Fairmont Board of Commissioners Regular Meeting Agenda  Date: May 21, 2024  Time: 6:00 p.m.  Place: Fairmont-South Robeson: Heritage Center,  I. II.  CALL TO ORDER  Invocation by Cole Dellinger, Pastor ofLong Branch Baptist Church  III. Pledge of Allegiance IV. Approval of Agenda  V. Mayor's Presentation - Stop the Violence Organization  VI. Public Comment Period/Citizens Appearance - Anyone wishing to come before the board must place their name and topic of discussion on the list before the meeting begins. Public Comment period is thirty minutes, and each speaker will be given five minutes to speak. There will be no discussion with the board.  VII. Consent Agenda - These items will be adopted with one vote. a. Approval of Minutes - Regular Meeting, April 16, 2024  b. Approval of Audit Contract for FY 2023-2024 with S. Preston Douglas &  Associates  VIII. Old Business a. None IX. New Business  a. Planning Board member appointment b. Updates from the Town Manager  X. Comments - Board of Commissioners and Mayor  XI. Adjournment    Page 2 - Regular Agenda, May 21, 2024 XII. Community Announcements  a. Wednesday, May 22 = FHS Senior Job Fair, 10:00 a.m. to 12:30 p.m., b. Monday, May 27 - Town offices closed in observance of Memorial Day. C. Monday, May 27 - Memorial Day Ceremony, 12:00 noon, Fairmont-South d. Tuesday, May 28 - Fiscal Year 2024-2025 Budget Workshop, 6:00 p.m., e. Wednesday, May 29 - Town Employee Luncheon, 12:30 p.m., Fire Hall. f. Tuesday, June 4 - Fiscal Year 2024-2025 Budget Workshop (if needed), 6:00 h. Tuesday, June 11 - Fiscal Year 2024-2025 Budget Workshop (if needed), Saturday, June 15 - Senior Bingo, 12:00 noon to 2:00 p.m., Fairmont-South k. Tuesday, June 18 - Regular Town Board meeting and Fiscal Year 2024-2025 Public Hearing, 6:00 p.m., Fairmont-South Robeson Heritage Center. . Wednesday, June 19 - Town offices closed in observance of Juneteenth. m. Thursday, June 27 - Special Board meeting to adopt Fiscal Year 2024-2025 Budget and Amended Fiscal Year 2023-2024 Budget, 6:00 p.m., Fairmont-  Fairmont-South Robeson Heritage Center.  Robeson Heritage Center.  Fairmont-South Robeson Heritage Center. p.m., Fairmont-South Robeson Heritage Center. g. Friday, June 7 - Last day of school. 6:00 p.m., Fairmont-South Robeson Heritage Center. Friday, June 14- Fairmont High School graduation.  Robeson Heritage Center.  South Robeson Heritage Center.  Respectfully submitted, come Chestmit Jerome Chestnut, Town Manager    Regular Meeting. - April 16, 2024  The Fairmont Board of Commissioners held their regular meeting on Tuesday, April 16, 2024, at 6:00 p.m. in the Fairmont-South Robeson Heritage Center with Mayor Charles Kemp presiding. Commissioners present were J.J. McCree, Terry Evans, Melvin Ellison, Clarence McNeill, Jr., Heather Seibles, and Jan Tedder-Rogers. Staff present included Town Manager Jerome Chestnut, Town Attorney Jessica Scott, Town Clerk Jenny Larson, Deputy Town Clerk Rodney Cain, Public Works Director Ronnie Seals, and Police Chief Jon Edwards. Others in attendance included  Reverend Steve Johnson, and around 100 citizens,  Call to Order and Invocation  Mayor Charles Kemp called the meeting to order at 6:00p.m. Reverend Steve Johnson, Pastor of Proctorville Baptist Church, gave thei invocation, which was followed-by the Pledge of Allegiance.  Approval ofAgenda  Town Manager Jerome Chestnut asked the boardto movPublic Comment up before the Evidentiary Public Hearing and toEwithdraw the SpecialsUse Permit 001-24, Resources for Humanity on Rosewood Drive. Commisstoner Ellison made a motion to approve the amended agenda. Commissioner Toaler-logmispidaiper motion and it passed unanimously.  Public Comment Period/Citizens Appearânce Mace Grantham, 505lona Street  Mrs. Mace Grantham haslived inPairmont for 12years and is a stay-at-home mom. She uses Church Stréetto.walk and runandis concerned about.the long-term consequences oftheproposed  apartmeftçomplex in the currently. quiet neighborhood.  Mary EllenBass.305 DelmusStreet  Mrs. Mary Eilen Bass is concerned about the three ladies whose property is adjacent to the proposed apartment.complcx that,will only be 25 feet from their property line. She worries that the town's sewer system will nolbe able to handle the additional 76 apartment units, drainage problems will increase, andthatthe development will not be in harmony with the existing homes.  Sandra Owens. 705 Church Street  Ms. Sandra Owens lives next to the proposed entrance ofthe apartment complex and is concerned  for her safety.  Nate Thompson, PO Box 960, Fairmont  Mr. Nate Thompson feels Fairmont is starting to thrive and that the board should consider the  thoughts of the majority instead oft the opinions ofa few.    Page 2 - Regular Meeting, April 16, 2024 Shep Oliver, Fairmont Rotary Club  Mr. Shep Oliver announced the Fairmont Rotary Club has voted to provide internet services to the  Fairmont-South Robeson Heritage Center for one year at a cost of $2,000.  Scott Ivey, 706 Church Street  Mr. Scott Ivey feels the citizens have had no voice in their concerns about the proposed apartment complex. He is also worricd about increased flooding from overgrown drainage canals.  Gina Leggott, 904 East White Pond Road  Ms. Gina Leggett wondered how the town would payfor al ladder firetruck that would be required due to the apartment complex being threc stories. She also fears ther résidents of the apartment  complex will be selling drugs near the Little League ballfield.  Alice McNair, 706 Stafford Street  Ms. Alice McNair lives on Stafford Street nearthe Old Field Canal. Shesaid her yard floods every time it rains and has washed away three lôads ofdirt, She alsocomplained about overgrown yards  and snakes in her neighborhood. Vanessa Abemathv.AFioxdstk  Ms. Vanessa Abernathy said.t thel board should déyelop a vision for Fairmont in preparation for the 2030 census ands to incorporate plans for public trânsportation when considering new housing  dovelopments,  Chris Mitchell, 708 ChurchStrect  Mr. Chris Mitchell is against the proposed apartment complex because our sewer system can't haudle it, the policedepartument.ull be overwhelmed, and flooding will increase. Bishop.J.Moultric. Pastor ofOak Grove Missionary Baptist Church  Bishop J.J. Moultrie stated that affordablo housing with variable rent based on income is needed in Fairmont. He asked the board to consider the citizens of Fairmont as a whole and not just the residents of Church Strect when deciding on the special use permit for the apartment complex.  Henry Bernacki.405 Mitchell Strect  Mr. Henry Bernacki is concerned about infrastructure and crime with the proposed apartment complex and fecls the residents are not getting answers to their questions about the development.    Page 3 -1 Regular Meeting, April 16, 2024 Shea Ann DeJarnette, 401 West 34th Street, Lumberton  Ms. Shea Ann DeJarnette cares for Mrs. Joyce Russ, who lives on Friendly Strect. She stated that since the announcement of the proposed apartment complex Mrs. Russ is scared to go into her backyard. She urged the board to vote: no on the development and look at other options. Public Evidentiary Hearing - Special Use Permit 002-24 - Michael Walters. Church Street Commissioner McNeill made a motion to go into the Publicfiyentiary Hearing on Special Use Permit 002-24, Michael Walters, Proposed Muli-FamilyHoising on Church Street, at 6:58 p.m. Town Manager Jerome Chestnut announced that the Public Evidentiary Hearing for the special use permit is statutorily authorized by NCGS Chaptér 160D-406 and Fairmont Zoning Ordinance, Article 6. The only people authorized toj presentestimony. are the applicantland adjacent property owners. Mr. Chestnut stated for the record that town staffihad no issues with the proposed apartment complex and the Fairmont.Planning recommended approval at their meeting on April Town Attorney Jessica Scott swore inthe follôwing peopleto make statements in the case: Ms. Gabrielle Lazarusspoke onbehalf of property owner: Michael Walters and developer, Chatham Banks Development. Their goal is to proyide affordablél housing for the local workforce. Ms. Lazarus stated the property willl have afull-timéproperty manager and maintenance supervisor on call 24/7There will also KesimeDpvghaus the property at every angle. She stated thetown's sewer.systems 100% capable ofhandling the housing units and the property will bebuilt to withstand.a 100-year flood, Stormwater issues are still being studicd. The apartment complex will ber built using a combination of public and private investments. She emphasizedthe need for affordable housing for hardworking people and families and that the: rent will vary basedion income. Alpotentialvsidents will be screened using strict background and credit checks. Theproposed complex will not be completed until 2026. Mayor Kemp asked Ms. Lazarus if the devéloper wouldb be willing to install fencing to help shield the complex from the Mr. Dixon Ivey is a certified" zoning official and state building inspector, He asked the board to consider the following when making their decision: will the proposed apartment complex be in harmony with the surrounding area, will iti injure property values and will it endanger safety. Mr. Ivey also stated the back part oft the property is in a flood zone and will need to be reviewed by Ms, Leslie Thompson Heasley, of 414 Friendly Street, stated her family has lived there for 45 years and the property has always flooded. She feels the apartment complex will ouly increase the flooding. She said her mother and neighbors are terrified and urged the board to vote no.  Commissioner Ellison seconded the: motion and it passedu uhanimously.  4,2024.  Gabrielle Lazarus, Leslie Heasley, and Dixon Ivey  existing property owners and sheeplied in the affirmative.  engineers.    Page 4- Regular Meeting, April 16, 2024  Commissioner Ellison made a motion to come out oft the Public Evidentiary Hearing at 7:24 p.m, Commissioner Tedder-Rogers seconded the motion and it passed unanimously. Commissioner Terry Evans asked the board to recuse him from voting on the special use permit. Commissioner McNeill made ai motion to approve the applicaut's Special Use Permit 002-24 to allow for multifamily housing in an R-10 district. In making this motion, Commissioner McNeill  believes that this project:  1. 2. 3. 4. 5.  Will not materially endanger the publich healthorsafety; Will meet all required conditions and specifications  Will not substantially injure the value of adjoimingproperty and that it is a public Will be in harmony with the surrounding area and compatible with the surrounding  necessity; neighborhood; and  that it will be in gencral conformance with all adopted plans.  Commissioner McNeill further belioyest that the proposed development will be consistent with the Town ofFairmont's Comprehensive Land Use Plan. Commissioner Seibles seconded the motion  and it passed with a vote of4t to 1 as follows:  For: Against: Recused: Consent Agenda  Commissioner Ellison,McCree, McNeill, and. Seibles  Commissioner Tedder-Rogers Commissioner, Evans  Upon notion by Commissioner McNeill and seconded by Commissioner Ellison, it was  unanimously voted to adoptthe following consent agenda items:  a. Approval ofMinutes Regular-Meeting, March 19, 2024, and Special Mceting, April b. RespomhpLaCFanaial Performance Indicators ofConçern on the Fiscal Year 2023  2, 20245 Audit.  , - Budget Workshop.meeting schedule for Fiscal Year 2024-2025.  Signed copies of the minutes and letter are herebyi incorporated by reference and made a part of  these minutes. Old Business  There was no old business this month.    Page 5-1 Regular Meeting, April 16, 2024  New Business  There wasi no new business this month. Commissioner Input  There wasi no commissioner input this month.  Mayor Input  Mayor Kemp read a proclamation designating May 5-112024as the t55th Annual Professional Municipal Clerks Week" and presented copies to Town Clerk Jenny Larson and Deputy Town Clerk Rodney Cain. A signed copy of the proclamation is hereby incorporated by refercnce and  made aj part oft thcsc minutes. Announcements Heritage Center. Center.  Wednesday, April 17 - Blood Driveob.Fair, 10:00 a.m. (03:00 p.m., Fairmont-South Robeson Saturday, April 20 - Senior Bingo, 12:00noon to200 p.m., Fairmont-South Robeson Heritage  Saturday, April 27 - Trash/Litter pickup, 10:00 a.m. to 12:00 noon.  Tuesday, April 30; a Tornado Tank; 6:00pm., Fairmont-South Robeson Heritage Center. Saturday,May 18 - May-Day PunFestival, parade starts at 10:30 a.m., food and crafts all day Tuesday, May 21 - Regular Town Boardmeeting, 6:00 p.m., Fairmont-South Robeson Heritage  downtowna Center. Adjournment  There being no further business, Commissioner Scibles madc a: motion to adjourn the meeting at 7:32 p.m. Commissioner McNeill seconded the motion and it passed unanimously.  Jennifer H. Larson Town Clerk    S. Preston Douglas & Associates, LLP  CERTIFIED PUBLIC ACCOUNTANTS MEMBERS American Institute ofCPAs N.C. Association ofCPAs  May 16, 2024 To the Honorable Mayor and Members of Town Council and the Finance Officer Town of Fairmont, North Carolina Post Office Box 248 Fairmont, NC 28340  We are pleased to confirm our understanding of the: services we are to provide Town of Fairmont, North Carolina for the year ended. June 30, 2024. We willa audit thet financial statements oft the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements ofTown of Fairmont, North Carolina as of and for the year ended June 30, 2024. Accounting standards generally accepted In the United States of America provide for certain required uppemenayimommation (RSI), such as management's discussion and analysis (MD&A), to supplement Town of Fairmont, North Carolina's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers iti tol be an essential part oft 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 Fairmont, North Carolina's RSI in: accordance with auditing standards generally accepted in the United States of America. 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 of the basici 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 evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures,  buty will not be audited:  1) Management's Discussion and Analysis 2) Law Enforcement Officers' Special Separation Allowance  3) Other Postemployment Benefits -Schedule of Funding Progress and Employer Contributions  4) Local Government Employees' Retirement System's Schedules of the Proportionate Share of Net Pension Liability We have also been engaged to report on supplementary information other than RSI that accompanies the Town of Fairmont, North Carolina'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 to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole, inai report combined with our auditor's report on thet financial statements:  (Asset)  5) Schedule of Contributions- Local Government Employees' Retirement System  1    1) The combining and individual fund statements  2) Budgetaryschedules 3) Others schedules  4) Schedule of Expenditures of Federal and State Awards  Audit Objective  The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope of testing of 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 or on compliance, and (2) 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 Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government. Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audit. Our reports will be addressed toi the Honorable Mayor and Members ofTown Council of the Town of Falrmont, North Carolina. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in whichi itis necessary for us to modify our opinions or add emphasis- of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with youi in advance. If, for any reason, we are unable to complete the audit or are unabie to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not  awhole. The objective also includes reporting on-  with Government. Auditing Standards.  and Audit Requirements, for Federal Awards (Uniform Guidance).  purpose.  fromi this engagement. Audit Procedures--General  expect auditors to provide reasonable assurance of detecting abuse.  2    Because of thei inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government 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 effecton the financial. statements or major programs. However, we wili Inform the approprlate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. We will include. such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend Our procedures will include tests of documentary evidence supporting the transactions reçorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. Ati the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities requiredbye generally accepted auditing standards. Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. 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 fromi 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 controi and, accordingly, no opinion will be expressed in our report on internal control issued Asr required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. 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, Government Auditing As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Town of Fairmont, North Carolina's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and thet terms and conditlons of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other appliçable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of Town of Fairmont, North Carolina's major programs. The purpose of these procedures will be to express an opinion on Town of Fairmont, North Carolina's compliance with requirements applicable to each of its major programs in our report on  to any later periods for whlch wei are not engaged as audltors.  Audit Procedures--Interna. Control  pursuant to Government Auditing. Standards,  internal control issued pursuant tot the Uniform Guidance.  Standards, andt the Uniform Guidance. Audit Plocedurei-Complance  Government. Auditing Standards.  compliance issued pursuant tot thel Uniform Guidance.  3    Other Services  We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of Town of Fairmont, North Carolina in conformity with U.S. generally accepted accounting principles and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the: services in accordance with applicable professional standards, The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure ort take any action that could be construed as Management is responsible for (1) establishing and maintalning effective internal controls, including internal controls over federal awards, and for evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achleve 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, schedule of expenditures of federal awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the purpose of the audit, and (4) unrestricted access Your responsibilitles include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to thel latest period presented are Immaterial, both individually andi in the aggregate, to You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibillties include informing us of your knowledge of any 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 for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is also responslble for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contalns and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the  assuming management responsibilities. Management Responsibilities  completeness of that information.  top persons within thes government from whom we determine it necessary to obtain audit evidence.  the financial statements as a whole.  separate corrective action plan.  schedule of expenditures of federal awards thati includes our report thereon.  4    Your responsibillties include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation oft the schedule of expenditures off federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to [include the audited financial statements with any presentation of the supplementary information that includes our report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon). Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary Information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used ini 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 measurement or Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management Is also responsible for Identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, andi for the timing and format for providing thati information. You agree to assume all management responsibilities relating to the financial statements, schedule of expenditures of federal awards, 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 of the financial statements, schedule of expenditures of federal awards, and related notes and that you have reviewed and approved the financial statements, schedule of expenditures oft federal awards, and related notes prior to theiri issuance and have accepted responsibility fori them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those. services; and accept responsibility for them. We may from time to time, and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential Information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we We understand that youre employees will prepare all cash, accounts receivable, or other confirmations we request and wil The audit documentation for this engagement is the property of S. Preston Douglas & Associates, LLP and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuais will be made available upon request and in a timely manner to Local Government Commission or its designee. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of S. Preston Douglas & Associates, LLP personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the Local Government Commission or its designee. The Local Government Commission or its designee may intend or decide to distribute the copies or information contained therein to others, including other  presentation of the: supplementary information.  Engagement Administration, Fees, and Other  will remain responsible for the work provided by any such third-party service providers.  locate any documents selected by us for testing.  governmental agencies.  5    We expect to begin our audit on approximately. August 1, 2024 and to issue our reports no later than October 31, 2024, Lee Grissom, CPA is the engagement partner and is responsible for supervising the engagement and signing the report or Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses will not exceed $18,000 (or $21,500 if a single audit is required). Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. If we elect to terminate our services for nonpayment, our engagement willl be deemed to havel been completed upon written notification of termination, eveni if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse usf for all out-of-pocket costs through the date of termination, The above fee Is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional We appreciate the opportunity to be of service to the Town of Fairmont, North Carolina and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the  authorizing another individual to signi it.  costs.  terms of our engagement as described in this letter, please sign the enclosed copy and returni itt to us,  Respectfullyyours,  1  SBstlsgf 7 Uopal,p  S.P Preston Douglas & Associates, LLP Lumberton, North Carolina  RESPONSE:  This letter correctly sets forth the understanding of Town of Fairmont, North Carolina.  Finance Officer's signature: Title: Date:  Mayor'ss signature: Title: Date:  6    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev, 11/2023  The Governing Board of Primary Government Unit  MAYOR AND COMMISSIONERS TOWN OF FAIRMONT, NORTH CAROLINA and Discretely Presented Component Unit (DPCU) (if applicable)  N/A  Primary Govemment Unit, together with DPCU (fapplicable), hereinafter referred to as Governmental Unit(s)  and Auditor Name Auditor Address  S. PRESTON DOUGLAS & ASSOCIATES, LLP 907 N. WALNUT STREET, LUMBERTON, NC28358  Hereinafter referred to as. Auditor  for Fiscal Year Ending 06/30/24  Date Audit WII Be Submitted to LGC Must be within four months of 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 Govemment Auditing Standards (GAGAS) if the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period. The auditor shall perform a Single Audit if required by Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit in accordance with the Uniform Guidance (S200.501), itis recommended that the Auditor and Governmental Unit(s). jointly agree, in advance of the execution oft this contract, which parly is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512).  Effective for audits of fiscal years beginning 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 ini 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. If in 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 If the audit and Auditor communication are found in this review to be substandard, the results ofi the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make a good faith effort to comply in a 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 is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully 5. Ifthis audit engagement is subject to the standards for audit as defined in Govemment Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Govemment Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report to the Governmental Unit(s) and the Secretary of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a Ifthe audit engagement is not subject to Govemment 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. Iti is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. If it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. Itis agreed that GAAS include a review ofi the Governmental Unit's (Units') systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that For GAAS or Govemment 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 $260 letter, the written  Audits in North Carolina" on the LGC's website for more information.  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 of 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 oft the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's 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  Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds system improvements and similar services ofanon-auditing nature.  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]. All invoices for audit work shall be submitted in PDF format to the Secretary of the LGC for approval. the invoice marked 'approved' with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration ofi the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC State 11. If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either in the notes toi the audited financial statements or as a separate report, a calçulation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the. Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Managements Discussion and Analysis, (b) the financial statements and notes of the Govemmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. If the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review 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  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 of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent toi the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services toi fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements 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 of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shalll be effective unless approved by the Secretary of the LGC. 17. Acopy oft the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms oft the engagement letter and the terms of 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 of this contract are specifically deleted in Item 30 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. As separate contract should not be made for each division to be audited or report to be submitted. Ifa a DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and as separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements ofi 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 toi the independence rules of the AICPA Professional Code of Conduct and Govemment. 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. If the 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 Govemmental Unit shall designate ani individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able toi identify an individual with the appropriate SKE, s/he must document and include in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal 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 to 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 or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCAC 03 .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose 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 of the LGC. NCGS Chapter 64, Article 2.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status of the prior year audit findings; financial statements; and  NCAC 03 .0502(C)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  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).  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 of submission. Refer to the N.C. Department of State Treasurer website at https./www.nctreasurer.comistate-and-local- govemmen-finance-dvonlocal-govenmenkcommisonsuomiting-youraudtm tot the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2023  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: DJAuditor OGovernmental 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 to the LGC without this information will be not be approved.  results of these services: Name: Jenny Larson  Title and Unit/ Company: Finance Officer  Email Address: lason@faimmontnegox  OR Not Applicable (Identification of SKE individual on the LGC-205 Contract is not applicable for  GAAS-only audits or audits with FYES prior to. June 30, 2020.)  2. Fees may not be included ini 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 to the audit form for correction. 4. Prior to the submission oft 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 of 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 ofl law. (This paragraph not applicable to contracts  Items 8 and 13 for details on other allowable and excluded" fees.  and invoices associated with audits of hospitals).  Primary Government Unit  TOWN OF FAIRMONT, NORTH CAROLINA  Audit Fee (financial and compliance if applicable) $ 18,000,00 Fee per Major Program (if not included above) $3,500.00 Financial Statement Preparation (incl. notes and RSI)$ AIl Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliance if applicable) $ Fee per Major Program (if not included above) $ Financial Statement Preparation (incl. notes and RSI) $ AIIC Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED  Additional Fees Not Included Above (if applicable):  $ $ N/A  21,500  Additional Fees Not Included Above (if applicable):  $ $ Page 7    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  SIGNATURE PAGE AUDIT FIRM  Audit Firm*  S.PRESTONI DOUGLAS & ASSOCIATES, LLP Lcc Grissom, CISA, CFE, CPA  Authorized Firm Representative (typed or printed)* Signature*  Date*  Email Address* grsom@spdougas.com  GOVERNMENTAL UNIT  Governmental Unit* TOWN OF FAIRMONT, NORTH CAROLINA Date Goveming Board Approved Audit Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* Charles Kemp, Mayor Date  Signature* Email Address* kemp@tairmontegox  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT- - PRE-AUDIT CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been pre-audited ini 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:  $  21,500  Primary Governmental Unit Finance Officer* (typed or printed) Signature*  Jenny Larson  Date of Pre-Audit Certificate*  Email Address* Jaron@raimmontmegow  Page 8    TOWN OF FAIRMONT 421 South Main Street . PO. Box 248 Fairmont, NC28340 Email: armonincebelsoumanet www.falrmontnc.com  Phone: (910)628-9766  Fax: (910)628-6025  DATE: TO: FROM: RE:  May 16, 2024  Honorable Mayor & Board ofCommissioners Jenny Larson, Town Clerk/Finance Director Appointments to the Planning Board  Planning Board member Fitzhugh Sealey's term expircs this month. We reached out to Mr. Sealey to see ifhe was interested in serving another threc-year term but have not received a The board needs to appoint someone from within the city limits for a three-year term expiring  response. May 2027.    TOWN OFFAIRMONT  MONTHLY REPORTS  OF FAI  1899  CAROY  MAY 2024    Fairmont Police Department  Monthly Police Department Report  Date: Ref:  May 7, 2024  To: From:  Jerome Chestnut Jonathan Evans, Captain  Monthly Report for April  Breakdown of Month Statistics-Police  Type of Service/ Jan. Feb. Mar. Apr May June July Aug. Sept Oct Nov Dec Yr  Activity Missing/Runaway 1 Arrests Accidents Citations Thefts Homicides/Suicide 0 Robberies B&E Assaults Narcotics Subpoenas Served Vandalism Recovered Property All Other  2024 2024 2024 2024 2024 2024 202 2024 2024 2024 2024 2024 to  4  Date  1 0 2 10 3 7 11 7 11 4 5 24 28 49 32 10 9 7 4 0 1 0 1 0 0 0 1 5 3 2 3 1 0 2 0 0 0 0 2 4 7 4 0 10 5  Cash Value of 5,00 30,000 150 0  4 5  **Note**: (S) stands for Suicide    FAIRMONT FIRE DEPARTMENT MONTHLY REPORT: APRIL 2024  PREPARED BY: VERONICA HUNTADMINISTRATIVE FIRE CHIEF  EVENT  STATISTIC 3 4 2 4 0 0 0 3 (EMS) (FIRE) 0 0 0 0 1 1 19  STRUCTURE FIRES FIRE. ALARMS VEHICLE/AUTO FIRES MOTOR VEHICLE ACCIDENT TREE. GRASS, BRUSH, ETC. OUTSIDE FIRES UTILITY. LINE. DOWN TREE DOWN ASSISTANCE TO OTHER AGENCIES ELECTRICALALINE FIRES TRAFFIC CONTROL DUMPSTER FIRES GAS LEAKS SERVICE CALL ELECTRICAL HAZARD TOTAL FIRE CALLS  Fire Dept members participated at Fairmont Middle School for Career Day. Received grant for $7,174.44 for the 2024 Volunteer Fire Department Tire Replacement grant to replace tires on  2 fire trucks.    TOWN OF FAIRMONT  Monthly Report  Gasoline On Hand Gals Counter A-1 Reggie A-2 Ronnie A-3 Devin A-4 Howard A-5 Spare A-6 Spare A-7 Veronica A-8 Sparc A-9 Johunny A-10 James B-1 Firc B-2 Spare B-3 K. Bullard B-4 Spare B-5 Police B-6 Inmate Van B-7 R. Gibson B-8 Tommy B-9 J. Edwards B-10 Spare C-1 C-2 Chad C-3 Spare C-4 Grabam  7371  Month of April 2024  Pres. Reading 28081.8 49852.6 20986.7 28792.7 17814.9 8941.7 14631.5 35630.5 27847.3 27758.5 21330.2 19018,6 37834.0 28695.0 36556,1 29873.8 26880.3 33948.0 28892.0 23256.5 31444.6 37508,6 13485,8 29348.5  Past Reading 28030.9 49654.4 20955.5 28743.3 17814,9 8941.7 14619.4 35630.5 27847.3 27677.6 21320.2 19018.6 37676,6 28695.0 36367.9 29727.3 26880.3 33784.8 28787.2 23256.5 31342.2 37379.2 13485,8 29244.3  50.9 Sewer 198.2 PWA 31.2 Water 49.4 Sower 0.0 Water 0.0 Water 12.1 Fire 0.0 Police 0.0 Sewer 80.9 Sewer 10.0 Fire 0.0 Pollec 157.4 Police 0.0St 188.2 Police 146.5 PWA 0,0 Police 163.2 Water 104.8 Police 0.0 Police 102.4 Water 129.4 Water 0.0St 104.2 Sewer  24    Counter C-5 Spare C-6 #14 C-7 Spare C-8 Spare C-9 Spare C-10 E. Freeman D-1 J. Chestnut D-2 Thompson D-3 D.) Davis D-4 B.. Jacobs D-5 Earl D-6 Sparc D-7 Ricky D-8 Jeffery D-9 Spare D-10 S.R. Rescue Diesel On Hand On Road Gals Counter A-1 A-2 A-3 A-10 C-1 C-2 sparc C-3 S.R. Rescue C-4 C-5 S.R. Rescuc C-6 C-7 Sweeper C-8 C-9 C-10 Bus Diesel On Hand Off Road Gals A-1 A-2 A-3 A-10  Pres. Reading 15207.8 53017.5 20704.6 21413.1 17261.7 7794.0 11188.4 19935,6 18386.7 8107.5 16997.0 10476.6 5314.0 9759.3 8945.8 3400,2  Past Reading  15207.8 52888.0 20704,6 21413.1 17129.6 7776,0 11089,2 19821.6 18386.7 7990.6 16949.6 10476.6 5215.1 9708.9 8945.8 3306.9  0.0 Police 129.5 Sower Devin 0,0 Water 0,0 ADM 132.1 Police 18.0 Fire 99,2 PWA 114.0 Police 0.01 Police 116.9 Police 47.4 Police 0.0 Police 98.9 Scwer 50.4 Water 0.01 Police 93.3 S. Rob Rescue  688  Pres. Reading 9674.9 213.5 46976.8 5499.8 17270.1 4915.8 9970.2 20,0 3705.3 8270.0 1999.5 9085.8 399.4  Past Reading  9628.5 213.5 46976.8 5499.8 17000.1 4819.8 9913.7 20,0 3705.3 8175.6 1966.4 9085,8 399.4  46.4 Fire 0.0 Fire 0.0 Fire 0,0 0.0 Sant 270.0 Sewer 96.0 S Rob Rescue 56.5 Water 0.0 S. Rob Rescuc 0.0 Sant 94,4St 33.1 Sant 0.0St 0.0 Bus  49 82 58 40 82  637  10551.3 31445.2 2677.3 34733.3  10551.3 31445.2 2645,8 34628.3  OSt 0.0 Water 31.5 Water 105.0 Sower    Public Works Department  Sanitation Division  1. Made Routine Pick up of Domestic Garbage  2. Remarks: Garbage pick up on regular basis by Waste Management  Water Division  1. Read water meter. 2. Worked reread list of 3.Cut off unpaid accounts of. 4. Turned water off. 5. Turn water on, 6.1 Repaired water leaks. 7.1 Made water connection. 8. Raised water meters. 9. Replaced water meters. 10. Reread water meters. 11. Pulled or locked umpaid accounts. 12. Performed Routine Maint. Att the Well site, 13. Remarks: Repair water leaks at these Location.  22 64 4 7 1 0 0 1 2 5  McDaniel Powell Bill Division  1. Made routine pick up ofleaves & limbs. 2. Replaced missing or damaged street signs.  0 12 0 0  3. Mowed lots. 4. Pick up Stray animals. 5. Pick up Dead animals, 6. Made routine repairs of strects. 7. Remarks: Sewer Division 1.Flush sewer lines out. 2. Made sewer connection.  Filled Pot Holes With Cold Patch  5 0  3. Performed routine maintenance & service at the sewer plant.  4. Remarks: Flush lines at these locations. Taylor x2, Murphy, Happy Hill, Phillips    Total Gallons Consumed Moth of April 2024  Section PWA Street Water Police Sanitation Fire Sewer S.Rob Rescue Total  443.9 0.0 476.6 860.8 0.0 40.1 513,8 93.3 2428.5  Diesel Consumed Sanitation Street Water Fire Sewer Bus S.R.Rescue  On Road 33.1 94,4 56.5 46.4 270.0 0.0 96.0  OffRoad 0.0 0.0 31.5 0.0 105.0 0.0 0.0  Water Accountability 8.315 4.00 51% Sewer Plant 30.942 1.03 3.9"  Gallons Pumped Gallons Billed Percent Total Gallons Average For The Month Total Rainfall Water Leaks    Public Works Department Month of April 2024  Garage Division A.#20 B.#21 C.#22 D.#40 E.#46 A.#17 F. B.#31 G. C.#48 H. D.#55 I. E. J.  1.Madel Repairs To The Following Vehicles:  F.#48 G.#55 H.#80 I. J.  K,  2.Performed Scheduled Maintenance Service To:  3. Major Repairs to Following Vehicles:  #80, ,#22  Parts Tax Frt Outside Work Total  $10,262.08 $690.92 $10,953.00  Shop Total All Vehicles Estimate Labor Parts Outside Work Tax Frt Grand Total  $14,560.56 $873.21  $15,433.77    To Town Manager: Jerome Chestnut  FROM: PUBLIC WORKS  REF: MAJOR LOSS & REPAIR REPORT  5/1/2024 #17  1A.ITEM  B. Damage Oil change C. Cost to Repair  $10.31  2A. Item  #20  B.Damage Radiator & reservoir replaced  C.Cost to Repair  $395.47  3A. Item  #21  B. DAMAGE Front end fixed from wreck  C.Cost to Repair 4A. ITEM  $892.73  #23  B. DAMAGE Oil change C.Cost to Repair 5A.ITEM  $64.16  #31  B.D DAMAGE Oil change C.Cost to Rejpair 6 A.Item  $40.83  #40  B. Damage New brakes and tire  C.Cost to Repair 7A. ITEM  $539.57  #46  B.DAMAGE Door clips C.Cost to Repair 8A.I ITEM  $40.01  #48    B.DAMAGE New blades, bushings, bolts, nuts, clamps, blower motor  C.Cost to Repair  $1,880.07  9A A.ITEM  #55  B.DAMAGE New bolts & gear oil  C.Costt to Repair 10 A. ITEM  $75.95  #88  B.DAMAGE New high pressure pump  C.Cost to Repair 11 A. ITEM  $7,017.21  #86  B.DAMAGE New blades C. Cost to Repair 12 A. ITEM B.DAMAGE C. Cost to Repair 13 A. ITEM B.DAMAGE C. Cost to Repair 14 A. ITEM B.DAMAGE C.Cost to Repair 15 A. ITEM B.DAMAGE C.Cost to Repair 16 A. ITEM B.DAMAGE C.C Cost to Repair 17 A. ITEM B.DAMAGE C. Cost to Repair  $406.97    Cash Balance Report Period Ending 4/30/2024  TOWN OF FAIRMONT 5/15/2024 4:50 PM Bank: 1  Page 1/1  TRUIST Acct#- 1: Account  Balançe $762,235.59 $103,958.78 $261,756.30 $1,258.07 $7,047.02 $0.00 $25,149.19 -$6,851.43 $0.00 $0.00 $145,966.18 $0.00 $0.00 $0.00 -$6,775.00 -$5,006.71 $0.00 $0.00 -$7,500.00 -$2,100.00 $28,250.00 $42,750.00 $1,350,137.99 $1,350,137.99  10-102-0000 CASH IN BANK 20-102-0000 CASH IN BANK 30-102-0000 CASH IN BANK 40-102-0000 CASH IN BANK 41-102-0000 CASH IN BANK 51-102-0000 CASH IN BANK 55-102-0000 CASH IN BANK 56-102-0000 CASH IN BANK 57-102-0000 CASH IN BANK 58-102-0000 CASH IN BANK 59-102-0000 CASH IN BANK 63-102-0000 CASH IN BANK 64-102-0000 CASH IN BANK 65-102-0000 CASH IN BANK 67-102-0000 CASH IN BANK 68-102-0000 CASH IN BANK 69-102-0000 CASH IN BANK 72-102-0000 CASH INI BANK 77-102-0000 CASH IN BANK 78-102-0000 CASH IN BANK 86-102-0000 CASH IN BANK 87-102-0000 CASH IN BANK  Bank 1 Total Cash Balance:  Total:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 10GENERAL FUND. Revenues  Page 10f15  Period Ending 4/30/2024  : MTD 0.00 7,789.60 25,628.51 5,102.64 2,095.90 0.00 502.37 0.00 2,000.00 200.00 38.52 0.00 450.00 0.00 325.00 0,00 0.00 0.00 0.00 67,347.45 1,503.76 145.80 350.00 27,255.36 0.00 0,00 0.00 0.00 140,734.91  Description  Budget : 167,086 125,000 729,119 65,000 22,000 240 5,000 9,764 25,000 1,000 17,500 5,000 2,000 500 7,000 121,148 10,129 0 14,456 908,648 0 1,000 1,500 331,960 300 1,740 0 15,934 2,588,024  YTD 99,918.68 696,663.01 76,139.36 18,979.06 285.00 4,909.81 6,864.16 22,950.00 1,680.00 15,545.21 0.00 450.00 5,000.00 2,203.00 100,956.46 0.00 0.00 14,456.29 3,632.44 1,133.10 2,465.00 273,335.16 0.00 1,318.10 0.00 15,934.00  Variance Percent (25,081.32) 80% (32,455.99) 96% 11,139.36 117% (3,020.94) 86% 45.00 119% (90.19) 98% (2,899.84) 70% (2,050.00) 92% 680.00 168% (1,954.79) 89% (5,000.00) (1,550.00) 23% 4,500.00 1000% (4,797.00) 31% (20,191.54) 83% (10,129.00) 0.00 0.29 100% 3,632.44 133.10 113% 965.00 164% (58,624.84) 82% (300.00) (421.90) 76% 0.00 0.00 100%  10-289-0000 FUND BALANCE 10-301-0100 MOTOR VEHICLE REV 10-302-0000 CURRENT TAXI REVENUE 10-302-0100 PRIOR YR TAX REVENUE 10-317-0000 TAX INTERESTPENALTY 10-325-0000 PRIVILEGE LICENSE 10-329-0000 INTEREST 10-331-0100 CABLEMIDEO TAXI REV. 10-331-0300 RENT - BLDGS 10-334-5000 FIRE INSPECTIONS 10-335-0000 MISCELLANEOUS 10-335-0100 CODE ENFORCEMENT 10-335-0300 MAY DAY REVENUE 10-335-0400 SENIOR GRANT 10-335-0600 SPECIAL PROJECTS 10-337-0000 FRANCHISE TAX 10-341-0000 BEER & WINE 10-344-0000 GOVERNOR'S CRIME COMMISSION GRANT 10-344-0100 NC DEPARTMENT OF INSURANCE FIRE GRANT 10-345-0000 SALES TAX 10-347-0000 ABC REVENUE 10-351-0000 COURT FEE 10-354-0000 ZONING FEE 10-359-0000 SANITATION REVENUE 10-359-0100 SANITATION OTHER 10-359-0200 SOLID WASTE DISP TAX 10-381-0000 SALEOF EQUIPMENT 10-383-0000 SALE OF FIXED ASSETS  0.00 (167,086.00)  FEES  732,376.99 (176,271.01) 81%  Revenues Totals:  2,097,194.83 (490,829.17) 81%    Budget VS Actual  TOWN OF FAIRMONT 5/15/20244:51:27 PM 10GENERAL FUND Expenses 10-410-0200 SALARIES 10-410-0500 FICA7.65% 10-410-0900 WORKERS COMP 10-410-1000 TRAINING 10-410-1100 POSTAGE/TELEPHONE 10-410-3300 DEPT SUPPLIES 10-410-5300 DUES/SUBSCRIPTIONS 10-412-0200 SALARIES 10-412-0500 FICA7.65% 10-412-0600 GROUP INSURANCE 10-412-0700 RETIREMENT 10-412-0800 401(K) 10-412-0900 WORKERS COMP 10-412-1000 TRAINING 10-412-1100 POSTAGEITELEPHONE 10-412-1600 M/R EQUIPMENT 10-412-1700 M/R VEHICLES 10-412-3100 AUTO SUPPLIES 10-412-3300 DEPT SUPPLIES 10-412-5300 DUESISUBSCRIPTIONS 10-412-7400 CAPITAL OUTLAY 10-420-0200 SALARIES 10-420-0400 PROF SERVICES 10-420-0500 FICA 7.65% 10-420-0600 GROUP INSURANCE 10-420-0700 RETIREMENT 10-420-0800 401(K) 10-420-0900 WORKERS COMP 10-420-1000 TRAINING 10-420-1100 POSTAGETTELEPHONE 10-420-1600 M/R EQUIPMENT 10-420-3300 DEPT SUPPLIES 10-420-5300 DUESISUBSCRIPTIONS 10-430-3300 DEPT SUPPLIES 10-440-0200 SALARIES 10-440-0400 PROF. SERVICES 10-440-0500 FICA7.65%  Page 2 OF15  Period Ending 4/30/2024  Description  Budget 15,300 1,170 110 0 132 3,750 322 20,784 56,299 5,609 0 6,671 2,572 952 2,000 350 100 150 100 1,000 1,101 34,000 110,904 44,278 0 3,387 12,036 5,743 2,214 149 5,000 500 250 1,000 600 75,157 3,605 3,605 71,066 22,000 5,437  MTD 1,275.00 97.55 0.00 0.00 0.00 0.00 0.00 1,372.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.17 0.00 0.00 0.00 0.00 0.00 0.00 4.17 3,262,58 0.00 248.68 1,002.80 423.16 163.13 0.00 656.34 0.00 0.00 39.98 0.00 5,796.67 0.00 0.00 5,205.42 0.00 390.86  YTD 12,750.00 975.50 110.24 0.00 113.85 3,654.01 0.00 17,603.60 54,222.59 4,148.01 0.00 6,669.77 2,571.23 952.08 920.79 143.68 0.00 60.41 10.00 930.03 1,040.39 33,990.85 105,659.83 38,526.76 0.00 2,939.14 10,028.00 4,996.96 1,926.34 149.00 4,963.76 136.00 0.00 806.35 490.00 64,962.31 3,605.00 3,605.00 60,654.40 15,351.50 4,569.60  Variance Percent 2,550.00 83% 194.50 83% (0.24) 100% 0.00 18.15 86% 95.99 97% 322.00 3,180.40 85% 2,076.41 96% 1,460.99 74% 0.00 1.23 100% 0.77 100% (0.08) 100% 1,079.21 46% 206.32 41% 100.00 89.59 40% 90.00 10% 69.97 93% 60.61 94% 9.15 100% 5,244.17 95% 5,751.24 87% 0.00 447.86 87% 2,008,00 83% 746.04 87% 287.66 87% 0.00 100% 36.24 99% 364.00 27% 250.00 193.65 81% 110.00 82% 10,194.69 86% 0.00 100% 0.00 100% 10,411.60 85% 6,648.50 70% 867.40 84%  COUNCIL Totals:  ADMINISTRATION Totals:  CLERKTotals: ELECTIONS Totals:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 10 GENERAL FUND  Page 30f15  Period Ending 4/30/2024  Description  Budget 12,036 9,217 3,553 149 500 600 1,700 3,650 3,000 2,000 100 135,008 25,000 9,500 50 50 34,600 15,000 15,000 26,600 600 14,400 500 10,405 52,505 39,125 2,993 12,036 4,324 1,667 2,084 6,100 28,000 35,000 20,000 820 152,149 454,128 40,631 132,396 74,570  MTD 1,002.80 675.14 260.28 0.00 87.62 0.00 0.00 0.00 0.00 330,11 0.00 7,952.23 974.85 0.00 0.00 0.00 974.85 2,337.00 2,337.00 0.00 0.00 0.00 0.00 0.00 0.00 3,297.54 250.58 999.60 374.52 144.38 0.00 837.07 1,955.32 528.00 928.76 93.35 9,409.12 33,460.08 2,526.75 9,025.20 4,697.79  YTD 11,030.80 7,866.84 3,032.82 148.99 97.62 136.00 1,476.83 2,906.24 687.90 2,091.44 50.00 110,100.98 23,484.97 8,616.48 0.00 0.00 32,101.45 8,852.63 8,852.63 26,600.00 0.00 0.00 58.80 0.00 26,658.80 37,304.69 2,833.02 9,996.00 4,194.20 1,602.74 2,083.84 6,933.18 29,635.63 34,260.19 16,710.04 789.70 146,343.23 434,757.13 32,899.30 108,302.40 61,025.31  Variance Percent 1,005.20 92% 1,350.16 85% 520.18 85% 0.01 100% 402.38 20% 464.00 23% 223.17 87% 743.76 80% 2,312.10 23% (91.44) 105% 50.00 50% 24,907.02 82% 1,515.03 94% 883.52 91% 50.00 50.00 2,498.55 93% 6,147.37 59% 6,147.37 59% 0.00 100% 600.00 14,400.00 441.20 12% 10,405.00 25,846.20 51% 1,820.31 95% 159.98 95% 2,040.00 83% 129.80 97% 64.26 96% 0.16 100% (833.18) 114% (1,635.63) 106% 739.81 98% 3,289.96 84% 30.30 96% 5,805.77 96% 19,370.87 96% 7,731.70 81% 24,093.60 82% 13,544.69 82%  10-440-0600 GROUP INSURANCE 10-440-0700 RETIREMENT 10-440-0800 401(K) 10-440-0900 WORKERS COMP 10-440-1000 TRAINING 10-440-1100 POSTAGE/TELEPHONE 10-440-1600 M/R EQUIPMENT 10-440-2100 RENTAL EQUIPMENT 10-440-2600 ADVERTISING 10-440-3300 DEPT SUPPLIES 10-440-5300 DUES/SUBSCRIPTIONS 10-450-0400 COUNTY COLLECTIONS 10-450-0401 TAX DISCOUNT 10-450-1100 POSTAGE/TELEPHONE 10-450-3300 DEPT SUPPLIES 10-470-0400 LEGAL FEES 10-490-0400 PROF. SERVICES 10-490-1100 POSTAGE/TELEPHONE 10-490-1500 NUISANCE ABATEMENT 10-490-3300 DEPT SUPPLIES 10-490-4500 CONTRACT SERVICES PLANNING, CODES & Totals: 10-500-0200 SALARIES 10-500-0500 FICA7.65% 10-500-0600 GROUP INSURANCE 10-500-0700 RETIREMENT 10-500-0800 401(K) 10-500-0900 WORKERS COMP 10-500-1100 TELEPHONE/FAX 10-500-1300 UTILITIES 10-500-1500 M/R BLDG. & GROUNDS 10-500-3300 DEPT SUPPLIES 10-500-3600 UNIFORMS 10-510-0200 SALARIES 10-510-0500 FICA7.65% 10-510-0600 GROUP INSURANCE 10-510-0700 RETIREMENT  FINANCE Totals:  TAXI LISTING Totals: LEGALTotals:  ZONING  BUILDINGS Totals:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 10 GENERAL FUND 10-510-0800 401(K) 5% 10-510-0900 WORKERS COMP 10-510-1000 TRAINING 10-510-1100 POSTAGE/TELEPHONE 10-510-1600 M/R EQUIPMENT 10-510-1601 MAINT AGREEMENTS 10-510-1700 M/R VEHICLES 10-510-2100 RENTAL EQUIPMENT 10-510-3100 AUTO SUPPLIES 10-510-3300 DEPT SUPPLIES 10-510-3301 GCC GRANT SUPPLIES 10-510-3600 UNIFORMS 10-510-4000 MEDICAL EXAMS 10-510-5300 DUESISUBSCRIPTIONS 10-510-5700 MISC. DRUG BUY 10-510-7400 CAPITAL OUTLAY 10-512-0200 SALARIES 10-512-0400 ROBESON COMMUNIC 10-512-0500 FICA7.65% 10-512-0900 WORKERS COMP COMMUNICATION & ADM 10-530-0200 SALARIES 10-530-0400 FIRE INSPECTIONS 10-530-0500 FICA7.65% 10-530-0800 FIREMEN PENSION 10-530-0900 WORKERS COMP 10-530-1000 TRAINING 10-530-1100 POSTAGE/TELEPHONE 10-530-1600 M/R EQUIPMENT 10-530-1700 M/R VEHICLES 10-530-3100 AUTO SUPPLIES 10-530-3300 DEPT SUPPLIES 10-530-3600 UNIFORMS 10-530-5300 DUES/SUBSCRIPTIONS 10-530-7400 CAPITAL OUTLAY 10-555-0200 SALARIES 10-555-0500 FICA7.65% 10-555-0600 GROUP INSURANCE 10-555-0700 RETIREMENT 10-555-0800 401(K)  Page 40f15 : Variance Percent 4,991.17 81% 0.44 100% 2,296.47 43% 3,975.66 84% 4,906.08 35% 0.00 100% 3,176.34 60% 693.69 81% 19,736.22 70% 128.47 98% 0.00 2,251,89 55% 749.00 (0.39) 100% 0.00 0.34 100% 107,646.24 88% 1,700.71 12% 10,955.00 75% 1,493.54 1% 0.01 100% 14,149.26 70% 17,667.27 57% 10.25 99% 1,351.64 57% 50.00 50% 0.52. 100% 145.46 97% 0.00 100% (823.19) 103% 37,990.25 24% 4,052.23 52% 1,323.22 93% (401.70) 102% (195.12) 107% 0,00 61,170.83 68% 0.00 0.00 0.00 0.00 0.00  Period Ending 4/30/2024  Déscription.  Budget 26,556 22,058 4,000 24,500 7,514 6,446 8,000 3,600 65,000 7,770 0 5,000 800 4,984 0 32,640 920,593 1,929 43,820 1,511 149 47,409 41,384 1,575 3,166 100 4,171 4,500 250 32,850 50,000 8,400 19,182 22,500 2,897 0 190,975 0 0 0 0 0  MTD 1,641.77 0.00 0.00 2,806.10 2,177.85 0.00 87.41 0.00 3,727.84 678.98 0.00 119.94 0.00 0.00 0.00 0.00 60,949.71 0.00 10,955.00 0.00 0.00 10,955.00 275.00 0,00 21.04 0.00 0.00 38.52 0.00 0.00 6,943.54 259.88 135.37 354.46 0.00 0.00 8,027.81 0.00 0.00 0,00 0.00 0.00  YTD 21,564.83 22,057.56 1,703.53 20,524.34 2,607.92 6,446.00 4,823.66 2,906.31 45,263.78 7,641.53 0.00 2,748.11 51.00 4,984.39 0.00 32,639.66 812,946.76 228.29 32,865.00 17.46 148.99 33,259.74 23,716.73 1,564.75 1,814.36 50.00 4,170.48 4,354.54 250.00 33,673.19 12,009.75 4,347.77 17,858.78 22,901.70 3,092.12 0.00 129,804.17 0.00 0.00 0.00 0.00 0.00  6%  POLICE Totals:  PUB SAFETY Totals:  FIRETotals:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 10.GENERAL FUND 10-555-0900 WORKERS COMP 10-555-3600 UNIFORMS 10-560-0200 SALARIES 10-S80.0800FICA7664 10-560-0600 GROUP INSURANCE 10-560-0700 RETIREMENT 10-560-0800 401(K) 10-560-0900 WORKERS COMP 10-560-1000 TRAINING 10-560-1300 UTILITIES 10-560-1600 M/R EQUIPMENT 10-560-1700 M/R VEHICLES 10-560-3100 AUTO SUPPLIES 10-560-3300 DEPT SUPPLIES 10-560-3301 MOSQUITO SPRAYING 10-560-3600 UNIFORMS 10-560-7400 CAPITAL OUTLAY 10-560-7401 FIRST BANKI LOAN PMT 10-560-7402 FIRST BANKI LOAN 10-580-1600 M/R EQUIPMENT 10-580-1700 M/R VEHICLES 10-580-3100 AUTO SUPPLIES 10-580-3300 DEPT SUPPLIES 10-580-4500 CONTRACT SERVICE 10-580-4502 LANDFILL 10-580-7400 CAPITAL OUTLAY 10-620-0200 SALARIES 10-620-0500 FICA 7.65% 10-620-0900 WORKERS COMP 10-620-1500 M/R BLDG & GROUNDS 10-620-1600 M/R-F PARK EQUIPMENT 10-620-1700 M/R VEHICLES 10-620-3100 AUTO SUPPLIES 10-620-3300 DEPT SUPPLIES 10-620-5700 ACTIMTIES 10-620-5800 SENIOR PROGRAMS RECREATION & PARKS Totals: 10-630-0100 LIBRARY  Page 50f15  Period Ending 4/30/2024  Description  Budget 0 0 0 92,597 7,084 12,036 12,010 1,754 5,448 250 63,500 15,000 14,779 7,350 13,500 3,000 1,375 20,496 0 0 270,179 6,500 13,765 8,500 750 212,500 40,000 500 282,515 22,326 1,708 1,164 2,000 850 1,500 500 350 5,000 7,000 42,398 14,333  MTD 0.00 0.00 0.00 6,308.48 481.69 1,002.80 818.20 131.95 0.00 0.00 6,201.20 2,818.45 3,610.14 1,538.46 1,110.22 0.00 131.80 0.00 0.00 0.00 24,153.39 0.00 1,316.00 1,391.90 0.00 5,676.67 0.00 0.00 8,384.57 1,657.36 126.80 0.00 0.00 180.00 0.00 0.00 0.00 40.00 3,529.28 5,533,44 0.00  YTD 0.00 0.00 0.00 71,862.02 5,488.32 12,030.40 9,320.45 1,449.09 5,447.76 0.00 60,489.15 16,431.11 20,959.34 6,956.54 13,012.77 0.00 1,111.89 20,495.30 0.00 0.00 245,054.14 7,359.85 11,982.57 9,613.22 42.46 174,420.65 0.00 500.00 203,918.75 19,011.96 1,454.55 1,163.44 0.00 197.63 814.30 59.21 262.63 1,052.51 8,227.25 32,243.48 14,333.00  Variance Percent 0.00 0.00 0.00 20,734.98 78% 1,595.68 77% 5.60 100% 2,689.55 78% 304.91 83% 0.24 100% 250.00 3,010.85 95% (1,431.11) 110% (6,180.34) 142% 393.46 95% 487.23 96% 3,000.00 263.11 81% 0.70 100% 0.00 0.00 25,124.86 91% (859.85) 113% 1,782.43 87% (1,113.22) 113% 707.54 38,079.35 82% 40,000.00 0.00 100% 78,596.25 72% 3,314.04 85% 253.45 85% 0.56 100% 2,000.00 652.37 23% 685.70 54% 440.79 12% 87.37 75% 3,947,49 21% (1,227.25) 118% 10,154.52 76% 0.00 100%  GARAGE Totals:  INTEREST  STREET Totals:  6%  SANITATION Totals:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM  Page 60f15  Period Ending 4/30/2024 LIBRARYT Totals:  14,333 1,000 1,000 3,500 5,500 5,000 1,500 15,500 1,000 1,000 54,865 4,400 65,483 57,662 7,000 7,000 0 196,410 6,000 6,000 2,588,024  0.00 0.00 0.00 0.00 610.00 0.00 0.00 610.00 1,000.00 1,000.00 5,247.66 0.00 0.00 4,894.00 80.25 1,581.27 0.00 11,803.18 577.25 577.25  14,333.00 1,000.00 1,000.00 3,498,48 610.00 0.00 1,500.00 5,608.48 1,000.00 1,000.00 31,720.26 4,355.00 65,482.47 49,934.00 3,469.87 3,687.58 0.00 158,649.18 4,426.99 4,426.99  0,00 100% 0.00 100% 0.00 100% 1.52 100% 4,890.00 11% 5,000.00 0.00 100% 9,891.52 36% 0.00 100% 0.00 100% 23,144.74 58% 45.00 99% 0.53 100% 7,728.00 87% 3,530.13 50% 3,312.42 53% 0,00 37,760.82 81% 1,573.01 74% 1,573.01 74% 429,891.48 83%  10-640-0100 BORDER BELT MUSEUM BORDER BELTMUSEUM Totals: 10-650-0100 FARMERS' FESTIVAL 10-650-0101 MAY DAY FESTIVAL 10-650-0102 FIREWORKS 10-650-0103 CHRISTMAS PARADE 10-655-0100 UNITED WAY  SPECIAL EVENTS Totals:  Totals:  10-660-0400 PROF. SERVICE & CODES 10-660-5300 DUES/SUBSCRIPTIONS 10-660-5400 INSURANCEBONDS 10-660-5401 RETIREE INSURANCE 10-660-5700 MISCELLANEOUS 10-660-5701 SPECIAL PROJECTS 10-660-5800 CONTINGENCY 10-690-0100 RESCUE SOUTH ROBESON RESCUETotals:  NON-DEPT. Totals:  Expenses' Totals:  159,840.94 2,158,132.52  10 GENERAL FUND Totals  (19,106.03)  (60,937:69).    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 20.POWELL BILL Revenues 20-289-0000 FUND BALANCE 20-343-0000 POWELL BILL ALLOC. 20-383-0000 SALE OF EQUIPMENT  Page 80f15  Period Ending 4/30/2024  Description  Budget 26,932 84,798 0 111,730  MTD 0.00 0.00 0.00 0.00  YTD.  Variance Percent (26,932.00) 7,455.53 109% 0.00 (19,476.47) 83%  0,00 92,253.53 0.00 92,253.53  Revenues Totals:  Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 20F POWELLBILL: Expenses 20-570-0200 SALARIES 20-570-0500 20-570-0600 GROUP INSURANCE 20-570-0700 RETIREMENT 20-570-0800 401(K) 20-570-0900 WORKERS' COMP 20-570-3300 MAINTENANCE 20-570-3301 DRAINAGE 20-570-7401 STREET SWEEPER LEASE 20-570-7403 INTEREST  Page 90f15  Period Ending 4/30/2024  Description: FICA7.65%  Budget 22,096 1,690 0 2,866 0 4,879 23,498 28,725 27,976 0 111,730 111,730  MTD 1,681.00 117.21 0.00 218.02 0.00 0.00 0.00 0.00 0.00 0.00 2,016.23 2,016.23  YTD 19,384.28 1,368.97 0.00 2,514.15 0.00 4,878.79 9,031.26 28,725.00 27,976.20 0.00 93,878.65 93,878.65  Variance, Pércent 2,711.72 321.03 81% 0.00 351.85 88% 0.00 0.21 100% 14,466.74 38% 0.00 100% 100% (0.20) 0.00 17,851.35 84% 17,851.35 84%  88%  STREET SWEEPER LEASE POWELL BILL Totals: Expenses Totals:  20,POWELLBILL: Totals  (2,016:23)  (1,625,12)    Budget Vs Actual  TOWN OF FAIRMONT 5/15/20244 4:51:27 PM 30WATER. & SEWER: Revenues 30-289-0000 FUND BALANCE 30-329-0000 INTEREST 30-335-0000 MISCELLANEOUS 30-360-0100 TRUSTCOVERNMENTAL FINANCEI LOAN 30-371-0000 WATER REVENUE 30-372-0000 SEWER REVENUE 30-372-0100 WA/SW REVENUE MISC. 30-372-0200 SEWER CONTRACT REV. 30-372-0300 SEWER CONTRACT O/M 30-373-0000 TAPS/CONNECTIONS 30-374-0000 LATE FEE REVENUE 30-375-0000 NONPAYMENT REVENUE 30-383-0000 SALE OF FIXED ASSETS  Page 11 Of15  Period Ending 4/30/2024  Description'  Budget. 0 5,000 0 0 528,908 682,703 8,000 228,900 39,000 4,000 23,000 28,000 0 1,547,511  MTD 0.00 501.96 0.00 0.00 42,467.35 56,155.08 15.00 31,883.67 4,806.12 0.00 1,860.63 2,025.64 0.00 139,715.45  YTD  Variance Percent  0.00 4,905.64 0.00 0.00 435,126.85 570,292.49 8,312.22 287,787.98 50,499.99 5,000.00 21,707.47 17,577.34 0.00 1,401,209.98  0.00 (94.36) 98% 0.00 0.00 (93,781.15) 82% (112,410.51) 84% 312.22 104% 58,887.98 126% 11,499.99 129% 1,000.00 125% (1,292.53) 94% (10,422.66) 63% 0.00 (146,301.02) 91%  Revenues Totals:    Budget Vs Actual  TOWN OF FAIRMONT 5/15/20244 4:51:27 PM 30 WATER & SEWER Expenses  Page 120f15  Period Ending 4/30/2024  Description  Budget 19,392. 0 12,526 0 35,849 7,178 8,000 56,722 85,419 0 0 0 0 225,086 255,656 20,307 60,180 35,378 13,639 5,966 500 9,000 15,550 5,000 6,500 7,000 2,500 14,750 20,000 3,100 600 475,626 35,995 7,500 2,754 12,036 4,669 1,800 479 4,000  MTD. 120.30 0.00 96.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 216.30 23,355.34 1,772.80 5,111.00 3,029.20 1,167.78 0.00 181.66 727,61 818.05 0.00 16.00 523.48 0.00 1,699.10 3,946.04 342.75 0.00 42,690.81 3,556.50 0.00 272.07 1,002.80 461.28 177.83 0.00 0.00  YTD 19,230.98 0.00 12,075.14 0.00 35,848.55 0.00 0.00 42,773.09 63,832.18 0.00 0.00 0.00 0.00 173,759.94 209,531.22 15,906.84 47,249.60 27,176.33 10,476.66 5,965.85 263.45 9,277.01 13,038.70 1,866.80 3,473.41 4,890.72 1,547.20 15,890.30 19,030.80 3,115.19 135.00 388,835,08 36,138.18 839.00 2,764.57 12,033.60 4,687.15 1,806.95 478.68 4,960.86  Variance Percent 161.02 99% 0.00 450.86 96% 0.00 0.45 100% 7,178.00 8,000.00 13,948.91 75% 21,586.82 75% 0.00 0.00 0.00 0.00 51,326.06 77% 46,124.78 82% 4,400.16 78% 12,930.40 79% 8,201.67 77% 3,162.34 77% 0.15 100% 236.55 53% (277.01) 103% 2,511.30 84% 3,133.20 37% 3,026,59 53% 2,109.28 70% 952.80 62% (1,140.30) 108% 969.20 95% (15.19) 100% 465.00 23% 86,790.92 82% (143.18) 100% 6,661.00 11% (10.57) 100% 2.40 100% (18.15) 100% (6.95) 100% 0.32 100% (960.86) 124%  30-660-0400 PROF. SERVICES 30-660-0900 PENSION EXPENSE 30-660-1500 M/R BLDG. & GROUNDS 30-660-5100 BAD DEBT EXPENSE 30-660-5400 INSURANCE/BONDS 30-560-5706 BOND 2014 INTEREST 30-660-5707 BOND 2014 PRINCIPAL 30-660-5712 TRUIST SEWER INTEREST 30-660-5715 TRUIST SEWER PRINCIPAL 30-660-5716 USDA SEWER BOND PAYOUT 30-660-5800 CONTINGENCY 30-660-5801 DEPRECIATION W/S FUND 30-660-9998 OPEB EXPENSE 30-720-0200 SALARIES 30-720-0500 FICA7.65% 30-720-0600 GROUP INSURANCE 30-720-0700 RETIREMENT 30-720-08004014, 30-720.0PO0WORAERS COMP 30-720-1000 TRAINING 30-720-1100 POSTAGE/TELEPHONE 30-720-1300 UTILITIES 30-720-1600 M/R EQUIPMENT 30-720-1700 M/R VEHICLES 30-720-2100 EQPT RENTAL 30-720-2600 ADVERTISING 30-720-3100 AUTO SUPPLIES 30-720-3300 DEPT SUPPLIES 30-720-3600 UNIFORMS 30-720-4000 MEDICAL EXAMS 30-812-0200 SALARIES 30-812-0400 PROF. SERVICES 30-812-0500 FICA7.65% 30-812-0600 GROUP INSURANCE 30-812-0700 RETIREMENT 30-812-0800 401(K) 30-812-09001 WORKERS COMP 30-812-1000 TRAINING  NON-DEPT. Totals:  W/S ADM. Totals:    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27 PM 30 WATER & SEWER 30-812-1100 POSTAGETELEPHONE 30-812-1300 UTILITIES 30-812-1600 M/R EQUIPMENT 30-812-3300 DEPT SUPPLIES 30-812-3600 UNIFORMS 30-812-5300 DUES/SUBSCRIPTIONS 30-818-0200 SALARIES 30-818-0500 FICA7.65% 30-818-0600 GROUP INSURANCE 30-818-0700 RETIREMENT 30-818-0800 401(K) 30-818-0900 WORKERS COMP 30-818-1600 M/R EQUIPMENT 30-818-1700 M/R VEHICLES 30-818-3100 AUTO SUPPLIES 30-818-3300 DEPT SUPPLIES 30-818-3600 UNIFORMS 30-818-7400 CAPITAL OUTLAY 30-822-0200 SALARIES 30-822-0400 PROF. SERVICES 30-822-0500 FICA7.65% 30-822-0600 GROUP INSURANCE 30-822-0700 RETIREMENT 30-822-08004010K) 30-822-0900 WORKERS COMP 30-822-1000 TRAINING 30-822-1100 POSTAGE/TELEPHONE 30-822-1300 UTILITIES 30-822-1600 M/R EQUIPMENT 30-822-3300 DEPT SUPPLIES 30-822-3600 UNIFORMS 30-822-5700 WETLAND MITIGATION 30-828-0200 SALARIES 30-828-0400 PROF. SERVICES 30-828-0500 FICA7.65% 30-828-0700 RETIREMENT 30-828-0900 WORKERS COMP 30-828-1600 M/R EQUIPMENT 30-828-1700 M/R VEHICLES 30-828-3100 AUTO SUPPLIES  Page 130f15  Period Ending 4/30/2024  Description  Budget 15,000 30,500 35,000 7,000 780 1,000 158,513 34,948 2,674 12,036 4,533 1,747 720 6,000 15,557 35,000 38,640 780 5,800 158,435 73,823 40,000 5,647 12,036 8,173 3,151 2,545 893 13,500 118,250 45,743 27,500 760 1,000 353,021 32,065 40,000 2,453 4,159 2,724 5,000 14,500 20,000  MTD 741.01 2,875.80 0,00 155.96 199.50 0.00 9,442.75 2,353.41 178.35 1,002.80 305.24 117.67 0.00 491.14 0.00 1,953.82 501.64 89,55 0.00 6,993.62 6,224.27 3,107.00 475.24 1,002.80 629.14 242.54 0.00 0.00 2,812.61 13,595.48 485.00 109.62 86.95 0.00 28,770.65 707.25 0.00 54.11 91.73 0.00 0.00 7,017.21 1,292.88  YTD 7,629.29 27,645.75 34,058.02 6,934.86 863.69 705.00 141,545.60 32,042.99 2,441.41 10,028.00 4,156.00 1,602.14 719.90 6,457.30 10,752.61 30,775.09 22,328.34 751.24 5,800.00 127,855.02 68,821.39 30,658.00 5,255.77 11,030.80 7,054.12 2,719.42 2,545.28 893.20 15,978.34 110,120.22 45,521.74 33,489.74 729.28 0.00 334,817.30 15,217.64 1,056.96 1,164.17 1,973.71 2,723.87 426.32 10,571.27 17,126.36  Variance Percent 7,370.71 51% 2,854.25 91% 941.98 97% 65.14 99% (83.69) 111% 295.00 71% 16,967.40 89% 2,905.01 92% 232.59 91% 2,008.00 83% 377.00 92% 144.86 92% 0.10 100% (457.30) 108% 4,804.39 69% 4,224.91 88% 16,311.66 58% 28.76 96% 0.00 100% 30,579.98 81% 5,001.61 93% 9,342.00 77% 391.23 93% 1,005.20 92% 1,118.88 86% 431.58 86% (0.28) 100% (0.20) 100% (2,478.34) 118% 8,129.78 93% 221.26 100% (5,989.74) 122% 30.72 96% 1,000.00 18,203.70 95% 16,847.36 47% 38,943.04 1,288.83 47% 2,185.29 47% 0.13 100% 4,573.68 9% 3,928.73 73% 2,873.64 86%  WA.TX. Totals:  WA. MNT. Totals:  SW, .TX. Totals:  3%    Budget VS Actual  TOWN OF FAIRMONT 5/15/2024 4:51:27F PM 30 WATER &S SEWER 30-828-3300 DEPT SUPPLIES 30-828-3600 UNIFORMS 30-828-7400 CAPITALOUTLAY 30-829-1100 POSTAGE/TELEPHONE 30-829-1300 UTILITIES 30-829-1600 M/R EQUIPMENT 30-829-3100 AUTO SUPPLIES 30-829-3300 DEPT SUPPLIES SEWER CONTRACT O & M Totals:  Page 140f15  Period Ending 4/30/2024  Description  Budgèt 13,640 800 500 135,841 5,500 13,200 2,000 15,289 5,000 40,989 1,547,511  MTD 0.00 68.65 0.00 9,231.83 442.21 1,341.31 0,00 1,292.88 0.00 3,076.40  YTD: 7,277.62 578.52 500.00 58,616.44 4,201.26 10,867.27 0.00 16,595.05 20.79 31,684.37  Vanance Percent 6,362.38 53% 221.48 72% 0.00 100% 77,224.56 43% 1,298.74 76% 2,332.73 82% 2,000.00 (1,306.05) 109% 4,979.21 9,304.63 77% 290,397.25 81%  SW.MNT. Totals:  0%  Expenses Totais:  100,422.36 1,257,113.75  3OWATERES SEWER Totals  39,293.09  144,096.23    Budget VS. Actual  Fund 40 Revenues 40-289-0000 FUNDI BALANCE 40-331-2000 FEDERAL SHARING 40-331-3000 RENT OF FIRING RANGE 40-510-5701 NARCOTIÇ/FEDERAL  FEDERAL DRUG FUNDS  Period Ending MTD $ 50.00 $ 50.00 $ 100.00 $ 100.00 $ 100.00 $  4/30/2024 VARIANCE $ $ $ $ $ $  BUDGET $ $ $  YTD $ $ $ $ $ $ $ YTD $ $ 2,645.13 $ $ 2,645.13 $ $ 100.00 $ 100.00 $ $ 2,545.13 YTD $ 827,657.26 $ 827,657.26 $ 827,657.26 $ 827,657.26 $ $ YTD $ $ $ $ $ $ $  PERCENT (50.00) (50.00) (100.00) 100.00 100.00 4/30/2024 VARIANCE $  Revenue Totals: Expenses Totals: DIfference STATE DRUGFUNDS  Expenses  $  Fund41 Revenues 41-289-0000 FUNDE BALANCE 41-331-7000 STATE DRUG FUNDS 41-510-5700 STATE DRUG FUNDS  Period Ending MTD $ 50.00 $ 50.00 $ 50.00 $ 50.00 $  BUDGET $ $ $ $  PERCENT 2,595.13 5290% 2,595.13 5290% (50.00) 200% (50.00) 200% 4/30/2024 VARIANCE  Revenue Totals: Expenses Totals: Difference  Expenses  Fund51 ARP AMERIÇAN RESCUE PLAN Revenues 51-289-0100 AMERICAN RESCUER PLAN Expenses 51-560-5700 ARP EXPENSES  Period Ending MTD  BUDGET $ 827,657.00 $ $ 827,657.00 $ $ 827,657.00 $ $ 827,657.00 $  PERCENT 100% 100% 100% 100%  Revenue Totals: Expenses Totals: Difference ECONOMIC DEVELOPMENT  Fund5 55 Revenues 55-289-0000 FUND BALANCE 55-332-0000 DAYSTAR LOAN PMTS  Period Ending MTD $ 4,000.00 $ 4,000.00 $ 4,000.00 $ $ 4,000.00 $  4/30/2024 VARIANCE $ $ (4,000.00) $ (4,000.00) $ $ 4,000.00 $ $ 4,000,00 $  BUDGET $ $ $ $ $ $  PERCENT  Revenue Totals:  Expenses  55-660-5702 ECONOMIC DEVELOPMENT 55-660-5710 GHAMIS/MPROVEMENS  Expenses Totals: Difference    Budget VS. Actual  Fund5 56 Revenyes  FEMA: 2020 AFG FIRE GRANT  Period Ending MTD  4/30/2024 VARIANCE PERCENT (3,028.10) 99% $ (10,333.33) 203,638.57 $ (13,361.43) 94% 210,490.00 $ 98% $ 210,490.00 $ 97% (6,851.43)  BUDGET $ 206,667.00 $ $ 10,333,00 $ $ 217,000.00 $ $ 215,500.00 $ $ 1,500.00 $ $ 217,000.00 $  YTO $ 203,638.57 $  56-289-0100 AFG FIRE GRANT FUND 56-289-0200 LOCAL FUNDS Expenses 56-660-5701 EQUIPMENT 56-660-5702 GRANT WRITER FEE  Revenue Totals:  5,010.00 1,500.00 6,510.00 4/30/2024 VARIANCE  Expenses Totals: Difference  Fund5 57 Revenues Expenses  SCIF 2021 LIBRARY PROJECT GRANT  Period Ending MTD  BUDGET $ 50,000.00 $ $ 50,000.00 $  YTD $ 50,000.00 $ $ 50,000.00 $  PERCENT 100% 100% 100% 100%  57-289-0100 SCIF LIBRARY PROJECT 57-660-5700 SCIF LIBRARY EXPENSES  Revenue Totals: Expenses Totals: Difference  50,000.00 $ 29,083.49 $ 50,000.00 $ 50,000.00 $ 29,083.49 $ 50,000.00 $  $ YTD $ 20,000.00 $ $ 20,000.00 $ $ 15,450.00 $ $ 4,550.00 $ $ 20,000.00 $ $ YTD $ 500,000.00 $ 500,000.00 $ 31,500.00 $  Fund 58 Revenues Expenses  NCYOUTHVIOLENCEI PREVENTION GRANT  Period Ending MTD 24,000.00 $ $ 19,450.00 $ $ 4,550.00 $ $ 24,000.00 $  4/30/2024 VARIANCE PERCENT (4,000.00) 83% (4,000.00) 83% 4,000.00 79% 100% 4,000.00 83% 4/30/2024 VARIANCE  BUDGET  58-289-0100 NCYOUTHVIOLENCEI PREVENTIONGS 24,000.00 $  Revenue Totals:  58-660-5700 NCYVP POLICE OVERTIME 58-660-5701 NCYVP EXPENSES  Expenses Totals: Difference  Fund5 59 Revenues Expenses  SCIF 2022 LIBRARY PROJECT GRANT  Period Ending MTD  BUDGET $ 500,000.00 $ 500,000.00 $ $ 31,500.00 $  PERCENT 100% 100% 100% 94% 93% 94%  59-289-0100 SCIF LIBRARY PROJECT 59-660-5700 ENGINEERING & DESIGN 59-660-5701 CONSTRUCTION 59-660-5702 GOODS/SITE WORK EXPENSES  Revenue Totals:  $ 343,500.00 $ 1,312.00 $ 322,720.82 $ $ 125,000.00 $ 116,772.72 $ 116,772.77 $ $ 500,000.00 $ 118,084.72 $ 470,993.59 $  20,779.18 8,227.23 29,006.41  Expenses Totals: DIfference  29,006.41    Budget VS. Actual  Fund 63 Revenues 63-289-0100 CDBG15-1-3518 Expenses 63-660-5700 PLANNING 63-660-5701 ADMINISTRATION  CDBG15--3158 Revenue Totals:  Period Ending MTD  4/30/2024 VARIANCE  BUDGET $ 97,000.00 $ $ 97,000.00 $ $ 25,000.00 $ $ 72,000.00 $ $ 97,000.00 $  YTD $ 97,000.00 $ $ 97,000.00 $ $ 25,000.00 $ $ 72,000.00 $ $ 97,000.00 $ $ YTD  PERCENT 100% 100% 100% 100% 100%  Expenses Totals: Difference CDBG20--3608 Revenue Totals:  Fund64 Revenues 64-289-0100 CDBG2 20-1-3608 Expenses  PeriodE Ending MTD  4/30/2024 VARIANCE  BUDGET 1,903,000.00 $ 1,903,000.00 $ 48,000.00 $ 1,903,000.00 $  PERCENT 9% 9% 9% 36% 9%  $ 178,079.00 $ (1,724,921.00) 178,079.00 $ (1,724,921.00) $ 160,599.00 $ 1,694,401.00 17,480.00 $ 178,079.00 $ 1,724,921.00  64-660-5700 SEWER BROWNSTPUMPSTATION $ 1,855,000.00 $  64-660-5701 ADMINISTRATION  30,520.00  Expenses Totals: Difference CDBG-NR21-C4013 Revenue Totals:  $ YTD $ $ $ $ YTD $ 243,225.00 $ $ 243,225.00 $ $ 31,725.00 $ $ 218,275.00 $ 250,000.00 $ (6,775.00)  Fund 65 Revenues Expenses  Period Ending MTD  4/30/2024 VARIANCE $ (950,000.00) $ (950,000.00) $ 855,000.00 $ 95,000,00 $ 950,000.00  BUDGET $ 950,000.00 $ $ 950,000.00 $ $ 855,000.00 $ 95,000.00 $ $ 950,000.00 $  PERCENT  65-289-0100 CDBG-NRZ1-C-4013 65-660-5700 C1REHABILITATION 65-660-5701 C1ADMINISTRATION  Expenses Totals: Difference  Fund6 67 Revenues Expenses  STRAPSTREAMFLOW, REHAB PROJECT  Period Ending MTD  4/30/2024 VARIANCE PERCENT (6,675.00) 97% (6,675.00) 97% 5,775.00 100% 1,000,00 100% 6,775.00 100%  BUDGET  67-289-0100 STRAPSTREAMFIOW: REHAB GRANT $ 250,000.00 $  Revenue Totals:  250,000.00 $ $ 31,725.00 $ $ 218,275.00 $ $ 250,000.00 $  67-660-5700 ENGINEERING & DESIGN 67-560-5701 STRAP DEBRIS REMOVAL  Expenses Totals: Difference    Budget VS. Actual  Funde 68 Revenues Expenses  LISCRVCRI GRANT Revenue Totals:  Period Ending MTD  4/30/2024 VARIANCE  BUDGET  YTD  PERCENT 49% 49% 40% 51% 86% 58% 50%  68-289-0100 LISCRVCRI GRANT 68-660-5700 LISCSALARY COSTS 68-560-5701 LISC CONSULTANTFEE 68-660-5702 LISC CRIM ANALYSIS SUPPLIES 68-660-5703 LISC GENERAL EXPENSES  $ 150,000.00 $ 7,275.00 $ 73,278.57 $ (76,721.43) $ 150,000.00 $ 7,275.00 $ 73,278.57 $ (76,721.43) $ 69,000.00 $ 4,775.00 $ 27,812.50 $ 41,187.50  $ 51,000.00 $ $ 25,000,00 $ 5,000.00 $  $ 26,030.00 $ $ 21,543,18 $ $ 2,899.60 $ $ (5,006.71) YTD $ $ $ $ $ $ YTD  24,970.00 3,456.82 2,100.40 71,714.72 4/30/2024 VARIANCE $ (500,000.00) $ (500,000.00) $ 483,000.00 $ 17,000.00 $ 500,000.00  Expenses Totals: Difference CDBG-17--3608 Revenue Totals:  150,000.00 $ 4,775.00 $ 78,285.28 $  Fund 69 Revenues Expenses  Period Ending MTD  BUDGET $ 500,000.00 $ $ 500,000.00 $  PERCENT  69-289-0100 CDBG-117--3608  69-660-5700 SEWER BROWNS STF PUMPS STATION $ 483,000.00 $  69-660-5701 ADMINISTRATION  17,000.00 $ 500,000.00 $  ExpensesTotals: Difference  Fund 72 Revenues 72-289-0100 VUR ARP COLLECTION: SYSTEM Expenses 72-660-5700 CONSTRUCTION 72-660-5701 ENGINEERING DESIGN 72-660-5703 ADMINISTRATIVE 72-660-5703 ENVIRONMENTAL REPORT  VUR COLECTIONSSTEMREMAE  Period Ending MTD  4/30/2024 VARIANCE  BUDGET 15,000,000.00 $ - 15,000,000.00 $ 13,001,000.00 $ $ 1,880,000.00 $ $ 94,000.00 $ $ 25,000.00 $ 15,000,000.00 $  PERCENT 2% 2% 13% 100% 2%  $ 266,000.00 $ 14,734,000.00 $ 266,000.00 $ 14,734,000.00  Revenue Totals:  $ $ 13,001,000.00 241,000.00 $ 1,639,000.00 $ $ 94,000.00 $ 25,000.00 $ $ 266,000.00 $ 14,734,000.00 $ YTD $ 150,000.00 $ $ $ 150,000.00 $ $ 2,250.00 $ $ 103,250.00 $ 52,000.00 $ 157,500.00 $ $ (7,500.00)  Expenses Totals: Difference WATER. AIA GRANT  Fund77 Revenues  Period Ending BUDGET MTD $ 150,000.00 $ $ 7,500.00 $ $ 157,500.00 $ $ 2,250.00 $ $ 52,000.00 $ 157,500.00 $  4/30/2024 VARIANCE $ (7,500.00) (7,500.00)  PERCENT 100% 95% 100% 100% 100% 100%  77-289-0100 WATER. AIA GRANT 77-289-0200 LOCAL FUNDS Expenses  Revenue' Totals:  77-660-5700 NCDEQ GRANT FEE 77-660-5702 WATER, AIA MAPPING &F PLAN  77-660-5701 GENERAL ENGINEERINGSERVICES $ 103,250.00 $  Expenses Totals: Difference    Budget VS. Actual  Fund. 78 Revenues Expenses  R.0AR.COALTION GRANT Revenue" Totals: Expenses Totals: Difference GOIDENLEAFFY20190S0 Revenue Totals:  Period Ending BUDGET MTD $ 12,500.00 $ 12,500.00 $ 12,500.00 $ 12,500.00 $  4/30/2024 VARIANCE $ (12,500.00) $ (12,500.00)  YTD $ $  PERCENT 0% 0% 17% 17%  78-289-0100 R.0.AR.COALITION GRANT 78-660-5700 R.0.A.R.YOUTH. ACTIVITIES  $ 2,100.00 $ 10,400.00 $ 2,100.00 $ $ (2,100.00) YTD $ 90,000.00 $ 90,000.00 $ $ 50,250.00 $ $ $ 11,500.00 $ $ 61,750.00 $ 28,250.00  10,400.00 4/30/2024 VARIANCE  Fund 86 Revenues Expenses  Periodi Ending BUDGET MTD $ 90,000.00 $ 90,000.00 $ $ 45,000,00 $ $ 28,000.00 $ 90,000.00 $  PERCENT 100% 100%  86-289-0100 GOLDENLEAF FUNDS 86-660-5700 ENGINEERING & DESIGN 86-560-5701 CONSIRUCIONMGMINS  (5,250.00) 112% 28,000.00 5,500.00 28,250.00 4/30/2024 VARIANCE  86-660-5702 ENVACAMENTA/PEANITING $ 17,000.00 $  68% 69%  Expenses Totals: Difference  Fund8 87 Revenues Expenses  GOLDEN LEAF PUMP STATION REHAB  Period Ending BUDGET MTD $ 69,000.00 $ 69,000.00 $ $ 35,000.00 $ 34,000.00 $ 69,000.00 $  YTD $ 69,000.00 $ $ 69,000.00 $ $ 26,250.00 $ $ 26,250.00 $ $ 42,750.00  PERCENT 100% 100% 75% 38%  87289-0100 GOLDENLEAF: 2019-236 87-660-5700 ENGINEERING & DESIGN 87-660-5701 CONSTRUCTION. ADMIN & INSPECTION $  Revenue Totals:  8,750.00 34,000.00 42,750.00  Expenses Totals: Difference