MEETING 8325 ANGEL-PARDUE ROAD STOKESDALE, NC27357 MAYO 09, 2024 AT7:001 PM  The Town of Stokesdale Planning Board is scheduled to host their next regular meeting on Thursday, May 23, 2024, at 7:001 PM inside the' Town Hall Council Chambers, located The Town Staff is preparing the agenda and agenda packet for the upcoming meeting. Once finalized, this information will promptly be distributed to the members of the The following public hearing item is set tol be heard by the Planning Board at the Request to rezone 7800 Eversfield Road, Stokesdale, North Carolina, 27357 from Located on the east side of Eversfield Road (SR 2109), 1.02 miles north of the intersection of Eversfield Road with Oak Ridge Road, Guilford County Tax Parcel #150401, this is ai request to rezone the subject property, which contains a total of 45.79 acres from. AG (Agricultural) tol RS-40 Single-Family Residential). The Planning Board will make a recommendation to the Stokesdale Town Council, which will have the final authority to approve or deny the request. The Town Staff is preparing the official notice for this public hearing item. Following its preparation, the Town Staff will promptly submit this notice to the Greensboro News & Record newspaper for publication, adhering diligently to the mandates outlined in the Per the request of the Stokesdale Town Council, Justin Snyder with Guilford County Planning and Development has provided Town Staff with training materials for the Stokesdale Planning Board. Mr. Snyder has also prepared a PowerPoint presentation and will present said presentation to the Stokesdale Planning Board directly before the  at 8325. Angel-Pardue Road, Stokesdale, North Carolina 27357.  Planning Board.  aforementioned meeting:  Agricultural to Single-Family Residential.  North Carolina Open Meetings Law.  atorementioned Planning Board Meeting at 6:301 PM.  PAGE10F1    AGENDAITEM NUMBER 09  Deena A. Hayes! Charperson, Board ofEducaton WhitneyOakley, Ed0.Supwrimendet  BOARD OF EDUCATION  GUILFORD County Schools BETTER TOGETHER  APR23-2024  Deena A. Hayes Chairperson Bettye T.J Jenkins Vice-Chaiperson  April 18, 2024  T.Dianne Bellamy Crissy Small Pratt The Honorable Mike Crawford, Mayor Michael Logan Town of Stokesdale Linda Welborn PO Box 465 Deborah Napper Stokesdale, NC 27357 Khem Irby Alan Sherouse Dear Mayor Crawford,  Whitney Oakley, Ed.D. In 2018, our General Assembly passed statutes that permit municipalities to use tax Secretary funds to pay the local public school fore educating its citizens. The funds may be used for operating expenses and for a number of other uses enumerated in N.C.G.S. $160A-700 (b). The purpose oft the statute was to allow a municipality to provide value to its community by enhancing the education program offered by the public schools. As you have likely heard, Guilford County Schools (GCS) started al high dose tutoring program following the pandemic in 2021, using funds from the federal government intended to help recapture some of the learning loss experienced by children in our community. That program has proven to be very valuable and has demonstrated effectiveness inj providing students who need more robust instruction with the tools they Our federal funding runs outi in 2024. Your community includes 452 students that attend one (1) GCS school, who would benefit from the continuation of this program. We implore you to use the resources in your community to continue this invaluable service to children. Please consider enriching the lives of the children in your community by adding the sum of$20,286 to your 2024-25 budget, dedicated to funding the high dose tutoring program for schools in your community. We want to partner with you to do everything we can to make sure all children continue to receive proven successful tools to lifelong Ifyou have questions or need more information, please contact Dr. Whitney Oakley, our Superintendent. We look forward to working with you on this important project.  need to succeed.  learning.  Sincerely, duaHayo Deenal Hayes Chairperson  Bage Bettye T.. Jenkins Vice-Chairperson  CC: Robbie Lee Wagoner I, Town Clerk Kimberly Thacker, Finance/Budget Officer 7121 N. Eugene Street Greensboro, NC 274011 IP336.370.8100  Guilford Counly Schools administers: alle educational programs. employment: activities anda admissions without discrimination! because ofrace. religion. nationalor ethnic origin. color. age. miltary service. disability. maritals status. parental status. or gender. excepty where exemptioni is appropriate anda allowed by! law.    AGENDA  APPENDIX4:-1 DECISION, AND APPEALS CHART  CURRENT  ITEM NUMBER 10 Planning Board of Town Board Adjustment Council  Decision Makers...  Enforcement Preservation Historic Officer Commission  Multfjurisdictional Development Ordinance Committee  Decision OnA... Minor Subdivision Plat Minor Site Plan Major Subdivision Plat Major Site Plan Zoning Boundary (Rezoning) Historic District Designation Certificate ofA Appropriateness Floodplain Boundary Floodplain Development Permit Building, Sign, Use/Location Permit Grading Permit Special Use Permit Erosion & Sedimentation Control Plan D Watershed Development Plan Development Ordinance Text Amendment Historic District' Text Amendment Street Address Street Name Enforcement Officer Decision Enforcement Officer Intrepretation Zonining' Variance Subdivision Waiver Minor Watershed Modification Major Watershed Modification Zoning' Vested Right Land Use Plans Other Plans Not Specified  R R R R R R  D D D D D D  R D  D D D D  DI DI DI D DI DI DI D DI  R R R R R R R R R R R R R  D D D D D D D D D R# D D D  R R  R  D D D D  # Authority. to grant Major Modifications rests with the! N.C. Environmental Management Commission (EMC). The recommendations of  thel local Boards and Committees shall bef forwarded tot the EMC for Review.  Legend  R=F Recommendation Made & Forwarded  Route of Recommendation  D=F Final Decision Made  Route of Appearance  (Ord. of 4-9-2007(1)    PROPOSED  APPENDIX 4: DECISION AND APPEALS CHART  Decision Makers  Enforcement Officer Historic Preservation Planning Board Board ofA Adjustment Town Council  Decision On A... Minor Subdivision Plat Minor Site Plan Major Subdivision Plat Major Site Plan Rezoning Historic District Designation Certificate ofA Appropriateness Floodplain Boundary Floodplain Development Permit Building, Sign, Use/Location Permits Grading Permit Special Use Permit Erosion and Sedimentation Control Plan Watershed Development Plan Development Ordinance Text Amendment Historic District Standards' Text Amendment Street Address Street Name Enforcement Officer Decision Enforcement Officer Interpretation Variance Minor Watershed Modification Major Watershed Modification (#) Zoning Vested Right Land Use Plans Other Unspecified Plans  Commission  D D D D D D D D D D D D D D  A* A* A* A* D* D*  R' R2  R' D  A* A* A* A*  A* D* D* D* A* A* D* # D* D* D*  R' A* A* R'  R'  A" A* D*  R' R' R' R' R'  #-A Authority to grant Major Watershed! Modifications rests with the N.C. Environmental Management Commission (EMC). The recommendations of  thel local Boards and Committees shall bef forwarded tot the EMC forr review.  Legend R=F Recommendation! Made & Forwarded D=F Final Decision Made '= Order of Recommendations A=1 Town Appeal Authority *= Decision May Be Appealed to Superior Court    AGENDA ITEM NUMBER11  TOWN OF STOKESDALE TOWN BOARD OF ADJUSTMENT 2024 MEETING SCHEDULE  Applications must be submitted 28 days prior to Meeting Date: 2nd" Thursday Of Each Month  the next Townl Board of Adjustment meeting Cut-Off Time: 12:00 PM (Noon) Cut-Off Dates: December 14, 2023 January 11,2024 February 15, 2024 March - 14, 2024 April11,2024 May 16, 2024 June 13, 2024 July 11,2024 August 15, 2024 September 12, 2024 October1 17, 2024 November 14, 2024 December 12, 2024  date.  Meeting' Time: 7:001 PM Meeting Location: Stokesdale Town Hall (8325 Angel-Pardue Road, Stokesdale, NC27357)  Meeting Dates: January 11, 2024 February 8, 2024 March 14, 2024 April11,2024 May 9,2024 June 13,2024 July11,2024 August 8, 2024 September 12, 2024 October 10, 2024 November: 14, 2024 December 12, 2024 January 9, 2025  Includes applications that require quasi-judicial decisions by the' Town Board of Adjustment or Town Applications to close a utility easement or public right-of-way willl be scheduled for public hearing for  Council (Variances, Appeals, Special Usel Permits, and Street Renaming).  thes second meeting after the cut-off date. Approved: 12-14-2023 FLA Michael E. Crawford, Mayor  Attest:  BAGLR Robbie Lee Wagoner II, Town Clerk  PAGE10F1    AGENDAITEMN NUMBER12  TOWN OF STOKESDALE  MEMOKANDUM  A  TO: FROM: DATE: RE:  Stokesdale Town Council Robbie Lee Wagoner II, Town Clerk Tuesday, May 07, 2024 Mulch Procurement and Delivery  Dear Stokesdale Town Council,  Ini response to Mayor Pro Tem Derek Foy's recent request, the Stokesdale Town Staff has been diligently pursuing cost estimates for the procurement and delivery of 38 yards of brown: mini We are pleased toi inform you that wel have received a quote from Donna at' The Garden Outlet, located at 5124 US-220, Summerfield, North Carolina, 27358. Donna has graciously extended a price of $26.00 per yard for the brown mini nugget mulch, with a delivery charge of $70.00. Consequently, the total quoted amount, inclusive of delivery and sales tax, stands at $1,124.69. Furthermore, wel have also explored options with Triad Mulch Supply, Inc., situated at 1503 East Mountain Street, Kernersville, North Carolina 27284. They offer thel brown mini nugget mulch at ai rate of $15.00 per one-half yard.. As of now, the total cost estimate for 38 yards of mulch amounts to $1,140.00. Regrettably, we are still awaiting confirmation on delivery charges Despite our efforts to reach out to other vendors, we have yet to receive additional responses at this juncture. Rest assured, we are actively pursuing all avenues to secure thei most favorable  nuggeti mulch to enhance the grounds of our Town Hall Building.  from this supplier.  terms for the Town of Stokesdale.  Please find attached any pertinent documents for your reference and review.  Thank you for your attention to this matter.  Respectfully submitted, EYAhR Robbie Lee Wagoner II, Town Clerk  Tuesday, May 07,2024 Date  PAGE10F1    Deputy Clerk From: Sent: To: Subject:  Commaeganoerountetncom Monday, May 6, 20243:59PM Deputy Clerk mulch quote  Town of Stokesdale 38 Yards of Pine Bark Nuggets  26.00 pery yd  988.00 Tax 66.69 Del charge 70.00 Total 1124.69  Just let us know if we can help you with this  Thank You Donna    BULK MATERIALS SOLDBYTHEI/2) YARD  PALLETIZED SOLDBYTHETON HONEYSUCKLE RIDGE TN FIELDSTONE NC STONE  MULCH  CEDAR  $25.00 THIN STACK/VENEER $15.00 THIN REGULAR  $365.00 $325.00  DESIGNER ROWNBLACKIRE) $16.00 DOUBLE GROUND HARDWOOD PLAYGROUND (NC CERTIFIED) PINE BARK MINI NUGGETS SHREDDED PINE  $15.00 $15.00 $15.00  (CHOC GRAY, MIDNIGHT BLUE, MOJAVE & MTN MIST)  TOP SOIL & SAND  THIN STACK/VENEER  $250.00 $275.00 $250.00 $475.00 $250.00 $300.00  BLENDED GARDEN TOP SOIL SCREENED NATURAL TOP SOIL MORTAR SAND (ALL PURPOSE) GRANITE SCREENINGS CRUSHER RUN #78 PEA GRAVEL #57 DRIVEWAY STONE 1/2"- 3/4" TENN. RIVER ROCK 3/4"-14" TENN. RIVERROCK 2"-7 7" TENN. RIVER ROCK 3/8" PENN. RIVER JACKS 3/4" PENN. RIVERJACKS 1"-2" PENN. RIVER JACKS 2"-4" PENN. RIVER. JACKS 3"-5" PENN. RIVER JACKS 5"-8" PENN. RIVERJACKS  $25.00 FLAGSTONE $35.00 (ALL SIZES)  $25.00  PA RIVER JACKS  GRAVEL  RIVER SKIPPERS (FLATS) CALFORAVALABLIY-  $35.00 $35.00  TN RIVER ROCK  $37.00 (ALL SIZES) $37.00 FLATS $85.00 $85.00  TN RIVER ROCK  SOD N MDUALLY TENNESSDE - - CUT STONE  $95.00 18"X 36" STEP TREADS  $105.00 $4.00 EA. $450.00 $3.00 EA. $375.00 $7.00 EA. $14.00. - EA. $18.00EA. $26.00 I EA. 25p PERI LB  PA RIVER JACKS  TUMBLED COBBLES  $120.00 (PERTON) $120.00 (PER TON) $120.00 $120.00 MINI $120.00 1-MAN $85.00 3-MAN  $120.00 NON-TUMBLED COBBLES  GARDEN BOULDERS  BRICK CHIPS WHITE ROCK  2-MAN 200 LBS & UP  BRICK CHIPS WHITE ROCK 7/8" WHITE ROCK 1"-2"  $85.00 $85.00  SOLDBYTHE BALE PINE NEEDLES & WHEAT STRAW  WEDELIVER: Al4/4BB4CES SUBJECTTO CHANGE  NCLONG: NEEDLES WHEAT STRAW  $6.00 $7.50    AGENDA ITEM NUMBER13  TOWN OF STOKESDALE  ORDINANCE NO. 0-2024-01  A GRANT PROJECT ORDIANCE FOR THE TOWN OF STOKESDALE CORONAVIRUS STATE. AND LOCAL FISCAL RECOVERY FUNDS  AMERICAN RESCUE PLAN ACT OF 2021:  BE IT HEREBY ORDAINED by the Town Council of the Town of Stokesdale, North Carolina, that pursuant to Section 13.2 of Chapter 159 of the General Statutes of North Section 1: This ordinance is to establish a budget for a project to be funded by the Coronavirus State and Local Fiscal Recovery Funds of H.R. 1319 American Rescue Plan Act of 2021 (ARP/CSLFRF). The Town of Stokesdale has received $725,475 of CSLFRF  Carolina, the following grant project ordinance is hereby adopted:  funds.  1. Support public health expenditures, by funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff; 2. Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted 3. Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the 4. Provide premium pay for essential workers, offering additional support to those whol have borne and will bear the greatest health risks because of their service in 5. Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital wastewater and stormwater infrastructure, and to expand access tol broadband internet. Section 2: The Town has elected to take the standard allowance, as authorized by 31 CFR Part 35.6(d)(1) and expend all its ARP/CSLFRF funds for the provision of  industries, and the public sector;  pandemic;  critical infrastructure sectors; and,  government services.  PAGE10F3    Section 3: The following amounts are appropriate for the project and authorized for  expenditure: Internal Project Code  Project Description  Expenditure Cost Appropriation  Category Object (EC) 6.1  of ARP/CSLFRF Funds  001000 General Governmental Salaries  Salaries $356,084.23  for period July 1, 2021 -] June 30, 2022 FY22 and period July 1, 2022 June 30, 2023FY23 Pickleball/Basketbal Court, Playground Equipment Set, & Nature Trails. Upgrades to existing Park Grounds, Lights for Security and Soccer Field, Basketball/Picklebal. Courts & Nature Trails  002000 Stokesdale Park -  6.1  Town $369,390.77 Park  Section 4: The following revenues are anticipated tol be available to complete the project:  ARP/CSLFRF Funds: General Fund Transfer: $0  $725,475.00  Total:  $725,475.00  Section 5: The Town Finance/Budget Officer is hereby directed to maintain sufficient and specific detailed accountingrecords to satisfy the requirements of the grantor agency and the grant agreements, including payroll documentation and all contractual agreements, if applicable in accordance with 20 CFR 200.430 &2CFR 200.431. Section 6: The Town Finance/Budget Officer is hereby directed to report the financial Section 7: Copies of this Grant Project Ordinance shall be furnished to the Town Section 8: This Grant Project Ordinance expires on December 31, 2026, or when all the ARP/CSLFRF funds have been obligated and expended by the Town, whichever occurs  status of the project toi the governing board on a quarterly basis.  Finance/Budget: Officer, and to the Town Clerk.  sooner.  PAGE20F3    Section 7: This Grant Project Ordinance shall be entered into the minutes of the Town  Council after adoption.  Adopted this the 9th day of May, 2024.  Approved:  Derek Foy, Mayor Pro Tem  Date  Attested:  Robbie Lee Wagoner II, Town Clerk  Date  PAGE30F3    TOWN OF STOKESDALE  AGENDA ITEM NUMBER14  2024-2024 FISCAL YEAR BUDGET BUDGET ORDINANCE AMENDMENT NO.3 ORDINANCE NO: 0-2024-02  BE IT ORDAINED by the Governing Board oft the Town of Stokesdale, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending  June 30, 2024:  Section 1: To amend the ARPA Special Revenue Fund: Transfer to General Fund (Reserved Funds). Income  Decrease $403,459.25  Increase  Balance $322,015.75 $403,459.25  Section A: ARPA - Reserved Funds  Section B: ARPA - Reserved Funds Income  $403,459.25  Section 2: Copies oft this budget amendment shall be furnished to the Clerk oft the Governing  Board, and to the Finance/Budget Officer for their direction.  Adopted this gth day ofl May 2024.  Derek Foy, Mayor Pro Tem  ATTEST:  Robbie Lee Wagoner II, Town Clerk  PAGE10F1 1    TOWN OF STOKESDALE  AGENDA ITEM NUMBER1 15  2023-2024 FISCAL YEAR BUDGET BUDGET ORDINANCE AMENDMENT NO.4 ORDINANCE NO: 0-2024-03  BEITO ORDAINED by the Governing Board oft the Town of Stokesdale, North Carolina, that the following amendment be made to the annual budget ordinance for the fiscal year ending  June 30, 2024:  Section 1: To amend the General Fund, Revenue & Expenses as follows:  Decrease  Increase $403,459.25 $403,459.25  Balance $403,459.25 $453,459.25  Section A: Income - ARPA - Reserved Funds Section B: Expenses #10100 - Park Investment  Section 2: Copies oft this budget amendment shall be furnished to the Clerk oft the Governing  Board, and to the Finance/Budget Officer for their direction.  Adopted this gth day ofMay 2024.  Derek Foy, Mayor Pro Tem  ATTEST:  Robbie Lee Wagoner II, Town Clerk  PAGE1 10F1 1    AGENDA ITEM NUMBER16  LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  The Governing Board Town Council of Primary Government Unit Town of Stokesdale N/A  and Discretely Presented Component Unit (DPCU) (if applicable)  Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Govemmental Unit(s)  and Auditor Name C.F Randolph CPA, PLLC Auditor Address  560 Beaver Creek School Rd., West Jefferson, NC: 28694  Hereinafter referred to as Auditor  for Fiscal Year Ending 06/30/24  Date Audit Will Be Submitted to LGC Must be within four months ofF FYE  10/31/24  hereby agree as follows:  1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non- major government and enterprise funds, the internal service fund type, and the fiduciary fund types). The basic financial statements shall include budgetary comparison information in a budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 2. At a 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) ort 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), iti is recommended that the Auditor and Governmental Unit(s) jointly agree, in advance of the execution of this contract, which party is responsible for submission oft 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 on or after. June 30, 2023, the LGC will allow auditors to consider whether a unit qualifies as a State low-risk auditee based upon federal criteria in the Uniform Guidance $200.520(a), and (b) 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 al Financial Performance Indicator of Concern that the audit was late, then  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  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 bei forwarded to the North Carolina State Board of CPA Examiners (NC State Board). If an entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in 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 it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report isi issued. The audit shall include such tests oft 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 bet fully 5. Ift this audit engagement is subject toi the standards for audit as defined in Government Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peerr 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 toi the execution of an audit contract. Subsequent submissions oft 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 oft 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 why in an attachment to this 6. It is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months off 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 is agreed that GAAS include a review oft the Governmental Unit's (Units') systems of internal control and accounting as same relate to accountability ofi 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 significant matters. If matters identified during the audit were required to be reported as described in AU-C $260.12-.14 and were communicated in a method other than an AU-C $2601 letter, the written  Audits in North Carolina" on the LGC's website for more information.  3.  the group auditor in accordance with AU-6 $600.41 - $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 of the LGC for approval.  report with the Secretary oft the LGC.  documentation must be submitted.    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  8. All local government and public authority contracts for audit or audit-related work require the approval of 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 is 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 of 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 toy present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay toi the Auditor, upon approval by the Secretary oft the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC State 11. Ift 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 oft the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required fori 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 tot the Governing Board uponcompletion. 13. Ift the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary oft the LGC tol 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. 11/2023  14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary oft the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used ini the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements oft the Securities and Exchange Commission and for other lawful purposes oft the Governmental Unit(s) without requiring consent oft the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements and/ or the compliance section, those corrections shall be provided within three business days of notification unless 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 oft the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited ift 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 of the change, signed and dated by all original parties tot the contract. It shall then be submitted tot the Secretary oft the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC. 17. A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached tot this contract, and except fori fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms oft this contract, the terms oft 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. Ifa a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government ont 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 bei familiar with the requirements of this rule prior to  another deadline is agreed to by LGC Staff.  or both as may be agreed upon by the Governing Board and the Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary of thel LGC. contract is approved.  requesting the return of records.  Page 4    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  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. Ifthe Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. If 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 bei identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report toi the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls ori fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification toi the governing body that the governing body shall develop a' Response to the Auditor's Findings, Recommendations, and Fiscal Matters," ifr required under 20 NCAC 03 .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose ofi identifying Financial Performance Indicators and Financial Performance Indicators of Concern. 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 oft the prior year audit findings;  financial statements; and  NCAC 03 .0502(c)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  30. All of the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 17 for clarification). #26  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 at the time ofs submission. Refer to the N.C. Department of State Treasurer website at mtps/www.ncreasurer.cometate-anoca: government-finanoe-divsion/oca-government-commssionsubmiting-your-audit to 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. 11/2023  1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit Third Party If applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented tot the LGC without this information will be not be approved.  results of these services: Name: Kimberly Thacker  Title and Unit/C Company: Finance Officer  Email Address: Klhacker@stokesdaleorg  OR Not Applicable (Identification of SKE Individual on the LGG-205 Contract is not applicable for  GAAS-only audits ora audits with FYEs priort to. June 30, 2020.)  2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the 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 toi 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 to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary oft the LGC. All invoices for services rendered in an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts  Items 8 and 131 for details on other allowable and excluded fees.  and invoices associated with audits of hospitals). Audit Fee (financial and compliance ifa applicable) $ 8,000 Fee per Major Program (if noti included above) $ Financial Statement Preparation (incl. notes and RSI) $ 2,400  Primary Government Unit  Town of Stokesdale  Additional Fees Not Included Above (if applicable):  All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliance if applicable) $ Fee per Major Program (ifr noti included above) $ Financial Statement Preparation (incl. notes and RSI) $ All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED  $ 500 $ N/A  10,900  Additional Fees Not Included Above (if applicable):  $ $ Page 7    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  SIGNATURE PAGE AUDIT FIRM  Audit Firm* C. Randolph CPA,P PLLC Cynthia D. Randolph Date* 04/30/24  Authorized Firm Representative (typed or printed)* Signature"  b4  EmailAddress" indy@eramdopnepa.com  Bprsnepa  GOVERNMENTAL UNIT  Governmental Unit* Town of Stokesdale Date Governing Board Approved Audit Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* Mike Crawford Date  Signature* Email Address* MCTMONUENOXCdAEOTE  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-auditedi in the manner required by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Contro/Act.  Sum Obligated by This Transaction:  $  10,900  Primary Governmental Unit Finance Officer* (typedor printed Signature*  Kimberly Thacker Date of Pre-Audit Certificate* /  Email Address* Klhacker@atokesdaleorg  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-D DPCU (complete only if applicable)  Rev. 11/2023  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved Audit Contract* (Enter date in box to right) 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 manner, required by The Local Government Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act.  Sum Obligated by this Transaction: 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    C.Randolph CPA, PLLC Certified. Public Accountant 560 Beaver Creek School Rd. West Jefferson, North Carolina 28694 Phone: (336)846-3211 Fax: (336)846-1142  To the Honorable Mayor and Town Council  April30,2024  Town of Stokesdale Po] Box 465 Stokesdale, NC 27357  We are pleased to confirm our understanding oft the services we are to provide for the Town of Stokesdale fort the We will audit the financial statements of the business-type activities, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of Town of Stokesdale as of and: for the year ended. June 30, 2024. 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 Stokesdale's basic financial statements. Such information, although not aj part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers itt to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to Town of Stokesdale's RSI in accordance 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 isi required by GAAP and will be subjected to certain limited  year ended. June 30, 2024. Audit Scope and Objectives  procedures, but will not be audited: 1) Management's Discussion and Analysis  2) Schedule of] Proportionate Share ofl Net Pension Liability (Asset). - LGERS 3) Schedule ofContributions- - Local Government Employees' Retirement System  Wel have also been engaged to report on supplementary information other than RSI that accompanies Town of Stokesdale's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of 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 ini relation to the financial statements as a whole in a report 1) Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor's report that includes our  combined with our auditor's report on the financial statements:    opinion about whether your financial statements are: fairly presented, in all material respects, in conformity with GAAP; and report on the fairness oft the supplementary information referred to in the second paragraph when considered in relation toi the financial statements as a whole. Reasonable assurance is al high level of assurance but isi not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Govermment. 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 ini the aggregate, they would influence the judgment ofai reasonable user made based on the The objectives also include reporting on internal control over financial reporting and compliance with provisions ofl laws, regulations, contracts, and award agreements, noncompliance with which could have ai material effect on We will conduct our audit in accordance with GAAS and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General oft the United States, and will include tests of your accounting records ofTown of Stokesdale and other procedures we consider necessary to enable us to express such opinions. As part of 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 ofaccounting policies used and the reasonableness ofs significant accounting estimates made by management. We will also evaluate the overall presentation oft thei 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 assurance about whether the financial statements are free ofmaterial misstatement, whether from (1) errors, (2) fraudulent: financial reporting, (3) misappropriation of assets, or (4) violations oflaws or governmental regulations that are attributable tot the government or to acts by management or employees acting on behalf oft the government. Because the determination of waste and abuse is subjective, Govermment. Auditing Standards do 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 of all transactions, there is an unavoidable risk that some material misstatements 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 not have a direct and material effect on thei financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management ofa any violations ofl laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our In connection with this engagement, we may communicate with you or others via email transmission. As emails can bei 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 willl 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 oft this engagement. Ini 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 of revenues 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 government's ability to continue as a going concern fora  financial statements.  the financial statements in accordance with Government. Auditing Standards. Auditor's Responsibilities for the Audit of the Financial Statements  auditors to provide reasonable assurance of detecting waste or abuse.  audit and does not extend to any later periods for which we are not engaged as auditors.  reasonable period of time.    Our procedures willi include tests of documentary evidence supporting the transactions recorded int the accounts, tests of the physical existence ofi inventories, and direct confirmation ofi receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will also request Wei may, from time to time and depending on the circumstances, use third-party service providers in servingyour account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and: security ofyour information. Accordingly, we maintain internal policies, procedures, and safeguards toj protect the confidentiality ofyour personal information. In addition, we will: secure confidentiality agreements with all service providers to maintain the confidentiality ofy your information and we will take reasonable precautions to determine that they have appropriate procedures inj placet toj prevent the unauthorized release ofy your confidential information to others. Ini the event that we are unable to secure an appropriate confidentiality agreement, you will be asked toj provide your consent prior to the sharing ofs your confidential information with the third-party service provider. Furthermore, we will remain responsible for the  written representations from your attorneys as part oft the engagement.  work provided by any such third-party service providers. Audit Procedures--Internal Control  Our audit of financial statements does not relieve you of your responsibilities.  We will obtain an understanding oft the government and its environment, including the system ofinternal control, sufficient to identify and assess the risks ofmaterial misstatement oft the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide al basis for our opinions. 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 willl be expressed in our report on internal control issued pursuant to Government Auditing Standards. The risk ofi not detecting ai 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. 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 and Government. Auditing As part of obtaining reasonable assurance about whether the financial statements are: free ofmaterial misstatement, we will perform tests ofTown of Stokesdale's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be top provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued  Standards.  Audit Procedures- Compliance  pursuant to Government. Auditing Standards.  Other Services  We will also assist inj preparing the financial statements and related notes of Town of Stokesdale in conformity with accounting principles generally accepted in the United States of America 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. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse toj perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation oft the financial statements and related notes and that you have reviewed and    approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating ani individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results oft those services; Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation andi fair presentation off financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and: financiali 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 of the financial statements and all accompanying information in conformity with accounting principles generally accepted in the United States of America, and for compliance with applicable laws and regulations and the provisions of contracts and grant Management is responsible for making drafts of financial statements, all: financial records, and related information available to us and for the accuracy and completeness oft that information (including information from outside of the general and: subsidiary ledgers). You are also responsible forj providing us with (1) access to alli information of which you are aware that ist relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about your responsibilities: for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other Your responsibilities include adjusting thei financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about alll 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 and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, or contracts You are responsible for the preparation of the supplementary information, which we. have been engaged to report on, inc conformity with accounting principles generally accepted in the United States of America (GAAP). You agree to include our report on the supplementary information in any document that contains, andi indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation ofthes supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (I) you are responsible for presentation ofthe supplementary information in accordance with GAAP; (2): you believe the supplementary information, including itsf 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 period (or, ifthey have changed, the reasons for such changes); and (4): you have disclosed to us any significant assumptions or interpretations underlying the  and accept responsibility for them.  Responsibilities of] Management for the Financial Statements  agreements.  responsibilities required by GAAS and Govermment. Auditing Standards.  and in the aggregate, to the financial statements of each opinion unit taken as a whole.  or grant agreements that we report.  measurement or presentation oft the supplementary information.    With regard to publishing the financial statements on, your website, you understand that websites are a means of distributingi information and, therefore, we are not required to read the information contained in those sites orto Management is responsible for establishing and maintaining aj process for tracking the status ofaudit 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 other studies. Yous 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 fort the SmartVault is used solely as a method of exchanging information and is noti intended to store Town of Stokesdale's information. At the end of the engagement, C. Randolph CPA, PLLC will provide Town of Stokesdale with a copy (in an agreed-upon format) of deliverables and data related to the engagement from the Upon completion of the engagement, data and other content will either be removed from the SmartVault or become unavailable to C. Randolph CPA, PLLC within a reasonable time frame. For multi-year engagements, completion ofthe engagement occurs when the deliverables are completed for that year. We understand that your employees will locate any documents selected by us for testing. We will provide copies of our reports to the Town; however, management is responsible for distribution ofthe reports and thei 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 ofc. Randolph CPA, PLLC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals willl be made available upon request and in at timely manner tol Local Government Commission or its designee, a federal or state agency providing direct or indirect funding, or the U.S. Government Accountability Office for the purposes ofa quality review oft the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision ofC. Randolph CPA, PLLC 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 other governmental The audit documentation for this engagement will bei retained for a minimum of five years after the report release date or for any additional period requested by the Local Government Commission. Ifwe are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit Cynthia D. Randolph is the engagement CPA and is responsible for supervising the engagement and signing the reports. We expect to begin our audit when the Town is ready and to issue our reports no later than October3 31, Our audit engagement ends on delivery of our audit report. Any follow-up services that might be required willl be as separate, new engagement. The terms and conditions oft that new engagement will be governed bya a new, Our fee for services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, confirmation service provider fees, etc.) except that we agree that our gross fee, including expenses, will not exceed $10,900. Our standard hourly rates vary according to the degree ofi responsibility involved and the experience level oft the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. If we elect to  consider the consistency of other information on the website with the original document.  timing and format for providing that information. Engagement Administration, Fees, and Other  SmartVault. For multi-year engagements, this exchange will occur annually.  agencies.  finding for guidance prior to destroying the audit documentation.  2024.  specific engagement. letter for that service.    terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if wel have not completed our report. You will 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 feei is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. Ifs significant additional time is necessary, we will discuss it with you and arrive We willi issue a written report upon completion of oura audit ofTown of Stokesdale's financial statements. Our report will be addressed to the honorable Mayor and Town Council ofTown of Stokesdale. 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 necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, ori ifr necessary, withdraw from this engagement. Ifour 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, or we may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with thej provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have ai material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will state (1) that the purpose of the report is solely to describe the scope oftesting ofi internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government. Auditing Standards in considering the entity's internal control and compliance. The report will also state that the report is nots suitable for any other purpose. If during our audit we become aware that' Town of Stokesdale is subject to an audit requirement that is not encompassed in the terms oft this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Govermment. Auditing Standards may not satisfy the relevant We appreciate the opportunity tol be ofservice to the' Town of Stokesdale and believe this letter accurately summarizes the significant terms of our engagement. Ifyoul have any questions, please let us know. Ify you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us. You have requested that we provide you with a copy ofc our most recent external peer review report and any subsequent reports received during the contract period. Accordingly, our 2021 peer review report accompanies  at ai new fee estimate before we incur the additional costs.  Reporting  legal, regulatory, or contractual requirements.  this letter, Very trulyyours,  Cynthia D. Randolph, CPA  Gsp    RESPONSE:  This letter correctly sets forth the understanding of the Town of Stokesdale.  /  Management signature: Title: Date:  Governance signature: Title: Date:    KWH  Koonce, Wooten & Haywood,P  CERTRADPUBLPACOUTDWIE  Report on thel Firm's System of Quality Control  To the Owner ofC. Randolph CPA, PLLC and the Peer Review Committee, Coastal Peer Review, Inc.  Wel have reviewed thes system of quality control: fort the accounting and auditing practice ofc. Randolph CPA, PLLC (the firm) in effect for the year ended October 31, 2021. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board oft the American Institute of Certified As summary oft the nature, objectives, scope, limitations of, and thej procedures performedi in a System Review as described in the Standards may be found at wwwacpaoepummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are  Public. Accountants (Standards).  evaluated by aj peer reviewer to determine aj peer review rating.  Firm's) Responsibility  Thei firm is responsible for designing a system ofquality control and complying with itt toj provide thei firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firmi is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses ini itss system ofo quality control,  ifany.  Peer Reviewer's Responsibility therewith based on our review. Required Selections and Considerations  Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance  Engagements selected for review included an engagement performed under Government. Auditing Standards, including a As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in  compliance audit under the Single Audit Act, and an audit of an employee benefit plan.  determining ther nature and extent of our procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice ofc. Randolph CPA, PLLCi in effect for the year ended October 31, 2021, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a1 rating of pass, pass with deficiency(ies) or fail. C. Randolph CPA, PLLC has received aj peer review rating  ofp pass.  Komeey Wallen + Hoynrh, LLP Koonce, Wooten & Haywood, LLP  December 13, 2021 Raleigh 4060 Barrett Drive Post Office Box 17806 Ralelgh, North Carollna 27619 9197 7829 9265 9197 7838937FAX  Barham 3500 Westgate Drive Sulte 203 Durham, North Carollna 27707 919: 354: 2584 9194 4898183 FAX  Pilkeboro 579 West Street Post Office Box: 1399 Pilttsboro, North Carolina 27312 9195 5426 6000 9195 5425 5764F FAX  Smihfield 212 East Church Street Post Office Box 2348 Smithfleld, North Carollna 27577 9199 9341121 919 934: 1217FAX