STANLY COUNTY BOARD OF COMMISSIONERS REGULAR MEETING AGENDA MARCH 16, 2015 7:00 P.M.  CALLTO ORDER & WELCOME - CHAIRMAN LOWDER INVOCATION - COMMISSIONER LAWHON APROVAJADIUSIMENISTO THE AGENDA  PLEDGE OF ALLEGIANCE  SCHEDULED AGENDA ITEMS  1. RESOLUTION OF ADOPTION FOR THE CABARRUS STANLY UNION REGIONAL  HAZARD MITIGATION PLAN  Presenter: Brian Simpson, EMS Director  2. UTILITIES- PUBLICH HEARING REGARDING THE COUNTY'S APPLICATION FOR  2015 CDBG-I FUNDS  Presenter: Donna Davis, Utilities Director  3. PRESENTATION OF THE MARTIN STARNES & ASSOCIATES AUDIT CONTRACT  FORFY2014-15  Presenter: Toby Hinson, Finance Director  4. CONSENT AGENDA  A. Minutes - Regular meeting of March 2, 2015  B. Agri-Civic Center - Request approval of budget amendment # 2015-36 C.F Finance- Request approval of the attached vehicle tax refunds D. EDC-F Request approval of an amendment to the economic incentive  agreement with Triton Glass, LLC  PUBLIC COMMENT    GENERALCOMMENTS, ANNOUNCEMENTS & COMMITTEE REPORTS  ADJOURN  The next regular meeting is scheduled for Monday, April 6th at 7:00 p.m.    Stanly County Board of Commissioners  Meeting Date: March 16, 2015 Presenter: Brian  STANIN COUNY  Simpson  Consent Agenda Regular Agenda  Presentation Equipment: Lectern PC* Lectern VCR Lectern DVD I Document Camera** Laptop*** *PCise equipped with' Windows! XP and Microsoft Office XP (including' Word, Excel, and PowerPoint), Internet connectivity and Network connectivity ** Ifyou! have need to use thel Document Camera and zoomi into a particular area, ifp possible please attachac copy oft the document with thes area indicated  Please Provide: al Brief Description ofy your Presentations format: that you need toz zoom into. AI laser light is available top pinpoint your area of projection. *** You can bring ins a laptop that will allow video out tol be connected at the lectern- set display to 60Mhz.  for County Employees.  ITEMTO BE CONSIDERED  CABARRUS STANLY UNION REGIONAL HAZARD MITIGATION PLAN  The required five (5)year update included regionalizing the plan to include Cabarrus and Union Thej plan has received federal approval pending adoption from each jurisdiction. Once all have  counties and all associated municipalities.  formally adopted by resolution, we will receive final approval ofthe plan. Please see the attached resolution and additional information related to this item.  Request approval of the resolution to formally adopt the Cabarrus Stanly Union Regional Hazard  Mitigation Plan.  Signature: Date:  Dept. Attachments:  Yes Certification of Action Certified tol beat true copy oft the action taken by the Stanly County Board of Commissioners on  No  Review Process  Approved Yes No Initials  Finance Director County Attorney County Manager Other:  Budget Amendment Necessary  Tyler Brummitt, Clerk tot the Board  Date    RESOLUTION TO. ADOPT' THE  CABARRUS STANLY UNION REGIONAL HAZARDN MITIGATION PLAN WHEREAS, the County of Stanly is vulnerable to an array oft natural hazards that can cause loss WHEREAS, the County of Stanly desires to seek ways to mitigate situations that may aggravate WHEREAS, the development and implementation of a hazard mitigation plan can result in actions that reduce the long-term risk to life and property from natural hazards; and WHEREAS, it is the intent oft the Stanly County Board of Commissioners to protect its citizens and property from the effects of natural hazards by preparing and maintaining a local hazard WHEREAS, it is also the intent of the Stanly County Board of Commissioners to fulfill its obligation under North Carolina General Statutes, Chapter 166A: North Carolina Emergency Management Act and Section 322: Mitigation Planning, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act to remain eligible to receive state and federal assistance in the WHEREAS, the County of Stanly, in coordination with Cabarrus County, Concord, Harrisburg, Kannapolis, Midland, Mount Pleasant, Stanly County, Albemarle, Badin, Locust, Misenheimer, New London, Norwood, Oakboro, Red Cross, Richfield, Stanfield, Union County, Fairview, Hemby Bridge, Indian Trail, Lake Park, Marshville, Marvin, Mineral Springs, Monroe, Stalling, Unionville, Waxhaw, Weddington, Wesley Chapel and Wingate has prepared a multi- jurisdictional hazard mitigation plan with input from the appropriate local and state officials; WHEREAS, the North Carolina Division of Emergency Management and the Federal Emergency Management Agency have reviewed the Cabarrus Stanly Union Regional Hazard Mitigation Plan for legislative compliance and have approved the plan pending the completion of NOW, THEREFORE, BE IT RESOLVED that the Board of Commissioners of the County of  ofl life and damages to public and private property; and  such circumstances; and  mitigation plan; and  event ofac declared disaster affecting the County of Stanly; and  local adoption procedures; Stanly hereby:  1. Adopts the Cabarrus Stanly Union Regional Hazard Mitigation Plan; and 2. Agrees to take such other official action as may be reasonably necessary to carry out  the proposed actions oft the Plan.  Adopted on March 16, 2015.  Janet K. Lowder, Chair Stanly County Board ofCommissioners  ATTEST:  Tyler Brummitt, Clerk    AERA Stanly County Emergency Services  201 South Second Street Albemarle, North Carolina 28001 (704)986-3650 Fax: (704)986-3653  a NCY  Date: January 20, 2015  Ref: Request for Resolution of Adoption Mayors, Administrators & Managers;  "Cabarrus Stanly Union Regional Hazard Mitigation Plan"  Ihope this letter finds you well. I am pleased to announce that we have received the letter of "Approval Pending Adoption" for our Regional Hazard Mitigation Plan submittal. This revision incorporated a regional approach toi include two ofc our surrounding counties with each respective municipality and will bei identified as the "Cabarrus Stanly Union. Hazard. Mitigation. Plan" Please let me take ai moment to thank all the representatives from each City/Town that served on the Hazard Mitigation Task Force. Itruly appreciate all the input and presence you displayed at our The last objective to secure final approval is to have all municipalities who represent this Regional plan adopt by resolution. A blank resolution is attached for your convenience. Once all are complete, A draft copy of the plan is available at: htps/Aatkinsbox.comkcomacomigleladnkveegzerlen Please submit a copy of your resolution to myself electronically; simpson@stanlycountync.gov or by fax/mail. Should you have any questions, please feel free to contact our office (704)986-3650.  meetings.  all documentation will be submitted to FEMA for final approval. also attached is the "Approval Pending Adoption" letter.  Thank you for your time and assistance.  Sincerely, Brian Simpson Director, Emergency Services    U.S. Department of Homeland Security FEMA Region IV 3003 Chamblee Tuckerl Road Atlanta, GA3 30341 FEMA  ND January 6, 2015  Mr. Chris Crew State Hazard Mitigation Officer North Carolina Emergency Management Agency 4238 Mail Service Center Raleigh, North Carolina 27699  Reference: Cabarrus Stanly Union Regional Hazard Mitigation Plan  Dear Mr. Crew:  This is to confirm that we have completed a Federal review oft the draft Cabarrus Stanly Union Regional Hazard Mitigation Plan for compliance with the Federal Hazard Mitigation Planning requirements contained in 44 CFR 201.6(b)-(d). Wel have determined that the Cabarrus-Stanly Union Regional Hazard Mitigation Plan is compliant with Federal requirements, subject to Ino order for our office to issue formal approval oft the plan, Cabarrus Stanly Union Regional Hazard Mitigation Plan must submit adoption documentation and document that the final public meeting occurred. Upon submittal of these items to our office, we will issue formal approval of Please have Cabarrus Stanly Union Regional submit ai final copy oft their Plan, without draft For further information, please do not hesitate to contact Victor Geer, ofthel Hazard Mitigation Assistance Branch, at (770)220-5659 or Linda L. Byers ofr my staff, at (770)220-5498.  formal community adoption.  the Cabarrus Stanly Union Regional Hazard Mitigation Plan.  notations and track changes.  Risk Analysis Branch Mitigation Division  k    Stanly County Board ofCommissioners  Meeting Date: March 16,2015  Presenter:  SIANIN COUNTY  2  Donna Davis  Consent Agenda' Regular Agenda  Presentation Equipment: Lectern PC* Lectern VCR Lectern DVD - Document Camera** Laptop*** *PCise equipped with' Windows XPa and! Microsoft Office XP (including Word, Excel, and PowerPoint), Internet connectivity and Network connectivity ** Ifyouh have need to use the Document Camera and zoomi intos a particular area, ifp possible please: attacha copy oft the document with the: areai indicated  Please Provide al Brief] Description of your Presentations format: that you need toz zoom into. AI laser lighti is available top pinpoint your area ofp projection. *** You can bringi inal laptopt that will allow video out tol be connected att the lectern- set display to 60Mhz.  for County Employees.  ITEMTOI BE CONSIDERED  Stanly County Utilities  Stanly County is considering applying to the North Carolina Department ofE Environment & Natural Resources (NCDENR) Division of Water Infrastructure (DWI) for Community Development Block Grant (CDBG-I) funds. In an effort to involve the citizens oft the County and obtain their comments in the planning of the community development program, Stanly County is holding a required public hearing. The purpose of the public hearing is to explain the funding categories ofthe 2015 CDBG Program and to allow the citizens of the County an opportunity to express their views concerning  community development needs and priorities.  1) Public Hearing  Signature: Date: March 10,2015  Dept. Utilities Attachments:  yes Certification of Action Certified to be at true copy oft the action taken the County Board ofCommissioners on  No X  Review Process  Approved Yes No Initials  Director Finance Budget Amendment Necessary County Attorney County Manager Other:  by Stanly  X  Tyler Brummitt, Clerk to the Board  Date    The Stanly News & Press 237 W. North Street Albemarle, NC 28001  AFFIDAVIT OF INSERTION  3  DATE:  13/15  CLASSIFICATION Display  START 3315  EDITIONS IX  NORTH CAROLINA, STANLY COUNTY AFFIDAVIT OF PUBLICATION  NOTICE OF PUBLIC HEARING COUNTY OF STANLY,  ia COMMUNITY DEVELOPMENT BLACKGRANTF FUNDING Jhe. clizens. of the Counly. of, Stanly are hereby informed that. the County s considering applyng to the. Norh, Carolina Depaitment Infrastucture of Environment & Natural Resourdes (NCDENR) DMvsion of. Water (DW). for Communitly Development Block, Grant (CDBG-) funds." Ingne effoift tol Involve the NSwuate comments Int the planping ofthed communiy velopment progrom, March the Boaid 16, 20)5 of. Commissloners, at 7:00PM at wil #s hold reguidiMsch @publld eging on Monday, In'the Commissioners' Meefing Room, 1000:N FistSieet, poard Albemdre, meeting NC280OL-meRubges ofthe publiç hearingls Ist to explainthet funding Counly, categores offi the 2015 CDBG Program.c andt to allow the clzens'dftne an opportunity to express. thelr vlews concering, communily rellglon, The Counly Sex: of nationgl, Stanly Origin, does not handicap disciminate based on ace, coloy, sthe. admisslon, accesst to; treatment or employment age, oL polfic@ InGDBG aiationh and açtivtles. Persons having, gny. questions congeming the progiam GDBG known, Progrom Persons dre urgedt withs to atlendt disablltles the publlchealng and make theiry views should çohtact the Counly. Manager, yequlng Andy special lucgs. accommoagtions gt 704:986-3600, IDD'Relay Seivice at 711, at leasti 48hours priot to the scheduled Idloma Esta Infomaclon bgo peticion. esta dsponible, Por favor,: en pongaise espanol en o contacto en cualquler con. Andy otro Lucas, CounlyManager d.7 704-986-36000en 1000NF Fist Street, Sulte 10, Albemarle, NC 28001, de dloamlento parae esta comuniçado..  Before the undersigned, a Notary Public of said County and State, duly commissioned, qualified and authorized by law to administer oaths, personally ap- peared; Sandy Selvy-Mullis, who being first duly sworn, deposes and says; that she is Publisher of a newspaper known as THE STANLYNEWS & PRESS, published, issues and entered as second class mail in the Town of Albemarle, in said County and State; that she is authorized to make this affidavit and sworn statement; that the notice or other legal advertisement, at true copy of which is attached hereto, was published in THE STANLYN NEWS & PRESS on the dates spec- ified on the copy attached and that the said newspaper in which such notice, paper, document or legal adver- tisement was published was, at the time of each and every such publication, a newspaper meeting all ofti the requirements and qualifications of Section1-597 or the General Statures of North Carolina and was aq qualified newspaper within the meaning of Section 1-597 ofthe  dévélopmenfr néeds andp prloiles.  meeting  S3 A  Janet Ki Lowder, Chatmgn!  062  Sworn to and subscribed to before me this 3 day of MaNC,2015 SNy AneR Sherry Nance, Notary Public My. Commission expires July 14, 2016  General Statures of North Carolina.  Sandy Selviy Publisher    NOTICE OF PUBLIC HEARING COUNTY OF STANLY  COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING  The citizens of the County of Stanly are hereby informed that the County is considering applying to the North Carolina Department of Environment & Natural Resources (NCDENR) Division of Water Infrastructure (DWI) for Community Development Block Grant (CDBG-1) funds. In an effort to involve the citizens of the County and obtain their comments in the planning of the community development program, the Board of Commissioners will hold a public hearing on Monday, March 16, 2015 at 7:00 PM at its regularly scheduled board meeting in the Commissioners Meeting Room, 1000 N First Street, Albemarle, NC 28001. The purpose of the public hearing is to explain the funding categories of the 2015 CDBG Program and to allow the citizens of the County an opportunity to express their views concerning community  development needs and priorities.  The County of Stanly does not discriminate based on race, color, religion, sex, national origin, handicap, age, or political affiliation in the admission, access to, treatment or employment in CDBG program and activities. Persons having any questions concerning the CDBG Program are urged to attend the public hearing and make their views known. Persons with disabilities requiring special accommodations should contact the County Manager, Andy Lucas, at 704- 986-3600, TDD Relay Service at 711, at least 48 hours prior to the scheduled meeting. Esta informacion està disponible en espanol 0 en cualquier otro idioma bajo peticiôn. Por favor, pongase en contacto con Andy Lucas, County Manager, al 704-986-3600 o en 1000 N First Street, Suite 10, Albemarle, NC 28001, de alojamiento para esta comunicado.  Janet K. Lowder, Chairman  NOTES TO PUBLISHER:  Publish once on or before Friday, March 6, 2015. Send invoice and affidavit of publication to:  Publish in the non-legal, non-classified section (block ad approximately 2. X3)  Approximate size 2X3.  Tyler Brummitt County Clerk 1000 N First Street, Suite 10 Albemarle, NC 28001    Revised 02/05/2001  Stanly County Board of Commissioners  STANIY Meeting Date: March 16, 2015 COUNIY Presenter: Toby Hinson  3  Consent Agenda Regular Agenda  ITEMTOE BE CONSIDERED  The Finance Office has received the contract from Martin Starnes & Associates to provide audit services for Fiscal Year 2014-2015. The total fees to perform this audit will be $50,500. This represents a 1% or $500 increase over last year's audit fees. This is still less than four years ago  due to staff taking on more: responsibilities.  Consider and approve the contract with Martin Starnes & Associates toj perform the FY 2014-2015  audit.  lle  Dept: Attachments:  Date: 3-11-  yes Certification of Action Certified to be at true copy oft the action taken by the County Board of Commissioners on  no  Review Process  Approved Yes No Initials  Finance Director Budget Amendment Necessary County Attorney County Manager Other:  Stanly  Nancy M. Litaker, Clerk to the Board  Date    LGC-205 (Rev. 2014) Of_  CONTRACTTO AUDIT ACCOUNTS  Stanly County, NC day of  Governmental Unit and Discretely Presented Component Unit (DPCU)ifapplicable  On this  5th  March Auditor Mailing Address:  2015  Auditor: and  Martin Starnes & Associates, CPAS, P.A. 730 13th Avenue Drive SE, Hickory, NC 28602  Hereinafter referred to as" The Auditor  Board of Commissioners Stanly County, NC  (Governing Board (s)) of  hereinafter referred tos as the Governmental Unit (s), agree as follows:  Governmental Unit (s)  The Auditor shall audit all statements and disclosures required by generally accepted açcounting principles (GAAP) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit (s) for the period individual fund statements ands schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion will be rendered in relation to (as applicable) the governmental activities, the business-type activities, the aggregate DPCU's, each major governmental and enterprise fund, and the aggregate remaining fund information (non-major 2. Atar minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with generally accepted auditing standards. The Auditor shall perform the audit in accordance with Government. Auditing Standards ifrequired by the State Single Audit Implementation Act, as codified in G.S. 159-34.Ifrequired' by OMB Circular A-133. Audits of States, Local Governments, and Non-Profit Organizations and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all associated workpapers may bes subject to review by Federal and State agencies in accordance with] Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit and/or workpapers are found in this review tol be substandard, the results oft the review may be forwarded to the North Carolina County and Multi-County Health Departments: The Offiçe of State Auditor will designate certain programs that have eligibility requirements to be considered major programs in accordance with OMB Circular A-133 for the State ofl North Carolina. The LGC will notify the auditor and the County and Multi-Health Department of these programs. A County or a Multi-County 3. Ifan entity is determined to be a component of another government as defined by the group audit standards- the entity's auditor will make a good faith effort to comply in a timely manner with the requests of the group auditor in accordance with AU-6 4. This contract contemplates an unqualified opinion being rendered. The audit shall include such tests of the accounting records and such other auditing proçedures as are considered by the Auditor to be necessary in the circumstances. Anylimitations or restrictions ins scope which would] lead toaqualification should bef fullyexplainedi inan attachment to this contraçt. 5. If this audit engagement is subject to the standards for audit as defined in Govermment Auditing, Standards, 2011 revisions, issued by the Comptroller General oft the United States, then by accepting this engagement, the. Auditor warrants that hel has met ther requirements for aj peer review and continuing education as specified in Government. Auditing Standards, The Auditor agrees to provide a copy of their most recent peer review report regardless of the date of the prior peer review report to the Governmental Unit and the Secretary of thel LGC prior to the execution of the audit contract (See Item 22). Ifthe audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit without first contacting the Secretary oft thel LGC for a peer review analysis that may resulti in additional contractual requirements. If the audit engagement is not subject to Government Accounting Standards or if finançial statements are not prepared in accordance with GAAP and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why 6. Itis agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to the State and Local Government Finance Division (SLGFD) within four months of fiscal year end. Audit report is due on: contract along with a written explanation oft the delay must be submitted to the Secretary oft the LGC for approval.  beginning  July1, 2014  and ending  June 30, 2015  The non-major combining, and  government. and enterprise funds, the internal service fund type, and the fiduciary fund types).  State Board ofCPA Examiners (NC CPA Board).  Health Department may be selected to audit any oft these programs as major.  $600.41 $600.42.  in an attachment..  October 31, 2015  Ifit becomes necessary to amend this due date or the audit fee, an amended    Contract to Audit Accounts (cont.)  Stanly County, NC  Name of Governmental Unit and Discretely Presented Component Unit's (DPCU) ifa applicable  7. Iti is agreed that generally accepted auditing. standards include a review of the Governmental Unit's systems ofi internal control and accounting as same relates to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor will make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his findings, together with his recommendations. for improvement. That written report must include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). 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. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit until the invoice has been approved by the Secretary of the LGC. (This also includes any progress billings.)[G.S. 159-34 and 115C-447] All invoices for Audit work must be submitted by email in PDF format tot the Secretary of the LGC for approval. The invoices must be sent to: simoseénctrcaucrcom, Subject line should read "Invoice - [Unit Name). Thel PDF invoice marked. 'approved" with approval date will be returned by email to the Auditor to present to the Governmental Unit for payment. Approval is not required on contracts and invoices for system 9. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit shall pay to the Auditor, upon approval by the Secretary. of the LGC, the following fee, whichi includes any cost the. Auditor may incur from work paper or peer reviews or any other quality, assurance program required by third parties (Federal and State grantor and oversight Year-end bookkeeping assistance - [For audits subject to Government. Auditing Standards, this is limited to bookkeeping services  The Auditor shall fileac copyoft that report with the Secretary oft the LGC.  improvements and similar services ofai non-auditing nature.  agencies or other organizations) as required under the Federal and State Single Audit Acts:  permitted by revised. Independence. Standards]  Audit_ $45,800  Preparation of the annual financial statements $4,700  Prior tos submission oft the completed audited financial report, applicable compliance reports and amended contract (ifi required) the Auditor may submit invoices for approval for services rendered, not to exceed" 75% of the total of the stated fees above. Ifthe current contracted: fee is not fixed in total, invoices for services rendered may be approved for up to 75% oft the prior year audit fee. The75% 10. If the Governmental Unit has outstanding revenue bonds, the Auditor shall include documentation either in the notes to the audited financial statements or as a separate report submitted to the SLGFD along with the audit report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor should be aware that any other bond compliance statements or additional reports required in the authorizing bond documents need to be submitted to the SLGFD simultaneously with the Governmental Unit's audited financial statements unless otherwise specified int the bond documents. 11. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include but not be limited to the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the client or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board as soon as 12. Ifthea audit firmi is required by thel NC CPA Board or the Secretary of the LGC tol have a pre-issuance review of their audit work, there must be a statement added to the engagement letter specifying the pre-issuance review including a statement that the Governmental Unit will not be billed for the pre-issuance review. The pre-issuance review must be performed prior to the completed audit being submitted to the LGC. The pre-issuance report must accompany the audit report upon submission to the 13. The Auditor shall electronically submit the report of audit to the LGC when (or prior to) submitting the 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 SLGFD by any interested parties. Any subsequent revisions to these reports must be sent to the Secretary of the LGC. These audited financial statements are used in the preparation of official statements for debt offerings (the Auditors' opinion is not included) by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and other lawful purposes of the Governmental Unit without subsequent consent oft the  cap for interim invoice approval for this audit contractis is $37,875  ** NA if noi interim billing  practical after the close oft the accounting period.  LGC.    Contract to Audit. Accounts (cont.).  Stanly County, NC  Name of Governmental Unit and Discretely Presented Component Unit's (DPCU) if applicable  Auditor. Ifiti is determined by the LGC that corrections need to be made to the Governmental Unit's financial statements, they Ifthe OSA designates certain programs to be audited as major programs, as discussed ini item #2, a turnaround document and a Thel LGC's process for submitting contracts, audit reports and Invoices is subject to change. Auditors should use the submission process in effect at the time of submission. The most current instructions will be found on our website: 14. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary, under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be varied or changed toi include the increased time and/or compensation as may be agreed upon by the Governing Board and the. Auditor 15. Ifan approved contract needs to be varied or changed for any reason, the change must be made in writing, signed and dated by all parties and pre-audited ift the change includes a change in audit fee. This document and a written explanation oft the change must be submitted by email in PDF format to the Secretary oft the LGC for approval. The portal address to upload your amended contract and letter of explanation documents is pnstrsiataleplens No change shall be effective unless 16. Whenever the Auditor uses an engagement letter with the Governmental Unit, Item #17 is to be completed by referencing the engagement letter and attaching a copy of the engagement letter to the contract to incorporate the engagement letter into the contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract will control. Engagement letter terms are deemed to be void unless the conflicting terms of this contract are specifically deleted in Item #23 ofthis contract. Engagement letters containing indemnification clauses will not be approved by the LGC. 17. Special provisions should bel limited. Please lista any special provisions in an attachment. See attached engagement letter. 18. A separate contract should not be made for each division to be audited or report tol be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. Ifa separate report is not issued and the DPCU is included in the primary government: audit, the DPCU must be named along with the parent government on this audit contract. Signatures from the DPCU Board chairman 19. The contract must be executed, pre-audited, physically signed by allj parties including Governmental Unit and Auditor signatures and submitted in PDF format to the Secretary of the LGC. The current portal address to upload your contractual documents is instructions to submit contracts and invoices for approval as of April, 2014. These instructions are subject to change. Please 20. The contract is not valid until iti is approved by the LGC Secretary. The staff of the LGC: shall notify the Governmental Unit and 21. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless 22. Municipal & County Contracts: The Auditor acknowledges that any private employer transacting business in this State who employs 25 or more employees in this State must, when hiring an employee to worki in the United States, use E Verify to verify the work authorization of the employee in accordance withl N.C.G.S. $642 26(a). The Auditor acknowledges further that anys such private employer and its subcontractors must comply with all of the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes (North Carolina's E-verify law), and that such private employer has a duty under the law to ensure compliance by its subcontractors. The Auditor further acknowledges that this contract is oft the type governed by S.L.2013-418, which makes it unlawful for a local. government to enter into certain types of contracts unless the contractor and its subcontractors comply with North Carolina's E-verify law, and that failure to comply with such law could render this contract void. The Auditor hereby covenants, warrants and represents fori itselfandi its subcontractors that with respect to this contract the Auditor and its subcontractors shall comply with the provisions ofl North Carolina's E-verify law and that failure to comply with 23. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be  should be provided within three days ofnotification unless, another time frame is agreed to by the LGC.  representation letter addressed tot the OSA: shall be: submitted to thel LGC. htps/yww.nctreasurercomelg/PagesudlieFomsand.Resoures.aspx  approved byt the Secretary ofthel LGC, the Governing Board, and the Auditor.  and finance officer also mustl bei included on this contract.  pnirsatdepiens  Electronic signatures are not accepted at this time. Included with this contract are  check thel NC Treasurer's web site at wwwnctreasurer.com: for the most recent instructions. Auditor of contract approval by email. The audit should not be started before the contract is approved. entered into in accordance with the procedure set out herein and approved by the Secretary of the LGC.  such laws shall be deemed a breach of this contract and may render this contract void.  deleted: (See Item 16 for clarification).    Contract to. Audit Accounts (cont.).  Stanly County.NC  Name ofGovernmental Unit and Discretely Presented Component Unit's (DPCU)ifapplicable  Communication regarding audit contract requests for modification or official approvals will bes sent to the  email addresses provided in the spaces below. Martin Starnes & Associates, CPAS, P.A. By Amber Y. McGhinnis, Audit Manager Authorized Audit firm representative name: Type or print Qwlylni Signature of aythorized auditi firm representative amcghinnis@martinstarnes.com Email Address of Audit Firm: Date March 5, 2015 Governmental Unit Signatures: By Janet K. Lowder, Chair Mayor /C Chairperson: Type or print name and title Signature of Mayor/Chairperson of governing board  Audit Firm Signature: Name of Audit) Firm  Unit Signatures (continued): By N/A Chair of Audit Committee- Type or printi name N/A Signature of Audit Committee Chairperson Date NIA "Govermmenta! Unitl has no audit committee, this section should be marked "N/A." PRE-AUDIT CERTIFICATE: Required by G.S.1 159-28 (a) Thisi instrument has been preauditedi int ther manner requiredby TheLocal Government Budget and] Fiscal Control Act or byt the School Budget andl Fiscal Control Act. Additionally, the datei ist the datet this audit contract was approved by the governing By Toby Hinson, Finance Director Governmental Unit! Finance Officer: Type or print name  following  body.  Finance Officer Signature inson@stanycounynegow Email, Address of Finance Officer (Pre-audit Certificate must be dated.)  Date_ By N/A N/A Date N/A  DPCU Chairperson: Type or print name and title Signature of Chairperson of DPCUifapplicable  Date_ 159-34(a) N/A  Date Governing Body_Approved. Audit Contract- -G.S. Board Approval Date- - Primary Government Board Approval Date- DPCU    KWH  Koonce, Wooten & Haywood,LLP  CERTIRED PUBLIC/ ACCOUNTANTS  SYSTEM REVIEW REPORT  May22,2012  Martin, Starnes & Associates, CPAS, PA and the Peer Review Committee, North Carolina Association of Certified Public Accountants  Wel have reviewed the: system of quality control for the accounting and auditing practice ofl Martin, Starnes & Associates, CPAs, PA (he firm) in effect for the year ended December 31,2011. Our peerreview was conducted in accordance with the Standards forl Performing andl Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The firmi is responsible for designing as system of quality control and complying with itto provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Ourresponsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System As required by the standards, engagements selected for review included engagements performed under the Govermment Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Martin, Starnes & Associates, CPAS,PA, ineffect for the year ended December 31,2011,has! been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficieney(ies)orfal. Martin, Starnes & Associates, CPAS, PA  Review are described in the standards at wwacpotypaummir,  has received a peer review rating of pass.  Koorca, wobu Haywiad, LLP Koonce, Wooten & Haywood, LLP  Ralelgh 4060 Barrett Drive Post Office Box 17806 Rateigh. North Carolina 27619 919 782 9265 919 783 8937 FAX  Durham 3511 Shannon Road Suite 100 Durham, North Carolina 27707 9193 3542584 9194 4898183FAX  Pittsboro 10 Sanford Road Post Office Box 1399 Pittsboro, North Carolina 27312 9195426000 9195425764FAX    Stanly County Board of Commissioners  Meeting Date: March 16, 2015 Presenter: Chairman  L  STANIN COUNIY  Lowder  Consent Agenda Regular Agenda  Presentation Equipment: Lectern PC* Lectern VCR Lectern DVD - Document Camera** Laptop*** *PCise equipped with' Windows XP: and Microsoft Office XP (including Word, Excel, and PowerPoint), Internet connectivity and Network connectivity ** Ify you have need tou use the Document Camera and: zoom into a particular area, if possible please attacha copy of the document with thes areai indicated  Please Provide a BriefDeseription of your Presentations format:_ that you need toz zoomi into. AI laser lighti is available top pinpoint your area ofp projection. *** You can bringi in: a laptop that will allow video out tol be connected att thel lectern- set display to 60Mhz.  for County Employees.  ITEM TO BE CONSIDERED  CONSENT AGENDA  A. Minutes - Regular meeting of March 2, 2015  B. Agri-Civic Center- = Request approval of budget amendment # 2015-36 Finance - Request approval of the attached vehicle tax refunds  D. EDC-F Request approval of an amendment to the economic incentive agreement with Triton  Glass, LLC  Request approval of the above items.  Signature: Date:  Dept. Attachments:  Yes Certification of Action Certified to be a true copy oft the action taken by the Stanly County Board of Commissioners on  No  X  Review Process  Approved Yes No Initials  Finance Director County Attorney County Manager Other:  Budget Amendment Necessary  Tyler Brummitt, Clerk to the Board  Date    4A  STANLY COUNTY BOARD OF COMMISSIONERS REGULAR MEETING MINUTES MARCH2, 2015  COMMISSIONERS PRESENT:  Tony Dennis, Vice Chairman Peter Asciutto Joseph Burleson T. Scott Efird Bill Lawhon Gene McIntyre  COMMISSIONERS ABSENT: STAFF PRESENT:  Janet K. Lowder, Chairman Andy Lucas, County Manager Jenny Furr, County Attorney Tyler Brummitt, Clerk  CALLTOORDER  The Stanly County Board of Commissioners (the "Board") met in regular session on Monday, March 2, 2015 at 7:00 p.m. in the Commissioners Meeting Room, Stanly Commons. Due to the absence of Chairman Lowder, Vice Chairman Dennis called the meeting to order then gave the  invocation and led the pledge of allegiance. APPROVAL/ADJUSTMENTSTOTHE AGENDA  Vice Chairman Dennis requested that two additional items be added to the agenda: Item # 4- City of Locust Economic Development Infrastructure Grant and Item # 5 = Resolution Recognizing North Carolina's State Park System One Hundred Year Anniversary. The consent  agenda was then listed as Item #6.  By motion, Commissioner Mcintyre moved to approve the agenda as amended and was ITEM #1- PROCLAMATION RECOGNIZING THE MONTH OF APRIL 2015 AS SEXUAL ASSAULT  seconded by Commissioner Efird. Motion passed by unanimous vote.  AWARENESS MONTH  Presenter: Donna Miller, Executive Director of the Esther House  Ms. Miller was in attendance to request the Board's consideration and approval of the proclamation. Commissioner Mcintyre read the proclamation then moved to approve its  Page1of4    adoption. His motion was seconded by Commissioner Lawhon and the motion passed by a 6-  Ovote.  See Exhibit A Proclamation  "Sexual Assault Awareness Month April 2015"  ITEM #2 2- AUTHORIZING RESOLUTION OF SUPPORT FOR CAROLINAS HEALTHCARE SYSTEM'S  URGENT CARE RURALI HEALTH FACILITY PROJECT Presenter: Andy Lucas, County Manager  The Economic Development Commission recommended the County support Carolinas Healthcare System in applying for a building re-use grant from the NC Department of Commerce for a new urgent care facility in Albemarle, NC. The County will provide e a financial match of $5,000 with the hospital planning to invest an estimated $2,465,000 and create nine  (9) new. jobs to provide urgent care medical serviçes.  Commissioner McIntyre moved to approve the resolution of support for the building re-use application and the County's financial match commitment of $5,000. His motion was seconded  by Commissioner Burleson and carried by unanimous vote.  See Exhibit B  Authorizing Resolution by Stanly County  TEMB3-APPOINTMENT TOTHE ENVIRONMENTAL AFFAIRS BOARD (EAB)  Presenter: Andy Lucas, County Manager  Current Board member Mark McCarter's term expired on November 30, 2014 and he has agreed to serve again if reappointed. It was the request of the EAB that Mr. McCarter be  reappointed to serve a second term until February 1, 2018.  Commissioner Burleson moved to reappoint Mr. McCarter which was seconded by  Commissioner Efird. The motion passed witha6-Ovote.  ITEM# #4- CITY OF LOCUST-E ECONOMICDEVELOPMENT INFRASTRUCTURE GRANT  Presenter: Andy Lucas, County Manager  The City of Locust sought a one-time grant in the amount of $1,275 to assist with covering the infrastructure needed for an economic development related project. These funds would be  covered by expenditure efficiencies in the contingency program budget.  Page 2 of4    By motion, Commissioner Lawhon moved to approve the one-time grant of $1,275 to the City ofLocust. His motion was seconded by Commissioner Mcintyre and passed by unanimous vote. ITEM # 5 - RESOLUTION = NORTH CAROLINA'S STATE PARK SYSTEM ONE HUNDRED YEAR  ANNIVERSARY  Presenter: Andy Lucas, County Manager former County Commissioner Lindsey Dunevant.  For Board consideration, the County Manager presented the resolution below at the request of  Commissioner Mcintyre moved to approve the resolution as presented and was seconded by  Commissioner Efird. Motion carried by a 6-Ovote.  See Exhibit C Resolution  North Carolina's State Park System One Hundred Year Anniversary  TEM#6- CONSENT AGENDA Presenter: Vice Chairman Dennis  A. Minutes- Special meeting on February 10, 2015 and regular meeting of February 19, 2015 B. Finance Request acceptance of the Monthly Financial Report for Seven Months Ended  January 31, 2015  .S SCUSA Transportation - Request approval of budget amendment D. Health Dept. = Request approval of budget amendment # 2015-35  #2015-34  E.S Sheriff's Dept. - Request adoption of the Stanly County Detention Center Medical Plan Commissioner Mcintyre moved to approve the consent agenda as presented. Motion was  seconded by Commissioner Efird and passed by unanimous vote.  PUBLIC COMMENT-None  GENERAL COMMENTS & ANNOUNCEMENTS  Commissioner Burleson read a prepared statement noting that he had recently toured the jail with Sheriff Burris, and while there several officers thanked him for the funding provided by the Board for new uniforms. On February 23'd, he and Commissioner Asciutto toured several school facilities with Superintendent Dr. Griffin, Finance Director Billy Josey, and Maintenance Director Todd Bowers. Based on the current condition of the schools, Commissioner Burleson felt there were no repair / maintenance items in need of immediate attention. He then  Page 3 of4    outlined various expenditures and decisions made by the School Board in previous years which he felt were unnecessary and again reiterated his opposition to the School Board's proposed Commissioner Mcintyre voiced his concerns with the School Board's plans to close several community schools stating that he had grown up in a community school, was a parent of two children that attended community schools and had served as an administrator as well. He noted the benefits of community schools which include more parent /family participation and community support. Lastly, he stated his opposition to the County providing financial support to Stanly Community College's proposed culinary school due to it being in competition with  plans.  local restaurants.  Commissioner Efird thanked everyone in attendance and encouraged citizens to continue to participate in the county commissioners, school board and town meetings in order to stay Commissioner Asciutto reiterated the need for the reinstatement of lottery funding to counties in order to use these funds for school capital projects. After his recent tour of several community schools, he stated conçerns with overall school safety, safety issues with both Norwood and Oakboro schools and stated that if the community schools are to remain open  informed on local issues.  the County and School Board have an obligation to maintain them.  Commissioner Lawhon urged citizens to contact the School Board and County Commissioners with their concerns related to the schools proposed plans and to remain respectful of each  other in doing SO.  Vice Chairman Dennis agreed with Board member's previous comments and asked that  everyone work together to reach a resolution on the issue.  ADJOURN  There being no further discussion, Commissioner Lawhon moved to adjourn the meeting and was seconded by Commissioner Efird. Motion carried by unanimous vote at 7:40 p.m.  Janet K. Lowder, Chairman  Tyler Brummitt, Clerk  Page 4 of4    o,  Stanly County Board of Commissioners  STANIN Meeting Date: March 16, 2015  Presenter: Andy Lucas  CNY  X48 Consent Agenda Regular Agenda  Presentation Equipment: Lectern PC* Lectern VCR Lectern DVD Document Camera** Laptop*** *PCise equipped with' Windows XPa and Microsoft Office XP (including Word, Excel, and PowerPoint), Internet connectivity andl Network connectivity ** Ifyoul have need to use the Document Camera and zoomi into a particular area, ifp possible please attach: a copy oft the document with the: areai indicated  Please Provide a Brief Description ofy your Presentations format: that you needt toz zoomi into. Al laser lighti is available to pinpoint your area of projection. *** You can bringi ina a laptopt that will allow video out tol be connected: att the lectern - set display to6 60Mhz.  for County) Employees.  ITEMTO BE CONSIDERED  Accept $9,566 donation from the Friends of the. Agri-Civic Center to purchase the following items for the Agri-Civic Center: Portable screen, Transport chair, outdoor picnic tables, outdoor  benches for patio, and lectern with wireless microphone for lobby.  Amend Agri-Civic Center revenue and expense budget to receive funds from FACC and purchase  the above listed items.  Dept. Agri-Civic Center  Cacice 3, YAE  Signature: Date: 12/9/14  Attachments:  yes Certification of Action Certified tol be a true copy oft thea action taken by the Stanly County Board of Commissioners on  No  Review Process  Approved. Yes No Initials  Finance Director County Attorney County Manager Other:  Budget Amendment Necessary  Tyler Brummitt, Clerk tot the Board  Date    Revised 07/07/2003  AMENDMENT NO: 2015-36  STANLY COUNTY-BUDGET AMENDMENT  BE IT ORDAINED byt the Stanly County Board of Commissioners that thet following amendment be made  to the annual budget ordinance for the fiscal year ending June 30, 2015: Toa amend the General Fund, the expenditures are to be changed as follows:  CURRENT BUDGETED INCREASE AMOUNT (DECREASE) AMENDED $ 4,000 $ 9,566 $ 13,566  FUND/DEPART ACCOUNT NUMBER 110.6160  ACCOUNT DESCRIPTION  AS  NUMBER  261.000 Departmental Supplies  TOTALS  $  4,000 $  9,566 $ 13,566  This budget amendment is justified as follows: various items. This will resulti in a net increase  To amend the Agri-Civic Center's budget with a donation from the Friends of the Agri-Civic Center to purchase budget. To provide the additional revenue for the above, thet following revenues willl be increased. These revenues have already been received or are verified they will be received in this fiscal year.  $ 9,566 in expenditures and other financial use to the County's annual  CURRENT BUDGETED INCREASE AMOUNT (DECREASE) AMENDED $ $  FUND/DEPART ACCOUNT NUMBER 110.3616  ACCOUNT DESCRIPTION  AS 9,566 9,566  NUMBER 840.10 Donations  9,566 $ 9,566 $  TOTALS  SECTION:2. Copies oft this amendment shall be furnished tot the Clerk of the Board of Commissioners,  Budget Officer, and to the Finance Director.  Adopted this_  day of  20_  Verified by the Clerk oft the Board_ 4E  3helis "Date 3-1-15 Date Date  Posted by Journal No. Date  Reviewed by County Manager  3/10/2015 11:32AM  BA2015-36    Revised 10/19/2007  Stanly County Board of Commissioners  STANIY Meeting Date: March 16, 2015  COUNIY  46 Consent Agenda Regular Agenda  Presenter: Consent Agenda  ITEM TOI BE CONSIDERED  Please see the attached February 2015 refund report from the North Carolina Vehicle Tax System for taxpayers due vehicle refunds over $100 which requires Board of Commissioners approval.  Consider and approve the attached vehicle tax refunds.  Signature: p Date: 3-10-15  Dept: Attachments:  yes Certification of Action Certified to be a true oft the action taken the copy County Board of Commissioners on  no  Review Process  Approved Yes No Initials  Finance Director County Attorney County Manager Other:  by Stanly  Budget Amendment Necessary  Tyler Brummitt, Clerk tot thel Board  Date    U  & -  a    Stanly County Board of Commissioners  TANY Meeting Date: March 16, 2015  4D  Presenter:  COUNIY  Consent Agenda Regular Agenda  Presentation Equipment: L Lectern PC* Lectern VCR Lectern DVD - Document Camera** Laptop*** *PCise equipped with Windows XP and Microsoft Office) XP( (including' Word, Excel, and PowerPoint), Internet connectivity and Network connectivity ** Ifyou! have need to use thel Document Camera and: zoomi into aj particular area, ifp possible please attacha a copy oft the document with thes areai indicated  Please Provide a Brief Description ofyour Presentations format: that you need toz zoom into. Al laser lighti is available top pinpoint your area of projection. *** You can bring ina a laptop that will allow video out to be connected att the lectern- set display to 60Mhz.  for County Employees.  ITEM TO BE CONSIDERED AMENDMENTTOTHE TRITON GLASS, LLC  ECONOMIC DEVELOPMENT COMMISSION ECONOMICINCENTIVE AGREEMENT FOR  For your information, enclosed is a copy of the original executed Performance Agreement and a copy of the proposed Performance Agreement Amendment #1, which changes the incentive  payment date from March 2015 to March 2016.  Request the Board approve, modify or deny the amendment  Dept. Attachments:  FAh  Date:  2ll6  Yes X Certification of Action Certified to be a true oft the action taken the Stanly copy County Board of Commissioners on  No  Review Process  Approved Yes No Initials  Finance Director County Attorney County Manager Other:  by  Budget Amendment Necessary  Tyler Brummitt, Clerk tot the Board  Date    FLECOPY  PERFORMANCE AGREEMENT: BETWEEN STANLY COUNTY, NC, THE CITY OF  ALBEMARLE, NC. AND TRITON GLASS, LLC  STANLY COUNTY:  Stanly County Board of Commissioners 10001 North First Street, Suite 10 Albemarle, NC 28001 City of Albemarle 1441 North Second Street POI Box 190 Albemarle, NC 28001 Triton Glass, LLC 232 South First Street Albemarle, NC: 28001  CITY OF ALBEMARLE:  COMPANY:  This agreement made and entered into this the 174h day of June 2014 by and among the County of Stanly, a body politic and corporate oft the State ofNorth Carolina (appearing hereinafter as "County"), the City of Albemarle, a municipal corporation of the State of North Carolina (appearing hereinafter as "City"), and Triton Glass, LLC, a North Carolina Limited Liability Corporation, licensed to do business within the United States and North Carolina (appearing  hercinafter as "Company").  WITNESSETH  THAT WHEREAS, the County and City have offered to the Company an inducement package as WHEREAS, but for the offer of incentives the Company would not be expanding its facility within WHEREAS, the Company has agreed to meet and continue mecting the minimum investment and NOW, THEREFORE, the parties hereto in consideration oft these mutual covenants and agreements  hereinafter set forth; and Stanly County; and  employment requirements as hereinafter set forth; passing from each to the other do hereby agree as follows:  1. INDUSTRIAL INVESTMENT AND EMPLOYMENT AGREEMENT  A. PROJECT SCOPE: The Project is described in Exhibit A, which is attached hereto and B.I INVESTMENT: The Company shall invest a minimum $2,200,000 in taxable real and business personal property in addition to its January 1, 2014 Stanly County real and business personal property tax assessment (hereinafter referred to as "Investment") in accordance with "Schedule A - Project Temper Property Tax Calculations New Capital Investment," which is attached hereto and incorporated herein by reference. The Company shall maintain the following cumulative taxable  incorporated herein by reference.    investments [also specified in Schedule A - Project Temper Property Tax Calculations - New Capital Investment for a period ofat Icast five (5) years through andi including 2019:  Total Investment as of. January 1,2015: $225,000 Total Investment as of January 1,2016: $250,000 Total Investment as of. January 1,2017: $700,000 Total Investment as of January 1,2018: $2,175,000 Total Investment as of. January 1,2019: $2,200,000  Iftotal increase of taxable investment shall fall below the minimum investment levels due to depreciation or removal of equipment as assessed by the Stanly County Tax Assessor, the amount ofthe following annual installment payment will be reduced using the pro-rata formula set forth on the attached "Schedule B - Reduction Formula", which is attached hereto and incorporated herein by reference, until such time as the Company onçe again meets at least 100%ofboth the investment C.EMPLOYMENT: The Company shall employ the equivalent oft twenty three (23), new full-time employees in accordance with "Schedule C- Project Temper Employment Schedule," which is attached hereto and incorporated herein by reference, in addition to the number of Company employees existing as of March 31*t, 2014. The Company shall maintain the following cumulative employment totals [also specified in Schedule C - Project Temper Employment Schedule] for a  and employment goals.  period ofat least five (5): years through and including 2019.  Total Additional New Full-Time Employees as ofJanuary 1,2015: Total Additional New Full-Time Employees as of. January 1,2016: Total Additional New Full-Time Employees as ofJ January 1,2017: Total Additional New Full-Time Employees as of. January 1,2018: Total Additional New Full-Time Employees as of January 1,2019:  2 8 20 22 23  Employees counted toward this total shall include new employees of the Company with al hire date of April 1", 2014 or later, provided such employees are located in Stanly County on a full time basis. Employees of the Company will be eligible to participate in Company sponsored health insurance and retirement programs. Proof of employment shall be provided in the form ofa NCUI 101 or equivalent state form or notarized statement from an officer within the Company and be veritiable with the North Carolina Department of Commerce. For purposes oft this section "twenty three (23) full-time employees" shall be defined as twenty three (23) actively employed individuals and shall not include vacant positions for which the Company is actively or otherwise recruiting. It is understood that vacancies occur and that when such occur the Company will immediately, or as If the total number of new full time employees falls below the minimum levels as specified in "Schedule C - Project Temper Employment Schedule," the amount of the annual installment payment will be reduced using the pro-rata formula set forth on the attached "Schedule B - Reduction Formula", which is incorporated herein by reference, until such time as the Company D.GRANT PARTICIPATION: The Company agrees to partner, through the commitment to create new jobs, with the City, the County and other applicable agencies to apply for grants in order to facilitate the successful completion of this project. The Company agrees to meet with program  soon asi is reasonably possible thereafter, fill the vacancy.  once again meets at least 100%0 ofboth the investment and employment goals.    representatives, and to participate in the grant request process as necessary to secure the required funding. The Company shall be liable for, or required to, provide a financial contribution in order E.STATUTORY COMPLIANCE: The Company understands that the County's participation is  tos secure said funding for building improvements.  contingent upon compliance with N.C. General Statute 158-7.1.  2. INDUCEMENT PACKAGE A. COUNTY COMMITMENT  COUNTY INDUCEMENT GRANT: The County shall provide to the Company an inducement to offset the Company's investment in an amount equal to 65% of County taxes otherwise payable on the assessed value of the investment made in accordance with Schedule A - Projcct Temper Property Tax Calculations - New Capital Investment over a five (5) ycar period. The first installment shall occur during March of the 2015 calendar ycar upon receipt of proof that the minimum new employment (based on the fourth quarter = ending December 31", 2014) and investment numbers appearing in Section I above have been met in accordance with Schedule A - Project Temper Property Tax Calculations - New Capital Investment and Schedule C - Project Temper Employment Schedule and that all past and current local property taxes on the real and business personal property owned by the Company and located within Stanly County have been paid. Proof ofi investment shall be the records of the County Tax Assessor. Proof of tax payment shall be a verified copy ofa tax receipt from the County Tax Collector. Proof of employment shall be al NCUI 101 or equivalent state form or a notarized statement by an officer within the Company. Subsequent annual installments will occur during the month of March for the term of this Agreement, provided proof of payment of all property taxes and verification of employment and  investment levels has been submitted to the County.  B. CITY COMMITMENT  CITY INDUCEMENT GRANT: The City shall provide to the Company an induçement to offset the Company's Investment in an amount equal to 65% oft the City'staxes otherwise payable on the assessed value of the investment made in accordance with Schedule A - Project Temper Property Tax Calculations - New Capital Investment over a five (5) year period. The first installment shall occur during March of the 2015 calendar year upon receipt of proof that the minimum aforementioned new employment (based on the fourth quarter ending December 315, 2014) and investment numbers (appearing in Section 1 above) have been met in accordancc with Schedule A- Project Temper Property Tax Calculations - New Capital Investment and Schedule C - Project Temper Employment Schedule and that all past and current local property taxes on the real and business personal property owned by the Company and located within the City have been paid. Proof ofi investment shall be the records oft the County Tax Assessor. Proofoft tax payment shall be a verified copy of a tax receipt from the County Tax Collector. Proof of employment shall be a NCUI 101 or equivalent state form or a notarized statement by an officer within the Company. Subsequent annual installments will occur during the month of January for the term of this Agreement, provided proof of payment of all property taxcs and vcrification of employment and C.GRANT PARTICIPATION: The County and City agree to partner, through the commitment to create new. jobs, with the Company and other applicable agencies to apply for grants in order to facilitate the successful completion of this project. The County and City agree to meet with  investment levels has been submitted to the City.    program representatives, and to participate in the grant request process as necessary to secure the required funding. The County and City shall be liable for, or required to, provide a financial contribution in order to secure said funding for building improvements or other applicable aspects Participation in this Agreement shall not exclude the Company from consideration for additional incentives from either the City or the County either during or upon completion oft this Agreement. Future projects shali be considered on a case-by-case basis and induced at the discretion of the County and/or City based on new taxable investment and job creation in excess of the minimum levels outlined in "Section !" above. Any such agreement shall require a separate "Performance The officials of all parties to this Agreement shall furnish the necessary reports and certificates to verify that each party's respective goals are met. Once the Company maintains its investment and employment goals for the term oft this agreement it will no longer need to furnish these reports. Acceptable forms of proof for taxable investment shall be the records of the County Tax Assessor. Acceptable forms of proof of payment of taxes shall be in the form of cancelled checks, and/or receipts of payment from the County Tax Collector. Acceptable forms of proof for employment numbers shall bei in the form ofa NCUI 101 or equivalent state form or notarized statement from an officer within the Company and be verifiable with the North Carolina Department of Commerce.  oft the project requiring grant funding. 3.1 EXPANSIONOPPORTUNITY  Agreement" which shall conform with all relevant State statutes.  4. PROOF ANDCERTIFICATION  5. REMEDY  A. INDUCEMENT PACKAGE: Ifthe County or City does not meet and maintain the terms set forth in the inducement package, the Company has the option to reduce the amount ofi its investment and employment package by a pro-rated share upon thirty (30) days written notice to the County B. DELAY OF INCENTIVE INITIATION: Ift the Company does not expect to meet employment and investment goals enumerated above by January 151,2015, the onset oft this agreement may be delayed one (1), year, at the option of the Company, Written notification ofa request to delay onset must be received by the County no later than December 15+h,2014. This agreement shall initiate no C.I INVESTMENT AND EMPLOYMENT PACKAGE: If the Company does not meet and maintain either the investment or employment goals within the annua! timetable set forth in Schedule A - Project Temper Property Tax Calculations New Capital Investment and Schedule C - Project Temper Employment Schedule, and does not opt to delay the onset of this Agreement as described above, then the County and City may each reduce the annual installment payment using the pro-rata formula set forth on the attached "Schedule B - Reduction Formula" until such time as the Company once again meets at least 100% C ofboth the investment and employment goals. Ifany term or provision of this Agreement is held to be illegal, invalid, or unenforceable, the lcgality, validity, or enforceability of the remaining terms, or provisions oft this Agreement shall not be affected thereby; and in lieu of such illegal, invalid or unenforceable term or provision, there  and City.  later than January 1,2016, and shall expire no later than December31", 2020.  6SEVERABILITY    shall be added by mutual agreement to this Agreement, a legal, valid, or enforceable term or provision, as similar as possible to the term or provision declared illegal, invalid, or unenforceable. 7. COMPLIANCE WITH THE LOCAL GOVERNMENT BUDGET AND FISCAL Alla appropriations and expenditures pursuant to this agreement shall be subject to the provisions of the Local Government Budget and Fiscal Control acts of the North Carolina General Statutes for cities and counties and shall be listed in the annual report submitted to the Local Government  CONTROL ACTSOFI NORTH CAROLINA GENERALSTATUTES  Commission by both the County and the City. 8.G GOVERNINGI LAWS  This Agreement shall be governed and construed by thel Laws ofthe State ofNorth Carolina. Unless prohibited by law all actions relating in any way to this Agreement shall be brought in the General Court of. Justice of the State of North Carolina sitting in Stanly County or, where applicable, the The Company, the County, and the City agree that this document constitutes the entire agreement among the three (3) parties and may only be modified by a written mutual agreement signed by the  United States District Court oft the Middle District ofNorth Carolina.  9.1 ENTIRE AGREEMENT  parties.  PERFORMANCE AGREEMENT REVIEWED. AND ACCEPTEDE BY:  sh-l. Date  5boh4 Date   Mr. Hemant Patel President Triton Glass, LLC  3RRE  Title:  uBnN. Attes/Tyler Brummitt Clerk tot the Board Stanly County Commissioners abhANw 17.30Ne,7614  Mr. Tony Dénnis Chairman Stanly County Commissioners Lagbl  EHIS  HH  .494  LImpE Date  Mr. Ronnie Michae Mayor CityofAlbemarle  Attest: Paulette Bowers City Clerk City ofAlbemarle  Date    "Exhibit A"  Project Scope  The company, Triton Glass, LLC, will take over the location and purchase the assets of the Albemarle Glass Company, Inc. at 232 S. First Street, Albemarle, NC 28001. The new ownership group will perform renovations and invest in newi insulated glass production and other machinery and equipment to expand production. In addition to the nine (9) current production employees, the company expects to add another twenty three (23) new full time jobs and invest  another $2.2M in equipment and machinery over the next five (5) years.    9    Schedule B Reduction Formula  The following formula shall be used to calculate all payments subject to the pro rata reduction formula sel forth in Section 5.Cofthel Performançe Agreement Among Stanly County, North Carolina, the City of Albemarle, North Carolina, and Triton Glass, LLC (hereinafter referred to  as-"Agreement"):  % Investment Met = Actual Investment / Investment Promised %. Jobs Met = Actual Jobs/Jobs Promised % of Payout to Award = (% Investment Met + %. Jobs Met)/2 Actual Grant Award = % of Payout to. Award x 75% (Original Grant Award)  *Note: %of1 Payout to Award is not to exceed 100%  Examples:  1. Year 1- investment Met and Employment Not Met Example - Reduction Formula Applies Ifthe Company invests $500,000 oft the required $500,000 and creates 3 ofthe required 6j jobs, then the Company would receive 75% of75%ofthe County and Town taxes otherwise payable on the assessed value oft the $500,000 investment.  $500,000/$500,000 = 100% Investment Met 3/6 = 50%. Jobs Met 150%/2 = 75% of Payout to Award  75% x 75% original grant award = 56.25% actual grant award  2. Year 1- Investment Exceeded and Employment Not Met Example - Reduction Formula Applies- Ifthe Company invests $2,000,000 ofthe required $500,000 and creates 3of the required 6j jobs, then the Company would receive 1009of7596ofthe County and Town taxes otherwise payable on the assessed value oft the $2,000,000 investment.  $2,000,000/9500,000 = 400% Investment Met  3/6= = 50%. Jobs Met  450%/2 = 100% of Payout to Award (because cannot exceed 100%) 100%x 75% original grant award =1 75% actual grant award  3. Year 1- Investment Not Met and Employment Met Example - Reduction Formula Applies - Ifthe Company invests $100,000 oft the required $500,000 and creates 60 oft the required 6 jobs, then the Company would receive 60% of75% of the County and Town taxes otherwise payable on the assessed value ofthe $100,000 investment.  $100,000/5500,000 = 20% investment Met  6/6 = 100%. Jobs Met  Page 1of2    120%/2 = 60% of Payout to Award  60% x 75% original grant award = 45% actual grant award  4. Year 1-1 Investment Not Met and Employment Exceeded Example - Reduction Formula Applies- Ift the Company invests $100,000 of the required $500,000 and creates 12 ofthe required 6j jobs, then the Company would receive 100% of 75% oft the County and' Town taxes otherwise payable on the assessed value oft the $100,000 investment.  $100,000/5500,000 = 20% Investment Met 12/6 = 200%. Jobs Met  220%/2 = 100% of Payout to Award (because cannot cxceed 100%) 100% x 75% original grant award = 75% actual grant award  5. Year 1- Investment Not Met and Employment Not Met Example - Reduction Formula Applics - Ifthe Company invests $100,000 ofthe required $500,000 and creates 3 ofthe required 6jobs, then the Company would receive 35% of75% of the County and' Town taxes otherwise payable on the assessed value of the $100,000 investment.  $100,000/5500,000 = 20% Investment Met 3/6 = 50%. Jobs Met 70%/2 =3 35% of Payout to. Award  35% of75% original grant award = 26.25% actual grant award  6. Year 1- Investment Met and Employment Met Example - Reduction Formula Does Not Apply - Ift the Company invests $500,000 oft the required $500,000 and creates 6 ofthe required 6j jobs, then the Company would receive 100% of75% oft the County and Town taxes otherwise payable on the assessed value oft the $500,000 investment. 7. Year 1-1 Investment Exceeded and Employment Met Example - Reduction Formula Does Not Apply- - Ifthe Company invests $2,000,000 of the required $500,000 and creates 60 of the required 6 jobs, then the Company would receive 100% of75% oft the County and' Town taxes otherwise payable on the assessed value oft the $2,000,000 8. Year 1 - Investment Met and Employment Exceeded Example - Reduction Formula Does Not Apply -I Ifthe Company invests $2,000,000 oft the required $500,000 and creates 12 ofthe required 6j jobs, then the Company would receive 100%0 of75% oft the County and Town taxes otherwise payable on the assessed value oft the $2,000,000 9. Year 1- Investment Exceeded and Employment Exceeded Example - Reduction Formula Does Not Apply: - Ifthe Company invests $2,000,000 of the required $500,000 and creates 12 oft the required 6j jobs, then the Company would receive 100%of75% of the County and' Town taxes otherwise payable on the assessed value ofthe $2,000,000  investment.  investment.  investment.  Page2of2        NORTH CAROLINA STANLY COUNTY  PERFORMANCE AGREEMENT AMENDMENTHI  THIS PERFORMANCE AGREEMENT AMENDMENT #1 is made and entered day of March, 2015 by and among the County of Stanly, a body politic and corporate of the State of North Carolina (appearing hereinafter as "County"), the City of Albemarle, a municipal corporation of the State of North Carolina (appearing hereinafter as "City"), and Triton Glass, LLC, a North Carolina Company Limited Liability Corporation, licensed to do business within the United States and North  into this  Carolina (appearing hereinafter as "Company").  The following section(s) represent amendments to the original PERFORMANCE AGREEMENT: BETWEEN STANLY COUNTY, NC, THE CITY OF ALBEMARLE, NC, AND TRITON GLASS, LLC entered into the 17th day of. June, 2014 (appearing hereinafter as "Performance Agreement"). All other terms, conditions and covenants as stated in the Performance Agreement apply to this amendment as fully as if set forth herein. To the extent that the terms of this amendment conflict with the terms of the Performance Agreement, the terms set out (a) The second sentence appearing in subsection A. COUNTY COMMITMENT of section 2. INDUCEMENT PACKAGE on Page 3 ofthe Performance Agreement is hereby stricken and removed from the Performance Agreement and is hereby The first installment shall occur during March of the 2016 calendar year upon receipt ofj proof that the minimum new employment (based on the fourth quarter - ending December 319, 2014) and investment numbers appearing in Section 1 above have been met in accordance with Schedule A - Project Temper Property Tax Calculations - New Capital Investment and Schedule C - Project Temper Employment Schedule and that all past and current local property taxes on the real and business personal property owned by the Company and located within Stanly (b) The second sentence appearing in subsection B. CITY COMMITMENT of section 2. INDUCEMENT PACKAGE on Page 3 of the Performance Agreement is hereby stricken and removed from the Performance Agreement and is hereby The first installment shall occur during March oftl the 2016 calendar year upon receipt of proofthat the minimum aforementioned new employment (based on the fourth quarter - ending December 3191, 2014) and investment numbers (appearing in Section 1 above) have been met in accordance with Schedule A - Project Temper Property Tax Calculations - New Capital Investment and Schedule C-  below shall control.  replaced with the following:  County have been paid.  replaced with the following:    Project Temper Employment Schedule and that all past and current local property taxes on the real and business personal property owned by the Company and  located within the City have been paid.  Performance Agreement Amendment #1 Reviewed and Accepted By:  Mr. Hemant Patel Chief Executive Officer Triton Glass, LLC  Date  Attest: Title:  Date  Mrs. Janet K. Lowder Chairman Stanly County Commissioners  Date  Attest: Tyler Brummitt Clerk to the Board Stanly County Commissioners  Date  Mr. Ronnie Michael Mayor CityofAlbemarle  Date  Attest: Paulette Bowers City Clerk City of Albemarle  Date  2    PERFORMANCE AGREEMENT DOCUMENTSLIST  This written performance agreement includes the following:  A. PERFORMANCE AGREEMENT: BETWEEN STANLY COUNTY,NC, THE CITY OF ALBEMARLE, NC, AND' TRITON GLASS, LLC, Original;  B. Exhibit A - Project Scope;  C.S Schedule A - Project Temper Preliminary Property Tax Calculations - New  Capital Investment;  D. Schedule B - Reduction Formula;  E.S Schedule C-E Project Temper Employment Schedule; and F. PERFORMANCE AGREEMENT AMENDMENT #1.  Triton Glass, LLC Initial  Stanly County Initial  Albemarle, NC Initial  3